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PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA APARATUR PEMERINTAH DAERAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This study aims to appreciate the influence of clarity of budget targets andaccounting controls on the performance accountability of local governmentagencies. This research was conducted on the State civil apparatus. SukoharjoRegency. The type of data used is quantitative data. The data source used isprimary data. Data collection techniques for documentation, questionnaires, andliterature study. The population used in this study are all apparatuses who aremembers of the Sukoharjo District OPD. T...
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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK, TINGKAT KEPERCAYAAN PADA PEMERINTAH, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (Survei Pada Wajib Pajak Bumi dan Bangunan di Desa Masaran Kecamatan Masaran Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of tax knowledge, taxpayerawareness, tax sanctions, level of trust in the government, and service quality onland and building taxpayer compliance in Masaran Village, Masaran District,Sragen Regency. This type of research is a survey on PBB taxpayer in MasaranVillage, Masaran District, Sragen Regency. The population of this research is allPBB taxpayers registered in Masaran Village, Masaran District, Sragen Regency.The sampling technique used Quota sampling...
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PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of tax socialization, the behavior oftax officials, modern tax administration systems, and tax sanctions on SMEtaxpayer compliance. The type of data used is quantitative data. The data sourceused is primary data. The technique of collecting data is by distributingquestionnaires in the Gilingan Furniture Market in Surakarta. The population ofthis research is 74 UMKM. The sample taken in this study were 61 respondents.The sampling technique was purposive sam...
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PENGARUH PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUKOHARJO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Tax is a taxpayer's contribution owed by an individual or entity that iscoercive based on statutory regulations, by not getting direct compensation but isused to finance state needs which are expected to have an effect on increasingincome and community welfare. The purpose of this study was to determine (1)The effect of taxpayer knowledge on PKB taxpayer compliance (2) The effect oftax sanctions on PKB taxpayer compliance, (3) The effect of taxpayer awarenesson PKB taxpayer compliance. This stud...
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ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research aims to find out the contribution of Local Tax and its effecton Local Indigenous Income. The dependent variable used in this study wasRegional Native Income. While the independent variables are Hotel Tax,Restaurant Tax, Billboard Tax and Parking Tax. The population in this study isthe Budget Realization Report of Budget Realization Report (LRA) of SragenRegency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, KlatenRegency, Boyolali Regency and Surakarta City in 2014 –...
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PENGARUH PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Taxes are a source of state revenue in increasing development interestsand one of the sources of development financing in the welfare of society. Thepurpose of this study was to determine (1) The effect of taxpayer knowledge onmotor vehicle taxpayer compliance, (2) The effect of tax penalties on motorvehicle taxpayer compliance. The research method uses a survey method using aquestionnaire, the type of data used is quantitative data, the data source used isprimary data and secondary data. The po...
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PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo...
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PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research was conducted on village officials in Sine District, NgawiRegency. The population in this study were all parties involved in the preparationof the APBDes in Sine District, Ngawi Regency, totaling 150 people. Thesampling technique in this study used a non-probability with a purposivesampling method. The data collection technique is done by using a questionnairemethod. The results of this study indicate that the internal control system, the useof information technology and the compet...
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PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2...
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ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research was conducted on 41 Regional Apparatus Organizations inKaranganyar Regency, the type of data used is quantitative data. The data sourceused is primary data. The entire population in this study were all Civil Servants inthe Karanganyar Regency. The sample used in this study was employees offinance in each Regional Apparatus Organization in Karanganyar Regency. Thesampling technique is done by using purposive sampling method. This studyshows that the Financial Accounting System, fina...
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