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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK INDIVIDU YANG MEMILIKI PEKERJAAN BEBAS (Studi pada UMKM di Semarang)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of quest...
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ANALSIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA USAHA MIKRO KECIL MENENGAH DI WILAYAH KOTA SEMARANG
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampl...
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PENGARUH KOMPETENSI AUDITOR, AUDIT FEE DAN GOOD CORPORATE GOVERNANCE TERHADAP INDEPENDENSI AUDITOR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 10
, No 2
(2015)
The purpose of this study was to analyze the significance of the influence of the competence of auditors, the audit fee and good corporate governance partially and simultaneously to the independence of the auditor in public accounting firm. To analyze the influence of the dominant variable against the independence of the auditor in public accounting firm. The research method used survey method, the type of data used quantitative and qualitative data. The population in this study is the auditors...
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PENGARUH RETAIL MIX TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN SEBAGAI VARIABEL MEDIASI PADA PELANGGAN HOTEL BINTANG DUA†DI KECAMATAN KARTASURA KABUPATEN SUKOHARJO
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 28
, No 1
(2015)
Penelitian ini bertujuan untuk menganalisis signifikansi pengaruh Retail Mix terhadap loyalitas pelanggan, pengaruh siginifikansi retail mix terhadap kepuasan pelanggan, pengaruh signifikansi kepuasan pelanggan terhadap loyalitas pelanggan , pengaruh signifikansi kepuasan pelanggan terhadap retail mix terhadap loyalitas pelanggan, pengaruh signifikansi kepuasan pelanggan memediasi pengaruh retail mix terhadap loyalitas pelanggan. Obyek penelitian adalah konsumen/pelanggan hotel bintang dua hotel...
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ANALISIS PERBANDINGAN TINGKAT KESEHATAN DAN KINERJA KEUANGAN PT BPR SUKADANA DENGAN PT BPR SYARIAH DANA MULIA SURAKARTA DENGAN MENGGUNAKAN METODE CAMEL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
, No 1
(2015)
This study aims to analyze the comparative level of health and financial performance of aspects CAMEL among BPR with BPRS. CAMEL ratios used consisted of CAR/KPMM, KAP, NPM, ROA, BOPO and Cash Ratio. To distinguish the financial performance of is a statistic analisys is a test used independent sample t-test. The data used is secondary data, financial statement data BPR and BPRS. The results showed that the level of the 2011 - 2013 BPR health of aspects Capital, Asset Quality, earnings, liquidity...
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PENGARUH PERCEIVED VALUE TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE ANDROID DENGAN WORD OF MOUTH POSITIF SEBAGAI VARIABEL MODERASI
Jurnal Ekonomi dan Kewirausahaan
Vol 15
(2015)
The object of this study is to determine the significance effect of perceived value on android smartphone buying decisions; Positive word of mouth influences on android smartphone buying decisions; Positive word of mouth influences on the moderation of perceived value to the android smartphone buying decisions. The population of this study was the Economics Faculty students, University Slamet Riyadi Surakarta using android smartphone, by employing 100 respondents using accidental sampling techni...
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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPUTUSAN PEMBELIAN PRODUK HOUSE OF HARUMI DI SURAKARTA
Jurnal Manajemen Sumber Daya Manusia
Vol 9
, No 1
(2015)
This study aims to analyze the influence that occurred between (1) the quality poduk on purchasing decisions, (2) the price of the purchase decision, (3) the distribution channel to the purchasing decision, (4) the promotion of the purchase decision, (5) the attractiveness posting messages to purchasing decisions, (6) trust on purchase decisions, (7) the reputation of the purchase decision, (8) the quality of service to the buying decision, and (9) buying interest on product purchasing decisions...
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PENGARUH TEKANAN KETAATAN KOMPLEKSITAS TUGAS DAN PENGALAMAN TERHADAP KINERJA AUDITOR DALAM PEMBUATAN AUDIT JUDGMENT
Jurnal Ekonomi dan Kewirausahaan
Vol 14
, No 2
(2015)
Auditors are often faced with a decision that the result is not enough by a code of ethics and by generally acceptable accounting standards. A key consideration in the decision is ethical, although often involving multiple conflicts of interest. Judgment professional accountants can be corrupted by conflicts of interest. There are two conflicting interests, the real conflict and latent conflict. The purpose of this study was to analyze the significance of the effect of obedience pressure, task c...
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PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 10
, No 1
(2014)
The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of t...
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PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI DAN KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KERJA GURU SMKN 1 KLEGO BOYOLALI
Jurnal Manajemen Sumber Daya Manusia
Vol 7
, No 1
(2014)
This reasearch purpose to analyze the significant of impact: 1). leadership variable to job satisfaction, 2). organization practice variable to job satisfaction, 3). organizational commitment variable to job satisfaction, 4). The dominant variable that have impact to job satisfaction. Population of this reasearch are 60 teachers in SMKN 1 Klego. The sample of this reasearch are 60 teachers with sampling technique is sensus methode. To collecting data used quesionnaire technique with validity and...
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