cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ferdian Ronilaya
Contact Email
ferdian@polinema.ac.id
Phone
-
Journal Mail Official
jabh@polinema.ac.id
Editorial Address
Jalan Soekarno Hatta No. 9 Malang, Kota Malang - Provinsi Jawa Timur - Indonesia, 65141
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Akuntansi Bisnis dan Humaniora
Published by Politeknik Negeri Malang
ISSN : 24605530     EISSN : 27970264     DOI : https://doi.org/10.33795/jabh
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
1. Akuntansi Keuangan dan Pasar Modal 2. Manajemen dan Perilaku Akuntansi 3. Audit, Kecurangan & Akuntansi Forensik 4. Akuntansi Syariah 5. Perpajakan 6. Etika Perusahaan dan Tata Kelola Perusahaan 7. Akuntansi Sektor Publik 8. Pendidikan Akuntansi 9. Sistem Informasi Akuntansi dan Sistem Informasi Manajemen Perbankan dan Keuangan Perusahaan 10. Tanggung Jawab Sosial Perusahaan 11. Manajemen Strategis 12. Manajemen Pemasaran 13. Manajemen Sumber Daya Manusia 14. Manajemen Keuangan 15. Manajemen Kewirausahaan 16. Bank Syariah dan Keuangan 17. Kewirausahaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 17 Documents
 1   2 
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Intensitas Aset Tetap terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia) Alfin Irsyad; Endah Suwarni; Basuki Rachmat
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.15

Abstract

The purpose of this study is to investigate the influence of Profitability, Leverage, Company Size and Intensity of Fixed Assets on the Tax Avoidance of subsector food and beverage companies. The research used Purposive Sampling as the data collection technique. From the 30 companies, there were only 14 companies which met the criteria. The data analysis method used a multipe linear regressions. The used 26th version of IBM SPSS Statistics as a data analysis tool. The result of the research showed that there was a postive and significant influence of Company Size on the Tax Avoidance. Meanwhile, Profitability, Leverage, and Intensity of Fixed Assets partially have not significant effect on the Tax Avoidance. The result of simultaneous test showed that there was a not significant influence of Profitability, Leverage, and Intensity of Fixed Assets on the Tax Avoidance.
Pengaruh Literasi Keuangan Syariah Terhadap Minat Mahasiswa Menggunakan Produk Paylater Non Syariah Angel Chandra Septin; Zainal Abdul Haris; Retno Widyastuti
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.16

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan syariah terhadap minat mahasiswa menggunakan produk PayLater non syariah. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner yang disebar secara online kepada mahasiswa jurusan Akuntansi Politeknik Negeri Malang angkatan 2018-2021. Teknik pengambilan sampel menggunakan nonprobability sampling yaitu sebanyak 95 orang. Analisis data yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Sederhana dengan bantuan software SPSS versi 26. Hasil penelitian ini menunjukkan bahwa tingkat literasi keuangan syariah tidak berpengaruh terhadap minat mahasiswa menggunakan produk PayLater non syariah dengan t hitung sebesar -0,242 (<1,989), dan nilai signifikasi 0,809 (>0,05). Nilai koefisien determinasi (R2) sebesar 0,001 yang berarti bahwa kemampuan variabel tingkat literasi keuangan syariah dalam menjelaskan minat mahasiswa menggunakan produk PayLater non syariah adalah sebesar 0,1%.
Tata Kelola Organisasi dan Dominasi Sosial Dien Yudithadewi; Dodo Darsono; Bonifasius Parikesit; Yudha Pratama
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.18

Abstract

This study focuses on the governance of Kelompok Perempuan Kreatif Mandiri/Independent Creative Women Group (KPKM) which is the beneficiary of women's empowerment program from Corporate Social Responsibility (CSR) PT Perusahaan Gas Negara Tbk. The paper aims to identify and describe, how organizational structure impacts governance patterns and the outcomes. It used a persuasive case study approach, where the data collection process is carried out through in-depth interviews with relevant stakeholders. Likewise, researchers conducted close observation, supported with literature review from journals, digital media and books, to enrich the study. The research findings reveal that the absence of regeneration in the organizational structure causes repetitive governance pattern since its establishment, same persons are appointed as caretakers in several bodies, depending on a central figure, and only able to innovate through the intervention of outsiders (other parties). Furthermore, there is a concern regarding potential digression, as quoted from Lord Acton's letter to the Bishop of Creighton in 1887; "Power tends to corrupt and absolute power corrupts absolutely”. Penelitian ini berfokus pada tata kelola Kelompok Perempuan Kreatif Mandiri yang merupakan penerima manfaat program pemberdayaan perempuan dari PT Perusahaan Gas Negara Tbk. Studi bertujuan untuk mengidentifikasi, dan menguraikan bagaimana struktur organisasi berdampak pada pola tata kelola, dan hasil. Penelitian menggunakan pendekatan studi kasus persuasif, dimana proses pengumpulan data dilakukan melalui wawancara mendalam (in-depth interview) terhadap para pemangku kepentingan yang relevan, didukung dengan observasi dan telaah literatur. Temuan penelitian menyatakan bahwa tidak adanya regenerasi dalam struktur organisasi menyebabkan organisasi bergerak dengan pola tata kelola serupa sejak berdiri, bergantung pada figur sentral, dan hanya mampu berinovasi melalui intervensi pihak lain. Lebih lanjut perlu diwaspadai potensi timbulnya penyimpangan, sebagaimana kutipan surat Lord Acton kepada Uskup Creighton pada 1887; “Power tends to corrupt and absolute power corrupts absolutely” (kekuasaan cenderung korup, dan kekuasaan mutlak pasti korup).
Analisis Dampak Investasi Sosial PT Perusahaan Gas Negara Tbk diukur menggunakan Social Return On Investment (Studi Kasus Program Bank Sampah) Bonifasius Parikesit; Sigit Hartanto; Dien Yudithadewi; Rio Widyandaru
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.19

Abstract

This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals. Tulisan ini bermaksud mengkaji dampak investasi sosial PT Perusahaan Gas Negara Tbk, khususnya pada program bank sampah selama periode 2020 – 2021 di Kelurahan Tembesi, Kecamatan Sagulung, Kota Batam, Provinsi Kepulauan Riau. Desain penelitian menggunakan metode campuran, dimana pengumpulan data primer dilakukan melalui wawancara kepada 34 pemangku kepentingan terkait yang berasal dari penerima manfaat, pemerintah dan perusahaan. Data sekunder dicari melalui studi pustaka dari jurnal, buku dan sumber relevan lainnya, baik yang didapatkan secara fisik maupun digital. Menggunakan tahapan proses Social Return On Investment, peneliti melakukan proses identifikasi masukan (input), aktivitas, keluaran (output), hasil (outcome) dan dampak (impact), termasuk melakukan monetisasi dalam satuan rupiah. Khusus untuk dampak, analisis dilakukan menggunakan Sustainability Compass yang diperkenalkan Herman Daly, dan kemudian dikembangkan lebih lanjut oleh Alan Atkisson. Hasil penelitian menunjukkan rasio SROI pada tahun 2020 sebesar 1 : 4,09 dan 2021 sebesar 1: 4,76. Dampak positif yang diciptakan dari program menunjukkan bahwa investasi sosial efektif dalam memenuhi agenda tujuan pembangunan berkelanjutan no.1 tanpa kemiskinan, no. 3 hidup sehat, no. 5 kesetaraan gender, no. 6 air bersih dan sanitasi yang layak, dan no.17 kemitraan untuk mencapai tujuan.
Analisis Faktor Project Based Learning Melalui Grand Teori S-O-R pada Manajemen Pemasaran Suryadi; Joko Samboro; Dika Rizky Yunianto
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.20

Abstract

Changes in the Independent Curriculum Free Learning in the Industrial Revolution Era 4.0 is a challenge for changing the learning paradigm, communicating the affective domain in the Gradation of Attitudes, Knowledge and skills that require the concept of Stimulus Organism Response. Implementation of this learning is a continuation of Blended in type discovery and problem base learning (Suryadi, et al 2020) which shows a very effective impact for project tasks according to industry needs. Project based learning is a scientific learning model that emphasizes students to learn to find and discover for themselves an incomplete concept or principle. The research objective is to analyze the dominant factors of the Marketing Management project base learning model. This research method is "Four-D", the sampling technique uses probability sampling techniques and data collection techniques using observation methods, learning (Project Based Learning), pretest & post test methods, and questionnaire methods. Factor analysis data analysis techniques. Findings of social attitudes, motivation and activity as determinants of achievement for which 75 statements in order of importance (1) Social attitudes of 25 questions with a factor loading value of 0.5 to 0.89 (2) Motivation a number of 12 questions with a loading factor value of between 0.60 to 0.80 (3) The activity of a number of 4 question items with a loading factor value between 0.56 to 0.63. Project Based Learning is suitable for vocational.
Pengaruh Realisasi Hutang Pajak, Realiasi SKPKB, dan Jumlah Wajib Pajak Terhadap Penerimaan Pajak Penghasilan Aulia Azzahra; Widi Dwi Ernawati; Ludfi Djajanto
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.21

Abstract

The aims of this study are to examine, both partially and simultaneously, the effects on realization of tax debt, realization of SKPKB, and the number of taxpayers on income tax revenues at the Pratama Tax Office in Southern Malang. This is a quantitative research with causal associative research. The instruments of the data collection are documention and interview. The data used in this research are monthly realization reports, which amount to 60 samples (starting from January 2016 to December 2020) of income tax revenue paragraph 25/29, tax debt settled, (SKPKB) Notice of Tax Underpayment Assessment, and the number of registered individual and corporate taxpayers. The data are analyzed with classic assumption, and Multiple Linier Regression analysis of SPSS version 25. The analysis shows realization of tax debt, realization of SKPKB, and the number of taxpayers have a significant value of 0.013. It means that there is a simultaneous effect on income tax revenues. This research also found that realization of tax debt has a significant value of 0.045 and the number of taxpayers has a significant value of 0.012. It means that there is a partial effect on income tax revenues. However partially, realization of SKPKB does not have a significant effect on income tax revenues. This is evidenced by the significance value of t > α which is 0,117 > 0,05. Thus, when the realization of SKPKB is high or low, it will not have an effect on the income tax revenues.
Pengaruh Ukuran Perusahaan, Financial Distress, dan Leverage terhadap Agresivitas Pajak dengan Political Connection Sebagai Variabel Moderasi Vika Amelia; Widi Dwi Ernawati; Muhammad Arief Setiawan
Jurnal Akuntansi Bisnis Dan Humaniora Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Unit Pelaksana Teknis Penelitian dan Pengabdian kepada Masyarakat (UPT P2M) Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v8i1.22

Abstract

This study aims to examine the effect of firm size, financial distress, and leverage on tax aggressiveness with political connection as a moderating variable. This research is quantitative associative. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 20 companies. The sampling used the purposive sampling method and obtained a sample of 13 companies. The data analysis technique used multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that simultaneously and partially there is no effect between firm size, financial distress, and leverage on tax aggressiveness. A Political connection can moderate the effect of company size and financial distress on tax aggressiveness. The political connection however is not able to moderate the effect of leverage on tax aggressiveness.

Page 2 of 2 | Total Record : 17

 1   2 

Filter by Year

2021 2023


Reset
Filter By Issues
All Issue Vol 10 No 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora Vol 8 No 2 (2021): Jurnal Akuntansi Bisnis dan Humaniora Vol 8 No 1 (2021): Jurnal Akuntansi Bisnis dan Humaniora