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All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business
Eva Setiarini Damanik
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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PERBEDAAN PERILAKU ETIS PEJABAT PENATAUSAHAAN KEUANGAN DAN BENDAHARA SKPD BERDASARKAN FAKTOR INDIVIDUAL DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN SAROLANGUN Eva Setiarini Damanik
Jurnal Ilmiah Universitas Batanghari Jambi Vol 18, No 1 (2018): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.651 KB) | DOI: 10.33087/jiubj.v18i1.429

Abstract

The purpose of this study is to obtain empirical evidence related to significant differences in ethical behavior between PPK and Treasurer SKPD based on individual factors in the preparation of financial statements SKPD as measured by disclosure, cost and benefit, responsibility, misstate, and timeliness of the preparation of financial statements SKPD. This study will examine whether there are significant differences in ethical behavior between PPK and SKPD Treasurer based on individual factors in the preparation of SKPD financial statements that can be measured by disclosure, cost and benefit, responsibility, misstatement, and timeliness of SKPD financial report preparation. In this study, the disclosure, cost and benefit, responsibility, misstate, and timeliness variable of SKPD financial statements as variables will be measured and compared between two sample groups (PPK and SKPD Treasurer) which have different individual factors (locus of control, long time, gender, equity sensitivity, educational background and self efficacy. The results of data testing related to the analysis of individual factors of PPK and SKPD Treasurer at the Local Government of Sarolangun Regency in the ethics of preparation of financial statements SKPD There is no difference between PPK and SKPD Treasurer with internal locus of control to PPK and Treasurer SKPD with external locus of control in ethics of preparation SKPD's financial statements to the Sarolangun Regency Government are expressed by the variable cost and benefit and timeliness. Keywords: Role of PPK and Treasurer SKPD, Financial Statement Preparation Ethics, Financial Statement SKPD Sarolangun
PENGARUH HAK LEGAL, HAK ADMINISTRATIF WAJIB PAJAK, DAN FAKTOR PENGELAKAN PAJAK TERHADAP KEPATUHAN PAJAK (Survei Pada UKM di Kota Jambi) Eva Setiarini Damanik
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 1 (2015): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.983 KB) | DOI: 10.22437/jaku.v1i1.2376

Abstract

Berdasarkan data tahun 2012, besaran proporsi Produk Domestik Bruto (PDB) dari sektor UKM hingga 56% serta tingkat penyerapan tenaga kerja di atas 97% menjadikan sektor UKM sebagai sektor yang sangat penting bagi perekonomian Indonesia pada umumnya. UKM dianggap sangat berpotensi dalam meningkatkan pendapatan negara melalui pajak. Penelitian ini menggunakan 3 variabel eksogen yaitu Hak Legal, Hak Administrastif Wajib Pajak, dan Faktor Pengelakan serta Kepatuhan Pajak sebagai variabel endogen dengan mengambil responden sebanyak 200 unit UKM yang ada di Kota Jambi. Tehnik pengumpulan data yang digunakan adalah melalui studi kepustakaan dan kuesioner (angket), sedangkan tehnik analisis data yang digunakan adalah Structural Equation Modelling atau SEM. Hasil penelitian mengindikasikan bahwa (1) hak legal dapat tergambar jelas oleh variabel hak pengenaan pajak ganda, (2) hak administratif dapat dijelaskan oleh variabel  penetapan kebijakan dan variabel pemberitahuan dan waktu yang cukup untuk membayar pajak, (3) faktor pengelakan pajak dapat dijelaskan oleh variabel pemeriksaan pajak, (4) Kepatuhan Pajak dapat dijelaskan oleh kepatuhan formal dan kepatuhan material, (5) terdapat pengaruh hak legal terhadap tingkat Kepatuhan Pajak UKM, (6) terdapat pengaruh hak administrasi terhadap tingkat Kepatuhan Pajak UKM, (7) terdapat pengaruh faktor pengelakan pajak terhadap tingkat Kepatuhan Pajak UKM, (8) hak legal, hak administratif, dan faktor pengelakan pajak secara bersama-sama mempengaruhi tingkat Kepatuhan Pajak dengan faktor pengelakan pajak memiliki pengaruh lebih besar terhadap Kepatuhan Pajak dibandingkan dengan hak legal dan hak administratif.
PENGARUH SISTEM AKUNTANSI KEUANGAN, TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI LINGKUNGAN PEMERINTAH KABUPATEN TEBO Eva Setiarini Damanik
Ekonomis: Journal of Economics and Business Vol 1, No 1 (2017): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.122 KB) | DOI: 10.33087/ekonomis.v1i1.23

Abstract

The purpose of this study is to examine the influence of financial accounting system, information technology and organizational commitment on the performance of SKPD. The independent variables of this study were financial accounting system, information technology and organizational commitment, moreover, the dependent variable was the performance of SKPD. This study was conducted by taking a sample of head on regional working units, financial administration officials, and the financial staff at the local government unit in the Tebo district administration office. The hypothesis empirically tested using multiple linear regression analysis. Statistical test results showed that the financial accounting system, information technology and organizational commitment simultaneously affect the performance of SKPD. Financial accounting system and organizational commitment partially positive and significant impact on the performance of SKPD, moreover information technology does not significantly influence of the performance of SKPD.Keywords:       financial accounting system, information technology, organizational commitment, performance of SKPD.
Determinan keputusan nasabah menggunakan produk perbankan (studi kasus nasabah Bank Syariah Indonesia Kantor Cabang Pembantu Muara Bulian) Vika Indah Rahayu; Eva Setiarini Damanik; Liona Efrina; Parassela Pangestu Primadiva
Jurnal Paradigma Ekonomika Vol. 18 No. 1 (2023): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v18i1.27500

Abstract

This study aims to determine service, bank characteristics, knowledge, location on customer decisions in using Bank Syariah Indonesia (Case Study of Muara Bulian Central Branch Office). This study used a sampling technique with a sample of 100 customers of Bank Syariah Indonesia Muara Bulian Sub-Branch Office. The method of this research is to use a qualitative research method with the help of the SPSS application as a means of calculating the data that has been obtained. This study uses 4 variables, namely service, bank characteristics, knowledge, location. The results of this study show that partially the characteristics of the Bank are in the very good category, namely the index value is 4.87, Service is in the good category at 4.11, Knowledge is in the fairly good category at 3.4, and Location is in the good category at 3.9.
Evaluasi Penggunaan Sistem Accurate dalam Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan UMKM (Studi Kasus PT Cerita Rasa Kita) Yulia Istia ningsih; Eva Setiarini Damanik
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4275

Abstract

This study aims to evaluate the cycle of financial records at PT. Tell us that we are more accurate in preparing financial reports. Evaluation is done by comparing financial records manually and using an application system. Accounting applications in financial reports play an important role and are very helpful in facilitating the company's operational activities. The application system used in UMKM is the Accurate system. Research conducted at this company using a case study method with qualitative methods. The results of this study indicate that using the Accurate system can make it easier for accounting staff to enter financial data in accordance with UMKM financial reporting standards compared to previously using manual
Co-Authors Liona Efrina S Parassela Pangestu Primadiva Vika Indah Rahayu Yulia Istia ningsih