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PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax ad...
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PENGARUH SIMPANAN ANGGOTA, PINJAMAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to determine the effect of member savings, member loansand number of members on the remaining results of operations. The types of dataused in this study are qualitative and quantitative. The data source used issecondary data. The population in this study are all financial statements inSurakarta Civil Servants cooperatives. The sample used in this study is thenumber of member deposits, member loans and the number of members during the2009-2018 period. The sampling technique uses p...
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PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this research was the staff accounting of the OPD in Surakarta City. Type ofdata uses in this research is primary data and the population was 33 OPDD inSurakarta City. The data obtained by quetionnaires. The data were analyzed byusing multiple linear regressi...
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PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntes...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampl...
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PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO appl...
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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA DINAS KEUANGAN SEEKS KARESIDENAN SURAKARTA)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this study was to examine the effect of local revenue(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capitalexpenditures in local governments. This study uses a sample of non-probabilitysampling with saturated sampling technique so that it gets a sample at theDepartment of Finance of the entire Surakarta Residency. The samples in thisstudy were 7 regions covering 1 Praja City (Surakarta) and 6 districts(Karanganyar, Sragen, Wonogiri, Sukoharjo, Klaten and Boyil...
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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The source of the data used were primary data. The technique ofdata sampling were purposive sampling. Samples were used as much 81respondents to the head of agency and the financial section. How to collect databy deploying questionnaires to the organiza...
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PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENGHASILAN DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Samsat Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Taxpayer compliance is that taxpayers must fulfill their obligations to paytaxes in accordance with taxation laws and regulations. The purpose of this studywas to determine (1) The effect of taxpayer awareness on motor vehicle taxpayercompliance (2) The effect of income levels on motor vehicle taxpayer compliance(3) The effect of public service accountability on motor vehicle taxpayercompliance. This study uses primary data in the form of a questionnaire. Thepopulation in this study is the numbe...
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PENGARUH TEKANAN WAKTU DAN SKEPTISISM PROFESIONALTERHADAP DETEKSI FRAUD (Studi Kasus Pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The purpose of this study is to analyze the effect of time pressure on frauddetection, profesional skepticism towards fraud detection. This study uses primarydata from answers to questionnaires distributed to all auditors in the cities ofSurakarta and Yogyakarta. The Sampling technique uses the Probability Samplingmethod with random Sampling Samples. The results of this study simultaneouslyvariable time pressure and professional skepticism have significant effect on frauddetection while the prof...
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