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All Journal Journal of Economic, Bussines and Accounting (COSTING) Alignment: Journal of Administration and Educational Management Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edueco Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Management and Bussines (JOMB)
Yoseph Darius Purnama Rangga
Fakultas Ekonomi, Program Studi Akuntansi Universitas Nusa Nipa Maumere
Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere Emilianus Eo Kutu Goo; Maria Nona Dince; Walter Obon; Magdalena Samosir; Yoseph Darius Purnama Rangga
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1370

Abstract

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts
Kepatuhan Wajib Pajak Di Desa Maluruwu Kecamatan Palue Kabupaten Sikka Ditinjau Dari Aspek Kesadaran Wajib Pajak, Tingkat Penghasilan, Sanksi, Tingkat Pengetahuan Dan Kualitas Pelayanan Maria Nona Dince; Yoseph Darius Purnama Rangga
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2876

Abstract

This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The data used in this study is primary data in the form of a questionnaire distributed to taxpayers registered in Maluriwu Village, Palue District, Sikka Regency. The sample used has a sampling limit of 90 respondents. The results showed that the F test results were known to be significant (0.249) greater than 0.05 or above 5%. The results of the T test are known that, a) the significance value of taxpayer awareness is 0.850 > 0.05; b) the significance value of the income level of the taxpayer is 0,-91 > 0.05; c) the significance value of the sanction is 0.164 > 0.05; d) the significance value of taxpayer knowledge is 0.878 > 0.05; e) the significance value of service quality is 0.594 > 0.05. The conclusion, partially or simultaneously, shows that taxpayer awareness, income level, sanctions, knowledge level and service quality do not affect taxpayer compliance. Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Taxpayer Sanctions, Income Level, Knowledge Level
Co-Authors Andreas Rengga Cicilia Ayu Wulandari Nuwa Emilianus Eo Kutu Goo Henrikus Herdi, Henrikus Imanuel Wellem imelda virgula wisang Kurniawan Gheta, Antonius Philipus Magdalena Samosir Maria Nona Dince Natalia Kristiani Tandafatu Paulus Juru Viktor Eko Transilvanus Vinsensius Ama Muda Walter Obon