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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Fatimah, Imas
STIE La Tansa Mashiro
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MEMBAYAR PAJAK PENGHASILAN DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING Imas Fatimah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.399

Abstract

The purpose of this study was to examine whether Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System, Level of Trustworthiness in the Legal System and Government affect the willingness of MSMEs to pay income tax with Economic Growth as a moderating variable.The population in this study were MSME entrepreneurs in the City of South Tangerang in the period 2017. The data processing was carried out with the help of the SPSS 22.0 program and WarpPLS 5.0.The results showed that the Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System and the Level of Trust in the Legal and Government System have a significant effect on the willingness of MSMEs to pay income tax.Economic growth does not strengthen the influence of the interaction of Knowledge and Understanding of Tax Regulations and the Level of Trustworthiness in the Law and Government Systems on the willingness of MSMEs to pay income tax. Economic growth reinforces the interaction of Good Perception on the Effectiveness of the Taxation System on the willingness of MSMEs to pay income tax.
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Adi Dwi Purnomo; Imas Fatimah; Siti Nurhalimah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.575

Abstract

A company has a primary objective to generate maximum profit and maximize the prosperity of the stakeholders. Maximizing the prosperity of the stakeholders can be achieved by maximizing the value of the company. The purpose of this research is to know the effect of dividend payout ratio, return on equity, and company size to price to book value.The population in this research was 18 manufacturing sub-sectors of food and beverage in the period 2013-2018. The sampling method used in this research is the purposive sampling method, with some criteria already specified then the number of samples is as many as 7 companies. The data used is secondary data. The research used a quantitative approach with multiple linear regression analysis techniques. The results of this research show that dividend payout ratio, return on equity, and company size are simultaneously influential and significant to the value of the company (price to book value). Meanwhile, partial dividend payout ratio and company size has no influence and is not significant to the value of the company (price to book value. But for profitability (return on equity) partial has a significant influence on the value of the company (price to book value) in manufacturing companies sub-sector food and beverage period 2013-2018
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Imas Fatimah; Tami Sriwijati
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.795

Abstract

Shares are a sign of a statement of capital/fund ownership in a company. The share price has its own important value for the company, if the share price of a company is high this provides an opportunity for the company to get additional investment from investors from its share price increase This research aims to find out if Economic Value Added (EVA) and Return On Asset (ROA) affect the share price of property and real estate companies listed on the Indonesia Stock Exchange. This research uses quantitative motode. The data types in this study are secondary data and samples used by 11 property and real estate companies with nonprobability Samplingand Purposve Sampling sampling techniques. Its analytical techniques are used with classic assumption tests, multiple linear regression analyses, and hypothesis tests consisting of determination coefficient tests (R2) partial testing (t tests), and significance tests (F tests). in this study assisted with spss v.22 application. The results showed that partially Economic Value Added (EVA) had a  significant effect on the share price, while Retrun On Asset (ROA) partially had a significant effect on the share price. Based on simultaneously suggesting that Economic Value Added (EVA) and Retrun On Asset (ROA) together have a significant effect on the share price.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Rudiyanto Rudiyanto; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v10i3.1037

Abstract

Earnings management practices occur in all countries, but the highest levels occur in countries with weaker legal institutions. This research aims to empirically test the influence of corporate governance, ownership structure and company size on earnings management in the non-cyclical consumer sector. Our research uses secondary data taken via the website https://www.idx.co.id with the research object being Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Based on the data that has been collected and the tests that have been carried out on these problems, it can be concluded that the board of commissioners, independent commissioners and audit committees do not have a significant influence on earnings management. We found that two dimensions of ownership structure have a negative effect on earnings management in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Meanwhile, company size has a significant positive effect on earnings management practices. Managerial ownership and institutional ownership have an asymmetric relationship with earnings management. Meanwhile, on the other hand, company size and earnings management are related symmetrically.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK Amara Austin; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (ROA) PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Sifa Indra Oktaviyani; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Financial performance is an effort made by a company to measure the success of a company in generating profits, so that it can see the growth and potential for good development of the company by relying on existing resources. This study aims to determine the effect of Good Corporate Governance on the financial performance of primary consumer sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The proxies used for Good Corporate Governance are institutional ownership, the board of directors and the audit committee. Measurement of financial performance using Return On Assets (ROA). The method used in this research is by using quantitative methods. The results of the study partially show that there is an effect of the board of directors on financial performance, while institutional ownership and audit committee variables have no effect on financial performance. As for the simultaneous test, there is a significant effect between institutional ownership, the board of directors and the audit committee on financial performance.
Co-Authors Amara Austin Dwi Purnomo, Adi Rudiyanto, Rudiyanto Sifa Indra Oktaviyani Siti Nurhalimah Tami Sriwijati Widasari, Ela