Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN KULON PROGO: FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KULON PROGO
No full textThe purpose of this study was to determine the awareness of taxpayers, tax sanctions, the drive thru Samsat system, progresive tax rates, and socialization of taxation on taxpayer compliance in paying motor vehicle taxes. This research was carried out at SAMSAT Kulon Progo, precisely in Kapanewon Sentolo. The number of samples in this study were 110 respondents with the sampling method using convenience sampling. This data collection was done by distributing questionnaires. The data analysis technique used in this research was multiple linear regression analysis. Based on the results of multiple linear regression analysis, it can be seen that taxpayer awareness, tax sanctions, and tax socialization have an effect on taxpayer compliance, while the drive thru system and progressive tax rates have no effect on motor vehicle taxpayer compliance
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN INOVASI TERHADAP KINERJA UMKM : THE EFFECT OF FINANCIAL LITERACY, FINANCIAL INCLUSION, AND INNOVATION ON MSMEs PERFORMANCE
Get PDFThis study aims to examine and analyze the effect of financial literacy, financial inclusion, and innovation on the performance of MSMEs in Pekanbaru City. The population of this study is MSMEs scattered in Pekanbaru City which recorded as many as 14,120 MSMEs. The sample used was 78 respondents who were determined by using the purposive sampling technique. The data analysis method used in this study is multiple linear regression analysis, with a significance level of 0,05. Meanwhile, the analytical tool used in this research is the data processing software Statistical Product and Service Solutions (SPSS). The results of the study indicate that financial literacy and financial inclusion have an effect on the performance of MSMEs as evidenced by tcount > ttable. While other findings indicate that innovation ha a no effect on the performance of MSMEs in Pekanbaru City .
 
PERINGKAT OBLIGASI PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA : BOND RATINGS ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Get PDFThe purpose of this study is to see how profitability, leverage, liquidity, and receivables turnover affect bond ratings for construction companies listed on the Indonesian stock exchange from 2010 to 2020. In this study the sample were 33 construction companies. The sampling method used purposive sampling. Relationship and (or) influence between variable is described by using multiple linier regression analysis. The result indicted that Leverage and Turnover of Receivables had significant positive while Liquidity and Profitability had insignificantly in the bond ratin
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KAP TERHADAP TIMELINESS : OPINI AUDIT SEBAGAI PEMODERASI: THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, LEVERAGE, AND KAP'S REPUTATION ON TIMELINESS: AUDIT OPINION AS A MODERATION
Get PDFThis study investigates and assesses the effects of profitability, business size, leverage, and KAP's reputation on the timeliness of financial reporting using the auditor's opinion as a moderating variable. The study population consists of manufacturing companies in the consumer products industry that were listed on the Indonesian Stock Exchange in 2018–2020. The sampling method employed in this study to create a sample of 51 businesses was purposeful sampling. The analysis technique is logistic regression analysis using moderated regression analysis and SPSS version 26. The results of this study show that profitability, firm size, or KAP's reputation have no bearing on the accuracy of financial reporting. Leverage also affects how quickly financial reports are produced. These points of view are insufficient to mitigate the impact of KAP's profitability or scale, leverage, and reputation on the promptness of financial reporting
FAKTOR YANG MEMPENGARUHI EEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH: FACTORS AFFECTING THE EFFECTIVENESS OF FINANCIAL MANAGEMENT OF REGIONAL GENERAL SERVICES AGENCY
Get PDFThis study aims to empirically examine the utilization of information technology, human resources competency, government financial accounting system, functional supervision, and internal control system for the effectiveness of financial management of BLUD. This research was conducted using a survey method through a questionnaire. The sampling technique used purposive sampling. The analysis technique used is multiple linear regression to examine the effect of using the variables. The results of this study indicate that: first, the use of information technology affects the effectiveness of the financial management of BLUD. Second, human resource competencies affect the effectiveness of the financial management of BLUD. Third. government financial accounting systems affect the effectiveness of financial management of BLUD. Fourth, functional supervision affects the effectiveness of the financial management of BLUD. Fifth, the government's internal control system affects the effectiveness of the financial management of BLU
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA
Get PDFThe purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets
DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19
Get PDFThis study aims to examine the effect of regional levies and the use of accounting information systems on Regional Original Income during the Covid 19 pandemic. This research was conducted on the Musi Banyuasin Regional Government using a purposive sampling technique, namely selecting the OPD that collects regional retribution. Respondents in this study were the State Civil Apparatus in the accounting sub-section 23 people and 23 people in informatics. Data was collected by sending questionnaires directly to respondents. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3.0. The results showed that the regional retribution did not have a significant effect on increasing PAD, but the accounting information system had a significant effect on increasing the local revenue of Musi Banyuasin Regency. The results of this study contribute to the government in increasing PAD can be done by utilizing accounting information system
ANALISIS PENINGKATAN KINERJA PEMERINTAH DESA PADA DESA DI KABUPATEN MERANTI
Get PDFIn improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citize
PENGARUH SIKAP, NORMA SUBYEKTIF DAN KOMITMEN ORGANISASI TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING
Get PDFEveryone can become a whistleblower, but they face an ethical dilemma, whether they have to disclose the fraud that they know or not. The purposes of this study were to examine the effect of attitude, subjective norms and organizational commitment on whistleblowing intention. Data were collected using questionnaires and analyzed using multiple linear regressions. The samples of this study were 85 respondents from BPK RI and BPKP West Sumatera. The results showed that subjective norms have positive effect on the intention of whistle-blowing action, while organizational commitment has no effect on whistleblowing intention. Surprisingly, this study found attitude has negative effect on the intention of whistle-blowing action. It means the better attitude, the lower the whistleblowing intention
PENGGUNAAN ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BUMN DI INDONESIA
Get PDFThis study aims to determine and analyze (1) the diffrences among Altman Z-Score, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-2018 accessed on www.idx.co.id and companies website. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 period. With the sample are 19 companies selected using purposive sampling method. The data analysis method using the Altman Z-Score, Springate, and Zmijewski formulas, with Microsoft Excel 2010 as a calculation tool. The results of this study is indicate that there are differences between the Altman Z-Score, Springate, and Zmijewski models in predict bankruptcy in state-owned companies listed on the IDX because each model uses different financial ratios. The most accurately model to predicts the bankruptcy of state-owned companies is the Zmijewski model