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<![CDATA[ANALISIS PERBANDINGAN PERDAGANGAN INTERNASIONAL INDONESIA - QATAR SEBELUM DAN SESUDAH DISEPAKATINYA PERSETUJUAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA-QATAR ]]>
<![CDATA[Andriansyah, Andriansyah]]>;
<![CDATA[Risa, Nurma]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v6i2.3902
<![CDATA[AbstractThe purpose of this study is analizing value of international commerce before and after Indonesia - Qatar tax treaty committed. This research is quantitative rasearch and use real export and import value between Indonesia - Qatar for the periode 2004–2007 (before treaty) and 2008–2013 (after treaty). Data analysis is using independent sample t-test. The result of this study are tax treaty between Indonesia and Qatar don’t have any impact to export value, but in the other hand, this treaty has impact significantly to import value of Indonesia. This research gives a global picture, that a tax treaty can influence the international commerce value between two countries which have committed. Suggestion for next research is not only the value of export and import as one variable but also multivariable.AbstrakTujuan penelitian untuk menguji dan menganalisis nilai perdagangan internasional sebelum dan sesudah disepakatinya P3B antara Indonesia-Qatar. Metode penelitian menggunakan metode kuantitatif. Data penelitian yang digunakan adalah data realisasi perdagangan ekspor dan impor antara Indonesia-Qatar periode sebelum P3B (2004–2007) dan periode sesudah P3B (2008–2011). Hasil penelitian diperoleh bahwa disepakatinya P3B Indonesia-Qatar tidak mempengaruhi nilai perdagangan ekspor secara umum tetapi mempengaruhi secara khusus, Dan disepakatinya P3B Indonesia-Qatar mempengaruhi nilai perdagangan impor. Dapat disimpulkan bahwa disepakatinya P3B/Tax Treaty dapat mempengaruhi nilai perdagangan internasional antara kedua negara persetujuan ditinjau dari segi aspek yang menjadi objek kesepakatan kedua negara tersebut. Diharapkan untuk penelitian selanjutnya lebih mengembangkan sampel area penelitian sehingga dapat diketahui dampak dari P3B dibelahan negara dunia lainnya.]]>
<![CDATA[ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK AKUNTAN ]]>
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i1.123
<![CDATA[This study purposes to examine wether there is different perception of the ethic code ofthe Indonesian accountants associate between accounting students on individual factors (year ofstudy, program, GPA (Geade Point Average), gender, and job experience), and to find out theadequacy of ethic in accounting curriculum. The populations of this research are accountingstudent in Universitas Islam ?45 Bekasi (UNISMA Bekasi) who still in the first and last year. Theanalysis of this research using independent sample t-test dan Mann whithney u-test as aconfirmation.The result of hypothesis test shows there is significantly ethical perception differences between first year student and last year student. And there is no signifantly ethical perception differences between diploma student and bachelor student, between male and female student, between student with GPA more than three and less than three, and between working student and not working student.The result of survey of adequacy of ethic in accounting curriculum show that the recent accounting curriculum is not adequate to give ethical lesson for the student when they are working.]]>
<![CDATA[ANALISIS SENSITIVITAS ETIS MAHASISWA UNIVERSITAS ISLAM ’45 BEKASI ]]>
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v2i1.133
<![CDATA[This study purposes to examine wether there is difference of sensitivity ethic between UNISMA Bekasi students on individual factors (program, gender). The populations of this research are students in Universitas Islam ?45 Bekasi (UNISMA Bekasi) especially Economic Faculty students. The analysis of this research using independent sample t-test dan Mann whithney u-test as a confirmation. The result of hypothesis test shows there is no significantly sensitivity ethic differences between accounting student and management student. And there is also no significantly sensitivity ethic differences between male andfemale student.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN KEPADA MASYARAKAT STUDI KASUS PADA PT GOLD COIN SPECIALITIES ]]>
<![CDATA[Risa, Nurma]]>;
<![CDATA[Sulastri, Tuti]]>;
<![CDATA[Pramono, Joko]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v2i2.140
<![CDATA[The purpose of this study is to provide a real picture of the company's image from the point of view of the surrounding community as a result of the implementation of CSR programs and business operations of the company towards its stakeholders, particularly to residents around the company. This study used a qualitative approach, with descriptive-qualitative method.This research will be directed descriptive to find out CSR programs conducted by PT GCS, which has a direct impact to the community around the company. Then the survey was also carried out to communities around the company to see what the community regarding CSR PT GCS program, which includes welfare and community satisfaction, community participation in CSR programs, as well as the image of the company according to the community. The results show, it turns out the company has no specific CSR programs. Giving grants for religious activities and posyandu are recognize as company's CSR activities. However, communities around company are not satisfied with what the company has done, especially in the form of environmental pollution of air pollution that is odor and dust that sometimes interfere community activities. While the company considers the pollution is coming from leaks in the production process and is not a serious problem. This problem led to disharmony between communities and companies that lead to prolonged conflict and the community gives a bad image to the company. For advice, company needs to review the concept of CSR and formulate more precisely what and how their relationships with the community will be built. In addition, society itself seems also to be invited participation in designing CSR programs. With so expected dissemination and implementation of new concepts that CSR can occur in a good partnership between the companies with the community.]]>
<![CDATA[PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SLACK ANGGARAN PADA TATANAN CONTAINER ]]>
<![CDATA[Mastuti, Nurul]]>;
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v3i1.141
<![CDATA[This study provides empirical evidence that budgetary participation, budgetary emphasis and organizational commitment might be the factor to create budgetary slack at PT Masaji Tatanan Container. Respondents of this study are all manajers and supervisors that participate in preparation of the budget. The results indicate that budgetary participation and organizational emphasis are not positively influence for the creation of budgetary slack. But budgetaru emphasis is positively influence the creation of budgetary slack. Finally, suggestion for PT Masaji Tatanan Container is company should be concerned to manajemen control system while creating budget, since company using budget for assessment performance.]]>
<![CDATA[ANALISIS PERBANDINGAN PENGHINDARAN PAJAK SEBELUM DAN SESUDAH REFORMASI PAJAK TAHUN 2008 ]]>
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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<![CDATA[The purpose of this study is to give evidence that there is the difference about tax avoidance in the period before and after tax reformation in Indonesia (2006 ? 2013). Tax avoidance is measure with book-tax difference. The sample of this study is manufactured company listed in BEI. One sample t-test is used for hypothesis analysis. The result shows there is no difference in tax avoidance before and after tax reformation in Indonesia. This may be because the company will change its tax planning strategies, so that the company still doing tax avoidance with new regulations.]]>
<![CDATA[SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK ]]>
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v8i2.938
<![CDATA[This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students]]>
<![CDATA[PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUIGCG SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Risa, Nurma]]>;
<![CDATA[Sukaesih, Sukaesih]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v5i1.1333
<![CDATA[The purpose of this research are to verify the impact of earning management to financial performance with good corporate governance as a moderating variable. Number of commissioner board and the existence of auditcommittee are use to indicate good coporate governance. The sample of research is manufacturing company thatlisted in Bursa Efek Indonesia for the year 2009 ? 2011. T-test is used to prove all of hypothesis. The results indicatethat earning management have an impact to company financial performance. Number of commissioner board can beweaken the impact of earning management to company financial performance, but the other hand, existence of auditcommittee can not.]]>
<![CDATA[PENGARUH PENGETAHUAN DAN SOSIALISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP EFEKTIVITAS PEMANFAATAN TEKNOLOGI INFORMASI PERPAJAKAN BAGI WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Mandasari, Yanti]]>;
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i2.1337
<![CDATA[This study examines the influences of knowledge and sosialization of tax administration system on theeffectiveness of using tax information technology for individual tax prayer. The responden areindividual tax-payers in Bekasi area. Hypothesis test using t-test and F-test. And data analysis usingregression. The results determine that knowledge and sosialization positive and significantly influencethe effectiveness using tax information technology. It means that tax payers will use technologyinformation if they have enough knowledge about tax administration system.]]>
<![CDATA[PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN ]]>
<![CDATA[Risa, Nurma]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v5i2.1343
<![CDATA[The purposes of this study are to prove that budgeting participation and organization commitment can influencethe budget lack at UNISMA Bekasi. Using structural equation model (SEM) method, with Partial Least SquarePath Modelling, this study prove that budgeting participans are tend to do budget lack. On the other hand, a person with high commitment to organization is tend to minimize budget lack and will do everything to achiveorganization goals.]]>
