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All Journal Jurnal TAMBORA Ulil Albab Jurnal Cendekia Ilmiah ULIL ALBAB J-CEKI
Fajar Satriya Segarawasesa
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING (Studi pada RSUD di Pulau Jawa Periode 2019 – 2020) Siti Barokah; Fajar Satriya Segarawasesa
Jurnal TAMBORA Vol. 7 No. 1 (2023): EDISI 18
Publisher : Wakil Rektor 3, Direktorat Pengabdian kepada Masyarakat dan Publikasi, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/jt.v7i1.2582

Abstract

Internet Financial Reporting (IFR) digunakan sebagai salah satu bentuk transparansi laporan keuangan. Faktor-faktor yang mempengaruhi IFR adalah profitabilitas, leverage, likuiditas, size dan age. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, likuiditas, size dan age terhadap pengungkapan internet financial reporting pada RSUD di Pulau Jawa periode 2019-2020. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan populasi RSUD di Pulau Jawa periode 2019-2020. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh sampel yang sesuai kriteria sebanyak 25 RSUD di Pulau Jawa periode 2019-2020. Hasil uji koefisien determinasi menunjukkan bahwa besarnya R Square adalah sebesar 0.254. Hal ini menunjukkan bahwa variabel profitabilitas, leverage, likuiditas, size dan age mempengaruhi internet financial reporting sebesar 25,4% dan sisanya sebesar 74,6% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Hasilp enelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap internet financial reporting, sedangkan leverage, likuiditas, size dan age tidak berpengaruh terhadap internet financial reporting.
Analisis Implementasi Sistem Informasi Akuntansi Penjualan Kredit Pada Koperasi Guru dan Pegawai di MAN 1 Sleman Reza Alamsyah Harahap; Fajar Satriya Segarawasesa
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.2060

Abstract

Cooperatives as non-profit organizations must have an effective and adequate accounting information system. With a good accounting information system, it becomes an important basis for all operations that occur in a business organization. One of the objectives of the accounting information system is to improve the internal control structure of the company. The purpose of this study was to analyze the implementation of the credit sales accounting information system, in which credit sales also became a source of fixed income at the Amanah Cooperative MAN 1 Sleman, in order to determine the effectiveness of the credit sales accounting information system. This study applied descriptive analysis research with a qualitative approach, because it needed direct observation related to the object and subject under study. The data from this study were obtained through observation, interviews, and documentation at Amanah Cooperative MAN 1 Sleman. The results showed that the credit sales accounting information system at the Amanah Cooperative MAN 1 Sleman was still not effective and adequate, the function of the credit sales system was still inadequate with the presence of multiple tasks and the job description did not match the work in the field so that the tasks carried out become ineffective.
Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Kebumen Tri Wahyu Ningrum; Fajar Satriya Segarawasesa
J-CEKI : Jurnal Cendekia Ilmiah Vol. 2 No. 6: Oktober 2023
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v2i6.2029

Abstract

This study aims to examine and analyze the effect of tax amnesty, e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance in Kebumen Regency. This study applied a quantitative approach. The population in this study was 477,110 individual taxpayers. The sample used in this study was 100 individual taxpayers in Kebumen Regency. The technique for determining the number of samples in this study used the slovin formula. Data collection techniques employed a questionnaire. Methods of data analysis used multiple linear regression analysis with the SPSS 26 program. This research concluded that tax amnesty and e-filing had no effect on individual taxpayer compliance. Meanwhile, taxpayer awareness and tax sanctions had a positive effect on individual taxpayer compliance.
Analisis Implementasi Sistem Informasi Akuntansi Penjualan Kredit Pada Koperasi Guru dan Pegawai di MAN 1 Sleman Reza Alamsyah Harahap; Fajar Satriya Segarawasesa
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.2060

Abstract

Cooperatives as non-profit organizations must have an effective and adequate accounting information system. With a good accounting information system, it becomes an important basis for all operations that occur in a business organization. One of the objectives of the accounting information system is to improve the internal control structure of the company. The purpose of this study was to analyze the implementation of the credit sales accounting information system, in which credit sales also became a source of fixed income at the Amanah Cooperative MAN 1 Sleman, in order to determine the effectiveness of the credit sales accounting information system. This study applied descriptive analysis research with a qualitative approach, because it needed direct observation related to the object and subject under study. The data from this study were obtained through observation, interviews, and documentation at Amanah Cooperative MAN 1 Sleman. The results showed that the credit sales accounting information system at the Amanah Cooperative MAN 1 Sleman was still not effective and adequate, the function of the credit sales system was still inadequate with the presence of multiple tasks and the job description did not match the work in the field so that the tasks carried out become ineffective.
Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Kebumen Tri Wahyu Ningrum; Fajar Satriya Segarawasesa
J-CEKI : Jurnal Cendekia Ilmiah Vol. 2 No. 6: Oktober 2023
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v2i6.2029

Abstract

This study aims to examine and analyze the effect of tax amnesty, e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance in Kebumen Regency. This study applied a quantitative approach. The population in this study was 477,110 individual taxpayers. The sample used in this study was 100 individual taxpayers in Kebumen Regency. The technique for determining the number of samples in this study used the slovin formula. Data collection techniques employed a questionnaire. Methods of data analysis used multiple linear regression analysis with the SPSS 26 program. This research concluded that tax amnesty and e-filing had no effect on individual taxpayer compliance. Meanwhile, taxpayer awareness and tax sanctions had a positive effect on individual taxpayer compliance.
Co-Authors Reza Alamsyah Harahap SITI BAROKAH Tri Wahyu Ningrum