Garuda - Garba Rujukan Digital

Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating Rizka Mukhlisiah; Suhairi Suhairi; Nini Syofriyeni
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial

Pengaruh Corporate Governance Terhadap Kinerja Perusahaan : Studi Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2010 - 2012 Tri Cahyo Nugroho; Rizka Mukhlisiah; Nur Azizah
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penelitian ini bertujuan untuk menganalisis tentang pengaruh corporate governance terhadap kinerja perusahaan. Corporate Governance diukur melalui empat proksi yaitu Ukuran Dewan Direksi, Ukuran Dewan Komisaris, Kualitas Audit dan Ukuran Perusahaan sedangkan kinerja keuangan diukur melalui Cash Flow Return On Asset. Metode statistik yang digunakan adalah analisis regresi berganda. Populasi dalam penelitian ini adalah perusahaan yang bergerak di bidang food and beverages yang terdaftar di Bursa Efek Indonesia periode 2010 – 2012 terdiri 45 sampel berdasarkan kriteria yang telah ditetapkan. Hasil penelitian ini menunjukkan bahwa ukuran dewan direksi tidak signifikan berpengaruh terhadap kinerja perusahaan, sedangkan ukuran dewan komisaris berpengaruh positif signifikan terhadap kinerja perusahaan. Kualitas audit berpengruh negatif namun tidak signifikan terhadap kinerja perusahaan, sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap kinerja perusahaan.

Analisis Potensi Pajak Parkir Terhadap Pendapatan Asli Daerah (PAD) Di Mall-Mall Kota Pekalongan Nadyatul Khusna; Hendriyati Haryani; Rizka Mukhlisiah
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

A wide range of issues arising from tax in the Mall parking lot Pekalongan City Mall as the need for security and comfort of the consumer vehicle, the parking tax could stiil meet its targets and can still contribute to local revenue in Mall – Mall Pekalongan. Departure from that background that i will want to discuss the thesis with the title “ANALISIS POTENTIAL TAX REVENEW TO PARKING AREA (PAD) IN MALL–MALL PEKALONGAN CITY”. The focus of the problem in this research is how the role of the parking tax to Revenue in the MallMall Pekalongan , how to optimize your support in the parking tax to Revenue in the Area of Mall-Mall Pekalongan. Researchers do research using a qualittative approach. The autor uses the method of observation , document ation, and interviews. As for the data analysis the author use the analisys and potential tax efficiency to optimize parking. Result can be delivered by the author roles parking tax t........... MNo revenue Mall-Mall Pekalongan can be seen from every Mall that contributed to the original income in Pekalongan , can also indirectly have a positive impact both on the goverment Pekalongan.

Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Kinerja Manajerial Pada Perusahaan Manufaktur Di Provinsi Sumatra Barat Rizka Rizka; Ethika Ethika; Resti Yulistia M
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance in manufacturing companies located in the province of West Sumatra. List of manufacturing companies was obtained from Badan Pusat Statistik (BPS) Padang. Data was collected by survey method. Data obtained using a questionnaire distributed to managers. For the selection of samples was done by purposive sampling method. Analysis using testing through test the validity and reliability of the data, the classical assumption test (test for normality, multicollinearity), multiple linear regression hypothesis test. The study concluded the effect of accounting knowledge and entrepreneurial personality simultaneously influence on managerial performance, but partially entrepreneurial personality has no effect on managerial performance.

Pengaruh Motivasi Belajar Dan Komitmen Organisasional Terhadap Prestasi Mahasiswa Studi Kasus Pada Mahasiswa Universitas Raharja Rizka Mukhlisiah; Muhammad Acla Alamsyah Nurdin Hamzah; Mahendra Setiawan
IJAcc Vol 3 No 1 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Student achievement is one of the main factors that need to be considered on campus to achieve the university's goals. Students are an important value owned by the university where all activities on campus can be carried out with the presence of students. One way that students are encouraged to study earnestly so that they can achieve optimal achievement, companies need to pay attention to learning motivation and organizational commitment. The purpose of this study is to find out and explain the influence of learning motivation and organizational commitment to student achievement in university students. The type of research used is survey research through google online form that is explanatory research. The number of samples in this study was 9 students. From the results of statistical analysis that learning motivation has a significant effect on student achievement variables, as well as learning motivation variables and organizational commitment variables have a significant effect on student achievement variables.

Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal, Kebijakan Deviden Terhadap Nilai Perusahaan (Sudi pada Perusahaan Makanan dan Minuman yang terdaftar di BEI periode 2018-2020) Tri Cahyo Nugroho; Rizka Mukhlisiah; Eduard Hotman Purba
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to examine the effect of firm size, profitability, capital structure and dividend policy on firm value. The statistical method used is multiple regression analysis. The type of data used in this study is secondary data whose data source is obtained from the Indonesia Stock Exchange for the 2018-2020 period. The population in this study are companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 22 companies. The sampling technique was purposive sampling method. The results of this study indicate that firm size, profitability, capital structure have no effect on firm value, while liquidity has no effect on firm value

Pengaruh Pendidikan, Gaya Hidup, Literasi Keuangan Terhadap Pengelolaan Keuangan Dosen Muda Di Jabodetabek Rizka Mukhlisiah
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

The economy has quite an important influence in a country, where financial management plays a role in supporting economic success. The management of state finances and the management of individual public finances will play a very important role in achieving the goal of achieving prosperity. The goal of working people is, of course, for a prosperous life both in the present and in the future. However, if uncontrolled expenses will lead to an unhealthy life, for this reason, good financial management is needed so that the goal of a prosperous life can be achieved. The development of financial management is initiated by the existence of a person's behavior in the decision-making process. The purpose of this study was to determine the effect of education, lifestyle, financial literacy on financial management. The object of this research is young lecturers who work in JABODETABEK as the population. The selection of data samples was determined using the porposive sampling method. The results of this study indicate that education has no effect on financial management, lifestyle has no effect on financial management, financial literacy has an effect on financial management.

Pengaruh Earnings Per Share, Return On Equity, Debt Equity Ratio Terhadap Return Saham (Sudi pada Perusahaan LQ45 yang terdaftar di BEI periode 2019-2021) Rizka Mukhlisiah; Gilang Kartika Hanum
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2934

This study aims to examine the effect of Earnings Per Share, Return On Equity, Debt Equity Ratio on Stock Returns. The statistical method used uses multiple regression analysis. The type of data used in this research is secondary data whose data source was obtained from the Indonesia Stock Exchange for the 2019-2021 period. The population in this study were 18 companies that entered the LQ45 period 2019 -2021 on the IDX. The results of this study indicate that Earnings Per Share has an effect on Stock Returns, Return On Equity has an effect on Stock Returns, while Debt Equity Ratio has no effect on Stock Returns. But Earning Per Share, Return On Equity and Debt Equity Ratio simultaneously or jointly affect Stock Returns.

Pengaruh Sistem Modernisasi, Pengetahuan Pajak Dan Kondisi Keuangan Terhadap Kepatuhan Pajak UMKM Anna Ramah Lumban Gaol; Rizka Mukhlisiah
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3396

Taxes have an important role in the economy because they are the largest contributor to the state budget. One source of tax that contributes significantly to tax realisation is tax on the micro, small and medium enterprise (UMKM) sector. Significant regional economic growth provides an impetus for the development of micro, small and medium enterprises. The purpose of this study is to determine UMKM tax compliance and further improve its fulfilment of its tax obligations. The research method used in this research is a quantitative approach. The sampling technique in this study used a questionnaire consisting of 100 UMKM in Tangerang city that are still operating today. Data collection was carried out by distributing manual questionnaires by visiting one by one UMKM in Tangerang city. The data analysis technique used is descriptive analysis and multiple regression analysis using SPSS 29 software. Based on the results of the hypothesis, it can be concluded that the Modernisation System, tax knowledge, financial conditions have an effect on Tax Compliance in Tangerang City UMKM players.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search