ACCRUALS (Accounting Research Journal of Sutaatmadja)
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VILLAGE FUND: A BALANCED SCORECARD APPROACH
Get PDFIn public sector organizations the Balanced Scorecard (BSC) is not only used as a tool to assess current performance, BSC can also be used to determine performance targets in the future. The performance is certainly in the form of public service products that are directly acceptable and felt by the community. In village government as organizations that receive Dana Desa program, the implementation of the BSC must be supported by the application of the Dana Desa principle so that the Dana Desa can be used in accordance with its objectives. The purpose of this study is to assess the performance of Bojong Kulur Village in allocating Dana Desa which can then be used as an evaluation material for a better Bojong Kulur Village performance. Data collection techniques for this study were carried out by observation, documentation, interviews, as well as distributing questionnaires to the community and the Bojong Kulur Village apparatus. The results of this study are the balanced scorecard design that provides strategic initiatives as an action to improve organizational performance that can be used by Bojong Kulur Village as a performance evaluation related to the allocation of Dana Desa to be in accordance with its principles
THE INFLUENCE OF E-SERVICE QUALITY AND EMOTIONAL ATTACHMENT TO THE LOYALTY OF THE KLIK BCA USERS IN THE BANK BCA KCU SUBANG
Get PDFThis study aims to analyze the effect of E-Service Quality and Emotional Attachment to Loyalty to Klik BCA Customers. In this study, the authors used descriptive analysis method. With a sample size of 100 respondents, and sampling using a purposive sampling technique. Data obtained in the form of interval scale by using multiple linear regression analyses and tested in the form of validity test, reliability test, normality test, t-test, F test, and coefficient of determination. The result of the research is E-Service Quality consisting of easy to use dimensions, website design, Personalization, Responsiveness, and Assurance have a significant effect on Loyalty. And for Emotional Attachment variable consist of affection, Connection, and Passion dimension have a significant influence on Loyalty. Based on the results of t-test said that E-Service Quality has a positive and significant effect
on Loyalty and Emotional Attachment have a positive and insignificant effect on Loyalty
ANALYSIS OF KNOWLEDGE OF TAXATION REGULATIONS, TAX AWARENESS AND PERFORMANCE OF ACCOUNT REPRESENTATIVE (AR) ON TAX MANDATORY COMPLIANCE
Get PDFThe purpose of this research is to (1) know the effect of tax regulation on taxpayer compliance, (2) influence of tax awareness to taxpayer compliance, (3) influence of Account Representative performance moderate between knowledge of taxation regulation to taxpayer compliance, and (4) Account Representative performance between tax awareness of taxpayer compliance.
This research approach using quantitative method, while data analysis using descriptive data analysis. Population and samples in this study are individual taxpayers registered in KPP Pratama Subang, with the number of samples of 100 respondents. Sample selection technique in this research use incidental sampling technique. The data used in this study is primary data, primary data obtained from the distribution of questionnaires to individual taxpayers registered in KPP Pratama Subang. Data analyzed using stepwise regression analysis method and hypothesis test using Statistical Program from Society Science (SPSS) version 21.
Based on the results of hypothesis testing in this study are (1) Knowledge of tax regulations have a positive effect on taxpayer compliance. (2) Tax awareness has a positive effect on tax compliance. (3) Account Representative performance does not reinforce the influence of tax regulation knowledge on taxpayer compliance. (4) Account Representative performance does not reinforce the influence of tax awareness on taxpayer compliance
EFFECT OF ADMINISTRATIVE REFORM AND TAXPAYER SATISFACTION ON TAXPAYER COMPLIANCE AS RECORDED BY TAX OFFICES OF MAJALAYA BANDUNG
Get PDFThe Modernization of Tax Administration assist taxpayers in making their tax obligations. Taxpayers are expected to be satisfied with The Modernization of Tax Administration of existing so be abiding taxpayers in their tax obligations. The purpose of this research is to know the influence of tax administration modernization (X1) on taxpayer satisfaction (X2), to know the influence of tax administration modernization (X1) taxpayer compliance (Y), and taxpayer satisfaction (X2) to taxpayer Compliance ), And to know the influence of Modernization of tax administration (X1) to Compliance taxpayer (Y) through Taxpayer Satisfaction (X2).
This study uses nonprobability sampling method with the number of samples of 100 respondents from taxpayers registered on KPP Pratama Majalaya Bandung. Data obtained from this research is primary data through questionnaire in the form of interval scale with analysis method using path analysis and using lisrel statistic program and tested in the form of validity test, reliability test, t test, and model fit test.
The results of the analysis obtained the first substructure equation X2 = 0.731X1 + 0.465e1 and the second substructure equation Y = 0.307X2 + 0.843X1 + 0.860e2 Based on the results of t test says that the modernization of tax administration (X1) has a positive and significant impact on Compulsory Satisfaction tax (X2) and Modernization of tax administration (X1) have positive and insignificant effect on Taxpayer's Compliance (Y), Taxpayer's satisfaction (X2) have positive and significant influence to taxpayer Compliance (Y) and Modernization of tax administration have positive indirect effect against Taxpayer Compliance (Y) through Taxpayer Satisfaction (X2). The model fit test result is the accepted model
THE EFFECT OF PROMOTION AND HEDONIC SHOPPING MOTIVATION ON COSTUMER IMPULSE BUYING ON ZALORA ONLINE SHOPPING SITES
Get PDFThe purpose of this study is to determine the effect of Hedonic Promotion And Shopping Motives Against Impulse Buying On Zalora Online Shopping Site. Method of research used is explanatory survey method. The sample selection was done by using purposive sampling technique with the number of samples of 100 respondents. The data used is interval data. Statistical methods for data testing using the SPSS 20 for Windows program.
By using multiple linear regression analysis, the results of research show that Promotion has significant effect to Impulse Buying with t count value > t table and Hedonic Shopping Motives have significant effect to Impulse Buying with value t count > t table. Likewise with the Promotion and Hedonic Shopping Motives simultaneously significant effect on Impulse Buying with the value of F count > F table
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)
Get PDFaudit, dan konsentrasi pasar terhadap persistensi laba. Data yang digunakan adalah data perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015.
Sampel dipilih dengan menggunakan motode purposive sampling. Sampel yang sesuai kriteria diperoleh sebanyak 32 perusahaan selama periode pengamatan 2013-2015, jadi jumlah akhir data observasi yaitu 96 (32 x 3). Kemudian data dianalisis dengan menggunakan model analisis regresi data panel dengan aplikasi EViews 9.
Hasil penelitian menunjukan bahwa kepemilikan manajerial tidak berpengaruh terhadap persistensi laba, karena sedikitnya persentasi kepemilikan saham oleh manajerial. Ukuran perusahaan berpengaruh negatif terhadap persistensi laba, sedangkan leverage, fee audit dan konsentrasi pasar berpengaruh positif terhadap persistensi laba. Variabel kepemilikan manajerial, ukuran perusahaan, leverage, fee audit dan konsentrasi pasar secara bersamasama berpengaruh terhadap persistensi lab
EFFECT SELF ASSESSMENT IMPLEMENTATION, TAXATION SOCIALIZATION, TAXATION SANCTION AND SERVICE QUALITY OF TAX AUTHORITIESTO COMPLIANCE LEVEL OF TAXPAYER OF MSMES PERPETRATORS AFTER IMPLEMENTATION OF GOVERNMENT REGULATION NO. 46 YEAR 2013
Get PDFThis research aimed to know the effect ofSelf AssessmentImplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesTo Taxpayer Compliance Level.
The population in this research wase of Taxpayers of MSMEsperpetrators of trade centers. The data used were ordinal data were transformed using the MSI. The research method was descriptive analysis method with quantitative approach. The statistical method was multiple linear regression analysis, the coefficient of determination, t-test, F-test, by using SPSS for windows.
The results of the research indicate that variableSelf AssessmentImplementation proved to have a positive influenceand significant effect on tax compliance rate variable, variable Taxation Socialization not proven to have a positive influence and significant effect on tax compliance rate variable, variable Taxation Sanction proved to have a positive influence and significant effect on tax compliance rate variable, variable Service quality tax authoritiesto have a positive influence and significant effect on tax compliance rate variable,and variable Self Assessmentimplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesto have a positive influence simultaneously and significant effect on tax compliance rate variable
PERAN GOOD CORPORATE GOVERNANCE DALAM MENGURANGI DAMPAK RISIKO PEMBIAYAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH: (Studi Kasus Bank Umum Syariah Periode 2012-2017)
Get PDFThe purpose of a company is to generate profits. Companies must be able to generate profits for a certain period in order to maintain long-term survival. High and low ROA in Islamic banking can be influenced by the existence of business risks and Good Corporate Governance (GCG). This study was conducted to determine the role of good corporate governance in reducing the impact of financing risk on the profitability of Islamic banking.
The population used in this study is Islamic commercial banks that implement good corporate governance. The sample selection technique used is purposive sampling. Samples that fit the criteria were obtained by 12 Islamic banks during the 2012-2017 observation period. The analytical tool used in this study is OLS regression and hypothesis testing using t test, f test, and determination coefficient using SPSS Statistics 22 and Microsoft Excel 2013 applications.
The results of this study indicate that the financing risk variable has a negative effect on profitability. GCG variables have a positive effect on profitability and GCG variables can reduce the negative impact of financing risk on profitability