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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis JURNAL PENDIDIKAN TAMBUSAI The International Journal of Business Review (The Jobs Review)
Kamaliah Kamaliah, Kamaliah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
PENGARUH SELF ASSESSMENT SYSTEM, TINGKAT PENDIDIKAN, DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Maharani, Indah Sri; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to prove the self assessment system, level of education, and service tax authorities have a significant effect on the level of tax compliance UMKM. This study used a questionnaire distributed to as many as 99 copies of the UMKM in Pekanbaru. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results of this study provide evidence that influence self assessment system, the level of education, and service tax authorities have a significant effect on the level of tax compliance of the UMKM in Pekanbaru through multiple correlation coefficient (R) of 0.252 and its relationship low.Keywords : Self assessment system, level of education, service tax authorities, and tax payer compliance
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2015 Rahman, Aulia Rayendra; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to analyze the effect of financial performance and corporate characteristics on disclosure sustainability report. The exammined variable of the reaserch are profitability, liquidity, firm size, and firm age as independent variables while disclosure sustainability report as dependent variable. The population in this study are all listed corporate in Indonesia Stock Exchange. The number of sample is 19 corporate by the number of observations were 57 (19x3). Observations that selected by using porposive sampling method. Data analysis using multiple linear regression at levels significance at 5% with the help of software SPSS version 23.0. The results of the study concluded that variable profitability, and firm age have significantly affect to disclosure sustainability report, while variable liquidity, and firm size not have an affect on disclosure sustainability reportKeyword : Disclosure, Sustainability Report, Profitability, Liquidity, Firm Size, Firm Age, Indonesia Stock Exchage.
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kabupaten Rokan Hilir Permana, Indra; Kamaliah, Kamaliah; Ilham, Elfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of Budgeting Participation, Budgetary Goal Clarity on the Managerial Performance and Organizational Commitment as a moderating variable in the District Government of Rokan HIlir.The population in this study is the Regional Task Force (SKPD), SKPD treasurer, and financial staff SKPD Rokan Hilir district, using a questionnaire survey. The data was collected by distributing questionnaires to 76 respondents, but only 69 respondents who fill out questionnaires. Methods of data analysis using Multiple Linear Regression Analisys who assisted with SPSS software. Results shows that budgetting participation has effect to the Manajerial Performance, Budgetary Goal Clarity has effect to the Manajerial Performance, and organizational commitment has moderated the effect of budgetting participation and Budgetary Goal Clarity on Managerial Performance.Keywords : Participation, Budgetary Goal Clarity, Commitment, and Manajerial Performance.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011 - 2015) Alexanders, Miechael; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to analyze the effect of Profit, Cash Flow, Liquidity proxied with Current Ratio, Profitability proxied with ROA and Financial Leverage which proxied with DER in predicting financial distress condition experienced by real estate company listed on BEI at Year 2011-2015. Data were analyzed by using logistic regression method. Based on the feasibility test can be explained that the results of 175 data of real estate companies listed on the Stock Exchange in 2011-2015 by using logistic regression, feasible to analyze the prediction of troubled conditions or financial distress in the real estate company sector listed on BEI In 2011-2015. The results of hypothesis analysis and testing of this study found that partially Profit and Financial Leverage proxied with DER does not significantly influence the prediction of the condition of financial distress in real estate companies listed on the Stock Exchange in 2011-2015, while the variable Cash Flow, Liquidity proxies with Current Ratio, and Profitability proxyed by ROA have a significant effect to prediction of condition of distress (financial distress) at real estate company listed on BEI in year 2011-2015. Variability of dependent variable (problem condition or financial distress condition) which can be explained by variability of independent variable (Profit, Cash Flow, Liquidity proxyed with Current Ratio, Profitability proxyed by ROA and Financial Leverage proxyed by DER) is 61 , 2% while the rest, ie 38.8% is explained by other variables outside the model.Keywords : Profit, Cash Flow, Liquidity, Profitability, Financial Leverage and Financial Leverage
PENGARUH KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN GROWTH OPPORTUNITIES PADA PERUSAHAAN GO PUBLIC TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada PerusahaanManufaktur Yang TerdaftarDi Bei Periode 2011-2016) Novita, Elva Chelia; Kamaliah, Kamaliah; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The Purpose This Research is to Analyze The Effect Of Managerial Ownership, Debt Covenant And Growth Opportunities To Application Conservatism On Accounting On The Manufacture Company Listed Go Public On The BEI. The population in this study are companies listed on the BEI in 2011 - 2016. The sample studied consisted of 83 samples of Manufacture companies from 2011-2016. The analysis technique used to perform hypothesis testing is purposive sampling.The results show that the Managerial Ownership And growth Opportunities Has Effect on Accounting Conservatism, while Debt Covenant has no effect on the Accounting Conservatism. The Managerial Ownership shows a significance value of 0.000. The Debt Covenant shows a significance value of 0.0289. The Growth Opportunities shows a significance value of 0.017.Keyword : Accounting Conservatism, Managerial Ownership, Debt Covenant, And Growth Opportunities.
PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2016 Yanti, Febri; Kamaliah, Kamaliah; Mela, Nanda Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to find out how the influence of Audit Committee Characteristics on Earnings Management in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014-2016. The population used for this research is all banking companies in Indonesia Stock Exchange with research period 2014-2016. Based on the consideration of the criteria specified, the sample is obtained as much as 39 banking companies. This study uses secondary data in the form of financial statements. The method of analysis used in this research is regression linier analysis. Based on the results of the research, the following conclusions are obtained: 1) The Size of Audit Committee has significant effect on Earnings Management where significancy value is 0,044 less than 0,05. 2)The Number of Audit Committees’ Meetings has significant effect on Earnings Management where significancy value is 0,026 less than 0,05. 3) The Independence of Audit Committee has no significant effect on Earnings Management where significancy value is 0,841 more than 0,05. and 4) Financial Expertise has no significant effect on Earnings Management where significancy value is 0,479 more than 0,05.Keywords : Size, Number of Meetings, Independence, Financial Expertise, Earnings Management, and Audit Committee
Co-Authors Ahmad Rifqi Alexanders, Miechael Alfiati Silfi Argarina, Argarina Aziri, Rahmat Dian Azwir Azwir Darmasto, Bonifatius Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Djamil, Sri Hayati Elfi Ilham Enni Savitri Febri Yanti Fiddin, Fachroh Fristy, Anne Monika Handayani, Silvi Hardi Hardi, Hardi Has, Fandri Riomanugusta Hazrita, Fadilah Hendra Mizkan, Hendra Indah Sri Maharani, Indah Sri Indra Permana, Indra Lara, Rahmi Mela, Nanda Fito Novita Indrawati Novita, Elva Chelia Nur Azlina Nurrahma Dewi, Nurrahma Pipin Kurnia Putrayuda, T. Fahrurriza Rahman, Aulia Rayendra Rasuli, M. Restu Agusti Ria Nelly Sari Risman Risman Sera, Pinta Nopetri Sheba, Reynelda Suherwan, Suherwan Suwarno Suwarno Teddy Haryadi Triyani, Oetary Tussakdiah, Halimah Vince Ratnawati Yulia Efni Zulbahridar Zulbahridar, Zulbahridar ZULKARNAIN ZULKARNAIN