ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE INFLUENCE OF THE LEVEL KNOWLEDGE TAXPAYERS ON COMPLIANCE WITH PAYING LAND AND BUILDING TAX IN TAMBAKMEKAR VILLAGE KEC. JALANCAGAK KAB. SUBANG
Get PDFTaxpayer compliance is one thing that is important and needs to be considered in the government's efforts to maximise state revenue from the tax sector. This study aims to determine the effect of the level of taxpayer knowledge on compliance with paying land and building tax in Tambakmekar Village, Jalancagak District, Subang Regency.
State taxes will increase if the level of community compliance as a high taxpayer tax. Tax compliance is still fluctuating when viewed from the timeliness of payment. The purpose of this study was to examine the analysis of the effect of taxation knowledge in building compliance to pay taxes. This type of quantitative research with a sample of 34 taxpayers. The sampling technique used Accidental Sampling Data collection techniques using questionnaires and data analysis techniques with descriptive analysis and Simple Regression analysis. Descriptive analysis shows taxpayer compliance, quite good. The results showed that there was a significant effect of the influence of tax knowledge on compliance of land and building taxpayers in Tambakmekar Village, Jalancagak District, Subang Regency
THE VILLAGE-OWNED ENTERPRISE “KITA” STRATEGY TO ACCELERATE THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PRINCIPLES
Get PDFBUMDes is one of the government's goals in restoring the Indonesian economy, as stated in the Village SDGs. However, the findings show that there are still many BUMDes that cannot answer the government's expectations and instead commit fraud in the management of BUMDes funds. This study aims to see from the point of view of the implementation of principles in the financial management of BUMDes, what is the strategy of BUMDes in realizing harmony with the Village SDGs, especially in the goal of recovering the Indonesian economy? The main object of this research is BUMDes "KITA" Central Wologai, Detusoko District, Ende Regency, East Nusa Tenggara. The research method is descriptive qualitative using primary data obtained through semi-structured interviews. The results show that the BUMDes "KITA" Wologai Tengah has attempted to implement the principles of BUMDes financial management at every stage to "satisfy" the needs of stakeholders even though there are still obstacles in it. The obstacles are, among others, the adjustment period that is currently being carried out by BUMDes managers to be more adaptive to the applicable rules regarding BUMDes financial management. Another problem is related to human resources who have a minimum educational background and do not understand generally accepted accounting principles and the sophistication of information technology as a supporter of BUMDes financial management. The theoretical implications, related to the current laws and regulations, are still limited to the principles of village financial management, so a reference is needed to assess the financial management performance of BUMDes. Practically, this research provides the results of applying the principles of financial management to newly established BUMDes, so that many things can be input for BUMDes "KITA” as well as providing suggestions for further research that can be re-examined after this BUMDes in the developing stage
IMPLEMENTATION OF THE CONCEPT OF BRAND EQUITY AND CONSUMER SATISFACTION IN THE BERYL'S CHOCOLATE MALAYSIA BRAND (Case Study on Students Participating in KKL Management and Accounting Study Program Of STIE Sutaatmadja Subang 2019)
Get PDFThis research aims to describe about the implementations concepts of brand equity and consumers satisfaction on Beryl’s chocolate which is the famous chocolate brand in Malaysia. Beryl’s is brand with best rating in Malaysia (noumantour.com).
The methods of data collections on this research are observation, literature study and questionnaire. Populations on this research are STIE Sutaatmadja Subang students who are the participants of KKL 2019 entirety, both of accountancy and management majors there are 139 college students. The writers utilize slovin method (? = 5%) in order to determine number of samples there are 104.
Based on this research, the implementation of brand equity concepts on Beryl’s Chocolate is quite good. While the questionnaire on consumer satisfaction is quite high, averagely in the amount of 91,25% respondent clarify that satisfied by Beryl’s chocolate
DESCRIPTION STUDY OF QUALITY MANAGEMENT IMPLEMENTATION OF ISO 9001:2015 HANDLING OF FLIGHT DELAYS AT AIRASIA
Get PDFThe implementation of ISO 9001: 2015 quality management is a real effort made by PT Indonesia AirAsia to provide the best service to passengers, in practice AirAsia runs this system in accordance with the regulation of the Minister of air transportation number 89 of 2015 which is about handling flight delays, in addition to passengers who experiencing delays must also be compensated by AirAsia. This study aims to determine the implementation of ISO 9001: 2015 quality management at AirAsia.
In this research the method used is descriptive, the type of data in this study is secondary data, and data collection techniques are done by observation, literature study, journals related to ISO quality management, articles related to the implementation of ISO 9001: 2015 quality management.
The results of this study reveal that AirAsia has implemented an ISO 9001: 2015 management system in handling late services. The objectives and benefits of implementing ISO 9001: 2015 quality management are: 1) to increase AirAsia passenger confidence in AirAsia quality 2) provide AirAsia quality assurance 3) increase company productivity 4) increase employee motivation 5) establish mutually beneficial relationships with suppliers 6) achieve savings optimum costs 7) identify risks and opportunities in improving service quality
THE EFFECT OF FINANCIAL PERFORMANCE ON COMPANY VALUE OF PT YAKULT SEREMBAN SDN., BHD WITH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS A MODERATING VARIABLE
Get PDFThe purpose of this study is to examine the effect of financial performance (ROA) toward the corporate value and to examine the effect of cost allocation of corporate social responsibility (CSR) in moderating the relationships of financial performance toward the corporate value of Yakult Seremban SDN., BHD. In the analysis of the data, multiple regretion analysis is used to determine the effect of variables involved in this study. The results of the study show that partially financial performance (ROA) does not significantly affect the corporated value. Furthermore, corporate social responcibility does not to partially moderate the effect of the financial performance relationships toward corporate value.
This research uses descriptive verification research with quantitative approach. The data used secondary data sourced from the annual report yakutl honsha., CO.BHD. population of yakult honsha financial report research, with sample 2014-2018 financial statements. the variables in this study are independent, independent and moderating variables
THE EFFECT OF PRODUCT AND SERVICE QUALITY TO CUSTOMER SATISFICATION IN PERUMDA TIRTA RANGGA SUBANG
Get PDFThis study aims to analyze product quality, service quality on customer satisfaction at Tirta Rangga Subang drinking water company. The research method used by our group is a quantitative method. Research analysis was conducted using SPSS (Statistical Product and Service Solutions) computer program used for statistical analysis version of IBM SPSS Statistic 22 to process the data. The data in this study were obtained by distributing questionnaires via gform to 60 respondents. In this study there are several tests, including this normality test using a normality probability plot graph technique, validity test using bivariate correlation technique, reliability test using Cronbach's Alpha technique, coefficient of determination test using Adjusted R squared technique, multiple linear regression test, partial test (Test T), and F test. The results showed that: Service quality, product quality had a positive effect on customer satisfaction for PDAM Tirta Rangga drinking water, Subang district. The better the service, the quality of the products provided by the company, the greater the customer satisfactio
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT MULTIPOLAR TECHNOLGY TBK
Get PDFPenelitian ini bertujuan untuk menganalisis kinerja keuangan pada pt multipolar technology tbk dengan menggunakan beberapa rasio keuangan, terdiri dari : Rasio Likuiditas (Rasio Lancar (Current Ratio), Rasio Cepat (Quick Ratio), Rasio kas (Cash Ratio) ) , Rasio Solvabilitas (Total Debt to Total Assets Ratio, Total Debt to Equity Ratio, Long Term Debt to Equity Ratio), Rasio Aktivitas (Rasio Perputaran Persediaan (Inventory Turn Over ), Rasio Perputaran Piutang (Receivable Turn Over), Rasio Perputaran Total Aktiva (Total Asset Turn Over), Fixed Asset Turn Over, Receivable Turn Over, Working Capital Turn Over), Rasio Profitabilitas ( Hasil pengembalian Investasi (Return on Investment), Hasil pengembalian Ekuitas (Return on Equity Ratio), Margin Laba Bersih (Net Profit Margin)). Teori yang digunakan dalam penelitian adalah Teori Sinyal (Signalling Theory) dan Teori Keagenan (Agency Theor
ANALISIS PENERAPAN SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. PLN (PERSERO)
Get PDFSetiap perusahaan sistem informasi akuntansi memegang peranan penting dalam semua bidang. Sistem informasi akuntansi menyediakan informasi-informasi penting berkaitan dengan kebijakan yang diambil, arah dan tujuan serta pengendalian intern suatu perusahaan. Setiap perusahaan membutuhkan sistem penggajian yang rapi dan teratur agar lebih mudah bagi pimpinan dalam menetapkan gaji karyawan.
Penelitian ini bertujuan untuk mengetahui Penerapan Sistem Akuntansi Penggajian dan Pengupahan pada PT.PLN (Persero), penelitian ini diharapkan mampu memberikan kontribusi pada setiap instansi agar dapat menerapkan sistem akuntansi utuk penggajian dan pengupahan dengan baik. Objek penelitian ini diambil dari beberapa jurnal yang memiliki informasi dan pengetahuan tentang sistem akuntansi penggajian dan pengupahan. Dari hasil penelitian ini menunjukan variabel . Sistem Akuntansi Penggajian dan Pengupahan
THE EFFECT OF ISLAMIC FINANCIAL LITERACY, RELIGIOSITY, SERVICE QUALITY AND PROMOTION TO INTEREST OF SAVING CUSTOMERS IN ISLAMIC BANKS
Get PDFThis study aims to determine the effect of Islamic financial literacy, religiosity, service quality, and promotion on customer interest in saving at Islamic banks.
The subjects in this study were customers of Bank Syariah Indonesia (BSI) KCP Subang. The sample used in this study was 115 respondents. The sampling technique is done by probability sampling. Data collection techniques in the form of questionnaires and documentation. The method used is quantitative. The data analysis technique used in this research is logistic regression.
The results of this study indicate that the Islamic financial literacy variable has a positive and significant effect on customers' saving interest, religiosity has a positive and significant effect on customers' saving interest, service quality has a negative and significant effect on customers' saving interest, while promotion has no significant effect on customers' saving interes
