Sugiharto Sugiharto
Universitas Tridinanti

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PENGARUH PEMBAYARAN PAJAK DAERAH TERHADAP PELAYANAN PEMERINTAH DAERAH KOTA PALEMBANG Sugiharto Sugiharto; Dimas Pratama Putra
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.890

Abstract

This research aims to determine and analayze the effect of local tax payment on government services in the city of Palembang. The research method used in this study is a qualitative descriptive wih associative problem formulation. The population used in this study were all employees in the sub- district of kertapati taken wih purvosive sampling method as many as 40 employees by filling out a questionnaire. The technique used in this research is linear regression. Based on the result of this research, regional tax payments influence local government services in the city of Palembang, this can be seen from the results of the t-test that the significance is smaller than 0.05, which means Ho is rejected and Ha is accepted. The correlation coefficient which states the closeness of the relationship are strong and positive at 0.736. With a coefficient of determination of 0.541 or 54.1 percent, the rest is influenced by other variables not examined in this research. The conclusion of this reserch states that the hypothesis which states that local tax payments influence local government services in the city of Palembang is acceptable. Keywords: Payment of Local Taxes, Local Government Services
PENGARUH PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PADA PT. SAPTA SARI TAMA PALEMBANG sugiharto sugiharto; Salman Salman
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (897.986 KB) | DOI: 10.52333/ratri.v3i1.802

Abstract

This research aims to see the effect of the implementation of internal control on the realiability of financial reporting. The financial reporting show indications of receivables that are not in line with expectations and the occurrence of excess or shortage of stock. This reporting is closely related to the implementation of internal control that can achieve the purpose of its implementation, namely the realiability of financial reporting. The population and sample in this research were 40 employees, all of which were used as a population. This research used exploratory and causality and the formulation of associative problems using questionnaires. Based on the results of the research, internal control affects the realiability of financial reporting. The conclusion of this research states that the hypothesis which states that internal control affects the realiability of financial reporting is acceptable.