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Pengembangan Prototype Sistem Informasi Simpan Pinjam Koperasi Pribadi Manjung Ngawen Klaten Maria Atik Sunarti Ekowati; Endang Satyawati; Retno Palupi; SM Santi Winarsih
JITU : Journal Informatic Technology And Communication Vol 5 No 1 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/jitu.v5i1.490

Abstract

The term cooperative comes from the foreign language co-operation. Cooperative means joint effort. A cooperative is a business unit that collects and distributes funds for members of the cooperative itself. One of the cooperative business units is a savings and loan cooperative. Each member of the Savings and Loans Cooperative must make savings in accordance with the cooperative's provisions. Members can make loans, managed transactions are member savings transactions and member loan transactions. Savings and loan cooperative funds come from cooperative members. Because this savings and loan really helps the needs of members, if this savings and loan facility is dissolved because there is no coordination in data processing on savings and loans, the people in ngawen, manjung, will be less viable for their livelihoods, so that many children drop out of school, the result will be to destroy the nation's development and the state, because of that, it is necessary to develop a Manjung Ngawen Cooperative UMKM Savings and Loan Information System. Development objectives help, facilitate and accelerate cooperative administration in managing transactions. The method used by WatterFall, the result of system development is that the system can help calculate loan interest, loan installments, remaining unpaid loans, share SHU for each member and display data on reports on deposits, loans, and member payments.
PENGARUH PENGETAHUAN PERPAJAKAN, SELF-ASSESSMENT SYSTEM, SANKSI PAJAK, PENERAPAN e-SPT DAN NASIONALISME TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN Endang Satyawati; Tirza Yulianti
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2021.171.363

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mendapatkan bukti empiris bahwa secara parsial dan simultan pemahaman Wajib Pajak terhadap pengetahuan perpajakan, self-assessment system, penerapan e-SPT dan nasionalisme berpengaruh positif terhadap kepatuhan Wajib Pajak di PT BMK. Teknik pengumpulan data pada pemilihan sampel dalam penelitian ini menggunakan kuesioner dan diisi oleh 50 Wajib Pajak terdiri dari karyawan dan sales force PT BMK. Analisis data yang digunakan adalah regresi analisis. Hasil analisis menunjukan bahwa variabel pengetahuan perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga untuk self-assessment system pengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga untuk sanksi pajak berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga penerapan e-SPT berpengaruh positif terhadap kepatuhan Wajib Pajak. Begitu juga nasionalisme berpengaruh positif signifikan terhadap kepatuhan Wajib Pajak.Kata Kunci: e-SPT, sanksi pajak, kepatuhan, nasionalisme ABSTRACT The objective of this study is to obtain empirical evidence of understanding Taxpayers' knowledge of taxation, self assessment system, application of e-SPT and nationalism has a positive effect on taxpayer compliance at PT BMK partially and simultaneously.Data collection technique in the selection of samples in this study uses a questionnaire and filled by 50 taxpayers consisting of employees and sales force of PT BMK. Analysis of the data used is multiple regression analysis. The result of the analysis shows that the tax knowledge variable has a positive effect on taxpayer compliance. The self-assessment system has positive effect on compliance with Taxpayers. Tax sanctions has significantly positive effect on compliance with Taxpayers. The application of e-SPT has a significant positive effect on taxpayer compliance. Nationalism has a significant positive effect on PT BMK taxpayer compliance.Keywords: e-SPT, tax sanctions, compliance, nationalism 
PENGARUH PROFITABILITAS, NON-DEBT TAX SHIELD DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Joundri Wahyu; Mardanung Patmo Cahjono; Endang Satyawati
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 2 (2022): Bussman Journal | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i2.67

Abstract

The purpose of this research is to empirically examine the effect of the variables obtained in this study. Profitability, Non Debt Tax Shield, and Company Size on Capital Structure in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2016-2020. The population used in this study is 30 food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sampling technique used is purposive sampling  in order to obtain a sample of 18 companies. The results of the research analysis show that partially Profitability has a positive and significant effect on Capital Structure, Non Debt Tax Shieldhas a negative and significant effect on Capital Structure, and Company Size has a significant and negative effect on Capital Structure. Simultaneously the variables of Profitability, Non Debt Tax Shield, and Company Size have a significant effect on Capital Structure (DER). The results of the calculation of the coefficient of determination show that the effect of the independent variable on the dependent variable is 13.5% while the remaining 86.5% is influenced by other variables outside this study
PERSEPSI MAHASISWA TERHADAP PROFESIONALISME DOSEN AKUNTANSI DI LINGKUNGAN PERGURUAN TINGGI SWASTA DI SURAKARTA Hernawati Pramesti; Endang Satyawati
Jurnal Riset Akuntansi dan Keuangan Vol 19, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2023.191.443

Abstract

ABSTRACT The problem to be answered is how the students' perceptions of the professionalism of accounting lecturers in private universities in Surakarta. This study uses a survey method. The population includes all university students in Surakarta. The research sample was taken using purposive sampling method and convenience sampling. Data collection through questionnaires and collected as many as 40 sheets. In this study, lecturers' professionalism was measured using 4 professionalism factors, namely skills, knowledge, attitudes, and ethics. Hypothesis analysis was carried out by proportion analysis, score analysis, and Chi-Square analysis. The results of the analysis show that the null hypothesis is accepted, namely the Student's Perception of the Professionalism of Accounting Lecturers in Private Universities in Surakarta is good. Keywords:  perception, professionalism, expertise, attitude and ethics.  ABSTRAK Masalah yang hendak dicari jawabannya adalah bagaimanakah persepsi mahasiswa terhadap profesionalisme dosen akuntansi di lingkungan Perguruan Tinggi swasta di Surakarta. Penelitian ini menggunakan metode survei. Populasi mencakup seluruh mahasiswa Perguruan Tinggi di Surakarta. Sampel penelitian diambil dengan menggunakan metode purposive sampling dan conveniance sampling. Pengumpulan data melalui kuesioner dan yang terkumpul sebanyak 40 lembar. Dalam penelitian ini profesionalisme dosen diukur dengan menggunakan 4 faktor profesionalisme yaitu skill, knowledge, attitute, dan ethics. Analisis hipotesis dilakukan dengan analisis proporsi, analisis skor, dan analisis Chi-Square. Hasil analisis menunjukkan bahwa, hipotesis nol diterima yaitu Persepsi Mahasiswa terhadap Profesionalisme Dosen Akuntansi di lingkungan Perguruan Tinggi Swasta di Surakarta baik. Kata kunci:  persepsi, profesionalisme, keahlian, sikap dan etika