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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Wahana Riset Akuntansi Proceeding Fakultas Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Keuangan Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rachmawati Meita Oktaviani
Universitas Stikubank
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris pada Perusahaan Industri yang Terdaftar di Kantor Pelayanan Pajak Pratama Tegal) Nikoriski, 10.05.52.0180; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This Research aim to to test and analyse attitude, intention, condition of finance, company facility, and organizational climate to Tax Compliance. Population in this research is tax professional which is Taxpayer deputizing residing in Kantor Pelayanan Pajak Pratama Tegal. This research use intention of tax professional to tax compliance, condition of finance to tax compliance, company facility to tax compliance, and organizational climate to tax compliance as independent variable and Tax Compliance as dependen variable. Method election of sampel the used is purposive sampling with criterion for example professional tax which have worked in minimum company one year and have filled SPT. used Sampel counted 42 responder. Data analysis conducted by using analysis of regression linear with program of SPSS 16. Result of this research indicate that pursuant to result of conducted test as follows : Intention have an effect on positive to Tax Compliance, condition of finance have an effect on positive to Tax Compliance, company facility have an effect on negativity to Tax Compliance and organizational climate have an effect on positive to Tax Compliance. Keywords: intention of tax professional to Tax Compliance, condition of finance, company fasilits, organizational climate, compliance of body Iease
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DALAM PERSPEKTIF TEORI AGENSI DAN PECKING ORDER Faisal Riza, 11.05.52.0027; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This study aimed to test empirically the influence of internal factors (managerial ownership, institusional ownership,  firm size, and growth company) against corporate debt policy on manufacturing companies on the Stock Exchange. The samplein this study was obtained by using the method of purposive sampling. Based on the existing criteria then we got the 102 companies that the research samples in the study with 2011-2013. This research was conducted by using multiple linear regression analysis. The results showed that simultaneous variables Managerial Ownership, Institutional Ownership, company size and growth of the Company together have an influence on the debt policy in manufacturing companies on the Stock Exchange. Partially (individual) variables Managerial Ownership, Institutional Ownership and Firm size has no effect on the dependent variable. While the companys growth effect on the dependent variable, namely Debt Policy.Keywords: Debt Policy, Managerial Ownership, Institutional Ownership, Firm Size, Growth Companies  
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DALAM PERSPEKTIF TEORI AGENSI DAN TEORI STAKEHOLDER Saligna Dian Pratiwi, 11.05.52.0096; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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These study examines the effect of Corporate Social Responsibility, managerial ownership, institutional ownership, public ownership, and debt policy on firm value. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2011 to 2013. Method of analysis using multiple regression analysis. The results showed that Corporate Social Responsibility has positive effect and significant to the firm value. Whereas managerial ownership, institutional ownership, public ownership, and debt policy had no significant effect on firm value.Keywords: Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Public Ownership, Debt Policy and Firm Value
DETERMINAN BELANJA MODAL DAN KONSEKUENSI TERHADAP PENDAPATAN PERKAPITA (STUDI KASUS WILAYAH JAWA TENGAH) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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This study aimed to determine the effect of fund balance consists of the general allocation funds,  special allocation funds, financial assistance from the Provincial Government. The revenue and capital expenditure allocation to determine the effect of capital expenditures in each district/city in the administrative area of Central Java Provincial. The data used in this study were obtained from various data sources such as data from the district budget/ city, allocation funds transfer from the Directorate General of Fiscal Balance  regional Ministry of Finance of the Republic of Indonesia, Central Bureau of Statistics and Central Java to the research data period of 4 (four) years the Fiscal Year 2008-2011. Hypothesis  test  results  showed  the  general  allocation  funds  and  the  financial  assistance  that significantly affect the allocation of capital expenditures in the district/town in the administrative region of Central Java province, while for components DAK, and revenue does not significantly affect the allocation of  capital expenditure . In this study, capital expenditure budget contained in the distric/city government  administrative region showed a positive effect on per capita income of the area.   Keywords: Balance Fund, Capital Expenditure, Decentralization Fiscal, Per Capita Income
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Pada UKM Di Kecamatan Gayamsari) Sheila Adelina, 11.05.52.0200; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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One of the biggest state revenue to support the countrys life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs. The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression. The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME.Keywords: Knowledge Tax, Tax Awareness, Service Quality Authorities, Tax Rate, Tax Sanctions, Taxpayer Compliance SMEs
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UPAYA TINDAKAN TAX AVOIDANCE Imam Thobroni, 11.05.52.0005; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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This study aimed to analyze the influence of Institutional Ownership, Independent Commissioner Board,and Audit Committee, Against Tax Avoidance. In the manufacturing sector the basic chemical industry in Indonesia Stock Exchange. The sample in this study was obtained by using purposive sampling method. Based on the criteria that is the importance of the 76 companies in the research samples with the period 2010-2013. This research was conducted by using multiple linear regression analysis. The results showed that the significant positive effect of institutional ownership and audit quality are not significant positive effect on tax avoidance. While the negative influence of independent board and audit committee is not significant effect on tax avoidance.Keywords: Institutional Ownership, Independent Commissioner Board, Committee Audt, and Tax Avoidance
PENGARUH DANA ALOKASI UMUM TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI PEMODERASI (Studi Pada Kabupaten/Kota Provinsi Jawa Tengah Tahun 2011-2013) Erdi Adyatma, 10.05.52.0121; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more widely used for routine spending relatively less productive. The purpose of this study is to prove empirically the effect of General Allocation Fund for Capital Expenditure in the District / City Central Java province in the year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java Province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the General Allocation Fund has a positive influence on Capital Expenditure. Direction regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures.Keywords: General Allocation Fund, Economic Growth and Capital Expenditure
IMPLEMENTASI PAJAK PENGHASILAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS UMKM WILAYAH SEMARANG) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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This study aims to determine how the counting, recording, and reporting of tax made by the Micro, Small and Medium Enterprises (SMEs) in the region of Semarang as the implementation of self assessment system.Samples wereobtained from the Ministry of Cooperatives and SMEs Semarang. Sample was selected using a convenience sampling a number of 126 SMEs. While using descriptive qualitative data analysis. The results showed that the taxpayer has anunderstanding of the tax laws relating to the rate and time of payment of taxes. In fact, SMEs often have overpaid or underpaid in the taxation process. Steps to be done is to adjust our transaction overpayments or underpayments, although not in accordance with Financial Accounting Standards of Business Entities Without Public Accountability.Keywords : Self Assessment System, Income Tax, Small Medium Entrepresis (SMEs)
PENGARUH MONEY ETHICS DAN RELIGIOSITY TERHADAP TAX EVASION (Studi Pada Wajib Pajak Orang Pribadi Di KPP Pratama Semarang Candisari) Riska Febriana Ramadani, 12.05.52.0193; Meita Oktaviani, Rachmawati
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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This study was conducted to examine and analyze the influence of money ethics and religiosity against tax evasion. The research method used primary data is by distributing questionnaires to 120 individual taxpayer on KPP Pratama Semarang Candisari. The sampling technique used was convenience sampling. The data analysis techniques used multiple regression analysis using SPSS. The results of the study showed that money ethics influence on tax evasion, howefer religiosity has no effect. Keywords: Money Ethics, Religiosity, Tax Evasion
PENINGKATAN KETRAMPILAN AKUNTANSI DAN PEMASARAN KELOMPOK OLAHAN KERIPIK KABUPATEN SEMARANG Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita; Sunarto, Sunarto
Jurnal Abdimas Vol 20, No 2 (2016): Desember 2016
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Tujuan Ipteks bagi masyarakat (IbM) untuk meningkatkan produktifitas mitra kelompok aneka keripik olahan melalui ketrampilan pencatatan keuangan untuk bisa menghasilkan laporan keuangan sederhana, meningkatkan penjualan melalui pemasaran dengan melalui wordpress dan kemasan yang berlabel. Metode yang digunakan untuk mewujudkan tujuan tersebut dengan kaji tindak partisipatif melalui Forum Group Discusion(FGD) serta pendampingan. Luaran yang dihasilkan berupa label kemasan sebagai media pemasaran, tersedianya wordpresskelompok keripik olahan dan meningkatnya ketrampilan para pengrajin dalam melakukan pencatatan keuangan sederhana berbasis kas pada kelompok mekar jati.
Co-Authors 10.05.52.0121 Erdi Adyatma, 10.05.52.0121 10.05.52.0180 Nikoriski 11.05.52.0005 Imam Thobroni, 11.05.52.0005 11.05.52.0027 Faisal Riza 11.05.52.0096 Saligna Dian Pratiwi 11.05.52.0200 Sheila Adelina, 11.05.52.0200 12.05.52.0193 Riska Febriana Ramadani, 12.05.52.0193 12.05.52.0204 Siti Nurhidayati, 12.05.52.0204 Anita Yulinar, 14.05.52.0208 Anita Yulinar, 14.05.52.0208 Ayu Widiastutik Bella Fadhilah Chusaeni, 12.05.52.0150 Bella Fadhilah Chusaeni, 12.05.52.0150 Caecilia Srimindarti Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Diani, Elya Zulfa Dwi Suci Rahma Danti Eka Ridho Nur Rochmah Ellisa Rizma Iswara Erdi Adyatma Evita Okta Ristina, 14.05.52.0220 Evita Okta Ristina, 14.05.52.0220 Hardiyanti, Widhian Ita Purnawati, 13.05.52.0151 Jannah, Afifatul Jimmy Evaldo Prakasa Kezia Kurniawati Tjandrapurnama Kukrit Wicaksono Maftukhah, 14.05.52.0225 Maharriffyan Maharriffyan Moch Ali Munawar, 13.05.52.0216 Moch Ali Munawar, 13.05.52.0216 Niken Sari, 15.05.52.0198 Nishfil Ayu Amaliya, 13.05.52.0055 Nishfil Ayu Amaliya, 13.05.52.0055 Nona Rachmania Rospitasari Noorjannah Vira Astuti Nur Lita, 13.05.52.0034 Nur Lita, 13.05.52.0034 Pancawati Hardiningsih Paramita Rari Gunita Poerwati, Rr Tjahjaning Poerwati, Rr Tjahjaning Popy Purnamasari Pratiwi, Yayang Eka Putri Ramawati, 15.05.52.0090 Rahma Danti, Dwi Suci Resza Dian Handayani Ronald Wahono, 15.05.52.0146 Rr. Tjahjaning Poerwati Sartika Wulandari Sevi Lestya Dewi Sheila Adellina Siti Zulfatin Nihayah Srimindari, Ceacilia Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Tesa Anggraeni Tjahjaning Poerwati Yayang Eka Pratiwi Yenita Novi Susanti, 13.05.52.0069 Yenita Novi Susanti, 13.05.52.0069 Yulinar, Anita Yustika Maulidya Fatah