ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF TAXATION KNOWLEDGE ON THE COMPLIANCE OF PERSONAL TAXPAYERS (Case Study of Employee Taxpayers in Subang Regency)
Get PDFTax is a very important factor in the development of a country. Where taxes are the main source for the state in terms of state revenue, especially in the State Budget. The purpose of taxation itself certainly does not always run smoothly. One of the bases for tax revenue on target is Taxpayer Compliance. Taxpayer compliance can be influenced by several factors, one of the internal factors is tax knowledge. Tax knowledge is a taxpayer's basic understanding of the law, laws, and also the correct tax procedures. Taxpayers will make tax payments if they already know and understand their obligations as a taxpayer.
The population in this study are employees who qualify as individual taxpayers registered at KPP Pratama Subang. The sampling technique in this study was to use purposive sampling method totalling 48 employee individual taxpayers, the data was collected by distributing questionnaires.
The results showed the coefficient of determination R2 of 0.558 which means that the dependent variable can be explained by the independent variable by 55.8% and the remaining 44.2%. The results of this study conclude that tax knowledge affects individual taxpayer compliance
The Effect Of Governance Aspects On Increasing Of Cooperative Profit In Subang Regency
Get PDFSisa Hasil Usaha (SHU) merupakan pendapatan koperasi yang diperoleh dari kegiatan atau usahanya selama satu periode akutansi setelah dikurangi dengan biaya-biaya. Besarnya sisa hasil usaha yang diperoleh koperasi disetiap tahunnya juga merupakan indikator keberhasilan pengelolaan koperasi. Penelitian ini bertujuan untuk mengetahui pengaruh aspek tata kelola terhadap peningkatan sisa hasil usaha.
Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebar kuesioner. Jumlah sampel dalam penelitian ini berjumlah 32 responden yang merupakan pengurus koperasi. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis regresi linear sederhana, dan uji t.
Hasil penelitian ini menunjukan bahwa aspek tata kelola berpengaruh terhadap peningkatan sisa hasil usaha. Dengan koefisien determinasi sebesar 24,7%
IMPLEMENTATION OF PRICE REASONABILITY AND CONSUMER PURCHASE INTEREST AT BERYL'S CHOCOLATE KINGDOM MALAYSIA STORE (Case Study on STIE Sutaatmadja Students’ Participating in KKL 2019)
Get PDFThis study aims to determine the implementation of fairness of the price and buying interest. This type of research used quantitative descriptive, this research was conducted on august 20-22,2019 with the subject of this study were the KKL students STIE Sutaatmadja Subang who visited Malaysia as cunsumers in Beryl's Chocolate Kingdom Store in Malaysia. Thi study used primary & secondary data, the instruments in this study are questionnaries. Data collection techniques used are questionnaires distributed to 103 respondents, observation and literature study. While the data analysis through sample data slot777 using sample random sampling techniques. The result of observatonal studies show that the fairness of the prices applied in the Beryl’s Chocolate Kingdom store in Malaysia is based on indicators of the price awareness which include affordability, price sustability of prices with brandsm and price saticfaction. Both in terms of the taste of the price and the quality of the products presented, while the result of costumer perceptions about the offer price offered by the Beryl’s Chocolate Kingdom Store in Malaysia something with consumer purchasing power even though there are some who say it is not in accordance with purchasing power of consumers
PENGARUH SISTEM INFORMASI AKUNTANSI, KUALITAS SISTEM INFORMASI AKUNTANSI, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN
No full textTujuan penelitian ini adalah untuk memganalisis Pengaruh Sistem Informasi.Akuntansi, Kualitas Sistem Akuntansi, dan Pengendalian Internal terhadap Kinerja Karyawan. Berbeda dengan penelitian-penelitian sebelumnya di penelitian ini peneliti menambahkan satu variabel yaitu kualitas sistem informasi.
Teori yang digunakan dalam penelitian ini adalah Technology-to-Performance Chain (TPC) dan Teori agensi. Teori TPC menjelaskan pemanfaatan teknologi informasi yang digunakan untuk kinerja karyawan sedang teori agensi menjelaskan tentang menyatakan bahwa hubungan keagenan adalah sebuah kontrak antara manajer (agent) dengan investor (principal). Terjadinya konflik kepentingan antara pemilik dan agent kemingkinan agen bertindak tidak sesuai dengan kepentingan principal, sehingga memicu biaya keagenan (Agency Cost).
Dengan Hipotesis: (1) Sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan. (2) Pengendalian internal berpengaruh positif terhadapkinerja karyawan. (3) Kualitas sistem informasi akuntansi berpngaruh positif terhadap kinerja karyawa
The Effect of Internal Control and Auditor Competence on Fraud Prevention: A Study on Oil Palm Plantation Auditors
Get PDFThis study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. The method used in this study is a quantitative method using non-probability sampling with a purposive sampling technique through a rapid internet-based survey by distributing questionnaires (google form) through online media such as WhatsApp groups and social media (Instagram, Facebook, and twitter). The inferential statistics used are moderated regression analysis (MRA). This study uses internal control as an independent variable and auditor competence as a moderating variable. Internal control has an effect on fraud prevention. The implementation of internal control in the oil palm plantation industry is the key to fraud prevention which can serve as a guideline or Standard Operational Procedure (SOP) for stakeholders. Auditor competence is able to moderate the implementation of internal control towards fraud prevention. The auditor's understanding of the oil palm plantation business process as a whole can prevent fraud. The study focused on palm oil companies listed on the Indonesia Stock Exchange with auditor respondents having at least 5 years’ experience as an auditor for palm oil. This research contributes to providing information about fraud prevention in the oil palm plantation industry, so that it can be considered by management in developing a more effective fraud prevention detection model
CREDIT RISK MANAGEMENT AND CREDIT RISK ANALYSIS (CASE STUDY OF BUMN’S BANK 2018-2019)
Get PDFThis study aims to describe the credit risk management and credit risk of goverment banking of Indonesia listed IDX in 2018-2019.
The study was conducted descriptively, and secondary data was collected based on a review of documents sourced from annual reports and financial report of state-owned banking.
Analyzed data show credit risk management of BUMN bank seem good based on capital adequancy ratio (CAR) value above Indonesia central bank rule that average of 74%. But there is a waening signal of credit risk in BUMN banking because the data find a high number of average credit risk. Furthermore, the study find a positive trend between CRM and Credit Risk in state-owned banking. A high level of CAR needed by bank for minimilizing its credit ris
PENGGUNAAN E-WALLET DI KALANGAN MASYARAKAT
Get PDFPengguna internet berkembang pesat dari waktu ke waktu di seluruh dunia, termasuk Indonesia. Akibatnya, kebutuhan konsumen dalam melakukan pembayaran telah berubah ke arah pembayaran non tunai yaitu e-wallet yang menjadi potensi besar di pasar e-commerce. Preferensi untuk transaksi e-wallet meningkat dibandingkan dengan menggunakan uang tunai. Sebagian besar penggunanya adalah kaum milenial, termasuk mahasiswa. Penelitian ini mengkaji pengetahuan terkait penggunaan e-wallet dan alasan di balik penggunaannya.
Penelitian ini menunjukkan bahwa e-wallet tidak hanya dipahami sebagai tempat menyimpan uang secara elektronik, tetapi juga sebagai pembayaran digital. Di Indonesia ada berbagai produk e-wallet. Antara lain OVO, Gopay, dan DANA yang paling populer. Ada tiga aspek yang terkait dengan pengetahuan siswa tentang e-wallet: sumber informasi, fitur, dan penggunaannya. Iklan dari media sosial, televisi, dan aplikasi transportasi menjadi sumber utama informasi tentang e-wallet. E-wallet menawarkan berbagai fitur, seperti isi ulang, pembayaran tagihan dan pulsa, serta transfer dan penarikan dari e-wallet ke mitra bank. E-wallet digunakan untuk berbagai keperluan, seperti untuk membayar transportasi online, untuk membeli makanan/minuman, untuk membayar tagihan, dll. Ada tiga alasan dasar mengapa siswa menggunakan e-wallet sebagai metode pembayaran, yaitu karena promo yang ditawarkan, kemudahan dalam bertransaksi, dan kemudahan dalam pengoperasiannya. Untuk menarik orang menggunakan e-wallet, penyedia layanan harus bekerja sama dengan berbagai merchant yang promonya semakin menarik pengguna untuk menggunakan e-wallet untuk pembayaran. Dalam menggunakan e-wallet, mahasiswa tidak hanya merasa nyaman, tetapi juga kemudahan dalam pembayaran karena dapat dilakukan dimana saja selama pengguna terhubung dengan internet
PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA, MOTIVASI KERJA, DAN KOMPENSASI FINANSIAL TERHADAP KINERJA KARYAWAN ( Studi Kasus PT. Perkakas Rekadaya Nusantara (PRN) Subang )
Get PDFTujuan penelitian ini adalah untuk menganalisis pengaruh Budaya Organisasi, Lingkungan Kerja, Motivasi Kerja, dan Kompensasi Finansial terhadap kinerja karyawan. Penelitian ini dilakukan pada karyawan di PT. Perkakas Rekadaya Nusantara (PRN) yang berlokasi di Jalancagak-Subang.
Dengan Hipotesis : 1) Budaya Organisasi berpengaruh positif terhadap kinerja karyawan, 2) Lingkungan kerja berpengaruh positif terhadap kinerja karyawan, 3) Motivasi kerja berpengaruh positif terhadap kinerja karyawan, 4) Kompensasi finansial berpengaruh positif terhadap kinerja karyawan
THE EFFECT OF PROVIDING TAX INCENTIVES AMID THE COVID 19 PANDEMIC ON THE LEVEL OF COMPLIANCE OF SME TAXPAYERS IN SUBANG DISTRICT
Get PDFThe Covid-19 pandemic, which originated in Wuhan China, is still a hot issue that continues to be discussed since the emergence of late 2019. The Covid-19 virus has entered Indonesia and the government has set a covid response situation starting from 2 March 2020. Various policies have been issued by the government to prevent the spread of the covid-19 virus on a large scale, one way is to limit the activities of local residents such as large-scale restrictions (PSBB) in certain areas, of course this affects the economy in several countries and regions including Indonesia. As a result of this pandemic, the people's economy has weakened and the government finally issued a "new normal era" policy where we must coexist with Covid-19 following the rules of the Health protocol to continue to support the recovery of the people's economy with the issuance of a policy on tax incentives for taxpayers affected by the Covid-19 pandemic. This is a good step, especially for MSME business actors so that they remain motivated by easing tax payments from tax incentives, which is expected to have an influence on tax compliance