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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Munawaroh, Munawaroh
Universitas Krisnadwipayana
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, PAJAK PENGHASILAN DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING Munawaroh, Munawaroh; Nadia Zalviana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.540

Abstract

This research examined the effects of profitability, income tax, and company size on transfer pricing decisions in agricultural and mining sector companies listed on Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. The sampling technique chosen was by purposive sampling method, thus, 42 samples were selected. Hypothesis testing used logistic regression analysis. As a result, this study found that only by partially company size has a significant effect on transfer pricing decisions
PENERAPAN PEMANFAATAN, KUALITAS DAN KEAMANAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENILAIAN KINERJA PERUSAHAAN PT MESHINDO JAYATAMA Munawaroh, Munawaroh; Tutik Latifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.759 KB) | DOI: 10.35137/jabk.v7i1.371

Abstract

The accounting information system is very important to support the company's success in carrying out its activities. The information which has been available and used by management is very helpful in completing various economic activities, so it is expected to improve the company's performance. It is interesting to further investigate the influence of Accounting Information Systems on Company’s Performance. So the purpose of this research is to find out and analyze the influence of accounting information systems that are focused on the variable Utilization of Accounting Information Systems, Quality of Accounting Information Systems and Accounting Information System Security on company performance with a case study at PT. Meshindo Jayatama. The regression method was used to achieve these objectives. This study used employees with a population of 19 peoples. While the sample taken with a total sampling method was19 peoples. The results of this study indicate that the use of accounting information systems and accounting information system security have a significant effect on company performance. While the quality of accounting information systems does not significantly influence company performance.
FAKTOR-FAKTOR POTENSIAL DALAM KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS DI KANTOR PELAYANAN PAJAK PRATAMA PONDOK GEDE BEKASI BARAT) Munawaroh, Munawaroh; Christina Erawaty Laswara
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.449

Abstract

The purpose of this study was to determine the effect of Service Quality, Understanding of Tax Regulations and Tax Sanctions as the potential factors in the Compliance of Individual Taxpayers. This study uses a quantitative approach. The subject of this study was KPP Pratama Pondok Gede, Bekasi Barat, while the object of research was the Individual Taxpayer. Source of data used primary data by observation and distributing questionnaires to taxpayers. The data analysis technique used descriptive statistical analysis and regression method. The results of this study showed that Understanding of Taxation Regulations partially have a significant effect on Individual Taxpayer Compliance, while the Quality of Service  and Tax Sanction did not have a significant effect partially on Individual Taxpayer Compliance,  Service Quality, Understanding of Tax Regulations, and Tax Sanctions have simultaneously affects on the Compliance of Individual Taxpayer.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Munawaroh, Munawaroh; Vinny Febriani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.641

Abstract

This study’s purpose was to analyze the effect of managerial ownership, institutional ownership, and Corporate Social Responsibility (CSR) disclosure on firm value to the consumer goods industry sector listed on the Indonesia Stock Exchange for 2017-2019. Using the purposive sampling method in its sample selection and yielded 26 companies.  The results showed that partially institutional ownership and CSR disclosure positively affect firm value, managerial ownership is significantly negative, while simultaneously has positive effect.
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT GENERASI MILENIAL MEMILIH BERINVESTASI PADA PLATFORM DIGITAL Munawaroh, Munawaroh; Yolanda Liviana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.695

Abstract

This study’s purpose was to analyze the influence of financial literacy, personal interests, and digital investment application services on the Millennial's investment interest in the Bibit Application, a Mutual Fund Investment platform for beginners. Using 100 samples and multiple linear regression analysis shows that partially, both personal interests and digital investment sevices have significant impact on the Millennial's interest in investing on this digital platform. Furthermore, all variables simultaneously also have a significant effect.
FAKTOR-FAKTOR MENDASAR YANG MEMENGARUHI KUALITAS AUDIT: UJI EMPIRIS PADA KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA Munawaroh, Munawaroh; Farid Rizki Rahmatullah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.915

Abstract

This study’s purpose was to analyze the effect of basic factors consisting of Competence, Independence and Audit Fees on Audit Quality at Public Accountant Firms in the Jakarta Area. Using 100 samples and regression tests symultaneously show that these basic factors have a positive and significant impact on Audit Quality. However,  partially competence variable does not affect Audit Quality.
Co-Authors Christina Erawaty Laswara Farid Rizki Rahmatullah Nadia Zalviana Tutik Latifah Vinny Febriani Yolanda Liviana