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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science
Muhammad Nasih
Universitas Airlangga Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Strategi Peningkatan Target Wajib Pajak Bagi UMKM Dengan Metode Analytic Network Process (ANP) Imelda Dian Rahmawati; Muhammad Nasih
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 6 No 1 (2020): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (18.564 KB) | DOI: 10.21070/jbmp.v6i1.439

Abstract

The development of MSME in Indonesia is very rapid, but this development is not supported by tax compliance. This requires a strategy that needs to be designed by DGT so that this potential can be optimized. The purpose of this study was to determine strategies for increasing tax revenues from the micro small and medium business sector (MSMEs) with the Network Process Analysis (ANP) method. This type of research is field study research. Data sources used in this study are primary and secondary data sources. Data collection techniques in this study used observation, interview, documentation, questionnaire, and literature study techniques. Data analysis techniques in this study used the ANP method. The results of this study, among others, based on the NetworkProcess Analysis (ANP) method, obtained priority strategies for increasing revenue from the MSME sector with the Network Process Analysis (ANP) method. The first rank that gets the highest value is the strategy to increase tax services to MSME taxpayers. Tax services to MSME taxpayers include ease in tax reporting, ease in tax payments, and ease in accessing tax information.
Peran Motivasi Sebagai Moderating Variable Pada Pengaruh Peran Konflik, Ambiguitas, EI, Dan SI Terhadap Kinerja Auditor Imelda Dian R; Muhammad Nasih
Journal of Accounting Science Vol 4 No 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the role of motivation variables on the effects of Role Conflict, Role Ambiguity, Emotional Intelligence, and Spiritual Intelligence on Auditor Performance in Public Accountants. Data were collected through a questionnaire method to 46 respondents using simple random sampling technique. This study uses quantitative analysis which includes validity, reliability, and hypothesis testing through the R2 test, t-test, f-test, and moderation regression analysis (MRA) test. Data analysis techniques using multiple linear regression and moderate regression analysis (MRA) which serves to prove the research hypothesis. The results showed that role conflict and role ambiguity had no partial effect on auditor performance, whereas emotional and spiritual intelligence had a partial effect on auditor performance. Role conflict, role ambiguity, emotional intelligence, and spiritual intelligence simultaneously affect auditor performance. Motivation is not a moderating variable but a moderate predictor.
Co-Authors Imelda Dian R Imelda Dian Rahmawati