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PENGARUH PEMAHAMAN PERATURAN PAJAK, SOSIALISASI PAJAK, DAN TINGKAT KEPERCAYAAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survey Pada Pedagang Batik di Pasar Klewer Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Taxes are a source of state income which is essential for the implementation and enhancement of national development to achieve the prosperity and welfare of the community. The purpose of the study is to know (1) influence of understanding of tax regulations on SMES taxpayer compliance (2) influence of tax socialization on MSME taxpayer compliance (3) Influence of confidence level against taxpayer compliance Umkm. This research uses primary data in the form of questionnaire given to the responde...
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PENGARUH KEADILAN,DISKRIMINASI, DAN PENALTY RATE TERHADAPpPERSEPSI WAJIP PAJAK ORANGpPRIBADI MENGENAI ETIKA PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Analyzegthegsignificance of theneffect of justice, discriminationhand penalty rates on perceptionscof individualgtaxpayers regardingcthe ethics ofntax evasion. Data obtainedgthrough observation,ninterviews, distributiongof questionnaires, and.taking.documentation. Datapobtainedkthrough.the.distribution.of questionnaires to individual taxpayersgof thegSurakrta Pratama Tax Office. Thensample gused was a taxpayer in the city of Surakarta, whichkamounted to 100krespondents. Refinement technique in t...
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PENGARUH ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regress...
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PENGARUH UKURAN PEMERINTAH DAERAH DAN KEKAYAAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi pada Pemerintah Kabupaten/ Kota di Provinsi Jawa Tengah Periode 2015-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to determine the effect of size of local government and wealth of local government on the level of disclosure of Local Government Finance Report. The sample in this study amounted to 140 District/ City of Local Government Finance Report in Central Java during the years 2015-2018, purposive sample method using path analysis. The analysis technique used is determine the estimation of panel data regression models, classic assumption test, multiple linear regression, t-test, f-test a...
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PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI, INTEGRITAS, DAN PEMAHAMAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada KAP di Jawa Tengah dan DIY)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta....
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ANALISIS PENGARUH RISIKO KREDIT, RISIKO PASAR, DAN EFISIENSI OPERASI TERHADAP KINERJA KEUANGAN PADA BANK UMUM BUMN YANG TERDAFTAR DI BEI PERIODE 2014 – 2018
Dermawantika, Junita
; Wardiningsih, Suprihatmi Sri
; Wardiningsih, Suprihatmi Sri
; Utami, Setyaningsih Sri
; Utami, Setyaningsih Sri
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 2
(2020)
The purpose of this study is to analyze the significance of the effect of credit risk (NPL), market risk (NIM), and operating efficiency (BOPO) on financial performance (ROA) on state-owned commercial banks listed on the Indonesia Stock Exchange for the period 2014 – 2018, both in terms of partial or simultaneous. The data used in this study is quantitative data in the form of an annual financial report of a state-owned commercial bank published by the Indonesia Stock Exchange (IDX) for the 20...
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3 Sitasi
PENGARUH STORE ATMOSPHERE DAN KUALITAS PRODUK TERHADAP NIAT BELI ULANG DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL MEDIASI (Survei Pada Konsumen Marakez Café di Surakarta)
Rahmawati, Dita
; Rahadhini, Marjam Desma
; Rahadhini, Marjam Desma
; Sumaryanto, Sumaryanto
; Sumaryanto, Sumaryanto
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 1
(2020)
This research was conducted on consumers Marakez Café in Surakrta, the type of data used is qualitative and quantitative data. Data sources used are secondary and primary data. The entire population in this study are all Marakez Café consumers whose numbers cannot be known. The sample used in this study was taken as many as 100 respondents. The sampling technique is done by using nonprobability sampling using purposive sampling method. In this study shows that store atmosphere and product qual...
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4 Sitasi
PENGARUH GAYA KEPEMIMPINAN, REWARD, DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA USAHA FOTOCOPY HASBONA SURAKARTA
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 1
(2020)
This reasearch was conduted at Hasbona Photocopy business in Surakarta, the type of data used is qualitative data and quantitative data. The population in this study were all employees in Hasbona Photocopy business in Surakarta, amounting to 70 people. The sampling tecnique in this study used nonprobability sample saturated sample of 70 respondents. The analysis tecnique uses multiple linear regression analysis. The result of this study stated leadership style, reward, and punishment have a sign...
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PENJATUHAN PUTUSAN BEBAS PADA PELAKU TINDAK PIDANA KEKERASAN FISIK DALAM RUMAH TANGGA TERHADAP ISTRI (Studi Kasus Pada Putusan Pengadilan Negeri Pekanbaru Nomor: 451/Pid.Sus/2017/Pn.Pbr)
Dinamika Hukum
Vol 10
, No 3
(2020)
The purpose of this research is to examine the criminal application of the
perpetrators of domestic violence against the wife of the Pekanbaru state Court
Decree number: 451/Pid. Sus/2017/PN.Pbr. Reviewing the judgment of judges in
dropping Free decision on perpetrators of domestic violence against the wife on the
ruling of Pekanbaru District Court number: 451/Pid. Sus/2017/PN.Pbr.
The method of approach in writing is normative juridical. The specification
of this research uses analytical descri...
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KAJIAN HUKUM TERHADAP PENINGKATAN HAK GUNA BANGUNAN MENJADI HAK MILIK DI KABUPATEN WONOGIRI
Dinamika Hukum
Vol 6
, No 2
(2020)
The research objective is to study and to analyze the building rights
improvement to become properties rights in the district of Wonogiri and the legal
consequence of the building rights improvement implementation to become properties
in the district of Wonogiri. The background of the application of the law, including legal
protection of property rights on land with the status alteration to become properties
rights based on the applicable Government Regulation, referring to Government
Regulation...
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