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<![CDATA[PENGARUH POSTUR MOTIVASI ATAS CARA PANDANG WAJIB PAJAK KEPADA FISKUS TERHADAP KEPATUHAN PEMBAYARAN PAJAK ORANG PRIBADI ]]>
<![CDATA[Prayitno Utomo, Langgeng]]>
<![CDATA[ Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 2 (2015): Oktober - Maret ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/eksis.v10i2.58
<![CDATA[AbstractThe purpose of this study was to determine the effect of posture motivation and level of education of the individual taxpayer compliance in reporting tax. This study used a sample of 99 individual taxpayers who have small businesses. Analysis model used in this research is regression analysis berganda.Hasil study showed that motivation in the form of a variable posture capitulation, resistance, disengagement and playing games as well as a variable level of education is partially not affect the compliance of ndividual taxpayers in implementing tax compliance, while factors such as motivation posture variable commitment partially affect an individual taxpayer compliance in implementing tax compliance. Taken together, all of the variables do not affect the compliance of individual taxpayers in implementing tax compliance.Keywords: Posture motivation, level of education, tax compliance AbsrakTujuan penelitian ini adalah untuk mengetahui pengaruh postur motivasi dan tingkat pendidikan terhadap kepatuhan wajib pajak orang pribadi dalam melaporkan SPT. Penelitian ini menggunakan sample sebanyak 99 wajib pajak orang pribadi yang memiliki usaha kecil. Model analisis yang digunakan dalam penelitian adalah analisis regresi berganda.Hasil penelitian menunjukkan bahwa postur motivasi berupa variabel capitulation, resistance, disengagement dan game playing serta variabel tingkat pendidikan secara parsial tidak mempengaruhi kepatuhan wajib pajak orang pribadi dalam melaksanakan kepatuhan pajak, sedangkan faktor postur motivasi berupa variabel commitment secara parsial mempengaruhi kepatuhan wajib pajak orang pribadi dalam melaksanakan kepatuhan pajak. Secara bersama-sama, seluruh variabel tidak mempengaruhi kepatuhan wajib pajak orang pribadi dalam melaksanakan kepatuhan pajak.Kata Kunci: Postur motivasi, tingkat pendidikan, kepatuhan wajib pajak]]>
<![CDATA[Pendampingan Pencatatan Transaksi Keuangan Pada Koperasi Bunga Harapan Desa Ceweng ]]>
<![CDATA[Rita Mutiarni]]>;
<![CDATA[Langgeng Prayitno Utomo]]>;
<![CDATA[Siti Zuhroh]]>
<![CDATA[ COMVICE: Journal Of Community Service Vol. 1 No. 1 (2017): Mei (2017) - Oktober (2017) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/comvice.v1i1.118
<![CDATA[The 1945 Constitution mandates that the prosperous prosperity be the prosperity of the people and not the prosperity of individuals or the prosperity of the enterprise; therefore, the form of business entity in question is a cooperative. Women's Cooperative (Kopwan) Bunga Harapan in Ceweng village is not only engaged in savings and loans, but starting in 2016 has started to expand its business in the provision of household goods through the unit of shops / war stalls (waserda). The activity has been running for more than 1 (one) year, however, the management of the cooperative has not been able to present the transaction record in the shop unit according to the accounting standard, so the board has difficulties in knowing the business development of the shop. To that end, the counterpart team conducts training and mentoring of financial reporting and record keeping for store / waserda units, which start in March and end in May 2017. From the training and mentoring results, shop staff / shopkeepers are familiar with the recording of daily transactions as per accounting standards for a trading company.Keywords: Cooperatives, shops, waserda, recording transactions. ]]>
<![CDATA[Pendampingan Pencatatan Transaksi Dan Penyusunan Laporan KeuanganBadan Usaha Milik Desa (Bumdes) Putra Subagyo Desa Miagan - Jombang ]]>
<![CDATA[Rita Mutiarni]]>;
<![CDATA[Siti Zuhroh]]>;
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ COMVICE: Journal Of Community Service Vol. 2 No. 1 (2018): April (2018) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/comvice.v2i1.124
<![CDATA[Badan Usaha Milik Desa (BUMDes) Putra Subagyo yang terletak di desa Miagan, kecamatan Mojoagung, Jombang, termasuk dalam kategori jenis usaha jasa karena kegiatan yang dilakukan adalah persewaan terop dan sound system untuk keperluan pesta. Dalam perkembangannya, pengelolaan keuangan di Badan Usaha Milik Desa (BUMDes) Putra Subagyo sudah cukup baik. Namun, para pengurus Badan Usaha Milik Desa (BUMDes) masih kesulitan untuk mencatat transaksi hingga menyusun laporan keuangan dengan benar yang sesuai dengan standar akuntansi untuk perusahaan jasa untuk jenis usaha jasa. Karena itu, tim pendamping memberikan pelatihan dan pendampingan pencatatan transaksi hingga penyusunan laporan keuangan hingga akhir tahun 2017. Dari hasil kegiatan tersebut, mitra (pengurus Badan Usaha Milik Desa) telah memahami dan mampu melanjutkan untuk tahun buku 2018.]]>
<![CDATA[Penyusunan Kelengkapan Administrasi Badan Usaha Milik Desa (Bumdes) Kembang Sore Guna Kelancaran Kegiatan Organisasi ]]>
<![CDATA[Rita Mutiarni]]>;
<![CDATA[Langgeng Prayitno Utomo]]>;
<![CDATA[Rachyu Purbowati]]>
<![CDATA[ COMVICE: Journal Of Community Service Vol. 5 No. 1 (2021): April (2021) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/comvice.v5i1.767
<![CDATA[Pendirian Badan Usaha Milik Desa (BUMDes) yang diprakarsai oleh pemerintah pusat langsung ditindaklanjuti oleh pemerintah daerah Jombang, dengan pemberian dana stimulus sebesar Rp. 100.000.000,00 untuk setiap desa, termasuk desa Dukuhklopo yang terletak di kecamatan Mojoagung, Jombang dengan membentuk Badan Usaha Milik Desa (BUMDes) Kembang Sore dengan jenis usaha simpan pinjam. Dalam perkembangannya, pengelolaan keuangan di Badan Usaha Milik Desa (BUMDes) Kembang Sore sudah cukup baik namun ada beberapa kelengkapan administartif yang kurang. Untuk itu, penulis bersama team mahasiswa yang sedang melaksanakan Kuliah Kerja Nyata (KKN) di desa Dukuhklopo melakukan kegiatan pembenahan kelengkapan adminstratif di Badan Usaha Milik Desa (BUMDes) Kembang Sore, antara lain: 1. Penyusunan Standart Operasional Prosedur (SOP), 2) Penyusunan AD/ART, 3) Penyusunan Tata tertib diagra alir kegiatan, 4) Pemenuhan kelengkapan surat-surat administrasi lainnya, 5) Pembuatan logo Bumdes. Kegiatan tersebut telah diselesaikan dengan baik oleh penulis bersama team mahasiswa KKN. Kegiatan ini akan dilanjutkan pada semester genap tahun akademik 2020/ 2021dengan sasaran kegiatan adalah perbaikan pada system pencatatan keuangan unit simpan pinjam.]]>
<![CDATA[Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle” ]]>
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v19i1.241
<![CDATA[This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational]]>
<![CDATA[GOOD CORPORATE GOVERNANCE MODERASI PENGARUH ANTARA ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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<![CDATA[This study is intended to determine the effect of information asymmetry on earnings management by using Good Corporate Governance (GCG) as a moderating variable. The research method used is an explanatory quantitative descriptive research method that aims to examine the effect of information asymmetry on earnings management moderated by GCG. The GCG variable here uses indicators of the size of the board of commissioners and the size of the audit committee. From 43 banking companies, 37 companies were obtained as secondary data sources. Based on the analysis it can be concluded that the information asymmetry has a negative effect on earnings management and GCG weakens the relationship between the two in the banking company. This is evident from the results of the hypothesis test conducted. With a 95% confidence level, the results of the statistical analysis test showed that GCG weakens the influence of information asymmetry on earnings management in banking companies. Penelitian ini dimaksudkan untuk mengetahui pengaruh asimetri informasi terhadap manajemen laba dengan menggunakan Good Corporate Governance (GCG) sebagai variabel moderasi. Metode penelitian yang dipakai merupakan metode penelitian explanatory yang bersifat deskriptif kuantitatif yang bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba yang di moderasi oleh GCG. Variabel GCG di sini menggunakan indikator ukuran dewan komisaris dan ukuran komite audit. Dari 43 perusahaan perbankan, diperoleh 37 perusahaan yang menjadi sumber data sekunder. Berdasarkan analisis dapat disimpulkan bahwa asimetri informasi berpengaruh negatif terhadap manajemen laba dan GCG memperlemah hubungan antara keduanya pada perusahaan perbankan. Hal ini terlihat dari hasil uji hipotesis yang dilakukan. Dengan tingkat keyakinan 95% dihasilkan nilai uji analisis statistik yang menunjukkan bahwa GCG memperlemah pengaruh asimetri informasi terhadap manajemen laba pada perusahaan perbankan.]]>
<![CDATA[Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah ]]>
<![CDATA[Nur Anisah]]>;
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v6i2.1301
<![CDATA[This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Yuniep Mujati Suaidah]]>;
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ Ekonis: Jurnal Ekonomi dan Bisnis Vol 20, No 2 (2018): JURNAL EKONOMI DAN BISNIS (EKONIS) ]]>
Publisher : <![CDATA[Politeknik Negeri Lhokseumawe ]]>
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DOI: 10.30811/ekonis.v20i2.599
<![CDATA[This research aims to examine influence of good corporate governance mechanisms on earnings management in manufacturing companies. Good Corporate Governance mechanisms in this research measured by audit committee, independent commissioner, managerial ownership and profitability. This research is descriptive quantitative research. Sampling was purposive sampling method, in order yo obtain a sample of 11 manufacturing companies listed in The Indonesian Stock Exchange in 2014 until 2016. Method of analysis in this research is regression analysis after done classic assumption test. The result shows that partial examination, audit committee and board of independent commissioner did not significant influence to earnings management. Managerial ownership and profitability has a significant influence to earnings management. While the simultaneously influence of good corporate governance machanisms consist of audit committee, board of independent commissioner, managerial ownership and profitability has significant influence to earnings management. Keywords: Good Corporate Governance Mechanisms, Audit Committee, Independent Commissioner, Managerial Ownership, Profitability, and Earnings Management.]]>
<![CDATA[Determinan pengambilan keputusan hedging menggunakan instrumen derivatif valas ]]>
<![CDATA[Langgeng Prayitno Utomo]]>;
<![CDATA[Benih Hartanti]]>
<![CDATA[ MBR (Management and Business Review) Vol 4 No 1 (2020): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia ]]>
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DOI: 10.21067/mbr.v4i1.4611
<![CDATA[Tujuan penelitian untuk mengetahui implikasi leverage, likuiditas, profitabilitas, dan kepemilikan manajerial terhadap pengambilan keputusan hedging dengan menggunakan instrumen derivatif valuta asing. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan program SPSS, hasil pengujian menggunakan metode regresi linier berganda, menunjukkan hasil bahwa dari keempat variabel yang digunakan dalam penelitian ini, menemukan bahwa leverage, likuiditas, dan profitabilitas berpengaruh negatif terhadap keputusan hedging, sedangkan kepemilikan manajerial berpengaruh positif terhadap keputusan hedging. Dari hasil regresi juga menunjukkan bahwa leverage, likuiditas, profitabilitas, dan kepemilikan manajerial secara simultan berpengaruh signifikan terhadap pengambilan keputusan hedging.]]>
<![CDATA[Stress escapism, solo traveler motivation in terms of consumer behavior ]]>
<![CDATA[Nuri Purwanto]]>;
<![CDATA[Langgeng Prayitno Utomo]]>;
<![CDATA[Kristin Juwita]]>
<![CDATA[ Proceeding of the International Conference on Family Business and Entrepreneurship 2022: Proceeding of 6th International Conference on Family Business and Entrepreneurship ]]>
Publisher : <![CDATA[President University ]]>
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DOI: 10.33021/icfbe.v3i1.3760
<![CDATA[This study aims to find and analyze the motivation of millenials generation to do solo traveling. The method used in this research is qualitative with a case study approach. The data analysis was Miles and Huberman’s model and tested by triangulation of sources. The result of this study found several motivations for millenials generation doing solo traveling, including consumer behavior that indicates psychological factors, utilitarian motivation, and hedonic motivation. This study also found that the dominant factor is hedonic motivation, which satisfies the emotional aspect.]]>
