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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Karya Abdi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Innovative: Journal Of Social Science Research
Rasmon Rasmon
STIE Mahaputra Riau
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DIMEDIASI OLEH TAX AVOIDANCE STUDI PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2017-2019 Rasmon Rasmon Rasmon; Kamaliah Kamaliah; Novita Indrawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.1787

Abstract

ABSTRACTThis study aims to examine and analyze the effect of financial distress and leverage on accounting conservatismmediated by tax avoidance. The population in this study are transportation sector companies listed on theIndonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling methodwhich resulted in 20 companies as samples. The data used is secondary data, where financial distress andleverage are independent variables, accounting conservatism is the dependent variable and tax avoidance is themediating variable. The research analysis technique used is descriptive analysis and path analysis using SPSSsoftware. The results of this study indicate that financial distress and leverage affect tax avoidance. In addition,financial distress and tax avoidance affect accounting conservatism, while leverage has no effect on accountingconservatism in transportation sector companies on the IDX. This study shows that tax avoidance is a mediatingvariable between financial distress and leverage on accounting conservatism.Keywords: Financial Distress; Leverage; Tax Avoidance; Accounting Conservatism. ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress dan leverage terhadapkonservatisme akuntansi dimediasi oleh tax avoidance. Populasi dalam penelitian ini adalah perusahaan sektorTransportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampelmenggunakan metode purposive sampling yang menghasilkan 20 perusahaan yang dijadikan sebagai sampel.Data yang digunakan adalah data sekunder, dimana financial distress dan leverage sebagai variabel independen,konservatisme akuntansi sebagai variabel dependen dan tax avoidance sebagai variabel mediasi. Teknik analisispenelitian yang digunakan adalah analisis deskriptif dan analisis jalur menggunakan bantuan software SPSS.Hasil penelitian ini menunjukkan bahwa financial distress dan leverage berpengaruh terhadap tax avoidance.Selain itu, financial distress dan tax avoidance berpengaruh terhadap konservatisme akuntansi, sementaraleverage tidak berpengaruh terhadap konservatisme akuntansi pada perusahaan sektor Transportasi di BEI.Penelitian ini menunjukkan bahwa tax avoidance merupakan variabel mediasi antara financial distress danleverage terhadap konservatisme akuntansi.Kata Kunci: Financial Distress; Leverage; Tax Avoidance; Konservatisme Akuntansi.
Procedures For Preparation Of Financial Statements UMKM In Aqila Fishing Pool Rasmon; Arfa Piliang; Syarifah Ulya; Putriani Tamba; Helmida Helmida
KARYA ABDI Vol 3 No 2 (2022): Article
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/karyaabdi.v3i2.2279

Abstract

Kulim District, Pekanbaru City, Riau has a fairly good environment in carrying out UMKM-scale business activities, especially in the fields of livestock, plantations and so on. UMKM start their business well, but there are weaknesses in the recording and preparation of inadequate financial reports. Based on the results of observations, it is known that one of the factors behind not carrying out accounting records is the inability of their human resources and a linear lack of knowledge to prepare financial reports for these UMKM. Thus, in order to help UMKM actors to carry out bookkeeping in a simple manner and according to applicable rules, community service for UMKM actors is carried out in preparing simple financial reports. The purpose of this PKM is for UMKM actors to apply simple accounting to their business activities. The method used is in the form of education and mentoring in the preparation of financial reports for UMKM actors in Aqila fishing ponds. Based on the evaluation of the results of this service, the management of the Aqila fishing pond understands and applies simple bookkeeping to their business.
Pengaruh Financial Distress dan Insentif Pajak Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2017-2019) Rasmon Rasmon; Safrizal Safrizal
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.367 KB) | DOI: 10.35314/iakp.v3i2.2898

Abstract

This study aims to examine and analyze the effect of financial distress and tax insentif on accounting conservatism. The population in this study are transportation sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling method which resulted in 20 companies as samples. The data used is secondary data, where financial distress and tax insentif are independent variables, accounting conservatism is the dependent variable. The research analysis technique used is descriptive analysis and path analysis using SPSS software. The results of this study indicate that financial distress and tax insentif  affect on accounting conservatism in transportation sector companies on the IDX. Keywords: Financial Distress, Tax Insentif, and Accounting Conservatism.
AKUNTAN DI ERA DIGITAL: PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA SOFTWARE BERBASIS AKUNTANSI ACCURATE ONLINE RASMON RASMON
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 2 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v11i2.2304

Abstract

This research is a quantitative research that aims to determine the acceptance and use of Accurate Oline with the Technology Acceptance Model approach. Sampling used a random sampling method with a total sample of 27 alumni practitioners of the Accurate Online Program LKP Sahabat Prestasi who have worked in companies throughout Indonesia. The hypothesis testing in this study used SPSS Version 25. The test results showed that (1) the ability to use a computer affects perceived usefulness, (2) the ability to use a computer affects perceived ease of use, (3) perceived ease of use affects perceived usability, (4) perceived usefulness influences user attitudes, (5) perceived ease of use influences user attitudes. This research is expected to open minds that the use of technology is very important in the current era where business transactions are increasingly complicated.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pemilik UMKM Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan Rasmon Rasmon; Marnala Sitinjak; Eva Ulfah Rahayu; Zubir Zubir; Lisa Tinaria
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.102

Abstract

The title of this research is "The Influence of Taxpayer Understanding, Use of NPWP, and Taxpayer Awareness on Taxpayer Compliance of MSME Owners at the Pekanbaru Senapelan Pratama Tax Service Office". This research was conducted because of the lack of taxpayer compliance in Indonesia. The purpose of this study was to determine the effect of taxpayer understanding, the benefits of NPWP, and taxpayer awareness on taxpayer compliance of MSME owners. This study uses multiple linear regression analysis techniques. The results of this study are that partially understanding of taxpayers affects taxpayer compliance of MSME owners while the benefits of NPWP, and taxpayer awareness do not affect taxpayer compliance of MSME owners at the Pekanbaru Pratama Senapelan Tax Service Office. Simultaneously the understanding of taxpayers, the benefits of NPWP, and awareness of taxpayers has no effect on taxpayer compliance of MSME owners at the Pekanbaru Senapelan Pratama Tax Service Offic
Pengaruh Sertifikasi Halal Dan Religiusitas Terhadap Minat Beli Produk Mixue Melalui Sikap Sebagai Variabel Intervening (Studi Pada Masyarakat Di Kota Pekanbaru) Muhammad Yusuf; Rasmon Rasmon; Eva Ulvah Rahayu
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7274

Abstract

Industri makanan olahan merupakan salah satu industri yang mampu bertahan dan tumbuh positif bahkan termasuk yang pertumbuhannya paling tinggi. Industri makanan olahan sebagai bagian dari manufaktur, memiliki prospek yang sangat menjanjikan, baik secara global maupun domestik. Beberapa faktor untuk menentukan minat pembelian produk makanan antara lain yaitu sertifikasi halal dan religusitas. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh sertifikasi halal dan religiusitas terhadap minat beli produk mixue melalui sikap sebagai variabel intervening. Jenis penelitian ini adalah deskriptif kuantitatif. Pengumpulan data dilakukan dengan cara menyebar kuesioner. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Sampel dalam penelitian ini adalah masyarakat di Kota Pekanbaru. Data yang digunakan dalam penelitian adalah data primer. Terkait analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 19. Hasil penelitian ini membuktikan bahwa variabel sertifikasi halal dan religiusitas berpengaruh positif dan signifikan terhadap minat beli produk mixue. Hasil penelitian ini juga menunjukkan bahwa variabel sertifikasi halal dan religiusitas terhadap sikap konsumen. Hasil penelitian ini juga menunjukkan bahwa variabel sertifikasi halal dan religiusitas terhadap terhadap minat beli produk mixue melalui sikap konsumen sebagai mediasi.
Co-Authors Arfa Piliang Eva Ulfah Rahayu Eva Ulvah Rahayu Helmida Helmida Indrawati, Novita Kamaliah Kamaliah Lisa Tinaria Muhammad Yusuf Putriani Tamba Safrizal Safrizal Sitinjak, Marnala Syarifah Ulya Zubir Zubir