Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Perspektif Ekonomi Darussalam Jurnal Manajemen Bisnis dan Kewirausahaan
Sukirman Sukirman
Universitas Jenderal Soedirman
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, Serta Kepuasan Wajib Pajak Pengguna E-Filing dan Non E-Filing untuk Pajak Tahunan Orang Pribadi Ria Adhi Pramesti; Sukirman Sukirman; Icuk Rangga Bawono
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 7, No 1 (2021): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jped.v7i1.17000

Abstract

This study aimed to compare the perceived usefulness, perceived convenience, perceived security and perceived satisfaction of tax payers between users of e-filing and non e-filing. The research located in Tax Office (KPP) Pratama Purwokerto, using primary data and secondary data collected by survey method. The registered taxpayers to use e-filing are 17.831 and the non e-filing are 44.332. Paired t-test was used to compare each variable between users of e-filing and non e-filing. Based on the analysis, it is can be concluded that: (1) there is no difference in perceived usefulness, users of e-filing and non e-filing has the perception that reporting tax return online and manual are equally useful; (2) there is a difference in perceived convenience, the user has a perception that the use of e-filing is more convenience than the manual; (3) there is a difference in perceived security, the user has a perception that the use of e-filing is more secure and confidential than the manual; (4) there is no difference in perceived satisfaction, either the e-filing and non e-filing are equally satisfied; and (5) as a whole, there are differences of perception between users of e-filing and non e-filing, so it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.
Akuntansi Aset Biologis Perkebunan Kopi pada UKM Banjarnegara Adi Wiratno; I Wayan Mustika; Sukirman Sukirman
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 5, No 1 (2021): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v5i1.9137

Abstract

The purpose of this study is to explore existing conditions in Small and Medium Enterprises (SMEs) Coffee Plantation in Banjarnegara District with a phenomenological approach. The results showed that the Small and Medium Enterprises of Coffee Plantation in Banjarnegara, some did not make financial reports, only made simple notes and relied on their memory. But there are those who make financial reports but do not comply with Financial Accounting Standards, especially PSAK 69. In terms of recognition; not yet using the term 'biological assets', in terms of measurement it still uses the acquisition price and does not calculate profits and losses. Coffee Plantation SMEs in Banjarnegara have not measured their biological assets at fair value as requested by PSAK 69. Tujuan penelitian ini adalah untuk mengeksplorasi existing condition pada Usaha Kecil dan Menengah (UKM) Perkebunan Kopi di Kabupaten Banjarnegara dengan pendekatan fenomenologi. Hasil penelitian menunjukkan pelaku Usaha Kecil dan Menengah Perkebunan Kopi di Banjarnegara, ada yang tidak membuat laporan keuangan, hanya membuat catatan sederhana dan mengandalkan daya ingatannya. Tetapi ada yang membuat laporan keuangan tetapi tidak sesuai dengan Standar Akuntansi Keuangan terutama PSAK 69. Dari segi pengakuan; belum menggunakan istilah ‘aset biologis’, dari segi pengukuran masih menggunakan harga perolehan dan tidak melakukan perhitungan keuntungan dan kerugian. UKM Perkebunan Kopi di Banjarnegara belum mengukur aset biologisnya pada nilai wajar sesuai yang diminta oleh PSAK 69.
Co-Authors Adi Wiratno I Wayan Mustika Icuk Rangga Bawono, Icuk Rangga Ria Adhi Pramesti