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<![CDATA[Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Pengelolaan Alokasi Dana Desa (Studi Kasus Kecamatan Boliyohuto Kabupaten Gorontalo) ]]>
<![CDATA[FARA DITA]]>;
<![CDATA[Dr. Niswatin]]>;
<![CDATA[Usman -]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v4i2.7805
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern berpengaruh terhadap Pengelolaan Alokasi Dana Desa Di Kecamatan Boliyohuto Kabupaten Gorontalo.Jenis metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan survey kuesioner. Adapun jumlah responden dalam penelitian ini sebanyak 52 responden yang terdiri dari Kepada Desa, Sekretaris Desa, Bendahara Desa, dan Badan Permusyawaratan Desa di seluruh Kecamatan Boliyohuto Kabupaten Gorontalo. Teknik analisis data dalam penelitian ini adalah analisis kuantitatif deskriptif dengan menggunakan uji t statistik, uji f statistik, dan uji koefisien determinasi (R Square) dengan menggunakan IBMSPSS 16 for windows. Berdasarkan hasil penelitian menunjukkan bahwa Pemanfaatan Teknologi Informasi berpengaruh secara persial senilai 58.9%, dan Sistem Pengendalian Intern berpengaruh secara persial sebesar 58.5%. kemudian secara simultan Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern berpengaruh positif dan signifikan terhadap Pengelolaan Alokasi Dana Desa di kecamatan Boliyohuto Kabupaten Gorontalo dengan nilai determinan sebesar 56.4% sedangkan sisanya sebesar 43.6% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Pengelolaan Dana Desa Klafisikasi JEL : M4]]>
<![CDATA[Corporate governance dan accounting conservatism di Industri Perbankan Indonesia ]]>
<![CDATA[Agung Nurmansyah]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v4i2.8273
<![CDATA[Bank managers are very important in implementing the governance of a bank. Implementing governance will affect accounting conservatism. Tujaun of this research is to evaluate the corporate governance factors that affect the level of accounting conservatism in the bank's financial statements exposed on the Indonesia stock exchange. The sample used were 25 big banks. This research uses multiple regesi analysis tools. The results of the research are managerial ownership, institutional ownership, audit committees and self assessment of good corporate governance affecting accounting conservatism. The independent board of commissioners has no effect on accounting conservatism. To increase the conservatism of accounting factors managerial ownership becomes an important factor in corporate governance.]]>
<![CDATA[Analisis pengaruh tarif pajak, kepercayaan, pengetahuan dan kesadaran wajib pjak terhadap kepatuhan pelaku UMKM dalam membayar pajak ]]>
<![CDATA[Ananda Yosi Puguh R T]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 4, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v4i2.8270
<![CDATA[This research aims to test whether tax rates, taxpayer confidence, taxpayer knowledge and taxpayer awareness can affect the compliance of MSMEs in paying taxes. This research focuses on MSMEs in Malang city area. The type of research the authors use is quantitative-based research. The data source used is primary data with data collection techniques using questionnaires distributed online using purposive sampling techniques with criteria that MSMEs must have NPWP and have MSME revenue Rp 300,000,000 in a year. Data analysis techniques use multiple linear regression analysis using the help of the SPSS 25 program. The results of the study showed that the variable Tax Rate (X1), and Taxpayer Knowledge (X3) had a simultaneous and significant effect on tax compliance, while the Variables of Taxpayer Awareness (X2) and Taxpayer Trust (X4) had a simultaneous effect but did not significantly affect the compliance of MSME taxpayers]]>
<![CDATA[Pengaruh pengetahuan perpajakan, sosialisasi perpajakan, dan insentif pajak UMKM di masa pandemi Covid-19 terhadap kepatuhan wajib pajak UMKM di Kota Malang ]]>
<![CDATA[Butet Raciti Sitorus]]>;
<![CDATA[Pujo Gunarso]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.9483
<![CDATA[The research aims to determine the effect of tax knowledge, tax socialization, and tax incentives on UMKM in Malang City. The method used is quantitative method, using survey techniques through distributing questionnaires. The research population is UMKM taxpayers who are in the city of Malang, and the sample of this study is 94 people. Descriptive statistical data analysis techniques, multiple regression analysis, hypothesis testing, and the coefficient of determination. The results showed that tax knowledge, tax socialization had a significant positive effect on UMKM taxpayer compliance in Malang City while tax incentives had no significant effect.]]>
<![CDATA[Implementasi job order costing pada Penjahit Citra di Sumba Timur ]]>
<![CDATA[Melanium Gloria Nicolas]]>;
<![CDATA[Norman Duma Sitinjak]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.8639
<![CDATA[Micro, Small and Medium Enterprises is a general term in the economic world of productive businesses owned by individuals and business entities that have met the criteria as micro enterprises. One of the businesses that fall into the criteria of a small business is a sewing business. The formulation of the problem from this research is "How is the system for calculating the cost of goods based on Job Order Costing in the "Image Tailor" business?". The purpose of this study is to find out the system of calculating the cost of goods based on Job Order Costing in the "Image Tailor" business. The data collection technique used a direct question and answer technique with the owner of the "Image Tailor" business in East Sumba and quoted data from the "Image Tailor" business. Cost of Orders or Job Order Costing is a method of calculating production costs in accordance with orders from consumers. In the calculation according to the Job Order Costing method, tailor overhead costs are calculated based on a proportion of 70% obtained from the total production of official uniforms divided by the total production in January 2022. ]]>
<![CDATA[Pengaruh intensifikasi pajak dan ektensifikasi pajak terhadap penerimaan pajak di era pandemi covid-19 (studi empiris pada Kantor Pelayanan Pajak Pratama Mojokerto) ]]>
<![CDATA[Endah Kartika Gita]]>;
<![CDATA[Agus Haryono]]>;
<![CDATA[Dyah Ani Pangastuti]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.9353
<![CDATA[This research aims to analyze the impact of tax intensification and tax extensification on tax revenue in the covid-19 pandemic era at the Mojokerto Primary Tax Service Office. The independent variables in this research consist of tax intensification and tax extensification. While the dependent variable in this research is tax revenue. This research uses Multiple Linear Regression Analysis. The type of data in this research is secondary data, time series data as much as 60 months for 5 years, from January 2016 to December 2020. The results of this research show that partial tax intensification has a significant effect on tax revenue in the era of the covid-19 pandemic, while partial tax extensification has no significant effect on tax revenue in the covid-19 pandemic era at the Mojokerto Primary Tax Service Office. However, tax intensification and tax extensification simultaneously have a significant effect on tax revenue during the covid-19 pandemic at the Mojokerto Primary Tax Service Office]]>
<![CDATA[Perbandingan return saham dengan indikator bollinger band dan stochastic oscillator pada perusahaan sub sektor telekomunikasi, bank dan batu bara ]]>
<![CDATA[Ismail Husaini]]>;
<![CDATA[Masfar Gazali]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.7495
<![CDATA[This study aims to compare the level of return and make decisions at the right time to sell and buy shares in the Telecommunications, Banks and Coal Sub-Sector Companies registered in the LQ45 index. Technical indicators used are Bollinger Band and Stochastic. The data used are secondary data, with samples of shares of Telecommunications, Banks and Coal Sub-Sector Companies registered in the LQ45 index period September 2020 - September 2021. Sampling is carried out with purposive sampling technique. Data retrieval Using TradingView Software on the TradingView.com website. Based on the results of research from Bollinger Band and Stochastic indicators. What produces greater profits is to use the Stochastic Oscillator. With moments, the purchase signal will appear when the K% line cuts the D% line from the top up in the Oversold zone which is confirmed by cutting the stochastic line to the vertical scale of 20, this situation is called Golden Cross (buy moment) on the grounds that the price will soon be ride. Meanwhile, the selling signal will appear when the K% line cuts the D% line from top to bottom in the overbought zone which is confirmed by cutting the stochastic line to the vertical scale 80, this situation is called Death Cross (sell moment) on the grounds that the price will soon come down]]>
<![CDATA[Penyusunan laporan keuangan UMKM berdasarkan SAK EMKM pada UMKM CV. Talida Citra Swara ]]>
<![CDATA[Bayu Swargi]]>;
<![CDATA[Wulan Dri Puspita]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.8816
<![CDATA[This research was conducted on CV. Talida Citra Swara which is one of the SMEs in the city of Malang. This study aims to determine financial management based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in SMEs CV. Talida Citra Swara. The type of research used in this research is a qualitative approach. The results of this study indicate that the understanding of business owners regarding financial management based on SAK EMKM is still low, and there is no financial record so that the owner cannot know the income earned. Preparation of Financial Statements Based on SAK EMKM on CV. Talida Citra Swara will have a positive impact on MSMEs, with the preparation of Financial Statements based on SAK EMKM, business owners can manage their business finances better. ]]>
<![CDATA[Evaluasi penerapan pengendalian intern sistem informasi akuntansi penggajian karyawan outsourcing pada PT Berkat Usaha Anak Sejahtera ]]>
<![CDATA[Dinda Yolania Novela]]>;
<![CDATA[Fitriana Santi]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.8518
<![CDATA[This study aims to determine how the application of internal recognition of the payroll accounting information system of outsourcing employees at PT Berkat Usaha Anak Sejahtera. The object of this research is PT Berkat Usaha Anak Sejahtera. This research method uses a qualitative descriptive method by conducting direct interviews with the director, secretary, and field supervisor of PT Berkat Usaha Anak Sejahtera. The data sources of this research are primary data obtained from interviews, observations, and field research. From the results of the research that has been done, it can be concluded that there is a weakness in the payroll accounting information system for outsourcing employees, namely the company does not make or set a payroll SOP (Standard Operating Procedure). There are also weaknesses in the implementation of internal control of the payroll accounting information system where the company does not update the organizational structure, moreover there are dual responsibilities and functions carried out by the director. ]]>
<![CDATA[Pengaruh sosialisasi pajak dan layanan Instansi terhadap kepatuhan wajib pajak Pajak Bumi dan Bangunan perkotaan dan pedesaan ]]>
<![CDATA[Reaksi Zagoto]]>;
<![CDATA[Erasma Fitilai Zalogo]]>
<![CDATA[ Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/j.bijak.v5i1.9527
<![CDATA[This research was conducted to determine the effect of tax socialization and service quality on the compliance of land and building tax-P2 taxpayers in the village of Sisarahili Oyo, Onohazumba District. The population in this study were all village communities totaling 780 people. The sample was determined as many as 101 people using quota sampling. The data analysis method used is multiple linear regression. Hypothesis testing is carried out partially by using the t test and simultaneous or simultaneous tests using the F test. all data analysis processes use the SPSS 22 application. Based on the results of the study, the authors conclude that partially there is no effect of Tax Socialization on Tax Compliance, and partially Agency Services have a positive influence on Tax Compliance. The results of the simultaneous test of socialization and agency services variables have a positive influence on tax compliance. To increase Compliance of Urban and Rural Land and Building Taxpayers, related agencies need to provide Agency Services with due regard to physical evidence (tangibles), Reliability. and Empathy.]]>
