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Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan Wibisono, Arif Fajar; Kusuma N, Yudha Catur
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 4 No 2 (2017): Jurnal Riset Manajemen Juli 2017
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

ANALISIS PERSEPSI KORUPSI PAJAK DAN IKLIM ORGANISASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN Arif Fajar Wibisono; Yudha Catur Kusuma N.
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 4 No 2 (2017): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v4i2.54

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

Efektifitas Peran BPKP dalam Pembinaan dan Pengawasan Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Arif Fajar Wibisono
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this paper is to analyze the effectiveness of Indonesia’s government internalauditor Badan Pengawasan Keuangan Pembangunan (BPKP) role on supervison dan controllingon implementation aplication Sistem Informasi Manajemen Daerah (SIMDA). This research isa qualitative research by using descriptive analysis and interview with senior auditor in BPKPYogyakarta, he is a coordinator ini goverment accounting region. This result are minimum human resources, the low government budget, and employee are difficult to changing to the newworking method made be the problems in efektiveness of supervison and controling implementation SIMDA. The limitation on this research is only the one kind of supervison and controllingon SIMDA aplication. The future research must be another prosedures supervision and controlling in BPK and more object research.Key words: BPKP, Efektiveness, SIMDA

PENYULUHAN PENTINGNYA KESADARANDIRI DALAMBERLALULINTAS SESUAI ATURAN HUKUM YANG BERLAKU DI DUSUN DELES Arif Fajar Wibisono
Asian Journal of Innovation and Entrepreneurship Vol 3 No 01 (2014): January 2014
Publisher : UII

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Dusun Deles, Jogonayan Village, District Ngablak, Magelang, Central JavaProvince that consisting of 3 RW and 12 RT. Mostly livelihood society is farmer.Beside farming, society also worked as traders, civil servants, worker etc. Thesociety in Dusun Deles are a society that havehigh desire to advance DusunDeles.Education progress in Dusun Deles is still below the average.Mostly, the education of the society were only maximum of Junior High School.Because of the low level education, the society awareness become less when itcomes to rule of law, especially about traffic rules. Many children under agealready driving a vehicle especially motorcycle. That case deemed to berevamped slowly but surely and because of that, author followed up thet casewith makes a program about the importance about self-awareness in trafficaccordance with the rule of law.

SOSIALISASI DAN PENYULUHAN KOPERASI SIMPAN PINJAM Arif Fajar Wibisono
Asian Journal of Innovation and Entrepreneurship Vol 3 No 01 (2014): January 2014
Publisher : UII

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Dusun Deles, Jogonayan Village, District Ngablak, Magelang, Central Java Province thatconsisting of 3 RW and 12 RT. Mostly livelihood society are farmers.They sold their agriculturalproducts themselves to the market or to the middlemen or taken buy the buyer. So far thesociety determines the gain or loss only to the extent of the advantages or disadvantages oftheir capital.Besides as a farmer, the societyalso worksas traders, civil servants, workers, etc.The society in Dusun Deles are a society that have high desire to advance Dusun Deles, Thiscan be proved on the willingness of the society to work together for the develpoment of DusunDeles. The level education of Dusun Deles Society is below the average. Mostly, the education ofthe society were only maximum of Junior High School.Due to the low level education, the society awareness become less when it comes to education.The lack of public experience and lack of knowledge about the economy, led to the welfare ofsociety uneven. The low quality of human resources led theauthor to discuss about maximizingthe potential yield of the farmers more optimal. The author tried to increase the role of creditunions to help the economy of Dusun Deles Society and also giving counseling, socialization,briefed on the priciple of profit and loss and also the principle of prices and househol financialmanagement.

UPAYA PENINGKATAN PENGETAHUANRUMAH SEHAT BAGIKELUARGA Arif Fajar Wibisono
Asian Journal of Innovation and Entrepreneurship Vol 3 No 01 (2014): January 2014
Publisher : UII

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DusunDeles,Jogonayanvillage, DistrictNgablak, Magelang, Central Javaconsistingof 3 RW and 12 RT.Mostly livelihood society is a farmer. Besides his profession as afarmer, society Also worked as traders, civil servants, workers, etc. People in theDusunDeles ispeople who have a high desire to advance Dusun Deles,this can be proved onthe willingness of citizens to cooperate and worked- together for development inDusun Deles.Deles people's lives are still very simple also influential in community awarenessabout environmental health, especially in the management of houses by the residentsthemselves. Many livestock barns which is still the one with the house causes dirtyhouse.

SOSIALISASI BAHAYA MEMBUANG SAMPAH SEMBARANGAN DAN MENENTUKAN LOKASI TPA DI DUSUN DELES DESA JAGONAYAN KECAMATAN NGABLAK Arif Fajar Wibisono
Asian Journal of Innovation and Entrepreneurship Vol 3 No 01 (2014): January 2014
Publisher : UII

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Dusun Deles, Jogonayan village, District Ngablak, Magelang, Central Java consistingof 3 RW and 12 RT. Mostly livelihood society is a farmer. Besides his profession as afarmer, society Also worked as traders, civil servants, workers, etc. People in the DusunDeles is people who have a high desire to advance Dusun Deles, this can be proved onthe willingness of citizens to cooperate and worked -together for development in DusunDeles. On the physical development and infrastructure which was a highlight for thecitizens Deles is the concept of waste disposal sites. The concept of waste disposal sitesas well as solutions to problems Deles village hygiene and raise the awareness of citizensto dispose of waste in place. The need for infrastructure in Dusun Deles is desperatelyneeded, not just for the media spotlight that this village will progress its developmentbut also as a useful tool to promote and support the activities of citizens.

Optimalisasi Fungsi BUMDES Melalui Inovasi dan Manajemen Organisasi Sebagai Upaya Meningkatkan Kemandirian Desa arif fajar wibisono
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 02, Issue 01, Maret 2020
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol2.iss1.art1

Pendirian BUMDes merupakan salah satu upaya pemerintah untuk menjadikan lembaga ekonomi sekaligus lembaga sosial yang bertujuan untuk meningkatkan kesejahteraan masyarakat Desa dan memupuk modal sosial masyarakat Desa. Namun hingga saat ini masih banyak fungsi dan peran BUMDes yang belum dirasakan manfaatnya oleh masyarakat. Hal ini diakibatkan berbagai macam kondisi, diantaranya masih rendahnya pengetahuan pengelolaan organisasi dan sedikitnya inovasi usaha yang dikembangkan oleh BUMDes. Dikarenakan keadaaan tersebut maka BUMDes belum mampu menjadi sumber ekonomi bagi organisasinya apalagi bagi masyarakat secara keseluruhan. Masih banyak usaha BUMDes yang belum menghasilkan keuntungan bahkan masih harus di subsidi oleh pemerintah Desa. Maka tidak heran jika masih banyak BUMDes yang hanya tinggal nama saja tidak memiliki kegiatan ekonomi sama sekali. Tidak terkecuali 8 BUMDes dari 16 Desa di Kecamatan Ngablak Jawa Tengah, dari jumlah tersebut hanya 4 yang memiliki kegiatan ekonomi namun belum optimal menghasilkan keuntungan bagi organisasi maupun bagi masyarakat. Dengan adanya kondisi tersebut maka pengabdian ini dilaksanakan dengan berbagai strategi agar fungsi dan peran BUMDes yang ada di kecamatan Ngablak menjadi lebih optimal dan harapannya dapat memberikan manfaat bagi organisasi dan masyarakat secara keseluruhan. Strategi yang digunakan yaitu penguatan pengelola organisasi, manajemen organisasi dan pengembangan inovasi

The determinant factors influencing accounting students’ interest in tax career Umi Sulistiyanti; Sheila Kurniawan; Arif Fajar Wibisono
Journal of Contemporary Accounting Volume 4 Issue 2, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss2.art3

This research is to examine the influences of professional perception, self-ability, career expectation, and brevet tax training on the students’ interest in tax career. The population of this research is Class 2017 and Class 2018 students of Accounting Study Program of Universitas Islam Indonesia. The number of samples is 90 students who were collected using purposive sampling method based on the criteria of having completed the taxation subject and brevet tax training. The data processing tool employed was IBM SPSS version 25. The findings show that professional perception, career expectation, and brevet tax training positively affect the interest of accounting students to have career in tax. However, self-ability does not show any influence on the students’ interest to have career in tax. This Research is expected to be a consideration for educational institutios to motivate students to have a career in taxation.

FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK Deo Kevy Islamay Febriansyah; Arif Fajar Wibisono
Khazanah: Jurnal Mahasiswa Vol. 14 No. 02 (2022): Khazanah: Jurnal Mahasiswa
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/khazanah.vol14.iss2.art2

Jurusan akuntansi sampai saat ini masih menjadi jurusan favorit yang diinginkan banyak orang, namun Indonesia dinilai kekurangan jumlah akuntan publik. Penelitian ini akan meneliti faktor yang membuat mahasiswa jurusan akuntansi di Yogyakarta berminat terhadap profesi akuntan publik. Penelitian ini menggunakan variabel lingkungan kerja, parental influence, pertimbangan pasar kerja, dan self efficacy dan menguji pengaruhnya terhadap variabel dependen minat mahasiswa akuntansi terhadap profesi akuntan publik. Penelitian dilakukan dengan bantuan aplikasi komputer SPSS Statistic 21 dan analisis penelitian ini menggunakan metode regresi berganda dalam pengujian hipotesisnya. Dari hasil 110 responden menunjukkan bahwa lingkungan kerja, parental influence, pertimbangan pasar kerja, dan self efficacy berpengaruh positif signifikan terhadap minat mahasiswa akuntansi terhadap profesi akuntan publik. Kata Kunci: Lingkungan Kerja, Parental Influence, Pertimbangan Pasar Kerja, Self Efficacy, Minat Profesi Akuntan Publik.

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