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PENGARUH KECERDASAN EMOSIONAL PERILAKU BELAJAR DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada UNISRI, UNIBA dan UNSA)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to determine the effect of emotional intelligence, learning behavior and spiritual intelligence on the level of understanding of accounting. This research was conducted on accounting study program students at UNISRI, UNIBA and UNSA, and the type of data used is quantitative data. The data source used is primary data. The entire population in this study were eighth semester students (8), samples that had taken 12 courses including: Introduction to Accounting, AKM 1, AKM 2, AKL 1,...
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ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Kota Surakarta dan Kota Yogyakarta tahun 2012-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The research aims to determine the potential, effectiveness of local tax and its influence on regional indigenous revenue. The dependent variable used in this study is the indigenous revenue region. The independent variable is Hotel tax, restaurant tax and parking tax. The population in this research is the regional government Financial report (LKPD) taken from the regional Asset Financial Management Board (BPPKAD) of Surakarta and Yogyakarta city in 2012-2018. Samples in this study used census...
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PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation....
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PENGARUH SANKSI PAJAK, KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, PELAYANAN FISKUS TERHADAP KEPATUHAN PBB (Survei pada Wajib Pajak PBB di Desa Kemasan Kecamatan Sawit Kabupaten Boyolali)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The intention of this deepening is to analyze the meaning of the influence of tax sanctions, trust in the government and law, special services, in addition to understanding among the ruling variables that have an impact on the mandatory compliance of the PBB in the Village of Kemasan. This type of exploration is a survey on the PBB mandatory in the Village of Kemasan. all the PBB mandatory registered in the Kemasan Village is the population in this study. Random sampling became a sampling techni...
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PENGARUH UKURAN PEMERINTAH DAERAH DAN KEKAYAAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi pada Pemerintah Kabupaten/ Kota di Provinsi Jawa Tengah Periode 2015-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to determine the effect of size of local government and wealth of local government on the level of disclosure of Local Government Finance Report. The sample in this study amounted to 140 District/ City of Local Government Finance Report in Central Java during the years 2015-2018, purposive sample method using path analysis. The analysis technique used is determine the estimation of panel data regression models, classic assumption test, multiple linear regression, t-test, f-test a...
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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada OPD Kabupaten Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to determine the effect of application of government accounting standards on quality of region’s government financial reports, the effect of human resource competencies on quality of regions’s government financial reports, the effect of the role of internal audit on quality of regin’s government financial reports, and to determine the effect of the application of government accounting standards, human resources, the role of internal audits on the quality of region’s gover...
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PELATIHAN PERPAJAKAN UMKM BERDASARKAN PP 23 TAHUN 2018
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 4
, No 1
(2020)
Bisnis UMKM konvensional maupun online memiliki potensi yang sangat besar dalam perekonomian negara. Berbagai permasalahan dihadapi oleh para pelaku UMKM salah satunya adalah permasalahan mengenai pengelolaan keuangan dan perpajakan mengingat UMKM ini memiliki potensi dan prospek pengembangan yang sangat baik. Peraturan perpajakan berubah sangat dinamis, khususnya peraturan pajak untuk UMKM. Melalui program pengabdian ini, permasalahan akan dipecahkan dengan melakukan pendampingan untuk proses p...
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Pr...
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PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA DI DESA SIDOHARJO KECAMATAN SIDOHARJO KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The study aims to examine the influence of transparency, accountability and society participation management of village fund allocation. The study used survey method with questionnairs as its instrument. The population of this study are the rural society and officials village Sidoharjo sub-district Sidoharjo in the district of Sragen. Based on purposive sampling , the number of samples obtained is 80 people. The type in this study is a quantitative study with a view to found the truth contained...
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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effec...
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