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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Economic Edu
Diah Khairiyah
Universitas Muhammadiyah Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

 1 
Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) Mirra Sri Wahyuni; Diah Khairiyah; Nensi Yuniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2397

Abstract

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study wereprimary data. The primarydata were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program.
Pengaruh Informasi Akuntansi Manajemen Dan Sistem Penghargaan Terhadap Kinerja Rumah Sakit (Studi Empiris Pada Rumah Sakit Umum Daerah Arga Makmur) Diah Khairiyah; Mirra Sri Wahyuni; Herwan MDK; Audry Nurmeliana Putri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3452

Abstract

This study aims to determine the effect of: (1) management accounting information on hospital performance (2) reward system on hospital performance (3) management accounting information and reward system simultaneously on hospital performance. The type of research used in this research is quantitative. The population of this study were all employees of the Arga Makmur Regional General Hospital. The sampling technique used in this study was the purposive sampling technique with a total sample of 40 people. Data collection techniques using a questionnaire. The data analysis technique used to answer the hypothesis is multiple regression. Based on the results of the research conducted, it shows that there is an effect of management accounting information and system rewards on Hospital Performance. From the results of the coefficient of determination, it can be seen that the Adjusted R square is 0.442. This shows that management accounting information and reward systems affect hospital performance by 44.2% while the remaining 55.8% can be explained by other factors not examined in this study.
Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen, Ketidakpastian Lingkungan, Dan Desentralisasi Terhadap Kinerja Manajerial Pada Hotel Di Kota Bengkulu Diah Khairiyah; Ahmad Junaidi; Muhammad Yusuf
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3969

Abstract

This study aims to test whether Broad scope, Timelines, Aggregation, Integration, environmental uncertainty, and decentralization affect managerial performance.The sample in this study were 35 respondents consisting of 22 hotels selected based on certain criteria using purposive sampling. The type research is descriptive quantitative research to hypothesis testing. This research is included in the quantitative approach and the data used in this research are primary data. The data collection method was carried out using the questionnaire method. Data was collected by survey method by disturbing questionnaires directly. Furthermore data analysis was carried out using multiple linear regression analysis with the help of the SPSS version 18.0 Program. The results of this study indicate that study indicate that (1) Broad scope characteristics do not affect managerial performance, (2) Timeliness characteristics affect managerial performance, (3) Aggregation characteristics affect managerial performance, (4) Integration characteristics affect managerial performance, (5) The characteristics of environmental uncertainty have an effect on managerial performance, (6) the characteristics of decentralization have no effect on managerial performance, (7) the characteristics of management accounting information systems, environmental uncertainty and decentralization have an effect on managerial performance.
Co-Authors Ahmad Junaidi Audry Nurmeliana Putri Febindra eka widi Oktavia Hernadianto, Hernadianto Herwan MDK Hiltia Feni Fitria Ikhsan Fadhilah Jandipa Loparis Legista Sari Marini Marini Mirra Sriwahyuni Muhammad Yusuf Nensi Yuniarti Podesta, Fiana RANI Ranidiah, Furqonti Rina Yuniarti, Rina Setiorini, Hesti Suharmi Suharmi Sumarlan, Ahmad Tio Dwi Cahyo Ulfa Tri Ummul Khair Wendhy Iriyani Atmaja Yafhet Conellya Yanti Paulia Yulian Fauzi