1,720,981 research outputs found
Hubungan Size terhadap Tax Compliance yang DiModerasi oleh Audit KAP
Full text linkPajak berperan penting dalam perekonomian Indonesia karena pajak sebagai sumber penerimaan negara paling besar. Porsi penerimaan pajak ini cenderung lebih besar dibandingkan dengan penerimaan non pajak. Penelitian ini bertujuan untuk mengetahui size (ukuran perusahaan) terhadap tax compliance (kepatuhan wajib pajak) yang dimoderasi oleh audit KAP. Penelitian ini merupakan penelitian kuantitatif sekunder. Populasi yang diambil yaitu perusahan meubel yang ada di Jepara dengan teknik pengambilan sampel purposive sampling. Sehingga sampel penelitian menjadi 35 perusahaan. Data diperoleh dari laporan keuangan perusahaan meubel yang ada di Jepara. Metode analisis yang digunakan adalah analisis regresi linier sederhana dan metode Moderated Regression Analysis (MRA). Penelitian ini menunjukkan hasil bahwa size berpengaruh terhadap tax compliance. Hal ini berarti perusahaan yang besar memiliki kestabilan dalam menghasilkan laba dimana patuh terhadap pajak dan melaporkan pajak secara jujur. Sedangkan, dewan audit atas laporan keuangan bukan merupakan variabel moderasi. Ada tidaknya audit KAP tidak mempengaruhi besar kecilnya kepatuhan pajak (tax compliance)
Analisis Peran Koperasi Simpan Pinjam Syari’ah dalam Meningkatkan Kesejahteraan Anggota
Full text linkAim of this research is to examine that crediting by savings and credit cooperatives to debtors, whether the provision has been effective and on target and credit granting has been used wisely by the debtor and not for consumptive purposes. The methodology used is qualitative approach with phenomenological study method. Subjects in this study are recipients of credit (debtor) of savings and loan cooperatives in Jepara and the location of research there are 2 namely: Savings and Loan Cooperative Syari'ah A and Savings and Loan Cooperative Syari'ah B. And from this research found that the granting of credit is considered not effective by sharing reason
Penerapan Model Pembelajaran Literasi Dalam Peningkatan Membaca Kalimat Dengan Aksara Jawa Siswa Kelas IV Sekolah Dasar Negeri Kenoyojayan Tahun Ajaran 2012/2013
Full text linkOleh: Subadriyah1, Triyono2, Joharman3 FKIP, PGSD Universitas Sebelas Maret e-mail: [email protected] Abstrak: Tujuan penelitian ini adalah Untuk mendeskripsikan penerapan model pembelajaran literasi dalam peningkatkan membaca kalimat dengan aksara jawa siswa kelas IV SDN Kenoyojayan Tahun Ajaran 2012/2013. Penelitian ini merupakan penelitian tindakan kelas (PTK) dan dilaksanakan dalam 3 siklus dengan tiap siklus terdiri dari dua pertemuan. Setiap pertemuan terdiri atas perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Sumber data berasal dari siswa, teman sejawat, guru, dan dokumen. Teknik pengumpulan data adalah observasi, wawancara, dan tes. Validitas data menggunakan triangulasi teknik dan sumber. Analisis data dalam penelitian ini adalah analisis data kualitatif dan kuantitatif. Simpulan penelitian ini Penerapan model pembelajaran literasi dapat meningkatkan kemampuan membaca kalimat dengan aksara jawa siswa kelas IV Kata Kunci: Model pembelajaran literasi, membaca kalimat, aksara jawa. Abstract: The purpose of this study To describe the application of the model in improving read sentences with java script fourth grade students of SDN Kenoyojayan Academic Year 2012/2013. This research is a classroom action research and implemented in three cycles with each cycle consisting of two meetings. Each meeting consists of planning, action, observation, and reflection. Source data came from students, peers, teachers, and documents. Data collection techniques are observation, interviews, and tests. The validity of the data using triangulation techniques and sources. Analysis of the data in this study is qualitative and quantitative data analysis. Conclusions: The application of research literacy learning model can improve the ability to read a sentence with java script Keywords: literacy learning of models, sentences reading, java script
Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah
Full text linkBased on Permendagri No. 13 of 2006 effectiveness is defined as the achievement of program results with predetermined targets, namely by comparing expenditures with results. Effectiveness is the success of an organization in achieving the planned goals. This study aims to determine the factors that influence the effectiveness of regional financial management. The factors studied include three independent variables, namely the government's internal control system, the competence of human resources, and the regional financial accounting system.The data used is primary data. Data was collected by distributing questionnaires to the head of the finance department and staff in the finance department at the OPD Jepara Regency, totaling 41 OPD. So that the total questionnaires distributed were 82 questionnaires. The sampling technique was done by simple random sampling. The method of analysis used multiple linear regression analysis. The results showed that (a) SPIP had a significant positive effect on the effectiveness of regional financial management, (b) SAKD had a significant positive effect on the effectiveness of regional financial management, (c) HR competence had a significant positive effect on the effectiveness of regional financial management, and (d) simultaneously SPIP, SAKD and HR competencies affect the effectiveness of regional financial managemen
ANALYSIS OF THE EFFECT OF MEDIA EXPOSURE, COMPANY SIZE, AND LEVERAGE ON CARBON EMISSION DISCLOSURE
No full textThis study aims to determine the influence of media exposure, company size and leverage on carbon emissions disclosure in manufacturing companies belonging to the listed industrial sub-sector. listed on the Indonesia Stock Exchange in the period 2019-2021. The research sample was 16 companies that met the criteria, in 3 years of observation there were 48 companies. Data collection was carried out using the documentary method. Collected research data were analyzed using descriptive analysis, classical hypothesis testing, multiple linear regression analysis and hypothesis testing. The results of this study show that media exposure and firm size have a positive effect on carbon emissions disclosure, while leverage has a negative effect on disclosure. carbon emissions
Pengawasan Internal dan Pelaksanaan Sistem Akuntansi Keuangan Daerah Serta Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah (Studi Kasus Pada Pemerintah Kabupaten Jepara 2017)
Full text linkThis research aims to test internal supervision conducted by the government, test the implementation of the Regional Accounting Financial System and test regional financial management that affects government performance in Jepara regency. This type of research is qualitative causal research. The population of this study is all OPD in Jepara Regency which amounted to 119 OPD. The sample was calculated with the Slovin technique so that 54 OPDs were obtained or about 54% of the total number of OPDs in Jepara Regency. The method of collecting data by conducting a survey directly spreads closed questionnaires. Data analysis method using multiple linear regression analysis The results showed that (a) internal supervision has a significant effect on Government Performance, (b) Implementation of Regional Financial Accounting System has a significant effect on Government Performance, (c) Regional Financial Management has a significant effect on Government Performance, and (e) simultaneous internal supervision, implementation of regional financial accounting system, regional financial management on government performance. 
Pengaruh Pendapatan Asli Daerah (PAD) Dana Alokasi Umum (DAU) Dana Alokasi Khusus (DAK) Terhadap Belanja Daerah (Studi Kasus Pada Kabupaten di Provinsi Jawa Tengah)
Full text linkThis study aims to find out and analyze whether Regional Original Income, General Allocation Fund, Special Allocation Fund, affects District / City Spending in Central Java Province. The analysis method used is a quantitative method, with multiple regression testing by conducting a classical assumption test before getting the best research model. The variables in this study are Regional Original Income, General Allocation Fund, Special Allocation Fund as independent variables, while dependent variables are Regional Spending. The population is the entire city regency in Central Java Province as many as 35 regencies / cities. The data used in this study is data taken from 2016 to 2018. The data analyzed in this study is secondary data sourced from the District / City APBD Realization Report in Central Java Province obtained from the Local Government Financial Balance site on the internet (www.djpk.depkeu.go.id). From the data, then conducted a research analysis using multiple linear regression techniques with SPSS 23. The results of this study prove that The Regional Original Income has a positive impact on Regional Spending, the General Allocation Fund has no effect on Regional Spending, The Khusu Allocation Fund has a positive effect on Regional Spending
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Usaha Kue Jepit
Full text linkProgram Pengabdian dilaksanakan di desa Jambu Timur, kecamatan Mlonggo, kabupaten Jepara dengan mitra pengusaha kue jepit yaitu ASMI dan KASEH. Tujuan pengabdian ini difokuskan untuk meningkatkan sumber daya manusia terutama ibu rumah tangga disekitar lokasi mitra, kapasitas produksi, serta menambah variasa rasa sehingga membuat produk kue jepit menjadi produk unggulan daerah yang dinamis, berdaya saing, serta meningkatkan kesejahteraan ekonomi masyarakat sekitar. Metode pelaksanaan pengabdian adalah melaksanakan pelatihan tentang makanan olahan dan inovasi rasa dan pengadaan alat adonan otomatis. Hasil yang dicapai meliputi: 1) mitra mampu menciptakan varian rasa baru kue jepit yaitu rasa stroberi dan coklat; 2) pengusaha jepit ASMI menggunakan alat adonan otomatis sehingga lebih higienis dan waktu pembuatan adonan lebih efisien; 3) target konsumen kedua mitra lebih luas dengan rasa stroberi dan coklat yang disukai kalangan muda dan anak-anak
The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus
Full text linkTax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low
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