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PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Anggarini, Luh Putu Irma; Yuesti, Anik; Sudiartana, I Made
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.529 KB)

Abstract

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.
Role of Corporate Social Responsibility in Supply Chain Management and Increasing Corporate Value Yuesti, Anik; Ayu R. Rumanti, I Gusti; Kepramareni, Putu; Suardhika, I Nengah
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.38 KB)

Abstract

Abstract- This study aims to determine the effect of profitability, leverage and company size on firm value as well as the role of corporate social responsibility (CSR) in supply chain management, moderating the effect of profitability, leverage and company size on firm value. The sample comprises 28 manufacturing companies listed on the Indonesia Stock Exchange, taking their financial reports from 2015 to 2017. Data were collected from the annual financial statements of the companies obtained from the IDX. Data were analysed through classic assumption test, interaction test with moderated regression analysis and F and t test for significance. Results showed that profitability positively and significantly affects 4,679 firm value with a significance level of 0,000. Leverage negatively and significantly affects -2.682 firm value with a significance level of 0.009. The size of the company positively and significantly affects 3,851 company value with a significance level of 0,000. Interaction analysis results show that CSR moderates the effects of profitability, leverage and company size on firm value.
Analisa Spasial Menggunakan Sistem Informasi Geografis untuk Identifikasi Penyerapan Ruang Terbuka Hijau Terhadap Emisi Karbondioksida Vitianingsih, Anik Vega; Ramadhan, Rachmad Ary; Maukar, Anastasia Lidya; Puspitarini, Erri Wahyu; Susilo, Yunus
Jurnal Nasional Pendidikan Teknik Informatika : JANAPATI Vol 10, No 2 (2021)
Publisher : Prodi Pendidikan Teknik Informatika Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/janapati.v10i2.30007

Abstract

Perubahan iklim dapat mengakibatkan dampak negatif pada lingkungan. Penyebab salah satunya merupakan pemanasan global, yaitu meningkatkatnya emisi karbondioksida (CO2). Penelitian ini menggunakan teknolgi Sistem Infromasi Geografis (SIG) dalam melakukan Analisa untuk identifikasi penyerapan ruang terbuka hijau (RTH) terhadap massa emisi CO2 dengan status rendah, sedang dan tinggi. Metode Box Model digunakan untuk proses Analisa spasial tersebut berdasarkan parameter kegiatan industri, konsumsi bahan bakar, pemakaian LPG, peternakan, tumpukan sampah dan respirasi manusia. Laju serapan terhadap emisi CO2 pada RTH dikategorikan pada klas cukup RTH dan kurang RTH. Hasil uji menggunakan Cohen’s Kappa menghasilkan koefisien rata-rata 0.41, sehingga dapat disimpulkan bahwa Box Model dan daya serap terhadap emisi CO2 memiliki tingkat cukup kategori kekuatan kesepakatan untuk digunakan dalam pemodelan data spasial. 
Professional Commitment And Whistleblowing Intention: The Role Of National Culture Ni Wayan Rustiarini; Anik Yuesti; Ni Putu Shinta Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.781 KB) | DOI: 10.22219/jrak.v11i1.14558

Abstract

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.
PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Luh Putu Irma Anggarini; Anik Yuesti; I Made Sudiartana
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.302

Abstract

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.
Analisis Kebiasaan Berolahraga di Masa Covid-19 Menggunakan Kerangka Kerja Gamifikasi Octalysis Anastasia L Maukar; Fitri Marisa; Anik Vega Vitianingsih; Erri Wahyu Puspitarini; Elta Sonalitha; Rini Agustina
Jurnal Teknologi dan Manajemen Informatika Vol 7, No 1 (2021): Juni 2021
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jtmi.v7i1.6041

Abstract

Saat ini seluruh penduduk dunia berjuang melawan wabah covid-19. Cara yang efektif melawan covid adalah melawannya dengan meningkatkan imut tubuh. Salah satu cara meningkatkan imun tubuh adalah menjaga hidup sehat dengan kebiasaan berolahraga. Namun faktanya sebagian besar orang cenderung enggan berolahraga dengan berbagai alasan. Maka penelitian ini menganalisis bagaimana motivasi masyarakat dalam berolahraga selama pandemic Covid-19 dengan analisis core drive Octalysis sehingga dapat digali lebih jauh doronga-dorongan apa saja yang mungkin lemah dan yang kuat sehingga bisa dijadikan referensi bagi pihak-pihak yang berkepentingan untuk menyelenggarakan kegiatan olahraga yang lebih diminati. Hasil analisis menunjukkan bahwa kecenderungan masyarakat berolahraga semasa pandemic Covid-19 adalah termotivasi ingin menjaga kesehatan diri sendiri dan menginspirasi orang lain untuk hidup sehat. Sedangkan suasana kompetisi maupun kerjasama dalam olah raga tidak terlalu dibutuhkan karena masyarakat tidak terlalu termotivasi dari dua hal tersebut.
Boneka Berbicara Sebagai Media Pembelajaran Anggota Tubuh Manusia Untuk Anak Usia Dini Dwi Cahyono; Wahyu Saputra; Anik Vega Vitianingsih
J I M P - Jurnal Informatika Merdeka Pasuruan Vol 7, No 1 (2022): MARET
Publisher : Fakultas Teknologi Informasi Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37438/jimp.v7i1.349

Abstract

Certain types of learning can be provided through the use of media, including the use of print media, displays, audio, video, visuals, multimedia, and other media intended to facilitate learning. Learning should also begin at an early age, starting with simple basics such as introducing the human body and introducing the limbs of the human body. One of them can use the media in the form of a doll that can give orders to children. Understanding the human body, this study focuses on the introduction of the human body. Especially in early childhood, by using doll-shaped media that can be commanded to touch the doll's limbs. The methodology used in this study is research and development in which this study analyzes needs, manufactures products, and tests the effectiveness of manufactured products. The results of this study are shown using the results of accuracy, memory, and accuracy tests. The final result of the accuracy test is 71%, memory is 90%, and accuracy is 66%. In other words, Talking Doll can be used as an overall alternative. A medium for learning human limbs in early childhood., Although the accuracy of the speaking doll needs to be optimized.Keywords— Talking dolls, learning media, childhood, body parts
THE EFFECT OF THE UTILIZATION OF INFORMATION TECHNOLOGY AND ORGANIZATIONAL CULTURE ON EMPLOYEE MOTIVATION AND PERFORMANCE Ni Komang Prasiani; Anik Yuesti; Nengah Sudja
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 1 (2020): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v2i1.1865

Abstract

The purpose of this study is to determine the relationship between organizational culture variables, information technology, and employee performance, whether or not technology plays a role in improving employee performance. The population in this study is the Information System Users (SINERGY) in the Bali Design and Business Institute, consisting of 81 lecturers and employees. Data relating to research variables were collected using questionnaires that were distributed to all respondents and filled in by the respondents themselves based on the respondents' perceptions. Based on the instrument test performed, it was proven that all statement items in the questionnaire are valid and reliable. This study uses Structural Equation Modeling (SEM) analysis. The results indicate that: the use of information technology has a positive and significant effect on motivation. Organizational culture has a positive effect on motivation. The use of information technology has a positive on employee performance. Organizational culture has a positive effect on employee performance. Motivation has a positive and significant effect on employee performance. Keywords: Information Technology, Organizational Culture, Motivation and Employee Performance.
Analisa Spasial Menggunakan Sistem Informasi Geografis untuk Identifikasi Penyerapan Ruang Terbuka Hijau Terhadap Emisi Karbondioksida Anik Vega Vitianingsih; Rachmad Ary Ramadhan; Anastasia Lidya Maukar; Erri Wahyu Puspitarini; Yunus Susilo
Jurnal Nasional Pendidikan Teknik Informatika : JANAPATI Vol. 10 No. 2 (2021)
Publisher : Prodi Pendidikan Teknik Informatika Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/janapati.v10i2.30007

Abstract

Perubahan iklim dapat mengakibatkan dampak negatif pada lingkungan. Penyebab salah satunya merupakan pemanasan global, yaitu meningkatkatnya emisi karbondioksida (CO2). Penelitian ini menggunakan teknolgi Sistem Infromasi Geografis (SIG) dalam melakukan Analisa untuk identifikasi penyerapan ruang terbuka hijau (RTH) terhadap massa emisi CO2 dengan status rendah, sedang dan tinggi. Metode Box Model digunakan untuk proses Analisa spasial tersebut berdasarkan parameter kegiatan industri, konsumsi bahan bakar, pemakaian LPG, peternakan, tumpukan sampah dan respirasi manusia. Laju serapan terhadap emisi CO2 pada RTH dikategorikan pada klas cukup RTH dan kurang RTH. Hasil uji menggunakan Cohen’s Kappa menghasilkan koefisien rata-rata 0.41, sehingga dapat disimpulkan bahwa Box Model dan daya serap terhadap emisi CO2 memiliki tingkat cukup kategori kekuatan kesepakatan untuk digunakan dalam pemodelan data spasial. 
Implications of Circular Economy, Supply Chain Management Innovation and Sustainability on Organisational Performance Gregorius Paulus Tahu; Anik Yuesti; Daniel Manek; Yenny Verawati
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.425 KB)

Abstract

Abstract-This study analysed the effects of circular economy, supply chain management innovation and sustainability on organisation performance. A total of 163 respondents, who are public sector employees in Bandung City, participated in this study. The hypotheses were tested using the descriptive and verification research methods. Data were collected using a questionnaire, and structural equation modelling analysis through the LISREL programme was employed. Results indicated that circular economy and supply chain management innovation significantly and positively influence organisation performance. Similarly, supply chain management innovation significantly and positively influences sustainability, which also significantly and positively influences organisation performance.
Co-Authors Achmad Choiron Affi Nizar Suksmawati Agustina, Rini Alda Raharja Anastasia L Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anggarini, Luh Putu Irma Anggi Firmansyah Anindo Saka Fitri Arizia Aulia Aziiza Atanasia Pramudita Ayu R. Rumanti, I Gusti Azhari Atul Aini Bella Chelsea Berliana Carmen Castro Menes Daniel Manek Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Dwi Cahyono Dwi Cahyono Elta Sonalitha Emma Budi Sulistiarini Erri Wahyu Puspitarini Fahmi Poernamawatie Fedianty Augustinah Fitri Marisa Fitri Marisa Fitri Marisa Gregorious Paulus Tahu Gregorius Paulus Tahu Gregorius Paulus Tahu Hetty Purnamasari Himawan I Gede Cahyadi Putra I Made Sudiartana, I Made I Nengah Suardhika I Putu Pratama Adiputra Ida Ayu Lidya Primadona Intan Yosa Pramisela Istiadi Jessica Ananda Putri Litafira Syahadiyanti Luh Putu Irma Anggarini Maxi Maroep Mucalinda Rupasari Natasya Kurnia Putri Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Komang Prasiani Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Putu Shinta Dewi Ni Wayan Rustiarini Ni Wayan Rustiarini Ni Wayan Sumiantari Nihayatus Sholichah Puspitarini, Erri Wahyu Putu Gede Ari Krismantoro Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Rachmad Ary Ramadhan Rahmawati Erma Standsyah Ramadhan, Rachmad Ary Rambu Hunggu Hau Maritu Rangga Pahlevi Putra Ravino Rahman Rudy Joegijantoro, Rudy Seftin Fitri Ana Wati Slamet Kacung Sulis Janu Hartati Susilo, Yunus Syahroni Wahyu Iriananda, Syahroni Wahyu Titis Indah Widyawati Verdi Yasin Verdi Yasin Veronika Nugraheni Sri Lestari Wahyu Saputra WINDI SETIAWAN Yenny Verawati Yudi Karisma Sari Yudid Nuriantono Yunus Susilo Zulfikar Amirul Mustafa