ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY TO TAX AVOIDANCE
Get PDFThis study aims to determine the effect of good corporate governance, corporate social responsibility, and profitability on tax avoidance. The independent variables used are good corporate governance as proxied by independent commissioners, corporate social responsibility as proxied by CSR costs and profitability as proxied by return on assets (ROA). The dependent variable used is tax avoidance proxied by the cash effective tax rate (CETR). The sampling method used is purposive sampling method and obtained a sample of 10 companies so that there are 50 research samples. The data used is secondary data, namely the financial statements of the food and beverage sector companies in 2017-2021. In order to prove the hypothesis, multiple regression testing was carried out.
The results show that independent commissioners have no effect on tax avoidance in food and beverage companies in Indonesia. The cost of CSR has a significant effect on the tax avoidance of food and beverage companies in Indonesia. Meanwhile, profitability does not affect the tax avoidance of food and beverage companies in Indonesia
THE EFFECT OF DIVIDEND POLICY AND FINANCIAL PERFORMANCE ON COMPANY VALUE WITH THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION VARIABEL: (Case Study of Food and Beverage Sub Sector Companies on the Indonesia Stock Exchange, Malaysia Exchange, and Singapore Exchange in 2019-2021)
Get PDFThe purpose of this study was to examine the effect of dividend policy and financial performance on company value with corporate social responsibility as a moderating variabel. This study uses a population of food and beverage sub sector companies on the Indonesia Stock Exchange, Malaysia Exchange, and Singapore Exchange in 2019-2021. The sample determination method used was purposive sampling, the sample used in the study was as much as 139 data. The methote of determining the hypothesis testing used in this study uses multiple regression analysis and moderating regression analysis.
The result show that dividend policy have not effect on company value, while liquidity ,leverage and profitability has a positive effect on company value, and activity has a negative effect on company value. Meanwhile, corporate social responsibility is only able to moderate the effect of liquidity, leverage, and profitability on company value and is unabell to moderate the effect of dividend policy and activity on company value. And there are difference in the value of companies listed on the Indonesia Stock Exchange, Malaysia Exchange, and Singapore Exchange in 2019-2021
ANALISIS PENERAPAN MODAL INTELEKTUAL PADA BADAN USAHA MILIK DAERAH PT. SUBANG ENERGI ABADI
Get PDFThis research aims to analyze the application of intellectual capital at BUMD. If BUMD had applied intellectual capital it would have had a better effect on the company/BUMD's performance so that its manufacturing purposes could be met. The research was intended to identify the application of intellectual capital on the BUMD PT. SEA. The method used by the researcher is a deep-seated interview with a qualitative approach, with data obtained from live interviews with the staff of BUMD PT. SEA. The results show that the application of intellectual capital and its components of human capital, capital, and relational capital at the top of the world bank was well implemented by the BUMD PT. SEA. The results of the interview revealed that the BUMD PPN had adopted the intellectual capital and its indictments, such as tacit knowledge, explicit knowledge, the training programs that the BUMD knowledge adopted, the corporate image, the organizational concept, and documentation that the BUMD adopted. Its relational customer capital and its indictments like a long-term contract, Customer satisfaction, customer profile, and contract renewal have already existed and have already been implemented by BUMD PT SEA
STRENGTHENING MSME’STAX LITERACY AT NISKALA AGRO MANDIRI
Get PDFTujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) yang beroperasi di Niskala Agro Mandiri. Fokus program ini terletak pada peningkatan literasi pajak, terutama dalam hal proses pembayaran, pemungutan, pemotongan, dan pelaporan pajak yang relevan bagi UMKM. Penting bagi pemilik UMKM untuk memahami secara menyeluruh peraturan-peraturan terkait pajak UMKM, karena jenis pajak ini melibatkan self-assessment di mana wajib pajak UMKM harus secara mandiri melakukan pembayaran dan pelaporan.
Metode yang diterapkan dalam program ini mencakup wawancara, observasi, dan sharing knowledge materi pajak UMKM. Niskala Agro Mandiri berperan sebagai mitra utama dalam kegiatan pengabdian masyarakat ini.
Berdasarkan sesi sharing knowledge yang telah dilaksanakan, terlihat bahwa Niskala Agro Mandiri memahami aturan perpajakan bagi UMKM
BUILDING THE SELF-CONFIDENCE OF SUBANG’S YOUNG GENERATION TO PURSUE FURTHER STUDIES ABROAD
Get PDFHigher education abroad is one of the key pathways for young people to broaden their horizons, develop their skills, and enhance their career opportunities. However, low levels of self-confidence often become a barrier for the younger generation in taking steps toward seizing this opportunity. In Subang, a regency in West Java, Indonesia, this condition is also prevalent, where young people face challenges in pursuing further studies abroad. In this context, we introduce a community service program aimed at building the self-confidence of Subang’s youth in pursuing higher education abroad. This program involves a series of activities, including workshops, training sessions, mentoring, and outreach events, all designed to provide information, social support, and practical assistance to participants in overcoming the challenges of studying abroad. The implementation method of this program includes collaboration with various stakeholders, such as educational institutions, local government, non-governmental organizations, and local communities. Evaluation of the program's outcomes shows that it has been successful in increasing the self-confidence and readiness of Subang’s youth to continue their studies abroad. Additionally, the program has also improved participants’ awareness and knowledge of the processes involved in studying abroad. Therefore, this community service initiative has had a significant impact on the youth of Subang and has made a positive contribution to regional and national development as a whole
THE EFFECT OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND UNDERSTANDING OF THE ACCOUNT PROFESSIONAL CODE OF CONDUCT ON THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENTS AND THEIR IMPACT ON INTEREST TO BE A PUBLIC ACCOUNTANT
Get PDFThere are many differences in the results of research regarding the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical behavior of accounting students. The diversity of the results of these studies causes this research to be carried out again to obtain empirical evidence. Researchers are interested in conducting research with the title "The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of the Code of Ethics of the Accounting Profession on the Ethical Behavior of Accounting Students and Their Impact on Interest in Becoming a Public Accountant". This study uses quantitative data types. Data collection techniques using questionnaires or questionnaires, questionnaires or questionnaires. In this study, there are three research variables, namely: (1) dependent variable: interest in becoming a public accountant (Z); (2) Intervening variables: ethical behavior of accounting students (Y), and (3) Independent variables: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Understanding of Accountants' Code of Ethics. The tests carried out are validation and reliability tests. The data analysis method used is descriptive statistical analysis, classical assumption test, and hypothesis testing.
The results of the analysis show that partial intellectual intelligence has a positive effect on the ethical behavior of accounting students. The results of the analysis show that partial emotional intelligence has no effect on the ethical behavior of accounting students. Partially, spiritual intelligence has a positive effect on the ethical behavior of accounting students. Partially, the variable understanding of the accountant's code of ethics has a positive effect on the ethical behavior of accounting students. Partially, the variables of intellectual intelligence (X1), emotional intelligence (X2), spiritual intelligence (X3), and understanding of the accountant's code of ethics (X4) simultaneously influence the ethical behavior of accounting students. The ethical behavior of accounting students has no effect on their interest in becoming a public accountan
PENGARUH PERSEPSI KEMUDAHAN PADA MINAT PENGGUNAAN E-MONEY (STUDI KASUS PADA MAHASISWA STIE SUTAATMADJA SUBANG)
Get PDFThe development of information communication and which continues to this day offers facilities for the community. Along with the rapid development of technology, the payment system for transactions continues to change. One of them is the emergence of electronic money. Electronic money is an alternative cashless payments in micro or retail transactions. The purpose of this study was to determine the perceived ease of use of the interest in using e-money services. Determination of the sample in this study using quantitative methods and obtained a sample of 102 respondents. The results of this study indicate that the perceived ease of use affects the interest in using e-money services. This result is evidenced by the t value of 13.507 with a significance value of 0.000 (<0.05). According to the t test, perceived ease of use has a significant and positive effect on the interest in using e-money service
PREPATION AND IMPLEMENTATION: MARKETING TOOLS PROGRAM (CASE STUDY AT SUBANG HOSPITAL)
Get PDFStudent service in promoting hospital institutions is an initiative that combines higher education with significant social benefits. Students as agents of social change have a key role in improving the image and quality of hospital services, as well as making real contributions to society and the surrounding environment. This research aims to present a comprehensive picture of student service in promoting hospitals, the methods used, and the resulting impact. The impact of this student service is very significant. First, hospitals gain benefits in the form of improved image and reputation in society, which in turn can increase patient visits and public trust. Furthermore, the community also benefits from student service, such as increased knowledge about health, better access to health information, and support in overcoming certain health problems
FACTORS AFFECTING SHARIAH AUDIT QUALITY IN ISLAMIC BANKING (Comparative Study of Islamic banking in Indonesia and Malaysia in 2017-2020)
Get PDFThis study aims to determine the differences in the quality of sharia audits in Islamic banking in Indonesia and Malaysia based on the size of the sharia supervisory board, the size of the audit committee, the frequency of audit committee meetings, the reputation of public accounting firms, the specialization of the auditor industry and audit delays in Islamic banking in Indonesia and Malaysia during 2017-2020. This study uses quantitative data with the Mann Whitney U-test method. The results showed that there were differences in the quality of sharia audits in Indonesian and Malaysian Islamic banks based on the size of the sharia supervisory board, the reputation of public accounting firms, the specialization of the auditor industry and audit delays
