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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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ANALISIS KUALITAS DAN PERSEPSI NILAI TERHADAP KEPUASAN PELANGGAN (Studi Kasus pada Pengguna Smartphone di Surakarta)
Jurnal Manajemen Sumber Daya Manusia
Vol 12
, No 2
(2019)
The purpose of this research is to analyze the influence of information quality, system quality, service quality, and perception of value influence to Smartphone user satisfaction in Surakarta. The object of research is the Smartphone users who become the sample. The results showed that both partially and simultaneously the quality of information, system quality, service quality, and value perception have an effect on customer satisfaction of Smartphone user in Surakarta. Keywords: information q...
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TRANSFORMASI MODEL PEMBELAJARAN MATA KULIAH KEWIRAUSAHAAN DENGAN BRAINSTORMING DAN PENGALAMAN BELAJAR LANGSUNG BAGI MAHASISWA
Research Fair Unisri
Vol 3
, No 1
(2019)
Semakin minimnya jumlah lapangan pekerjaan setiap tahun menjadikan masalah yang serius karena berdampak pengangguran yang semakin meningkat. Perusahaan semakin selektif menerima karyawan baru tetapi berbanding terbalik dengan minat generasi muda yang mau dan mampu berwirausaha masih rendah. Tujuan penelitian ini adalah untuk mengetahui dan menguji varibel yang mempengaruhi minat mahasiswa berwirausaha di Universitas Islam Batik Surakarta. Metode yang digunakan adalah deskriptif kuantitatif. Peng...
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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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IMPROVING STUDENTS’ READING COMPREHENSION THROUGH PREVIEW QUESTION READ SUMMARIZE AND TEST (PQRST) TECHNIQUE
Widya Wacana: Jurnal Ilmiah
Vol 13
, No 1
(2018)
ABSTRACTThe  research  aims:  (1)  to  find  out  whether  PQRST  technique  can improve the students‟ reading comprehension at ninth grade student of SMP 27 Surakarta in the academic year of 2017/2018, and (2) to know how far the improvement students‟ of reading comprehension using PQRST at ninth grade of SMP  27 Surakarta in the academic  year of  2017/2018. The researcher conducted  a  classroom  action  research  at  the  ninth  grade  of  SMP  N  27 Surakart...
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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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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 2
(2016)
The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central...
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AKUNTANSI MANAJEMEN DALAM FILSAFAT ILMU
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 7
, No 1
(2016)
The early presence of philosophy and science because of radical,systematic and universal thinking processes. Philosophy aims to gainknowledge of the truth. It is also related to the development of accountingscience.Philosophy has an object, function, usefulness and a scientificapproach. The scientific approach consists of ontology, epistemology andaxiology. In the development of management accounting science that is partof the science of accounting also has ontology, epistemology andaxiology.Ont...
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ANALISIS SISTEM INFORMASI AKUNTANSI PADA KOPERASI YANG SESUAI DENGAN SAK ETAP
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 2
(2016)
This study aims to determine that AIS consists of three elements, Its namely transaction is processing system, the system of financial reporting and management reporting system affect the financial statements in accordance with SAK ETAP on cooperative. The benefits of this research is to know that SIA has a role in the preparation of financial statements in accordance with SAK ETAP. The Researcher makes observations and collect data through questionnaires directly in cooperatives that meet the a...
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AUDIT SOSIAL ATAS PROGRAM CORPORATE SOCIAL RESPONSIBILITY STUDI KASUS PADA PT. APAC INTI CORPORA BAWEN SEMARANG
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 2
(2013)
This research aims to clarify how the implementation of social audits in Corporate Social Responsibility. Object of research is at PT Apac Inti Corpora Bawen Semarang. The data were collected by interview and documentation techniques. The results showed that social audit is a part of the company's strategy phases to be done. Social audit conducted in the form of obtaining such certification ISO 9001, ISO 14001 and PROPER Kementerian Lingkungan Hidup. Social audit was conducted by stakeholders o...
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