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All Journal Quantitative Economics and Management Studies AKRUAL : Jurnal Akuntansi dan Keuangan SABAJAYA Jurnal Pengabdian Kepada Masyarakat
Moh Abdurrosyid
Faculty Of Economics And Business, Department Of Accounting, As-Syafi'iyah Islamic University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Tax System Modernization and Incentive Policies' Impact on Taxpayer Compliance in Motor Vehicle Tax E-Payment Patriandari Patriandari; Moh Abdurrosyid; Liestiani Dyahningrum
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.339 KB) | DOI: 10.35877/454RI.qems1269

Abstract

This study aims to determine the influence of modernization of the tax administration system and tax incentive policies on the compliance of motor vehicle taxpayers in Bekasi City. This research approach is a quantitative research using primary data through the distribution of questionnaires. The sampling technique of this study was purposive sampling with a total sample of 100 respondents. The data analysis technique of this study uses the Partial Least Square (PLS) technique with the help of the SmartPLS 3.0 program. The results showed that the modernization of the tax administration system and tax incentive policies had a positive effect on the compliance of motor vehicle taxpayers. This is because when the government imposes social isolation policies and outdoor activity restrictions amid a pandemic, the online system put in place may be a solution for taxpayers. This is because the motor vehicle tax bleaching program is very advantageous for vehicle taxpayers, particularly for taxpayers who have arrears or fines from late vehicle tax payments.
PENGARUH NILAI TAMBAH EKONOMI DAN SYSTEMATIC RISK TERHADAP STOCK PRICE Moh Abdurrosyid; Sabila Nuraini
Akrual Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to examine the effect of Economic Value Added (EVA) and Systematic Risk on Stock Prices in Pharmaceutical Subsector Companies listed on the Indonesia Stock Exchange for the period 2013-2021. The population in this study was obtained by 11 companies using purposive sampling method on pharmaceutical subsector companies listed on the Indonesia Stock Exchange and based on predetermined criteria, a sample of 7 pharmaceutical subsector companies was obtained. The analytical method used in this study is a quantitative method, with panel data regression analysis which is processed with the Eviews 9 application program. Based on the results of the t test, it can be concluded that partially the Economic Value Added (EVA) variable has a significant positive effect on stock prices, while the Systematic Risk variable has a significant negative effect on stock prices. Based on the results of the F test, it is concluded that there is a simultaneous (together) significant effect between the variables of Economic Value Added (EVA) and Systematic Risk on Stock Prices.
Pelatihan UMKM dalam Meningkatkan Kualitas Budi Daya Ikan Bandeng Mekar Meilisa Amalia; Sari Mujiani; Rianto; Moh. Abdurrosyid; Patriandari Patriandari
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2023): SABAJAYA: Jurnal Pengabdian kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

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Abstract

Pelatiahn ini bertujuan tujuan diadakan kegiatan ini,yakni untuk menganalisa dan membuktikan: 1). Memberikan ide untuk mengembangkan usaha bersama warga sekitar di era new normal serta membuat poduksi olahan ikan bandeng, 2). Membantu proses medesain logo dan pemasaran produk melalui sosial media 3] Membantu peserta pelatihan agar lebih kreatip dan inovatif dalam memasarkan pindang bandeng sehingga bisa terkenal seantoro nusantara. Pelaksanaan Pengabdian Masyarakat ini dikelola oleh tim pelaksana yan terdiri dari empat dosen yang bertugas pula sebagai dosen pembimbing lapangan (DPL). Secara administrative,pelaksanaan,maupun evaluasinya berkoordinasi dengan pusat Pengabdian Masyarakat LPPM Universitas Islam As-Syafiyah-Jakarta yang dilaksanakan di daerah Tamb Hasil pelaksanaan kegiatan ini mampu dapat meningkatkan pengetahuan dan kemampuan mitra dalam berwirausaha dengan memanfaatkan sumberdaya di sekitar serta bentuk pemasaran melalui media sosial yang telah diterapkan.Kegiatan pengabdian masyarkat Universitas Islam As-Syafiiyah-Jakarta di Desa Tambak Sumur Kecamatan Tirtajaya Kabupaten Karawang dengan pendampingan usaha miko kecil menegah (UMKM) pindang Bandeng mempunyai dampak yang bermanfaat diantaranya hasil keuntugan hasil produk,dapatya pesanan,kemampuan manajemen dan pemasaran yang diperoleh.
Kepemilikan Institusional sebagai Moderasi: Manajemen Laba, Financial Distress, Sales Growth terhadap Praktik Tax Avoidance Moh Abdurrosyid; Mita Amalia Damayanti
Akrual Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.84389/akrual.v5i1.3064

Abstract

This study aims to examine the effect of earnings management, financial distress and sales growth on tax avoidance practices with institutional ownership as a moderator. The population in this study are companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2016-2021 period. Through purposive sampling technique obtained a sample of 228 research data. The analytical method used is panel data regression and moderated regression analysis which is processed using Eviews 9. The results of this study indicate that earnings management has a significant positive effect on tax avoidance practices, financial distress has a significant negative effect on tax avoidance practices, sales growth has a significant negative effect on tax avoidance practices. tax avoidance, institutional ownership can weaken the effect of earnings management on tax avoidance practices, institutional ownership can weaken the effect of financial distress on tax avoidance practices, institutional ownership can strengthen the effect of sales growth on tax avoidance practices.
Co-Authors Liestiani Dyahningrum Mekar Meilisa Amalia Mita Amalia Damayanti Patriandari Patriandari Patriandari Patriandari Rianto Sabila Nuraini Sari Mujiani