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Menampilkan 1–10 dari 13 artikel
PENENTU KEPUASAN KERJA AUDITOR
Srimindarti, Ceacilia
; Poerwati, Rr. Tjahjaning
; Hardiningsih, Pancawati
; Lisiantara, Gregorius Anggana
; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used a...
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Identifikasi Dampak Alih Fungsi Lahan Pertanian Terhadap Produktivitas Pertanian Di Desa Guntur Kabupaten Purworejo
Mediagro: journal of agricultural sciences
Vol 21
, No 1
(2025)
Penelitian ini bertujuan untuk mengidentifikasi dampak alih fungsi lahan pertanian terhadap produktivitas petani baik dalam lingkup ekonomi,sosial dan lingkungan pada wilayah penelitian kemudian untuk mengetahui apakah terdapat perbedaan yang signifikan akibat terjadinya alih fungsi lahan pertanian terhadap produktivitas petani di Desa Guntur Kabupaten Purworejo.Data yang digunakan dalam penelitian ini adalah data kuantitatif yang dikumpulkan dalam bentuk angka, data yang dikumpulkan oleh peneli...
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The Role of The Cadets' Locus of Control Type in Learning Writing
International Journal of English Linguistic, Literature, and Education
Vol 6
, No 2
(2024)
The purpose of this study: This research aims to identify the elements that affect the sort of locus of control cadets have and how important they are in learning to write. To accomplish this, the research's theoretical framework considers the cadets' capacity for writing learning and their position as both internal and external loci of control within the framework of behavioral theory. Method: Researchers employed a form of qualitative descriptive research in their investigation. Observat...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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KAJIAN PENINGKATAN RENDEMEN, MUTU DAN KINETIKA ENZYMATIS PADA EKSTRAKSI LEMAK PALA (Myristica fragrants Houtt)
Jurnal Inovasi Teknik Kimia
Vol 9
, No 3
(2024)
Biji  pala memiliki nilai komersial sebagai rempah maupun sebagai bahan baku obat dan kosmetik. Biji pala mengandung lemak yang telah diaplikasikan sebagai pelembab di industri kosmetik. Penelitian ini bertujuan untuk membandingkan rendemen dan mutu lemak pala hasil ekstraksi dengan dan tanpa perlakuan enzimatis, serta pengaruh waktu ekstraksi dan   mengkaji kinetika enzim selulase dalam mendegradasi biji pala. Hasil penelitian menunjukkan Ekstraksi lemak pala dengan perlakuan awal menggunaka...
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Pelatihan Spreadsheet Akuntansi sebagai Strategi Peningkatan Keterampilan Bekerja Siswa di Abad 21
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Vol 3
, No 2
(2024)
The Spreadsheet training program implemented by the accounting laboratory aims to improve job competition skills, as well as providing material and practical training related to the use of Spreadsheets. The target of this training activity is Pacitan Development Vocational School students. Participants who took part in the training were 21 students. Spreadsheet training is carried out offline in the accounting laboratory, FEB UNY. The training methods used are Focus Group Discussion and practice...
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1 Sitasi
Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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MAMPUKAH RELIGIUSITY MEMODERASI PENGARUH MACHIAVELLIAN TERHADAP TAX EVASION
Dinamika Akuntansi Keuangan dan Perbankan
Vol 9
, No 1
(2020)
This study aims to study the influence of machiavellian and religiosity as a moderating variable on tax evasion in this study are all individual taxpayers registered in the North West Java KPP Pratama. The number of samples used in this study were 100 respondents from 101,055 taxpayers received. The sample selection technique uses random purposive sampling. Data collection in this method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results s...
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KEPATUHAN WAJIB PAJAK UKM
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan...
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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 1
(2017)
This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with samp...
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