E-Journal Universitas Hindu Indonesia
Not a member yet
3153 research outputs found
Sort by
Pengaruh Pertimbangan Pasar Kerja, Penghargaan Finansial Dan Pengakuan Profesional Terhadap Minat Mahasiswa Jurusan Akuntansi Untuk Berkarir Sebagai Konsultan Pajak: (Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Hindu Indonesia)
No full textThe interest of students majoring in accounting in pursuing a career as a tax consultant must be considered in order to provide professional tax consultant workers who have an important role in helping taxpayers to accompany and assist the public in carrying out their tax obligations. This research to investigate the impact of job market factors, financial incentives, and professional acknowledgment on the inclination of accounting students to opt for a career as tax consultants. The research targeted all accounting students at the Indonesian Hindu University, with a sample comprising 8th-semester students who had completed the comprehensive taxation course, totaling 176 individuals. Purposive sampling was employed as the sampling method. The data underwent validity, reliability, multicollinearity, and heteroscedasticity tests, followed by multiple linear regression analysis, hypothesis testing, and determination coefficient assessment. The results show that the variables of job market considerations, financial rewards, and professional recognition have a positive and significant effect on the interest of students majoring in accounting in a career as a tax consultant for students of the Indonesian Hindu University accounting study program
Pengaruh Kualitas Pelayanan, Sosialisasi Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Karangasem
No full textMotor veìhiìcleì tax iìs a reìgiìonal tax wiìth a veìry poteìntiìal sourceì of reìgiìonal iìncomeì, thiìs can beì seìeìn from theì iìncreìaseì iìn theì numbeìr of veìhiìcleìs, whiìch from yeìar to yeìar iìncreìaseìs veìry siìgniìfiìcantly. Iìf eìveìry ciìtiìzeìn or taxpayeìr compliìeìs iìn payiìng motor veìhiìcleì tax, theìn theì poteìntiìal reìgiìonal iìncomeì oriìgiìnatiìng from motor veìhiìcleì tax wiìll beì proportiìonal to theì iìncreìaseì iìn theì numbeìr of motor veìhiìcleìs eìveìry yeìar. Howeìveìr, theì facts on theì ground areì iìnveìrseìly proportiìonal, an iìncreìaseì iìn theì numbeìr of motoriìzeìd veìhiìcleìs doeìs not guaranteìeì an iìncreìaseì iìn motor veìhiìcleì tax reìveìnueì. Thiìs artiìcleì aiìms to deìteìrmiìneì theì iìnflueìnceì of Seìrviìceì Qualiìty, Sociìaliìzatiìon, and theì Samsat Driìveì THRU Systeìm on motor veìhiìcleì taxpayeìr compliìanceì at theì Karangaseìm Reìgeìncy Samsat offiìceì. Thiìs reìseìarch useìs quantiìtatiìveì meìthods, data colleìctiìon teìchniìqueìs usiìng queìstiìonnaiìreìs and theì populatiìon and sampleì iìn thiìs reìseìarch iìs 100 peìopleì. Data from thiìs reìseìarch was colleìcteìd by diìstriìbutiìng queìstiìonnaiìreìs and theìn theì data was analyzeìd usiìng theì multiìpleì liìneìar reìgreìssiìon meìthod. Theì sampliìng teìchniìqueì useìs random sampliìng teìchniìqueì. Theì reìsults of thiìs reìseìarch show that Seìrviìceì Qualiìty and Sociìaliìzatiìon do not haveì a siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì, whiìleì theì driìveì thru Samsat systeìm has a posiìtiìveì and siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Dan Profitabilitas Pada Tax Avoidance Studi Empiris Perusahaan Manufaktur Pertambangan Yang Terdaftar Di BEI Pada Tahun 2019-2023
No full textThe population used is mining manufacturing issuers in 2019-2023. From the criteria used, a sample of 18 companies was obtained. Data collection was carried out by conducting documentation studies of company financial reports and analysis using regression equations. Based on the results of the research and discussion that have been presented, it can be concluded that the managerial ownership company size and profitability have a positive effect on tax avoidance while leverage have no effect on tax avoidance mining manufacturing companies on the IDX in 2019-202
Pengaruh E-Commerce, Sistem Informasi Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Keuangan UMKM Di Kota Denpasar
No full textThe study aims to empirically analyze the influence of e-commerce, accounting information systems and human resources (HR) on the financial performance of micro, small and medium enterprises (MSMEs) in Denpasar City. In determining the sample,the researdh used the Slovin formula with the results obtained by a total of 100 MSMEs with a sampling method, namely probability random sampling using stratified random sampling. The data analysis technique used is partial least square-based structural equation model. The results of the study show that e-commerce, variabels, accounting information systems and human resources (HR) have a significant positive influence on business financial performance
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Dedik Lukisan
No full textThis research investigates how Dedik Lukisan, a micro-scale enterprise, prepares its financial reports and evaluates their alignment with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM). Utilizing a combination of observations, interviews, and document analysis, the study explores the company’s accounting and reporting practices. The results indicate that Dedik Lukisan’s financial reporting remains basic and has yet to fully implement the guidelines set by SAK-EMKM, as the records only include cash inflows and outflows without a complete structure such as a statement of financial position or income statement. The main factors influencing this are the limited knowledge of the owner and the absence of a computerized accounting system. This study concludes that the implementation of SAK-EMKM is crucial to improve the quality of financial statements for micro businesses, which in turn can support better business management, decision-making, and access to external funding sources
Pengaruh Kualitas Pelayanan dan Brand Image terhadap Minat Beli Ulang dengan Kepuasan Pelanggan sebagai Variabel Mediasi Pada Restoran The Little Korean Kitchen di Munggu, Badung
Get PDFThe aim of this research is to determine the influence of customer satisfaction in mediating the relationship between the influence of service quality and brand image on repurchase intention. This research was conducted by The Little Korean Kitchen Restaurant with a sample size of 96 people using the purposive sampling method. The results of the respondents\u27 answers were continued with validity and reliability tests, then continued with hypothesis testing using path analysis and Sobel test. The results of the analysis show that 1) service quality has a positive and significant effect on repurchase interest, 2) brand image has a positive and significant effect on repurchase interest, 3) service quality has a positive and significant effect on customer satisfaction, 4) brand image has a positive and significant effect on customer satisfaction, 5) customer satisfaction has a positive and significant effect on repurchase interest, 6) customer satisfaction plays a positive and significant role in mediating service quality on repurchase interest, 7) customer satisfaction plays a positive and significant role in mediating brand image on repurchase interest
Pengaruh Korean Wave, Lifestyle dan Content Marketing Terhadap Keputusan Pembelian Pada Bigit_Store Di Provinsi Bali
Get PDFThe spread of Korean culture. like K-Pop, K-Cosmetic, K-Fashion, and K-Drama have become easier nowadays especially K-Pop. K-pop fans are notoriously loyal to their idols. They do not hesitate to buy their idol\u27s products as a form of support and love. This makes many parties take advantage of the current K-pop trend as a business opportunity. Many online shops sell K-pop products that are directly imported from their home countries and with the presence of these online shops make it easier for fans to buy their idol products. The aim of this study is to investigate the impact of the Korean wave on purchasing decisions at Bigit_Store in Bali Province, to determine the influence of lifestyle on purchasing decisions in Bigit_Store in Bali Province, to determine the influence of content marketing on purchasing decisions in Bigit_Store in Bali Province, The objective of this study is twofold: first, to examine the influence of the Korean wave on purchasing decisions at Bigit_Store in Bali Province; second, to analyze the combined effects of the Korean wave, lifestyle, and content marketing on purchasing decisions at Bigit_Store in Bali Province.This study used a quantitative approach with a survey method using multiple linear regression tests
Pengaruh Personal Selling dan Sales Promotion terhadap Keputusan Pembelian Konsumen pada Alfamart Mawar di Tabanan
Get PDFThe purpose of this study is to determine the partial and simultaneous influence between personal selling and sales promotion on consumer purchasing decisions at Alfamart Mawar in Tabanan. The sample in this study was 65 people sampled using the method of determining samples using the accidental sampling method. Data collection methods are carried out by observation, interviews, and questionnaires. The data analysis technique used in this study uses multiple linear regression analysis, determination coefficient test, t test and F test. The results found in this study are 1) Personal selling has a positive and partially significant effect on purchasing decisions. 2) Sales promotion has a positive and partially significant effect on purchasing decisions. 3) Personal selling and sales promotion have a positive and significant effect simultaneously on purchasing decisions. Suggestions that can be given by researchers are employees at Alfamart Mawar in Tabanan given training, training or work patterns that are effective in attracting consumer attention so as to encourage consumers to shop at Alfamart Mawar in Tabanan and further examine other variations apart from personal selling and sales promotion variables that can influence and improve purchasing decisions
Pengaruh Budaya Organisasi, Teamwork, dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan pada Cemara Ceramics di Tabanan
Get PDFEmployee performance is the result of employee achievements in a process of carrying out their work in accordance with the responsibilities given to them within a certain period of time. The purpose of this research is to determine the influence of organizational culture, teamwork, and the physical work environment on employee performance. This research was conducted at Cemara Ceramics in Tabanan with a population of 38 employees with sampling using a saturated sampling technique. The data collection method for this research was carried out by observation, interviews, literature study and questionnaires. The data analysis technique used is multiple linear regression analysis. The results of this research show that organizational culture, teamwork, and the physical work environment have a positive and significant partial and simultaneous effect on employee performance at Cemara Ceramics in Tabanan. The advice that can be given in this research is to maintain and improve employee performance which is supported by organizational culture, teamwork and physical work environment factors
Pengaruh Kualitas Pelayanan terhadap Loyalitas Pelanggan dengan Kepuasan Pelanggan sebagai Variabel Mediasi pada Jambe Asri ATV Batubulan Gianyar
Get PDFThis study aims to determine the effect of service quality on customer loyalty with customer satisfaction as a mediating variable at Jambe Asri ATV Batubulan Gianyar. The population in this study were all customers who bought services at Jambe Asri ATV, namely 3,791. The sample in the study was 97 people. The data analysis technique used in this study is the validity test, reliability test, validity test and sobel test. From the research results it can be seen that: (1) Service quality has a positive and significant effect on customer loyalty (2) Service quality has a positive and significant effect on customer satisfaction (3) Customer satisfaction has a positive and significant effect on customer loyalty. (4) Satisfaction mediates the effect of service quality on customer loyalty. The advice that researchers can give is that Jambe Asri ATV Batubulan Gianyar should improve the quality of its services by improving the online booking system. This can minimize long queues of customers and speed up administrative processes for customer