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Journal : Jurnal Ilmiah Akuntansi Kesatuan

Peran Sistem Informasi Akuntansi Dalam Mencegah Kecurangan: Pendekatan Studi Di Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Arifah, Alfin Nur; Abdurachman, Aditia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1776

Abstract

This study aims to investigate the relationship between Internal Governance and Accounting Information Systems with Fraud Prevention in the banking sector in Tasikmalaya. The population focused on employees of Bank BJB Syariah and Bank BSI. The sampling method used was Saturated Sampling. Data analysis was conducted through multiple linear regression using SPSS 16 software. The results showed that partially, there was no significant influence between the Accounting Information Systems and Fraud Prevention, as well as between Internal Governance and Fraud Prevention. Simultaneously, both also did not significantly affect Fraud Prevention. These findings provide important insights into the context of risk management and internal control in the banking industry, especially in Tasikmalaya. The implications can assist companies in designing more effective control strategies to reduce the risk of fraud and improve operational integrity. Keywords: Accounting Information Systems, Internal Governance, Fraud Prevention
Pengaruh Pelayanan Fiskus terhadap Kepatuhan Pajak Kendaraan Bermotor: Studi Empiris di Desa Sukanagara Astuti, Dewi Ratnasari; Ridwan, Rizky; Prayoga, Cepi Juniar; Isnawati, Isnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.2484

Abstract

This study was conducted with the objective of empirically testing and verifying the impact of the quality of service provided by fiscal authorities on motor vehicle tax compliance in Sukanagara Village. Motor vehicle taxpayers in this village, active in the fiscal year 2023, were used as the population for the study. A quantitative method was employed, where data was collected through questionnaires distributed to respondents and through literature review including academic journals and online sources. Several techniques were used to analyze the collected data. This included data quality tests to ensure the reliability of the data used, classical assumption tests to check the prerequisites for statistical analysis, and hypothesis testing to determine the significance of the impact of service quality on tax compliance. The results of this study are highly significant; based on the partial regression coefficient test or t-test, a t-value of 8.588 was obtained with a very low significance level (0.000), indicating a strong positive influence of the quality of fiscal services on motor vehicle tax compliance in Sukanagara Village. This shows that improvements in fiscal service quality have a direct impact on enhancing tax compliance among taxpayers, affirming the importance of high-quality services in improving the effectiveness of tax revenue collection. Keywords: Quality Of Service, Taxpayer Compliance