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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Inspirasi Binsis dan Manajemen
Muslichah
STIE Malangkucecwara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi Kontemporer

 1 
CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN Devi Dwi Rahmawardani; 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.
THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR Muslichah Muslichah; Mohamed Bashir; Tutik Arniati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.8715

Abstract

Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection.
Co-Authors Abdul Kadir Usry Abdul Kadir Usry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Asrori, Sobikhul Bayu Aji Kurniawan Bunyamin Bunyamin Bunyamin Bunyamin Devi Dwi Rahmawardani Djoko Sugiono Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda Fernandhytia Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Kastelia Azaria Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Moh. Syadeli Mohamed Bashir Mohammad Syadeli Munfariqoh, Siti Nirmah, Febriani Wahidatun Oniber Subana Hauteas Prajoga, Uke Rose Abdullah Siti Munfariqoh Siwi Dyah Ratnasari Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji . Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sugiono, Djoko Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Susetyo Dimas Wardhana Titin Rustini Tutik Arniati Tutik Arniati Uke Prajoga Uke Prayoga Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra