Claim Missing Document
Check
Articles

Found 11 Documents
Search

THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR Muslichah, Muslichah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.098 KB) | DOI: 10.18860/em.v1i1.1881

Abstract

The aim of this study is to examine the direct and indirect effect of  trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in  East Java.  The respondents of the study are business taxpayers. Fourty three taxpayers participated in this study. The findings of this study show that: (1)  the direct effect trust to government on taxpayer compliance behavior is  positive and significant (2)  the indirect effect of trust to government on taxpayer compliance behavior through moral obligation is positive and significant (3) the indirect effect of trust to government on taxpayer compliance behavior through costs of compliance is  insignificant. This study contribute not only to the research literature but also to help government to develop strategies toward improving compliance. Keywords: trust to government, moral obligation, compliance costs, compliance  behavior.
The Effect of Transformational Leadership Style on Job Satisfaction with Trust-In-Leader as Intervening Variable Muslichah, Muslichah; Asrori, Sobikhul
Journal of Innovation in Business and Economics Vol 2, No 02 (2018): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.596 KB) | DOI: 10.22219/jibe.v2i02.6580

Abstract

This research was aimed to analyze direct and indirect effects of transformational leadership style on job satisfaction. The population of research included all employees at the Local Secretariat Office of Pasuruan Indonesia, which was counted for 170 persons. A questionnaire was distributed to this population, and 151 questionnaires were returned, which thus resulting in a response rate of 88.82%. Data analysis procedure is path analysis facilitated by a PLS computer software. Results indicated that: 1) There is a direct, positive and significant effect of transformational leadership style on job satisfaction; 2) There is a direct, positive, and significant effect of transformational leadership style on trust-in-leader; 3) There is a direct, positive, and significant effect of trust-in-leader on job satisfaction; 4) Trust-in-leader mediates the effect of transformational leadership style on job satisfaction. Given all these findings, this research not only has a good implication on practice but also to the  literature concerning the effect of both transformational leadership style and trust-in-leader on job satisfaction. It is also expected that this research provides information that can be used as guidance by the Local Secretariat Office in Pasuruan City Indonesia when it decides to improve employee’s job satisfaction.
The Effect Of Contingency Variables On Management Accounting System Characteristics And Managerial Performance Muslichah, Muslichah
The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A major strand of management accounting research has been the application of contingency theory to the analysis and design of management accounting systems. In particular, these studies have focused on the relationship between aspects of contingency variables on MAS characteristics and performance. This study examines (1) the role of decentralization on the relationship between contingency variables (information technology, strategy. environmental uncertainty, organizational interdependence) and management accounting system characteristics (2) the role of management accounting system characteristics on the relationship between contingency variables (information technology. strategy, environmental uncertainty. organizational interdependence and decentralization) and managerial performance. Management accounting system characteristics was defined on the extent to which managers use broad scope, timeliness, aggregation and integration MAS information for managerial decision making. Hypotheses were generated for both direct and indirect effects of contingency variables. The responses of 110 managers, drawn from manufacturing companies in East Java. were analyzed by using a structural equation modeling (SEM).
Pengaruh Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Mediasi Muslichah; Oniber Subana Hauteas
Jurnal Manajemen dan Keuangan Vol 8 No 2 (2019): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.402 KB) | DOI: 10.33059/jmk.v8i2.1414

Abstract

This study aims to analyze the direct and indirect effect of profitability and dividend policy on the value of the company. Objects in this research are companies incorporated in LQ 45 in the period of 2015-2017. Samples are taken using purposive sampling method. Data of this study was analyzed using path analysis. The results of the study show four important findings: (1) the effect of profitability on firm value is positive and significant, (2) the direct effect of dividend policy on firm value is not significant, (3) the effect of profitability and dividend policy on capital structure is positive and significant (4) capital structure mediates the effect of profitability and dividend policy on firm value
THE EFFECT OF TAX SIMPLIFICATION ON TAXPAYERS’ COMPLIANCE BEHAVIOR: RELIGIOSITY AS MODERATING VARIABLE Muslichah, Muslichah
Jurnal Keuangan dan Perbankan Vol 19, No 1 (2015): January 2015
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.318 KB) | DOI: 10.26905/jkdp.v19i1.836

Abstract

Tax compliance was an important issue for nations around the world as governments searched for revenue tomeet public needs. The importance of tax simplification had long been known as a determinant of compliancebehavior and it became an important issue in taxation research. The primary objective of this study was toinvestigate the effect of tax simplification and religiosity on compliance behavior. This study was conducted inMalang, East Java. Survey questionnaires were sent to 200 taxpayers and only 122 responded. Consistentwith the prior research, this study suggested that the effect of religiosity on compliance behavior was positiveand significant. Religiosity acted as moderating role on the relationship between tax simplification andcompliance behavior. This study was contributed to the compliance literature. The present study also providedpractical significance because the empirical result provided information about compliance behavior to helpgovernment to develop strategies toward increasing voluntary compliance.
Pengaruh kompetensi terhadap kinerja pegawai dengan budaya organisasi sebagai variabel mediasi Nirmah, Febriani Wahidatun; Muslichah, Muslichah
INOVASI Vol 17, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.644 KB) | DOI: 10.29264/jinv.v17i1.8093

Abstract

Penelitian bertujuan untuk menganalisis pengaruh langsung dan tidak langsung kompetensi terhadap kinerja dengan budaya organisasi sebagai variabel mediasi. Populasi dan sampel penelitian ini adalah semua pegawai PDAM Blimbing  Kota Malang yang berjumlah 78 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode sampel jenuh. Hasil penelitian ini menunjukkan bahwa: 1). Kompetensi berpengaruh signifikan terhadap kinerja, 2) Kompetensi berpengaruh terhadap budaya organisasi. 3) Budaya organisasi berpengaruh terhadap kinerja, 4). Budaya organisasi memediasi hubungan antara kompetensi dengan kinerja. Temuan penelitian ini memberikan implikasi baik teori maupun praktik. Penelitian ini memberikan kontribusi pada literatur manajemen yang ada berkaitan dengan kompetensi, budaya organisasi dan kinerja. Temuan penelitian ini diharapkan dapat menjadi sumber informasi dan bahan pertimbangan bagi PDAM Blimbing Kota Malang dalam meningkatkan kinerja pegawai, salah satunya yaitu perlunya memberikan pelatihan secara rutin
The Effect of Tax Fairness on Tax Compliance with Trust as an Intervening Variable Muslichah, Muslichah; Graha, Vina Satya
AFRE (Accounting and Financial Review) Vol 1, No 2 (2018): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.431 KB) | DOI: 10.26905/afr.v1i2.2372

Abstract

The purpose of this study is to provide empirical evidence about the effect of tax fairness on tax compliance with trust to tax authority as an intervening variable.300 questionnaires were distributed, 195 were returned for a response rate of 65 percent. The Partial Least Squares (PLS) approach is used to test the hypotheses developed in this study. SmartPLS software is used for this study.This study reveals four important findings: (1) tax fairness has a significant positive effect on tax compliance, (2) tax fairness  has a significant positive effect on trust, (3) trust has a significant positive effect on tax compliance, (4) trust mediates the relationship between tax fairness and tax compliance.This research not only has implications on practice but also to the literature concerning the effect of tax fairness and truston tax compliance. It is also expected that this research provides valuable information for the government to create a fair tax system. DOI: https://doi.org/10.26905/afr.v1i2.2372
CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN Rahmawardani, Devi Dwi; Muslichah, Muslichah
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.2251

Abstract

This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.
Pengaruh Tata Kelola Terhadap Nilai Perusahaan Dengan Pengungkapan Tanggung Jawab Sosial Sebagai Variabel Mediasi Faley, Hisner Glori; Muslichah, Muslichah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8553

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola terhadap nilai perusahaan melalui pengungkapan tanggung jawab sosial. Populasi penelitian ini adalah perusahaan yang berpartisipasi dalam Indonesia Sustainability Reporting Award (ISRA) secara berturut-turut selama periode tahun 2012-2016 yang berjumlah 18 perusahaan. Penentuan Sampel penelitian ini diambil dengan teknik pusposive sampling. Total sampel yang digunakan berjumlah 9 perusahaan, periode pengamatan 5 tahun, sehingga  diperoleh total jumlah sampel yang diamati sebanya 45. Untuk pengujian hipotesis, penelitian ini menggunakan model analisis regresi berganda dengan analisis jalur. Hasil penelitian menunjukkan bahwa komisaris independen dan komite audit berpengaruh terhadap nilai perusahaan. Selanjutnya temuan penelitian ini juga menunjukkan bahwa pengungkapan tanggungjawab sosial  tidak memediasi pengaruh komisaris independen dan komite audit terhadap nilai perusahaan.
PEMBERDAYAAN SANTRI UPAYA OPTIMALISASI RUANG TERBUKA HIJAU DAN PENATAAN LANDSCAPE DI PONPES EL-YASMIN Bunyamin, Bunyamin; Munfariqoh, Siti; Muslichah, Muslichah; Sonhaji, Sonhaji; Syadeli, Moh.; Kusnanto, Anang Amir; Sunarto, Sunarto; Prajoga, Uke; Sugiono, Djoko; Ratnasari, Siwi Dyah; Andiani, Lidia
Jurnal Abdi Masyarakat Vol 5, No 1 (2021): Jurnal Abdi Masyarakat November 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v5i1.1964

Abstract

The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.