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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Proaksi Jurnal Ilmiah Edunomika (JIE)
Endang Masitoh Wahyuningsih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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FAKTOR PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT. BENING MATA SANTOSA) Marsita Wati Anggreini; Endang Masitoh Wahyuningsih; Suhendro Suhendro
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2037

Abstract

PT. Bening Mata Santosa is a company engaged in services, namely Event Organizer (EO) and Tour and Travel with a total of 96 employees. In making the company's financial statements, it is necessary to have employee cooperation between interrelated divisions. These include the division of reservations, procurement, marketing, services, social media, tour and travel and accounting. However, the report has not been carried out properly by employees. Due to lack of responsibility, understanding of accounting information systems, weak internal control systems within the company, and lack of understanding of technology.This study aims to determine the factors of the application of accounting information systems on the performance of case study employees at PT Bening Mata Santosa. This type of research is classified as quantitative research. The sample of this study uses purposive sampling method with a total sample of umas (now) so that the total number of questionnaires that will be processed is 60. The data used in this study is primary data, testing in this study uses linear regression analysis multiple. Based on the results of the hypothesis test, it shows that Information System Satisfaction, Internal Control, and the effectiveness of Information System Implementation have an effect on employee performance. While Technology Acceptance has no effect on Employee Performance.Keywords: Implementation SIA and Employee Performance
DIMENSI AGRESIVITAS PAJAK DILIHAT DARI FIRM SIZE, LIKUDITAS, PROFITABILITAS DAN INVENTORY INTENSITY Annissa Yuli Nurdiana; Endang Masitoh Wahyuningsih; Rosa Nikmatul Fajri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.277 KB) | DOI: 10.29407/jae.v5i3.14065

Abstract

Abstrak Setiap wajib pajak pasti mendambakan pembayaran pajak seminimal mungkin, hal ini merupakan alasan mengapa wajib pajak melakukan agresivitas pajak. Penelitian ini bermaksud untuk mengetahui dan menganalisis pengaruh firm size, likuiditas, profitabilitas, dan inventory intensity terhadap agresivitas pajak. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI 2016-2018 merupakan populasi penelitian yang digunakan dan terpilih sebanyak 23 perusahaan melalui purposive sampling. Analisis regresi linear berganda adalah alat analisis yang dipakai dalam penelitian ini. Penelitian ini memperlihatkan hasil variabel firm size dan profitabilitas mempunyai pengaruh terhadap agresivitas pajak, sementara variabel likuiditas dan inventory intensity tidak memiliki pengaruh terhadap agresivitas pajak. Diharapkan dengan dilakukannya penelitian ini, dapat bermanfaat bagi investor dalam mempertimbangkan keputusan berinvestasi mengenai agresivitas pajak. Keywords: Tax Aggressiveness, Size, Liquidity, Profitability, Inventory
PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA Sari Wiyati; Endang Masitoh Wahyuningsih; Anita Wijayanti
JURNAL ILMIAH EDUNOMIKA Vol 3, No 01 (2019): EDUNOMIKA, Vol. 03, No. 01, Februari 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i01.477

Abstract

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc
Co-Authors Anita Wijayanti Annissa Yuli Nurdiana Marsita Wati Anggreini Rosa Nikmatul Fajri Sari Wiyati Suhendro Suhendro