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All Journal Jurnal Bisnis dan Kewirausahaan Journal of Comprehensive Science (JCS)
Anak Agung Gde Mantra Suarjana
Jurusan Akuntansi, Politeknik Negeri Bali, Indonesia
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Pengaruh Kompetensi, Kinerja Mahasiswa Akuntansi Terhadap Kepuasan Pengguna Industri Di Propinsi Bali Anak Agung Gde Mantra Suarjana
Journal of Comprehensive Science (JCS) Vol. 2 No. 6 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

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Abstract

Perguruan tinggi mengharapkan agar lulusannya sesuai dengan kebutuhan pengguna industri dan siap kerja. Persepsi dunia industri harus ditelusuri, sehingga tujuan penelitian ini adalah untuk menganalisis 1) Pengaruh kompetensi mahasiswa akuntansi terhadap kepuasan pengguna industri. 2) Menganalisis pengaruh kinerja mahasiswa akuntansi terhadap kepuasan pengguna industri. 3) Menganalisis pengaruh kompetensi dan kinerja mahasiswa akuntansi secara simultan terhadap kepuasan pengguna industri. Pengumpulan data dilakukan dengan teknik kuesioner. Jumlah sampel mahasiswa sebanyak 100 orang diambil saat Praktik Kerja Lapangan pada dunia industri di Propinsi Bali. Analisis data dengan teknik analisis kuantitatif yaitu regresi linear berganda. Hasil analisis data dengan signifikansi 0,05 menunjukkan bahwa kompetensi mahasiswa akuntansi berpengaruh positif dan signifikan terhadap kepuasan dunia industri. Kinerja mahasiswa akuntansi berpengaruh positif dan signifikan terhadap kepuasan dunia industri. Kompetensi dan kinerja mahasiswa akuntansi secara simultan berpengaruh positif dan signifikan terhadap kepuasan pengguna industri di Propinsi Bali
Pengaruh Self Assessment System, Pengetahuan dan Pemahaman Perpajakan serta Machiavellian terhadap Kepatuhan Wajib Pajak Orang Pribadi I Komang Sukra Dinata; I Made Marsa Arsana; Anak Agung Gde Mantra Suarjana
Jurnal Bisnis dan Kewirausahaan Vol. 19 No. 2 (2023): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v19i2.151-162

Abstract

The problem in this research is: Does the self-assessment system have an impact on WP OP compliance? Does knowledge and understanding of taxation have an impact on WP OP compliance? Does Machiavellian impact WP OP compliance? Does the self-assessment system, knowledge and understanding of taxation, and Machiavellian simultaneously have an impact on WP OP compliance? Research objective: To analyze the impact of the self-assessment system on WP OP compliance. Analyze the impact of knowledge and understanding of taxation on WP OP compliance. Analyze the impact of Machiavellian on WP OP compliance. Analyzing the impact of the self-assessment system, knowledge and understanding of taxation, and Machiavellian simultaneously on WP OP compliance. Data collection was carried out using a questionnaire technique. The number of samples is 99 people WP OP. The data processing technique uses multiple linear regression. The results of data analysis with a significance of 0.05 indicate that the self-assessment system has a positive and significant impact on WP OP compliance. Knowledge and understanding of taxation has a positive and significant impact on taxpayer OP compliance. Machiavellian has a negative and insignificant impact on WP OP compliance. Self-assessment system, knowledge and understanding of taxation, and Machiavellian simultaneously impact W P OP compliance. The advice given is that the implementation of the Self-assessment system continues to be improved and the socialization of tax rules continues to be encouraged in an effort to increase knowledge and understanding of taxation for taxpayers.
Co-Authors I Komang Sukra Dinata I Made Marsa Arsana