Pub Date : 2023-03-31DOI: 10.31294/justian.v4i1.1909
Muhammad Rezki, Muhammad IFAN RIFANI IHSAN, Siti Nurdiani
Teknologi informasi dan komunikasi saat berkembang pesat, sala satunya dengan mengubah kegiatan di dunia perdagangan (e-commerce). Perkembangan pesat itu, membantu memberikan solusi bagi aktivitas manusia dalam hal perdagangan. Toko Kelontong Tebas yang beralamat jalan raya Tebas di Kecamatan Tebas menyediakan kebutuhan pokok. Dalam menjalankan usahanya, toko kelontong Tebas menggunakan cara manual untuk transaksi dan pendataan. Memanfaatkan teknologi dapat membantu kegiatan tersebut, seperti menggunakan sistem informasi berbasis website. Dalam perancangan sistem ini, penulis menggunakan metode System Development Life Cycle (SDLC) untuk mengembangkan sistem informasi kasir. Sistem informasi ini menyediakan fitur untuk mengelola data barang seperti nama, stok, transaksi, mencetak struk sampai membuat laporan. Test case pada sistem informasi ini menghasilkan semua fitur valid atau dapat dioperasikan sesuai harapan. Kesimpulannya, sistem informasi ini memudahkan pemilik dalam mengelola data transaksi, mempermudah dan mempercepat proses pencarian data penjualan dan mengurangi ruangan penyimpanan serta menjaga keamanan data dari kehilangan data atau data yang rusak.
{"title":"Perancangan Sistem Informasi Pengolahan Data Transaksi Pada Toko Kelontong Tebas Berbasis Web","authors":"Muhammad Rezki, Muhammad IFAN RIFANI IHSAN, Siti Nurdiani","doi":"10.31294/justian.v4i1.1909","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1909","url":null,"abstract":"Teknologi informasi dan komunikasi saat berkembang pesat, sala satunya dengan mengubah kegiatan di dunia perdagangan (e-commerce). Perkembangan pesat itu, membantu memberikan solusi bagi aktivitas manusia dalam hal perdagangan. Toko Kelontong Tebas yang beralamat jalan raya Tebas di Kecamatan Tebas menyediakan kebutuhan pokok. Dalam menjalankan usahanya, toko kelontong Tebas menggunakan cara manual untuk transaksi dan pendataan. Memanfaatkan teknologi dapat membantu kegiatan tersebut, seperti menggunakan sistem informasi berbasis website. Dalam perancangan sistem ini, penulis menggunakan metode System Development Life Cycle (SDLC) untuk mengembangkan sistem informasi kasir. Sistem informasi ini menyediakan fitur untuk mengelola data barang seperti nama, stok, transaksi, mencetak struk sampai membuat laporan. Test case pada sistem informasi ini menghasilkan semua fitur valid atau dapat dioperasikan sesuai harapan. Kesimpulannya, sistem informasi ini memudahkan pemilik dalam mengelola data transaksi, mempermudah dan mempercepat proses pencarian data penjualan dan mengurangi ruangan penyimpanan serta menjaga keamanan data dari kehilangan data atau data yang rusak.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90847085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-31DOI: 10.31294/justian.v4i1.1955
Ejia Wananti, W. Irmayani, Nurmalasari Nurmalasari
CV. Sumber Rejeki Abadi atau yang lebih dikenal dengan nama Sra Catering adalah perusahaan yang bergerak dibidang jasa catering. Dalam proses pemesanan makanan untuk mencatat transaksi pembayaran, data pemesanan, dan laporan pemesanan perusahaan sudah menggunakan Microsoft exel namun masih sederhana dan belum maksimal. Penyimpanan data pemesanan makanan juga kurang terekap dengan baik dan rapi sehingga kadang sulit mencari data setiap akhir bulan untuk disusun sebagai laporan. Hambatan lainnya yaitu data pesanan yang hilang juga berdampak pada terlambatnya dalam pencarian data- data yang dibutuhkan. Adapun metode penelitian yang digunakan adalah observasi, wawancara, dan studi pustaka. Sedangkan pada metode pengembangan software menggunakan model waterfall. Dengan menggunakan sarana program sebagai alat bantu dalam pengolahan data pemesanan jasa catering pada perusahaan CV. Sumber Rejeki Abadi dapat memudahkan perusahaan untuk mencatat pemesanan catering secara cepat dan lebih rapi serta dapat meminimalisir kesalahan dan menghemat waktu juga tenaga.
{"title":"Aplikasi Pengolahan Data Pemesanan Jasa Catering pada CV. Sumber Rejeki Abadi Pontianak","authors":"Ejia Wananti, W. Irmayani, Nurmalasari Nurmalasari","doi":"10.31294/justian.v4i1.1955","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1955","url":null,"abstract":"CV. Sumber Rejeki Abadi atau yang lebih dikenal dengan nama Sra Catering adalah perusahaan yang bergerak dibidang jasa catering. Dalam proses pemesanan makanan untuk mencatat transaksi pembayaran, data pemesanan, dan laporan pemesanan perusahaan sudah menggunakan Microsoft exel namun masih sederhana dan belum maksimal. Penyimpanan data pemesanan makanan juga kurang terekap dengan baik dan rapi sehingga kadang sulit mencari data setiap akhir bulan untuk disusun sebagai laporan. Hambatan lainnya yaitu data pesanan yang hilang juga berdampak pada terlambatnya dalam pencarian data- data yang dibutuhkan. Adapun metode penelitian yang digunakan adalah observasi, wawancara, dan studi pustaka. Sedangkan pada metode pengembangan software menggunakan model waterfall. Dengan menggunakan sarana program sebagai alat bantu dalam pengolahan data pemesanan jasa catering pada perusahaan CV. Sumber Rejeki Abadi dapat memudahkan perusahaan untuk mencatat pemesanan catering secara cepat dan lebih rapi serta dapat meminimalisir kesalahan dan menghemat waktu juga tenaga.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"98 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88458742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-31DOI: 10.31294/justian.v4i1.1850
Yoki Firmansyah, Reza Maulana, Safitri Linawati, F. Maulana
Badan Keuangan dan Aset Daerah (BKAD) Prov. Kalimantan Barat merupakan salah satu pemerintahan yang fokus membantu Gubernur dalam melaksanakan unsur penunjang urusan pemerintahan yang menjadi kewenangan daerah dan tugas pembantuan di bidang keuangan daerah sesuai dengan ketentuan peraturan perundang-undangan. Proses pengurusan sertifikat deposito di Kas Daerah Prov. Kalbar masih menerapkan cara konvensi yaitu pencatatan dilakukan pada media fisik atau berupa buku, sehingga pencatatan dengan media buku dianggap tidak efektif karena berdampak pada proses pencarian catatan transaksi yang memakan waktu, serta pembuatan laporan yang harus mengulang tahapan yang dirangkum setiap bulan membutuhkan ketelitian dan kesabaran karena jika ada transaksi yang bukti tiketnya hilang, akan menyulitkan operator untuk membuat laporan. Oleh karena itu, pada penelitian ini dirancang sebuah aplikasi berbasis web dengan menggunakan model prototype untuk mengatasi permasalahan yang terjadi. Dan dengan adanya aplikasi ini diharapkan kinerja Badan Keuangan dan Aset Daerah (BKAD) Provinsi Kalimantan Barat dapat meningkatkan kinerjanya dalam hal pengelolaan pengelolaan transaksi simpanan.
{"title":"Pemanfaatan Prototype Model Dalam Pembuatan Aplikasi Manajemen Aset Pada Badan Keuangan dan Aset Daerah Provinsi Kalimantan Barat","authors":"Yoki Firmansyah, Reza Maulana, Safitri Linawati, F. Maulana","doi":"10.31294/justian.v4i1.1850","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1850","url":null,"abstract":"Badan Keuangan dan Aset Daerah (BKAD) Prov. Kalimantan Barat merupakan salah satu pemerintahan yang fokus membantu Gubernur dalam melaksanakan unsur penunjang urusan pemerintahan yang menjadi kewenangan daerah dan tugas pembantuan di bidang keuangan daerah sesuai dengan ketentuan peraturan perundang-undangan. Proses pengurusan sertifikat deposito di Kas Daerah Prov. Kalbar masih menerapkan cara konvensi yaitu pencatatan dilakukan pada media fisik atau berupa buku, sehingga pencatatan dengan media buku dianggap tidak efektif karena berdampak pada proses pencarian catatan transaksi yang memakan waktu, serta pembuatan laporan yang harus mengulang tahapan yang dirangkum setiap bulan membutuhkan ketelitian dan kesabaran karena jika ada transaksi yang bukti tiketnya hilang, akan menyulitkan operator untuk membuat laporan. Oleh karena itu, pada penelitian ini dirancang sebuah aplikasi berbasis web dengan menggunakan model prototype untuk mengatasi permasalahan yang terjadi. Dan dengan adanya aplikasi ini diharapkan kinerja Badan Keuangan dan Aset Daerah (BKAD) Provinsi Kalimantan Barat dapat meningkatkan kinerjanya dalam hal pengelolaan pengelolaan transaksi simpanan.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91045280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-16DOI: 10.31949/jaksi.v4i1.3640
Wulan Riyadi, Engkun Kurnadi
The rapid development of technology and information has caused investment to experience changes to adapt to the conditions and circumstances that occur, the growing and advancing economy of a country is usually the investment alternatives offered are increasing and varied, which is one indicator in viewing and measuring the economy of a country in order to improve welfare people. This study aims to determine how the influence of investment and motivation on investment interest in Majalengka University students. This research is a type of quantitative research using a descriptive and verification approach. The population in this study were all students of Majalengka University with a total sample of 150 respondents. The sampling technique used was non-probability sampling with incidental sampling. The data collection technique in this study was a questionnaire using a Likert scale. Data analysis used multiple regression analysis, starting with the classical assumption test and the coefficient of determination and then testing the hypothesis. The results showed that investment knowledge, investment motivation and interest in investing were in the high category. The results of hypothesis testing indicate that investment knowledge and investment motivation have a positive and significant effect on investment interest, either partially or simultaneously.
{"title":"PENGARUH PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT BERINVESTASI PADA MAHASISWA UNIVERSITAS MAJALENGKA","authors":"Wulan Riyadi, Engkun Kurnadi","doi":"10.31949/jaksi.v4i1.3640","DOIUrl":"https://doi.org/10.31949/jaksi.v4i1.3640","url":null,"abstract":"The rapid development of technology and information has caused investment to experience changes to adapt to the conditions and circumstances that occur, the growing and advancing economy of a country is usually the investment alternatives offered are increasing and varied, which is one indicator in viewing and measuring the economy of a country in order to improve welfare people. This study aims to determine how the influence of investment and motivation on investment interest in Majalengka University students. This research is a type of quantitative research using a descriptive and verification approach. The population in this study were all students of Majalengka University with a total sample of 150 respondents. The sampling technique used was non-probability sampling with incidental sampling. The data collection technique in this study was a questionnaire using a Likert scale. Data analysis used multiple regression analysis, starting with the classical assumption test and the coefficient of determination and then testing the hypothesis. The results showed that investment knowledge, investment motivation and interest in investing were in the high category. The results of hypothesis testing indicate that investment knowledge and investment motivation have a positive and significant effect on investment interest, either partially or simultaneously.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"25 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72402388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-16DOI: 10.31949/jaksi.v4i1.3718
Mochamad Febri Sayidil Umam, Irfan Arifianto
Abstract: This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, and the Implementation of the E-filing System on the Compliance of Individual Taxpayers registered at the KPP Mikro Piloting Majalengka. This study is a quantitative study using primary data with data collection techniques using a questionnaire measured using a Likert scale. The analytical method used is descriptive and verification analysis methods. The population of this study is an individual taxpayer registered at the KPP Mikro Piloting Majalengka as many as 264,884. The sampling technique in this study used a purposive sampling technique and the number of respondents determined using the Slovin formula was obtained as many as 100 respondents. The data analysis tool used is multiple linear regression data analysis technique with the SPPS version 25 program. The test results obtained in this study indicate that taxpayer awareness, tax sanctions, and partial application of the E-filing system all have a significant effect on individual taxpayer compliance.
摘要:本研究旨在确定纳税人意识、税收制裁和电子申报系统的实施对在KPP Mikro试点Majalengka注册的个人纳税人合规性的影响。本研究是一项定量研究，使用原始数据和数据收集技术，使用李克特量表测量问卷。分析方法采用描述性和验证性分析方法。本研究的人口是在KPP Mikro pilot Majalengka注册的个人纳税人多达264,884人。本研究的抽样技术采用了有目的的抽样技术，使用Slovin公式确定的被调查者人数多达100人。使用的数据分析工具是多元线性回归数据分析技术与SPPS版本25程序。本研究的检验结果表明，纳税人意识、税务制裁和部分使用电子申报系统对纳税人个人合规均有显著影响。
{"title":"PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Mochamad Febri Sayidil Umam, Irfan Arifianto","doi":"10.31949/jaksi.v4i1.3718","DOIUrl":"https://doi.org/10.31949/jaksi.v4i1.3718","url":null,"abstract":"Abstract: This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, and the Implementation of the E-filing System on the Compliance of Individual Taxpayers registered at the KPP Mikro Piloting Majalengka. This study is a quantitative study using primary data with data collection techniques using a questionnaire measured using a Likert scale. The analytical method used is descriptive and verification analysis methods. The population of this study is an individual taxpayer registered at the KPP Mikro Piloting Majalengka as many as 264,884. The sampling technique in this study used a purposive sampling technique and the number of respondents determined using the Slovin formula was obtained as many as 100 respondents. The data analysis tool used is multiple linear regression data analysis technique with the SPPS version 25 program. \u0000The test results obtained in this study indicate that taxpayer awareness, tax sanctions, and partial application of the E-filing system all have a significant effect on individual taxpayer compliance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84302903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-16DOI: 10.31949/jaksi.v4i1.3164
Latifa Harija
The research aimed to analyze the effect of financial performance, intellectual capital, financial distress, sales growth, and firm size on the firm value of the manufacturing companies listed on the Indonesia stock exchange in 2017-2020. The sample used in this research was 76 companies which were determined using the purposive sampling method. The data analysis techniques used are descriptive statistical analysis, multiple regression analysis, and hypothesis testing. The results of the research concluded current ratio and sales growth had a negative effect on the firm value, return on asset, financial distress, and firm size had a positive effect on firm value, debt to equity ratio, total asset turnover, and intellectual capital has no effect on firm value
{"title":"Pengaruh Kinerja Keuangan, Intellectual Capital, Financial Distress Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020","authors":"Latifa Harija","doi":"10.31949/jaksi.v4i1.3164","DOIUrl":"https://doi.org/10.31949/jaksi.v4i1.3164","url":null,"abstract":"The research aimed to analyze the effect of financial performance, intellectual capital, financial distress, sales growth, and firm size on the firm value of the manufacturing companies listed on the Indonesia stock exchange in 2017-2020. The sample used in this research was 76 companies which were determined using the purposive sampling method. The data analysis techniques used are descriptive statistical analysis, multiple regression analysis, and hypothesis testing. The results of the research concluded current ratio and sales growth had a negative effect on the firm value, return on asset, financial distress, and firm size had a positive effect on firm value, debt to equity ratio, total asset turnover, and intellectual capital has no effect on firm value","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"88 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81401472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-16DOI: 10.31949/jaksi.v4i1.3561
W. Utami, Abid Ramadhan, Harmita Sari
This study aims to determine the analysis of the factors that influence customers to make mudharabah deposits at Islamic banks in the city of Palopo. The data collection method used is direct questionnaires which are distributed directly to customers at Bank Muamalat Palopo City. The population in this study were all customers of Bank Muamalat Palopo City and the determination of the sample using the slovin formula technique with a total sample of 98 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that the profit sharing ratio and promotion costs simultaneously have a significant effect on mudharabah deposits at Bank Muamalat Palopo City.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NASABAH MELAKUKAN DEPOSITO MUDHARABAH PADA BANK SYARIAH DI KOTA PALOPO","authors":"W. Utami, Abid Ramadhan, Harmita Sari","doi":"10.31949/jaksi.v4i1.3561","DOIUrl":"https://doi.org/10.31949/jaksi.v4i1.3561","url":null,"abstract":"This study aims to determine the analysis of the factors that influence customers to make mudharabah deposits at Islamic banks in the city of Palopo. The data collection method used is direct questionnaires which are distributed directly to customers at Bank Muamalat Palopo City. The population in this study were all customers of Bank Muamalat Palopo City and the determination of the sample using the slovin formula technique with a total sample of 98 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that the profit sharing ratio and promotion costs simultaneously have a significant effect on mudharabah deposits at Bank Muamalat Palopo City.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82025990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-16DOI: 10.31949/jaksi.v4i1.3734
E. Ahmad, Rega Verdika
Profitability is one of the most important ratios for the company because profitability is a measure of the success of the company’s performance, which in achieving profitability bis closely related to sales, assets and capital. This research aims to determine the effect of sales growth, leverage and firm size on profitability in companies sub-sector of telecommunication listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is purposive sampling. Populations of 20 and the samples was 9 companies for 5 years, then the observation data of this research is 45. The data used in this research are secondary data obtained through the Stock Exchange Gallery. Data analysis in this reseach used multiple linear regression analysis whit SPSS 25. Based on the result of sales partial growth and leverage have a significant effect on profitability, and firm size not has a effect on profitability
{"title":"Pengaruh Pertumbuhan Penjualan, Leverage Dan Ukuran Perusahaan Terhadap Profitabilitas","authors":"E. Ahmad, Rega Verdika","doi":"10.31949/jaksi.v4i1.3734","DOIUrl":"https://doi.org/10.31949/jaksi.v4i1.3734","url":null,"abstract":"Profitability is one of the most important ratios for the company because profitability is a measure of the success of the company’s performance, which in achieving profitability bis closely related to sales, assets and capital. This research aims to determine the effect of sales growth, leverage and firm size on profitability in companies sub-sector of telecommunication listed on the Indonesia Stock Exchange for the 2016-2020 period. \u0000The sampling technique used is purposive sampling. Populations of 20 and the samples was 9 companies for 5 years, then the observation data of this research is 45. The data used in this research are secondary data obtained through the Stock Exchange Gallery. Data analysis in this reseach used multiple linear regression analysis whit SPSS 25. \u0000Based on the result of sales partial growth and leverage have a significant effect on profitability, and firm size not has a effect on profitability","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"16 8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82932785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-16DOI: 10.31949/jaksi.v4i1.3603
Robi Maulana, T. Dasuki, Desi Yulianti
This study is to determine how the influence of technology utilization and the modernization of tax administration system on individual taxpayer compliance at the Majalengka Micro Tax Piloting Service Office in a parisial manner. The dependent variable in this study is Individual Taxpayer Compliance and the independent variable in this study is the use of technology and the modernization of the tax administration system. This research was conducted at KPP Mikro Piloting Majalengka, the number of samples taken in this study were 141 people. The sampling technique used was nonprobability sampling. The sampling technique used was incidental sampling, the method used in this study was the survey method. This type of research is quantitative with descriptive analysis and verification methods. The verification analysis consists of the classical assumption test, multiple linear regression analysis, and the coefficient of determination. The results of this study indicate that partially the use of technology utilization of technology has no effect on individual taxpayer compliance and the modernization of the tax administration system has a significant effect on individual taxpayer compliance.
{"title":"PENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Robi Maulana, T. Dasuki, Desi Yulianti","doi":"10.31949/jaksi.v4i1.3603","DOIUrl":"https://doi.org/10.31949/jaksi.v4i1.3603","url":null,"abstract":"This study is to determine how the influence of technology utilization and the modernization of tax administration system on individual taxpayer compliance at the Majalengka Micro Tax Piloting Service Office in a parisial manner. The dependent variable in this study is Individual Taxpayer Compliance and the independent variable in this study is the use of technology and the modernization of the tax administration system. \u0000This research was conducted at KPP Mikro Piloting Majalengka, the number of samples taken in this study were 141 people. The sampling technique used was nonprobability sampling. The sampling technique used was incidental sampling, the method used in this study was the survey method. This type of research is quantitative with descriptive analysis and verification methods. The verification analysis consists of the classical assumption test, multiple linear regression analysis, and the coefficient of determination. \u0000The results of this study indicate that partially the use of technology utilization of technology has no effect on individual taxpayer compliance and the modernization of the tax administration system has a significant effect on individual taxpayer compliance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90948064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-16DOI: 10.31949/jaksi.v4i1.3841
Devi Ayu Putri,S.E,M.Si,Ak,CA
This study aims to determine the effect of Tunneling Incentive, Bonus Mechanism and Debt Convenant on Transfer Pricing Decisions. This type of research is causal associative with quantitative data types. The population in this study was 26 using purposive sampling method. Based on these criteria, there are 16 companies with a total data of 48 companies. The results show that Tunneling Incentive, Bonus Mechanism and Debt Convenant have a positive and significant effect on transfer pricing decisions, either partially or simultaneously. These results are with the predetermined hypothesis, so that all hypotheses are accepted.
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