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All Journal Vokasi: Jurnal Riset Akuntansi Riset Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ulil Albab Jurnal Manajemen Agribisnis dan Agroindustri Jurnal Pengabdian Mandiri ULIL ALBAB Jurnal Mahasiswa Entrepreneur West Science Business and Management National Multidisciplinary Sciences West Science Accounting and Finance
Achmad Syahfrudin Zulkarnnaeni
Universitas Muhammadiyah Jember
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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku Agung Ivan Firdaus; Norita Cahya Yuliarti; Ach Syahfrudin Z
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.750

Abstract

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory
Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak Anisa Widya Larasati; Dyah Probowulan; Achmad Syahfrudin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.816

Abstract

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints
Peran Pernyataan Orientasi Tujuan Kinerja dan Pernyataan Orientasi Tujuan Pembelajaran terhadap Kemampuan Mahasiswa Ahmad Muzaki; Dyah Probowulan; Achmad Syahfrudin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.817

Abstract

Objective orientation is a mental framework as individuals give an impression and respond to situations or events that they face. Typically there are two kinds of goal orientation, namely orientation of performance goals (performance orientation) and orientation of learning goals (learning goal orientation). The phenomenon that there are still students who are extension or extension of time in doing the Final Project are all caused by the ability possessed by the individual. There are three factors that underlie the ability; self-efficacy, goals and performance. The researcher followed up the existence problems in the 2015 Accounting Study Program with four samples of Higher Education in Jember Regency, there were 82 respondents to answer the questionnaire given. Therefore an analytical tool is needed to determine the abilities possessed by students of the Accounting Study Program in Jember Regency. In this study researchers will test performance goal orientation statements (state performance goal orientation) and statement of learning goal orientation (state learning goal orientation) on self-efficacy (self-efficacy), goals (goals) and performance (performance) that each individual has. Keywords: Goal Orientation, State Goal Orientation Learning, State Performance Goal Orientation, Self-Efficacy, Goals and Performance.
Co-Authors Adilah Fauza Agung Ivan Firdaus Ahmad Faizal Ahmad Muzaki Anisa Widya Larasati Anistiana Amaliyatus Ayu Widia Lestari Bagus Alif Nugieanto Bela Anggardini Dea Safila Prastika Dita Silfana Dewi Diyah Probowolan DWI CAHYONO Dwi Cahyono Dyah Probowulan Fifi Fironika Anggraini Firdaus Nurul Hakim Fitriana Putri Halimatus Sa’diyah Moch Anas Kurniawan Moh Halim Moh. Halim Norita Cahya Yuliarti Nova Rofikah Novitasari Caesar Rizki Nur Fadilatun Nisa Nur Holifah Oktaviana Fensi Anggraeni Pratiwi Dwi Libriana Probowulan, Diyah Rendy Mirwan Aspirandi Reza Indriana Ayuda Ekayanti Riyanto Setiawan Suharsono Siti Umul Khoiriyah Susbiyani, Arik Vinando Bintang Yulinartati Yulinartati