ACCRUALS (Accounting Research Journal of Sutaatmadja)
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The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness: The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness
No full textThis study aims to analyze the variables of Tax Accounting Choices, Size and Multinational Company on Tax Aggressiveness. The sample used in this study was 28 Basic Industrial and Chemical Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 - 2022. Samples are taken by purposive random sampling using certain criteria.
Tax Accounting Choices are measured by the dummy variable of choosing the depreciation method of fixed assets, while for Size is measured by the value of the Natural Logarithm (LN) of total assets. Multinational Company is measured using dummy variables where companies operating at the international level are given a score of 1 and 0 if the company is not operating international class.
The results of this study show that Tax Accounting Choice and Multinational Company have no effect on Tax Aggresiveness. While the Size variable has a negative effect on Tax Aggresiveness
SHARIA ACCOUNTING ASSISTANCE FOR THE MANAGEMENT OF SHARIA SAVINGS AND LOAN AND FINANCING COOPERATIVES IN SUBANG DISTRICT
No full text This sharia accounting assistance program aims to improve the understanding and skills of the management of Sharia Savings and Loan and Financing Cooperatives (KSPPS) in Subang Regency in applying sharia accounting principles correctly and consistently. The program implementation method includes identification of needs through surveys and interviews, preparation of training materials, conducting workshops and intensive training, and making sharia accounting guidelines. Evaluation of program effectiveness was conducted using pre-test and post-test questionnaires. The results of the program showed a significant increase in the understanding and skills of KSPPS management related to sharia accounting, improved transparency and accountability of financial statements, and increased trust of cooperative members. The evaluation revealed that the participatory approach and the use of real case studies in the training were very effective. Constraints encountered included time constraints and different levels of understanding among participants. Recommendations include continuous capacity building, adjusting training methods, strengthening collaboration, and continuous monitoring and evaluation
The The Influence Of Supply Chain Management (SCM) and Innovation Strategy On Company Performance
No full textIn this study using a quantitative approach using primary data. The purpose of this study is to test and determine the influence of Supply Chain Management and Company Innovation Strategy on Company Performance. Data was taken through questionnaires distributed to respondents of the H.I Family Branch, the sample used a saturated sample of 30 respondents. The data analysis method used is multiple linear regression analysis which has previously met the requirements of the classical assumption test and has also been tested hypothesically using t and f tests and R2 tests. Data processing is carried out using the SPSS application. In Test t Supply Chain Management (SCM) (X1) has a positive effect on Company Performance (Y) significantly and T test obtained Innovation Strategy (X2) has a significant positive effect on Company Performance (Y)
ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES
Full text linkThe quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS).
The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM).
The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on the quality of AI
EFEK MODERASI FIRM SIZE TERHADAP FAKTOR YANG MEMPENGARUHI PROFIT GROWTH
Full text linkAbstract. The aim of this research is to produce empirical facts/models that can explain the factors that influence profit growth with firm size as a moderating variable. To test the hypothesis that has been formulated through proof to test the research hypothesis with statistical calculations so that proof results can be obtained that show the hypothesis is rejected or accepted. In this research, researchers conducted research on Manufacturing Companies in the Consumer Goods Industry Sector in 2018-2022. The F test results show that debt to equity ratio, total asset turnover, return on assets, net profit margin and operating cash flow together influence profit growth. The t test results show that the debt to equity ratio has a significant negative effect on profit growth, return on assets, total asset turnover and net profit margin have a significant positive effect on profit growth and operating cash flow has no effect on profit growth, firm size moderates and strengthens the relationship between total assets turnover and net profit margin with profit growth, firm size moderates and weakens the relationship between debt to equity ratio and profit growth, firm does not moderate the relationship between return on assets and operating cash flow with profit growth
ANALYSIS OF FACTORS AFFECTING BUDGET ABSORPTION
Full text linkThis research is intended to examine the impact of budget planning, record administration, and human resource competency on budget absorption in state vocational high schools in Jepara. A total of 45 respondents who served in positions related to the budget, including commitment making officials, technical implementation officials for activities, budget user officials, payment order signing officials, and expenditure treasurers at state vocational high schools in Jepara were taken as research samples. The results of multiple linear regression analysis show that budget planning has a positive impact on budget absorption, administrative records also have a positive impact on budget absorption, and human resource competence has a positive impact on budget absorptio
International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia
Full text linkApplication of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improve
THE EFFECT OF DEMOGRAPHIC FACTORS, FINANCIAL LITERATURE, AND FINANCIAL ATTITUDES ON THE FINANCIAL WELL-BEING OF SAVINGS AND LOAN COOPERATIVE MEMBERS IN SUBANG DISTRICT
No full textThis research aims to determine the influence of demographic factors, financial literacy, and financial attitudes on financial well-being, both partially and simultaneously. The data used in this research is primary data by distributing questionnaires in the form of a Google form. The method used in sampling was the probability sampling method with a simple random sampling technique and the number of samples in this study was 100 respondents who were members of cooperatives in Subang Regency. The data was processed using data quality testing methods, classical assumption testing, multiple regression analysis, and hypothesis testing.
The results of the research show that partially the demographic factor variables have a negative effect on financial well-being, while the financial literacy and financial attitude variables have a positive effect on financial well-being. Simultaneously, the results of this research show that demographic factors, financial literacy and financial attitudes have a positive effect on financial well-being
IMPLEMENTATION OF CUSTOMER PERSONA, SOCIAL MEDIA PLANNING AND INSTAGRAM MAINTENANCE IN UMRAH SERVICES: (Case Study at Kbihu Sutaatmadja Subang)
No full textImplementasi Customer Persona, Social Media Planning dan Instagram Maintenance dalam layanan umroh menjadi topik utama studi kasus KBIHU Sutaatmadja Subang. Metode penelitian yang digunakan adalah deskriptif kualitatif untuk memperoleh gambaran menyeluruh mengenai fenomena yang diteliti. Hasil penelitian menunjukkan bahwa penerapan customer persona, social media planning, dan Instagram maintenance dapat memperkuat hubungan pelanggan, meningkatkan loyalitas, dan mendorong konversi. KBIHU Sutaatmadja Subang dapat memanfaatkan hasil ini untuk adaptasi strategi pemasaran yang berkelanjutan. Namun, keragaman konten, variabilitas platform media sosial, dinamika reaksi khalayak, dan pengaruh faktor eksternal memiliki batasan yang harus diperhatikan. Kesimpulannya, penerapan strategi pemasaran digital ini akan meningkatkan interaksi dengan jamaah umrah secara positif dan memperkuat brand awareness KBIHU Sutaatmadja Subang
DESCRIPTIVE ANALYSIS OF SUSTAINABLE BUSINESS IN NEARBY SHARIA HOTEL SUBANG
No full textThe sharia hotel business continues to grow in Indonesia, with increasing demand from Muslim tourists seeking tourism experiences that align with their religious values. Sustainability is an important aspect of the sharia hotel business, because Islam teaches Muslims to be responsible stewards of the earth. This research aims to analyze the current conditions of the sustainability business in sharia hotels in Indonesia. Descriptive analysis is used to describe the sustainability practices implemented by sharia hotels, such as energy use, water management, waste reduction, and social responsibility. Data was collected through in-depth interviews with sharia hotel managers. The data was analyzed using descriptive qualitative. The research results showed that sharia hotels in Indonesia generally implement sustainable practices. However, there is still room for improvement, especially in terms of energy use and water management. Sharia hotels also need to improve communication about their commitment to sustainability to guests and other stakeholders. The sustainability business is an important opportunity for sharia hotels in Indonesia. By implementing sustainable practices, sharia hotels can improve their image, attract more guests, and contribute to environmental conservatio