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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

Service Quality and Organizational Culture on Taxpayer Compliance Jumawan Jumawan; Supardi Supardi; Yulianah Yulianah; Willya Achmad
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.771

Abstract

This research analyzes the influence of service quality and organizational culture on taxpayer compliance. The research approach used is quantitative research using survey methods. The data collection technique used in this research was a Likert scale questionnaire. The research sample comprised 100 taxpayer respondents at the Sumedang Regency Primary Tax Service Office. The research results show that service quality and organizational culture partially and simultaneously influence taxpayer compliance. This research contributes to understanding the factors influencing taxpayer compliance, especially regarding service quality and organizational culture. The results of this research can be used as a basis for increasing taxpayer compliance through improving service quality and developing a conducive organizational culture.
Management Audit of the Effectiveness of Human Resources in Government Organizations Supardi Supardi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.780

Abstract

Human resources (HR) effectiveness is an essential factor in the success of an organization, especially in a government environment that influences the delivery of public services. This research aims to evaluate the effectiveness of human resources (HR) in government organizations through a management audit approach. This research uses a qualitative approach with descriptive methods. The research results show that management audits in improving the effectiveness of human resources (HR) in government organizations include several essential steps. This includes HR planning by considering SWOT analysis, HR recruitment and selection by ensuring compliance with SOPs and statutory regulations, employee training and development to increase competency, performance appraisal to encourage productivity, and management of compensation and labor protection that is fair and by regulations. Audits are also crucial in ensuring that layoffs and retirements are carried out transparently and with due regard for workers' rights. Furthermore, management audits of human resources (HR) effectiveness bring various benefits to the organization. Audits help identify weaknesses in HR management, enable focus on necessary improvements, and increase the efficiency of HR processes. In addition, audits ensure legal compliance with HR policies, reduce legal risks, and enable employee development that aligns with organizational needs. Thus, HR management audits ensure optimal performance and organizational sustainability