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EVALUASI KINERJA BANK SYARIAH INDONESIA SEBELUM DAN SETELAH KONSOLIDASI BERDASARKAN RASIO KEUANGAN DAN PERATURAN OTORITAS JASA KEUANGAN TAHUN 2019 – 2022 基于财务比率和金融服务管理局规定的 2019 - 2022 年印度尼西亚伊斯兰银行合并前后的绩效评估
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-17 DOI: 10.51877/jiar.v7i1.340
Elmanizar Elmanizar, Ario Setyo Adji
{"title":"EVALUASI KINERJA BANK SYARIAH INDONESIA SEBELUM DAN SETELAH KONSOLIDASI BERDASARKAN RASIO KEUANGAN DAN PERATURAN OTORITAS JASA KEUANGAN TAHUN 2019 – 2022","authors":"Elmanizar Elmanizar, Ario Setyo Adji","doi":"10.51877/jiar.v7i1.340","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.340","url":null,"abstract":"This study aims to evaluate the financial performance of Bank Syariah Indonesia before and after consolidation based on financial ratios and the 2019-2022 Financial Services Authority Regulation. The indicators in this study use various financial ratios of Bank Syariah Indonesia, namely liquidity ratios, profitability ratios and capital adequacy ratios. The method used uses Comparative Analysis by comparing financial ratios before and after consolidation to understand financial conditions after consolidation, measure operational efficiency and assess financial performance. Based on the research results based on SEOJK Number 28/SEOJK.03/2019 standards, it shows that the NPF, FDR, and ROA ratios of Bank Syariah Indonesia after consolidation have better results than before consolidation and have a rating criterion of 1. Furthermore, the ROE and NOM ratios after consolidation have better results than Bank Syariah Indonesia before consolidation even though they have criteria for ranking 3 and ranking 5. The BOPO and CAR ratios after consolidation have very varied results but also indicate very good compared to Bank Syariah Indonesia before consolidation even though they have a rating criterion of 1.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"131 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PERUM BULOG KANTOR WILAYAH SUMATERA SELATAN DAN BANGKA BELITUNG 对南苏门答腊和邦加勿里洞的 perum bulog 地区办事处增值税的计算、入库和报告进行分析。
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.332
Masnoni Masnoni
{"title":"ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PERUM BULOG KANTOR WILAYAH SUMATERA SELATAN DAN BANGKA BELITUNG","authors":"Masnoni Masnoni","doi":"10.51877/jiar.v7i1.332","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.332","url":null,"abstract":"The purpose of this study is to find out how the calculation, deposit, and value added tax report at Perum BULOG South Sumatra and Bangka Belitung regional offices and their compliance with Law No. 42 of 2009 and generally applicable tax accounting principles. The writer used descriptive method. The research was conducted at Perum BULOG South Sumatra and Bangka Belitung regional offices as a taxable company. Data obtained were data of value added tax, output tax invoice, input tax invoice of 2021. The research result showed that Perum BULOG South Sumatra and Bangka Belitung regional offices had cconducted the calculation procedure, deposit, and value added tax report according to UU No. 42 of 2009. Nevertheless, there was a difference because of the rounding using government’s system. The recording was in accordance with generally accepted accounting requirements.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"28 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140506500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH KEPEMIMPINAN DAN BUDAYA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DI SEKRETARIAT DAERAH KABUPATEN MUSI BANYUASIN 领导力和文化对 Musi Banyuasin 地区秘书处地方政府机构绩效的影响
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.337
Ahmad Irfansyah, Rano Asoka
{"title":"PENGARUH KEPEMIMPINAN DAN BUDAYA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DI SEKRETARIAT DAERAH KABUPATEN MUSI BANYUASIN","authors":"Ahmad Irfansyah, Rano Asoka","doi":"10.51877/jiar.v7i1.337","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.337","url":null,"abstract":"The research aims to see the influence of leadership and culture on the performance of regional government officials in the regional secretariat of Musi Banyuasin Regency. The results of the research show that the performance of the apparatus at the Regional Secretariat of Musi Banyuasin Regency is seen from the aspect of effectiveness, namely understanding the tasks given to employees, the level of quality of service provided by the apparatus to the service user community as well as the relevance of activity programs implemented in the organization and also cultural factors and The leadership shown by leaders to employees through attitude and example as well as a high work ethic can influence the behavior of officers and provide motivation in order to provide services to the service user community to achieve the vision and mission of the Regional Secretariat of Musi Banyuasin Regency.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"28 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019 – 2022. 2019 - 2022 年欺诈三角对印度尼西亚证券交易所（Bei）上市公司财务报表欺诈的影响。
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.334
Tarisa Achmadiyah, A. Hidayat
{"title":"PENGARUH FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019 – 2022.","authors":"Tarisa Achmadiyah, A. Hidayat","doi":"10.51877/jiar.v7i1.334","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.334","url":null,"abstract":"Penelitian ini menggunakan metode penelitian kuantitatif, bertujuan untuk mengetahui pengaruh Fraud Triangle terhadap terjadinya Kecurangan Laporan Keuangan pada Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu tahun 2019 hingga 2022. Ada 4 Variabel yang berasal dari elemen fraud triangle diteliti dalam penelitian ini yaitu Financial Stability, External Pressure, Change In Auditor dan Nature Of Industry. Financial Statement Fraud diukur menggunakan F-Score. Dalam Pengambilan sampel menggunakan Teknik purposive sampling, dari 27 perusahaan hanya 14 perusahaan yang memenuhi kriteria, total sampel diperoleh selama 4 tahun adalah 56 sampel. Analisis data dengan Metode time series menggunakan SPSS 24. Hasil penelitian menunjukkan bahwa, Financial Stability dan Change in auditor tidak berpengaruh terhadap Financial Statement Fraud. Sedangkan external pressure dan Nature of industry berpengaruh terhadap Financial Statement Fraud.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"23 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140506063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN UMKM DI KOTA JAMBI 影响在占碑市国家统计局财务报表中应用 SAK EMKM 的因素
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.335
V. Amalia, Indah Oktari
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA LAPORAN KEUANGAN UMKM DI KOTA JAMBI","authors":"V. Amalia, Indah Oktari","doi":"10.51877/jiar.v7i1.335","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.335","url":null,"abstract":"This study aims to examine the effect of SAK EMKM socialization and the need for bank credit on the application of SAK EMKM to MSMEs in Jambi City. This research is quantitative research with a sample size of 120 respondents. This research data was collected through questionnaires, processed and analyzed using multiple linear regression analysis. The data quality test in this research is the Pearson Correlation validity test and the reliability test using Cronbach Alpha. To test the hypothesis using the coefficient of determination test which has been adjusted to the t test and F test. The results of this research data indicate that the socialization of SAK EMKM has a positive and significant effect on the application of SAK EMKM. And banking credit needs have a positive and significant effect on the implementation of SAK EMKM","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"60 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140506334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTASI PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM PEMERATAAN PEMBANGUNAN DESA (Studi Kasus Desa Setia Jaya Kecamatan Jirak Jaya Kabupaten Musi Banyuasin) 村庄发展均等化中的村庄资金分配（ADD）管理实施情况（Musi Banyuasin 地区 Jirak Jaya 分区 Setia Jaya 村案例研究）
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.333
Masri Ermawijaya, Endang Endang
{"title":"IMPLEMENTASI PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM PEMERATAAN PEMBANGUNAN DESA (Studi Kasus Desa Setia Jaya Kecamatan Jirak Jaya Kabupaten Musi Banyuasin)","authors":"Masri Ermawijaya, Endang Endang","doi":"10.51877/jiar.v7i1.333","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.333","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui implementasi pengelolaan Alokasi Dana Desa (ADD) yang dilaksanakan di Desa Setia Jaya Kecamatan Jirak Jaya Kabupaten Musi Banyuasin, yaitu dalam pelaksanaan anggaran alokasi dana desa dan dampaknya pada pemerataan pembangunan desa. Metode penelitian yang digunakan adalah metode kualitatif. Teknik pengumpulan data yang digunakan adalah dokumentasi, wawancara, studi kepustakaan. Sumber data yang digunakan data primer yaitu diperoleh melalui wawancara dengan perangkat desa dan masyarakat desa Setia Jaya. Data sekunder diperoleh dari dokumen laporan realisasi pelaksanaan APBDesa per sumberdana Desa Setia Jaya Kecamatan Jirak Jaya Kabupaten Musi Banyuasin tahun anggaran 2020, 2021 dan 2021. Berdasarkan hasil penelitian, dapat disimpulkan bahwa implementasi pengelolaan alokasi dana desa dalam 3 (tiga) tahun anggaran sudah dilaksanakan secara efektif dan efisien yaitu tingkat ketercapaian rata-rata 91,01%, namun dalam pelaksanaanya masih belum merata yaitu perlunya melibatkan masyarakat terutama pemuda sehingga semua kebutuhan dapat di akomodir dan mewakili kebutuhan desa secara umum. Upaya yang disarankan kepada pemerintah Desa Setia Jaya Kecamatan Jirak Jaya Kabupaten Musi Banyuasin untuk dapat meningkatkan Alokasi Dana Desa yang yang berpihak pada kesejahteraan masyarakat dan peningkatan derajat Desa Setia Jaya Kecamatan Jirak Jaya Kabupaten Musi Banyuasin baik secara lokal/nasional maupun internasional.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"39 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR 阿拉姆-塞加尔站固定资产折旧的财政修正对企业所得税的影响分析
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.338
Farida Aryani, Candra Romanda
{"title":"ANALISIS DAMPAK KOREKSI FISKAL PENYUSUTAN ASET TETAP TERHADAP PAJAK PENGHASILAN BADAN PADA PT. ALAM SEGAR","authors":"Farida Aryani, Candra Romanda","doi":"10.51877/jiar.v7i1.338","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.338","url":null,"abstract":"This descriptive research is aimed to analyze the fiscal corrections impact for fixed asset depreciation on corporate income tax at PT.Alam Segar. The analysis technique is conducted by comparing calculation of fixed assets depreciation according to commercial accounting with fiscal accounting, also calculation of PT.Alam Segar Corporate Income Tax 2022. The secondary data analyzed is depreciation of fixed assets and income and operational costs. The research results show although the depreciation method used is the same, the results of the fixed asset depreciation calculations are different. Fixed assets depreciation according to commercial accounting is Rp.308,750,000 and fiscal accounting is Rp.265,425,000. There is a difference in depreciation charges of Rp.43,325,000. This difference causes need for a positive fiscal correction. This correction has an impact on the amount of profit as a basis for calculating tax from Rp.1,669,000,000 to Rp.1,712,325,000. There is a difference in the increase in the amount of PPh payable due to fiscal corrections amounting to Rp.9,531,500. PT.Alam Segar is expected to calculate Income Tax correctly and accurately. KPP is expected to conduct intensive socialization, therefore all taxpayers understand changes in applicable tax regulations.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH COVID-19 TERHADAP KINERJA UMKM DIMODERASI INOVASI PADA UMKM DI BANDAR LAMPUNG 在班达灯翁地区，Covid-19 对大学管理绩效的影响受大学管理创新的调节
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.331
Erna Listyaningsih, Eka Sariningsih, Apip Alansori
{"title":"PENGARUH COVID-19 TERHADAP KINERJA UMKM DIMODERASI INOVASI PADA UMKM DI BANDAR LAMPUNG","authors":"Erna Listyaningsih, Eka Sariningsih, Apip Alansori","doi":"10.51877/jiar.v7i1.331","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.331","url":null,"abstract":"The purpose of this study was to examine the effect of COVID-19 on MSME performance moderated by innovation. This study used the research subjects of banana chip SMEs in the Bandar Lampung banana chip center, which amounted to about 40 SMEs. Using an associative and quantitative approach, while the data was collected using a survey method, namely a questionnaire and analyzed using the Structural Equation Model (SEM) - Partial Least Square (PLS) method with Smart PLS. The results of this study found that there was a significant effect of the COVID-19 pandemic on the performance of MSMEs, but the existence of innovation did not strengthen the influence of the COVID-19 pandemic on the performance of MSMEs. This indicates that many factors affect the performance of SMEs. The increased performance of MSMEs will make a better contribution to the progress of MSMEs to be able to survive in any conditions.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140506517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENILAIAN TINGKAT KESEHATAN KOPERASI TRI BAKTI SENTOSA BERDASARKAN ASPEK TATA KELOLA MENURUT PERATURAN PETUNJUK TEKNIS DEPUTI BIDANG PERKOPERASIAN NOMOR 15 TAHUN 2021 根据 2021 年第 15 号合作社副主席技术指导条例，从治理方面评估 Tri Bakti sentosa 合作社的健康水平
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2024-01-16 DOI: 10.51877/jiar.v7i1.336
Deswati Supra, Jumania Septariani
{"title":"PENILAIAN TINGKAT KESEHATAN KOPERASI TRI BAKTI SENTOSA BERDASARKAN ASPEK TATA KELOLA MENURUT PERATURAN PETUNJUK TEKNIS DEPUTI BIDANG PERKOPERASIAN NOMOR 15 TAHUN 2021","authors":"Deswati Supra, Jumania Septariani","doi":"10.51877/jiar.v7i1.336","DOIUrl":"https://doi.org/10.51877/jiar.v7i1.336","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Tri Bakti Sentosa Tahun 2021-2022 berpedoman pada Peraturan Petunjuk Teknis Deputi Bidang Perkoperasian Nomor 15 Tahun 2021 bedasarkan aspek tata kelola. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis data kuantitatif dan kualitatif. Hasil penelitian menyatakan bahwa tingkat kesehatan Koperasi Tri Bakti Sentosa berdasarkan aspek tata kelola pada Tahun 2022 mendapat skor penilaian 94,11 yang berada pada rentang 76 < X ≤ 100 dengan kategori sehat.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"17 1-3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140506301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PROFITABILITAS DAN BIAYA OPRASIONAL TERHADAP PPh BADAN PADA PERUSAHAAN RETAIL DI BEI 盈利能力和营业额对北零售公司PPh的影响
Jurnal Ilmiah Akuntansi Rahmaniyah Pub Date : 2023-07-09 DOI: 10.51877/jiar.v6i2.285
Dimas Pratama Putra, Padriyansyah Padriyansyah
{"title":"PENGARUH PROFITABILITAS DAN BIAYA OPRASIONAL TERHADAP PPh BADAN PADA PERUSAHAAN RETAIL DI BEI","authors":"Dimas Pratama Putra, Padriyansyah Padriyansyah","doi":"10.51877/jiar.v6i2.285","DOIUrl":"https://doi.org/10.51877/jiar.v6i2.285","url":null,"abstract":"Penelitianwiniwbertujuan untuk mengetahui bagaimana profitabilitas dan biaya operasional dapat mempengaruhi PPh Badan pada perusahaan retail yang terdaftar di BEI. Metode kajian ini adalah kuantitatif deskriptif. Data diakumulasikan dengan menggunakan dokumentasi. Populasi dalam penelitian ini sebanyak 35 sedangkan Sampel dalam penelitian ini dipilih dengan menggunakan “purposive sampling” dengan kriteria yang ditetapkan oleh peneliti sebesar 20 perusahaan yang dipilih untuk dijadikan sampel selama 2 Tahun pada Perusahaan retail. Hasil penelitian Hipotesa pertama (H1) diterima, artinya dapat ditarik kesimpulan Profitabilitas, Biaya Operasional mempengaruhi variabel PPh Badan, Hipotesa kedua (H2) diterima, artinya Profitabilitas mempengaruhi variabel PPh Badan, dan Hipotesa ketiga (H3) diterima, sehingga Biaya Operasional mempengaruhi variabel PPh Badan pada Perusahaan Retail Yang Terdaftar Di BEI.","PeriodicalId":106501,"journal":{"name":"Jurnal Ilmiah Akuntansi Rahmaniyah","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129232921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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