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p-Index From 2019 - 2024
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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Innovation Business Management and Accounting Journal
Kartika Ayu Kinanti
Institut Teknologi dan Bisnis Widya Gama Lumajang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Is the Phenomena of the Increase in Restaurants and Cafes in Lumajang is Directly Compared to Restaurant Tax Acquisition? Kartika Ayu Kinanti; Moh. Hudi Setyobakti; Yulian Ade Chandra
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.41

Abstract

This study aims to identify the extent to which the phenomenon of increasing restaurants and cafes in Lumajang has an impact on restaurant tax revenues. This research is a survey research with an interview method conducted with BPRD Lumajang and Restaurant/Cafe Owners who will be used as research samples where information or data is collected in a short time with several stages, namely determining interview questions, then the collected data will be identified and analyzed real-time. time. This research was carried out as an effort to optimize regional income through the local tax sector. The results of this study can be used as one illustration that in fact Lumajang still needs local tax socialization because the level of understanding and knowledge is lacking resulting in several potential taxes that should be able to increase regional income never reporting their tax obligations.
Research Trend of Moral Hazard in Banking Industry Firdaus Al Maidah; Kartika Ayu Kinanti; Yulian Ade Chandra
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1029

Abstract

Academic journals provide an important forum for the global academic community to interact and develop knowledge on the topic of moral hazard in the banking industry. Reviewing papers published between 2012 and 2023 can help academics acquire full knowledge of how this important topic has evolved over time and indicate new topics for additional discovery and investigation. The previous publications were assessed based on the annual number of articles published, author contributions, and research focus in their studies using a systematic analysis of a two-stage literature review. According to the review on moral hazard in the banking industry from 2012 to 2023, this research highlights the importance of conducting a comprehensive literature review due to the decline in published papers. It also examines the distribution of publications across various journals and explores a diverse range of topics within the field. The results highlight the significance of efficient risk management, regulatory supervision, and proper allocation of financial resources for maintaining a secure and sustainable financial system. Additional studies in these areas can enhance our knowledge and provide valuable insights to policymakers and professionals aiming to foster financial stability and promote responsible business practices.
Co-Authors Firdaus Al Maidah Moh. Hudi Setyobakti Yulian Ade Chandra