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Ilomata International Journal of Tax and Accounting
Published by Yayasan Ilomata
ISSN : 27149838     EISSN : 27149846     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 2 No 1 (2021): January 2021" : 8 Documents clear
Top Management Support Functions in Higher Education Management Accounting Information Systems Hertati, Lesi; Antasari, Rina; Nazarudin, Nazarudin; Fery, Irlan; Azwari, Peny Cahaya; Safkaur, Otniel
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.179

Abstract

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.
The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, Vera; Hertati, Lesi; Antasari, Rina; Nazarudin, Nazarudin
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.185

Abstract

Leadership is a leader's way of influencing subordinates with certain characteristics so that they can achieve the desired goals. One of the factors for the success of a leader depends on the leadership techniques used in creating situations that cause the people they lead to arise awareness to carry out what they want. In other words, whether a leader is effective or not depends on how his ability to manage and apply his leadership pattern under the situation and conditions of the organization. Feelings related to job satisfaction and dissatisfaction tend to reflect the worker's assessment of current and past work experiences rather than expectations for the future. So it can be concluded that there are two important elements of job satisfaction, namely job values ​​and basic needs. Work values ​​are the goals to be achieved in doing work tasks. What is wanted to be achieved are work values ​​that are considered important by individuals. It goes on to say that work values ​​must match or help fulfill basic needs. Thus it can be concluded that job satisfaction is the result of labor which is related to work motivation with the degree of importance of job aspects for individuals. An individual will feel satisfied or dissatisfied with his work, which depends on how he perceives a match or contradiction between his desires and the results he gets. This research method is the method of exploration and verification, the analysis tool is structural equation modeling (SEM, PLS). The results showed that the influence of the Covid-19 crisis leadership style on job satisfaction has implications for company performance.
The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Cameliawati, Rissa Ayu; Ratih, Ratih Kumala
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.193

Abstract

The number of motorized vehicles has increased from year to year, but this has not been matched by the increase in the number of vehicles that have re-registered at the SAMSAT (One Stop Integrated Service) Office in Bekasi City. With the activities of the investigating team, the investigating team plays an important role especially for tax actors who do not re-register at SAMSAT Bekasi City, where they remind taxpayers to pay motor vehicle tax. This study aims to analyze the effectiveness of the motor vehicle tax inspection team as well as the obstacles and efforts made in increasing motor vehicle tax revenue in Rawalumbu Village, Bekasi City. The author uses the theory of David Krech, Richard S, Cruthfied and Egerton L. Ballachey Danim (2012: 119-120) in a book entitled Leadership Motivation and Effectiveness. This research is expected to be useful academically and practically. The method used in this research is descriptive qualitative. The results showed that the performance of the motor vehicle tax inspection team in Rawalumbu Village, Bekasi City was effective when measured by Beni Pekei's (2016) effectiveness criteria with a score of 100.38%. The obstacles faced in the effectiveness of the investigating team are the distance that is too far, the taxpayer's data is not up to date, and inadequate supervision by P3DW and SAMSAT. Meanwhile, efforts have been made, among others, Rawalumbu Village to cooperate with investigative teams and sub-districts to update taxpayer data periodically and to conduct socialization and education to taxpayers.
The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts Safkaur, Otniel
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.199

Abstract

The internal control system is a process, which is influenced by human resources and information technology systems, which are designed to help an organization achieve a goal. The internal control system is a way to direct, supervise, and measure the resources of a regional financial management apparatus. The purpose of the internal control system is to achieve goals and guarantee or provide accurate financial reports and ensure compliance with laws and regulations. The internal control system, consisting of policies and procedures used in company operations to provide reliable financial information and ensure compliance with applicable laws and regulations. At the regional financial management apparatus level, the objectives of internal control are related to the reliability of financial reports, timely feedback on the achievement of operational and strategic objectives, and compliance with laws and regulations on cash receipts. At a specific transaction level, internal control refers to actions taken to achieve an objective to ensure payment, receipt of cash from third parties for a service that is performed). Internal control system procedures reduce process variations and cash receipt transactions and provide more accurate results. The population in this study were 44 SKPDs in the Skouw Mabo, Skouw, Yambe, Skouw Sae, and Mosso areas, Muara Tami District, Jayapura City. These four areas are the border areas of the Republic of Indonesia and Papua New Guinea. The sample collection method is purposive sampling by taking samples from the regional financial management apparatus. The data analysis technique used in this study was SEM PLS. The results of this study indicate that the internal control system, cash sales affect cash receipts.
The Effect Of Product Quality, Service Quality, Price On Product Purchasing Decisions On Consumer Satisfaction Chaerudin, Satria Mulia; Syafarudin, Afriapoll
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.202

Abstract

This study aims to provide empirical evidence regarding the influence of product quality, service quality, and price on the decision to purchase medical device products and their implications for consumer satisfaction. This study uses the PLS (Partial Least Square) analysis method. This study uses primary data in the form of a questionnaire and is distributed to 141 (one hundred and forty-one) respondents who are users of medical device products, namely apheresis machines. Based on the overall exposure of statistical calculations on structural model analysis and testing that partially, product quality is proven to have a positive and significant effect on purchasing decisions for medical device products, service quality is proven to have a positive and significant effect on purchasing decisions for medical device products, prices are proven to have a positive and significant effect. significant towards the decision-making of medical device product purchasing, product quality proved to have a positive and significant effect on consumer satisfaction of owned medical device products, service quality proved to have a positive and significant effect on consumer satisfaction of medical device products, price proved to have a positive and significant effect on consumer satisfaction of medical device products health. The purchase decision is proven to have a positive and significant effect on consumer satisfaction with medical device products.
The Effect of Product Quality on Customer Satisfaction Implications on Customer Loyalty in the Era Covid-19 Syafarudin, Afriapoll
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.204

Abstract

Customer satisfaction is the level of customer satisfaction after comparing the services or products received under what is expected. consumer satisfaction is the feeling of disappointment or pleasure for each individual after comparing the performance of the product that is thought of according to the expected product performance. Customer satisfaction is the goal of every company for the survival of every company. Paying attention to and increasing the level of customer satisfaction is very useful in the world of business competition. Companies with a high level of customer satisfaction tend to be superior to other competitors. Not only improving, but the company must also be able to maintain the stability of customer satisfaction levels to remain high. The function of customer satisfaction is very important in running a service and product business. By paying attention to customer satisfaction, entrepreneurs and business owners can find out about complaints and feedback from customers who receive services or products. From complaints and suggestions, the company can improve and improve the quality of customer service and products offered to compete and outperform competitors. A good company provides a means by which consumers can submit input and complaints so that consumers feel their voice heard. The research survey was conducted on 150 functional units at regional banks in Indonesia. The results showed that product quality affected customer quality and customer quality affected customer loyalty.
The Influence of Service Quality, Marketing Mix, on Bank Customer Satisfaction in the Era Covid-19 Rumiyati, Rumiyati; Syafarudin, Afriapoll
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.206

Abstract

Building loyalty is no longer an option in the banking world. In recent years a trend has emerged, namely the tendency for customers to have more than one savings account at different banks. One of the ways to do this is by marketing service quality and marketing mix to customer satisfaction. The Bank's compliance with government policies to prevent the spread of COVID-19 is the Work From Home policy. Banking measures to optimize employee efforts to maintain the health of their closest people at home while providing maximum protection from the potential for contracting COVID-19 while interacting with the community while working or traveling to and from the office, namely adjustments to work systems. The role of marketing in banking is to build strong relationships sustainably by providing excellent service for the development of service quality such as Servqual, with Tangible, Responsiveness, Reliability, Assurance, and Empathy characteristics. New service quality that can be applied in the banking world in particular. The most important thing is Banking Service Quality (BSQ.) Like conventional bank service products, the bank's low rating. Testing using the PLS (Partial Least Square) analysis method. The results showed that customer satisfaction has a positive and significant effect on customer loyalty. Customer satisfaction affects the reliability, effectiveness, and assurance of the service portfolio, price, and access. Tangible must receive extra attention so that customer satisfaction can increase.
The Role of Accounting Information System Afflication In Reliability Financial Reporting Hertati, lesi; Safkaur, Otniel; Yanti, Dwi; Fery, Irlan; Azwardi, Peny Cahaya
Ilomata International Journal of Tax and Accounting Vol 2 No 1 (2021): January 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i1.208

Abstract

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

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