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Apriska Cahya Luvita; Ayu Puspita Sari; Elok Heniwati

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

Maktisen Ena; Jeni Marianti Loban; Narita Yuri Adrianingsih; Lois Letidena

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This research aims to determine the estimated probability of failure for the number of FMIPA Untrib Kalabahi student graduates from 2018 to 2023 for each study program. This research uses secondary data obtained directly from the Untrib Student Affairs Academic Administration Bureau for the last six years from 2018 to 2023. The Binomial Distribution is a distribution of discrete random variables with two possibilities, namely success and failure. This research shows that the three study programs at FMIPA Untrib Kalabahi have different opportunity or probability values. For the mathematics study program, it can be seen that the largest predicted failure will be in 2022, namely 0.225585937500 and the smallest predicted failure will be in 2019, namely 0.000000000015. For the chemistry study program, the biggest failure estimate is in 2023, namely 0.37500 and the largest failure estimate is in 2021, namely 0.00006. For the informatics engineering study program, the largest failure estimate is in 2018, namely 0.0000000298023223876953 and the smallest failure estimate is in 2023, namely 0.000000000000000087.

Umar Yeni Suyanto; Rita Nataliawati; Laelatul Zahro

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2025 Universitas Muhammadiyah Manado

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.

Kareem Jaber Dhahi

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aimed at the effectiveness of talent management in entrepreneurial performance at the University of Baghdad, where the study was conducted on the creativity of leaders in a number of colleges of the University of Baghdad in various (deans, heads of departments and assistant deans) where the questionnaire was used as a main tool in collecting successful data about the art of study, where ((204 questionnaires were distributed and (4 questionnaires were not returned, and (7) questionnaires were not valid for analysis, so the total number of cosmetic questionnaires for analysis is ((193 and the analysis and testing of hypotheses were conducted using the program (SPSSV.20), (PLS SMART), but the beginning that begins with the message was the descriptive analytical composition, and a group of colleges were selected at the University of Baghdad represented by linking (College of Law, College of Administration and Economics, College of Education Ibn Rushd, College of Engineering, College of Medicine, College of Arts, College of Sciences, College of Sciences Agricultural Specialties, College of Dentistry, College of Education and Nursing Sciences, College of Fine Arts, College of Education for Girls, College of Languages, College of Political Science, College of Medicine Al-Kindi, College of Medicine Al-Kindi, College of Media, College of Science for Girls).