Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab tidak tercapainya target penerimaan pajak bumi dan bangunan di Desa Sirnasari Kecamatan Samarang Kabupaten Garut. Fenomena yang muncul adalah tidak terbayarnya SPPT, kesadaran dan kepatuhan wajib pajak, lemahnya fiskus, wajib pajak lupa membayar pajak karena sibuk bekerja, dan situasi daerah sasaran pajak.Metode yang digunakan adalah metode deskriptif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan teknik observasi, wawancara dan dokumentasi. Peneliti dituntut untuk menganalisis bagaimana dan mengapa permasalahan berkembang dengan cara mewawancarai informan, melakukan prosedur pengumpulan data lain, atau mengecek sumbernya agar wawancara lebih fokus dan tepat sasaran.Berdasarkan hasil penelitian, faktor-faktor penyebab tidak tercapainya target penerimaan pajak bumi dan bangunan di Desa Sirnasari Kecamatan Samarang Kabupaten Garut yaitu: (1) resistensi aktif yaitu adanya upaya mengabaikan pembayaran PBB ketika ditagih dengan alasan sibuk bekerja. (2) Resistensi pasif yaitu keadaan perekonomian wajib pajak yang lebih mementingkan pemenuhan kebutuhan hidup sehari-hari, tingkat pendidikan yang kurang, masyarakat kurang memahami bahwa PBB mempunyai kontribusi yang sangat besar, kerangka kurang pendampingan dari Bappenda. (3) Faktor lain selain yang tercantum dalam buku siti resmi: Kurangnya kesadaran dan kepatuhan wajib pajak dalam membayar pajak tepat waktu karena menunggu ditagih, Lemahnya petugas pajak yaitu hanya 1 orang yang bekerja di bidang PBB, pemerintah terhambat dalam pendistribusian SPPT karena jarak tempuh yang jauh sehingga pendistribusiannya tertunda karena jarak yang jauh.
这项研究的目的是确定原因，在萨纳纳里村的萨纳里税收目标和加鲁摄政地区的建设没有达到。出现的现象是社会保障、纳税人的意识和合规、税收不足、纳税人因工作繁忙而忘记纳税，以及税收目标地区的情况。使用的方法是描述性的方法。在本研究中使用的数据收集技术是观察、采访和记录。要求研究人员分析问题是如何和为什么会发展，通过采访线人，执行其他数据收集程序，或检查来源，以使采访更加专注和准确。根据这项研究，造成地球税收目标和加鲁区萨纳纳里村(Sirnasari street of sasanari Garut)的原因还没有达到:(1)加沙地带收税的积极抗战企图无视联合国的付款。(2)更注重满足日常生活需求的纳税人经济、教育水平较低、社会不太了解联合国的巨大贡献，也不太了解巴彭达的框架框架。(3)除了官方siti:书中所列的其他因素中缺乏意识和服从纳税人按时纳税,因为等待税务账单,软弱就是1人联合国从事的分配中,政府阻碍SPPT遥远的距离所以延迟付款却因为遥远的距离。
{"title":"Analisis Faktor-Faktor Penyebab Tidak Tercapai Target Penerimaan Pajak Bumi dan Bangunan","authors":"Peby Nuruldiani, Lina Nurlaela, Uu Suparman","doi":"10.52434/jwa.v8i1.3147","DOIUrl":"https://doi.org/10.52434/jwa.v8i1.3147","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab tidak tercapainya target penerimaan pajak bumi dan bangunan di Desa Sirnasari Kecamatan Samarang Kabupaten Garut. Fenomena yang muncul adalah tidak terbayarnya SPPT, kesadaran dan kepatuhan wajib pajak, lemahnya fiskus, wajib pajak lupa membayar pajak karena sibuk bekerja, dan situasi daerah sasaran pajak.Metode yang digunakan adalah metode deskriptif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan teknik observasi, wawancara dan dokumentasi. Peneliti dituntut untuk menganalisis bagaimana dan mengapa permasalahan berkembang dengan cara mewawancarai informan, melakukan prosedur pengumpulan data lain, atau mengecek sumbernya agar wawancara lebih fokus dan tepat sasaran.Berdasarkan hasil penelitian, faktor-faktor penyebab tidak tercapainya target penerimaan pajak bumi dan bangunan di Desa Sirnasari Kecamatan Samarang Kabupaten Garut yaitu: (1) resistensi aktif yaitu adanya upaya mengabaikan pembayaran PBB ketika ditagih dengan alasan sibuk bekerja. (2) Resistensi pasif yaitu keadaan perekonomian wajib pajak yang lebih mementingkan pemenuhan kebutuhan hidup sehari-hari, tingkat pendidikan yang kurang, masyarakat kurang memahami bahwa PBB mempunyai kontribusi yang sangat besar, kerangka kurang pendampingan dari Bappenda. (3) Faktor lain selain yang tercantum dalam buku siti resmi: Kurangnya kesadaran dan kepatuhan wajib pajak dalam membayar pajak tepat waktu karena menunggu ditagih, Lemahnya petugas pajak yaitu hanya 1 orang yang bekerja di bidang PBB, pemerintah terhambat dalam pendistribusian SPPT karena jarak tempuh yang jauh sehingga pendistribusiannya tertunda karena jarak yang jauh.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135286866","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}
Fatimah Nida Nurfadillah, Muslim Alkautsar, Fitri Syakinah
Tujuan penelitian ini untuk menganalisis tarif poliklinik dengan menggunakan metode activity based costing . Metode penelitian ini menggunakan penelitian kepustakaan dan lapangan dengan cara wawancara, dan dokumentasi dengan mengolah data secara reduksi data, penyajian data, dan conclusion drawing atau verifikasi data. Hasil penelitian menunjukan tarif poliklinik menggunakan metode activity based costing memiliki tarif yang lebih tinggi dibandingkan dengan tarif yang berlaku saat ini. Hal ini disebabkan perhitungan tarif poliklinik yang berlaku saat ini hanya menggunakan satu cost driver sedangkan metode activity based costing menggunakan lebih dari satu cost driver.
{"title":"Analisis Penentuan Tarif Poliklinik Menggunakan Metode Activity Based Costing Pada Klinik Sehat Bagendit","authors":"Fatimah Nida Nurfadillah, Muslim Alkautsar, Fitri Syakinah","doi":"10.52434/jwa.v8i1.3055","DOIUrl":"https://doi.org/10.52434/jwa.v8i1.3055","url":null,"abstract":"Tujuan penelitian ini untuk menganalisis tarif poliklinik dengan menggunakan metode activity based costing . Metode penelitian ini menggunakan penelitian kepustakaan dan lapangan dengan cara wawancara, dan dokumentasi dengan mengolah data secara reduksi data, penyajian data, dan conclusion drawing atau verifikasi data. Hasil penelitian menunjukan tarif poliklinik menggunakan metode activity based costing memiliki tarif yang lebih tinggi dibandingkan dengan tarif yang berlaku saat ini. Hal ini disebabkan perhitungan tarif poliklinik yang berlaku saat ini hanya menggunakan satu cost driver sedangkan metode activity based costing menggunakan lebih dari satu cost driver.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135286865","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 : 2023-05-16DOI: 10.31294/justian.v4i1.1864
Eri Bayu Pratama, Ade Hendin, Angga Fristian
The village office as a government agency at the lowest level requires an information system that can help manage employee attendance data more efficiently. This research aims to design a mobile-based attendance application for the village office using the prototype method. The prototype method was chosen to facilitate the application design, so that the application can be immediately used by village office employees. This research was conducted by collecting data through interviews and observations at the village office that became the subject of the study. The data was then used as a basis for designing the attendance application using the prototype method. The result of this research is a mobile-based attendance application that can be used by the village office to manage employee attendance data more efficiently. This application can also help improve the accuracy of employee attendance data and reduce the risk of errors in the data management process. In conclusion, the use of the prototype method can help accelerate the process of developing attendance applications at the village office and improve the effectiveness of managing employee attendance data.
{"title":"Pendekatan Metode Prototype Pada Aplikasi Presensi Berbasis Mobile (Studi Kasus: Kantor Desa Mekar Jaya)","authors":"Eri Bayu Pratama, Ade Hendin, Angga Fristian","doi":"10.31294/justian.v4i1.1864","DOIUrl":"https://doi.org/10.31294/justian.v4i1.1864","url":null,"abstract":"The village office as a government agency at the lowest level requires an information system that can help manage employee attendance data more efficiently. This research aims to design a mobile-based attendance application for the village office using the prototype method. The prototype method was chosen to facilitate the application design, so that the application can be immediately used by village office employees. This research was conducted by collecting data through interviews and observations at the village office that became the subject of the study. The data was then used as a basis for designing the attendance application using the prototype method. The result of this research is a mobile-based attendance application that can be used by the village office to manage employee attendance data more efficiently. This application can also help improve the accuracy of employee attendance data and reduce the risk of errors in the data management process. In conclusion, the use of the prototype method can help accelerate the process of developing attendance applications at the village office and improve the effectiveness of managing employee attendance data.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78420699","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}
This study aims to test and proving the effect of professionalism, independence, accountability and time pressure on audit quality with auditor professional ethics as a moderating variable at Indonesian Audit Board representatives of West Sumatra. This study uses quantitative research methods that describe a causal relationship or a causal relationship.In this study, the causal relationship between professionalism, independence, accountability and time pressure on audit quality will be investigated, moderated by the auditor's professional ethics. The population of this research are auditors who work at Indonesian Audit Board representatives of West Sumatra. The sampling technique in this study was using the Saturated Sampling technique. This study uses primary data by distributing questionnaires. Respondent in this study were 70 auditors who worked at the Indonesian Audit Board Representative for West Sumatra. The method used to analyze the data in this study is multiple linear regression analysis and moderate regression analysis using SPSS 25 software. The results of this study indicate that independence, accountability and auditor’s professional ethicts affect audit quality. Whereas profesionalism and time preasure cannot affect audit quality. The relationship between independence and accountability with audit quality can be moderated by the auditor's professional ethics, while the relationship between professionalism and time pressure and audit quality cannot be moderated by the auditor's professional ethics.
{"title":"The Effect of Professionalism, Independence, Accountability and Time Pressure on Audit Quality With Auditor's Professional Ethics as Variables Moderating","authors":"Dian Fauziah, Yuskar Yuskar","doi":"10.36555/jasa.v7i1.2166","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2166","url":null,"abstract":"This study aims to test and proving the effect of professionalism, independence, accountability and time pressure on audit quality with auditor professional ethics as a moderating variable at Indonesian Audit Board representatives of West Sumatra. This study uses quantitative research methods that describe a causal relationship or a causal relationship.In this study, the causal relationship between professionalism, independence, accountability and time pressure on audit quality will be investigated, moderated by the auditor's professional ethics. The population of this research are auditors who work at Indonesian Audit Board representatives of West Sumatra. The sampling technique in this study was using the Saturated Sampling technique. This study uses primary data by distributing questionnaires. Respondent in this study were 70 auditors who worked at the Indonesian Audit Board Representative for West Sumatra. The method used to analyze the data in this study is multiple linear regression analysis and moderate regression analysis using SPSS 25 software. The results of this study indicate that independence, accountability and auditor’s professional ethicts affect audit quality. Whereas profesionalism and time preasure cannot affect audit quality. The relationship between independence and accountability with audit quality can be moderated by the auditor's professional ethics, while the relationship between professionalism and time pressure and audit quality cannot be moderated by the auditor's professional ethics.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135802852","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}
Organizational culture can influence the actions and decisions of managers, including choices about control systems. Therefore, organizational culture will affect the nature and habits of employees to improve performance effectiveness. Therefore, organizational culture needs to be developed in such a way as to increase the effectiveness of information systems, which will have an impact on the quality of information. Furthemore, Management accounting information systems help managers carry out their roles in planning, controlling and decision-making activities. Managers use management accounting information to identify and resolve problems and evaluate performance.This study aims to examine the effect of organizational culture and characteristics of management accounting information system on managerial performance. The object of this research is PT. Global Quality Indonesia located Kopo Mas Regency, Bandung City.This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Organizational culture has an effect on managerial performance. 2) Characteristics of management accounting information systems on managerial performance.
组织文化可以影响管理者的行为和决策，包括对控制系统的选择。因此，组织文化会影响员工的天性和习惯，从而提高绩效有效性。因此，组织文化的发展需要提高信息系统的有效性，这将对信息的质量产生影响。此外，管理会计信息系统帮助管理者在计划、控制和决策活动中发挥作用。管理人员使用管理会计信息来识别和解决问题并评估绩效。本研究旨在探讨组织文化与管理会计资讯系统特性对管理绩效的影响。本研究的对象是位于万隆市Kopo Mas Regency的PT. Global Quality Indonesia。本研究采用问卷调查的方法与受访者员工和管理人员的数量。本研究使用的数据为原始数据，采用问卷调查的数据收集方法。研究结果表明:1)组织文化对管理绩效有影响。2)管理会计信息系统对管理绩效的影响特征。
{"title":"The Influence of Organizational Culture and Characteristics of Management Accounting Information System on Managerial Performance","authors":"Ayke Nuraliati, Septian Kusnaedi","doi":"10.36555/jasa.v7i1.2142","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2142","url":null,"abstract":"Organizational culture can influence the actions and decisions of managers, including choices about control systems. Therefore, organizational culture will affect the nature and habits of employees to improve performance effectiveness. Therefore, organizational culture needs to be developed in such a way as to increase the effectiveness of information systems, which will have an impact on the quality of information. Furthemore, Management accounting information systems help managers carry out their roles in planning, controlling and decision-making activities. Managers use management accounting information to identify and resolve problems and evaluate performance.This study aims to examine the effect of organizational culture and characteristics of management accounting information system on managerial performance. The object of this research is PT. Global Quality Indonesia located Kopo Mas Regency, Bandung City.This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Organizational culture has an effect on managerial performance. 2) Characteristics of management accounting information systems on managerial performance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847184","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}
This study aims to determine the effect of internal control on good corporate governance. The factors tested in this study are the independent variable is internal control, while the dependent variable is good corporate governance. The research method used is the verification method. The population in this study is the internal auditor at the Internal Supervisory Unit (SPI) at PT Pos Indonesia (Persero) Bandung City, amounting to 36 employees. The sampling technique used is a non-probability sampling technique with a total sampling technique, so that the number of samples is 36 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal control and good corporate governance are included in the fairly good category. In addition, the results of hypothesis testing show that internal control has an effect on good corporate governance at PT Pos Indonesia (Persero) Bandung City. The magnitude of the influence of internal control in contributing to the influence of good corporate governance is 44.9%.
本研究旨在确定内部控制对良好公司治理的影响。本研究检验的因素为自变量为内部控制，因变量为良好的公司治理。所采用的研究方法为验证法。本研究的人口是万隆市PT Pos Indonesia (Persero)内部监督股(SPI)的内部审计员，共36名雇员。使用的抽样技术是采用全抽样技术的非概率抽样技术，因此样本数量为36名员工。使用的分析方法是简单的线性回归分析，使用SPSS 25.00版本程序。研究结果表明，内部控制和良好的公司治理都属于比较好的范畴。此外，假设检验的结果表明，内部控制对PT Pos Indonesia (Persero)万隆市的良好公司治理有影响。内部控制对良好公司治理影响的贡献率为44.9%。
{"title":"The Inlfuence of Internal Control on Good Corporate Governance in Pt Pos Indonesia (Persero) Bandung City","authors":"Azka Salsabila","doi":"10.36555/jasa.v7i1.1995","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1995","url":null,"abstract":"This study aims to determine the effect of internal control on good corporate governance. The factors tested in this study are the independent variable is internal control, while the dependent variable is good corporate governance. The research method used is the verification method. The population in this study is the internal auditor at the Internal Supervisory Unit (SPI) at PT Pos Indonesia (Persero) Bandung City, amounting to 36 employees. The sampling technique used is a non-probability sampling technique with a total sampling technique, so that the number of samples is 36 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal control and good corporate governance are included in the fairly good category. In addition, the results of hypothesis testing show that internal control has an effect on good corporate governance at PT Pos Indonesia (Persero) Bandung City. The magnitude of the influence of internal control in contributing to the influence of good corporate governance is 44.9%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847331","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}
This study aims to determine the effect of the external environment on business performance based on a balance score card. The factors tested in this study are the independent variable is the external environment, while the dependent variable is business performance based on a balance score card. The research method used is the verification method. The population in this research is handycraft MSMEs in the city of Bandung, amounting to 392 MSMEs. The sampling technique used is a probability sampling technique with a simple random sampling technique, while to calculate the sample size using the Slovin formula so that the number of samples is 80 MSMEs. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results showed that the external environment and business performance based on the balance score card were included in the fairly good category. In addition, the results of hypothesis testing show that the external environment has an effect on business performance based on a balance score card on handycraft MSMEs in the city of Bandung. The magnitude of the influence of the external environment in contributing to business performance based on a balance score card is 38.3%.
{"title":"The Inlfuence of External Environment on Balance Score Card-Based Business Performance on Handycraft Msmes in Bandung City","authors":"Fitri Leris Febriana Sianturi","doi":"10.36555/jasa.v7i1.1994","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1994","url":null,"abstract":"This study aims to determine the effect of the external environment on business performance based on a balance score card. The factors tested in this study are the independent variable is the external environment, while the dependent variable is business performance based on a balance score card. The research method used is the verification method. The population in this research is handycraft MSMEs in the city of Bandung, amounting to 392 MSMEs. The sampling technique used is a probability sampling technique with a simple random sampling technique, while to calculate the sample size using the Slovin formula so that the number of samples is 80 MSMEs. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results showed that the external environment and business performance based on the balance score card were included in the fairly good category. In addition, the results of hypothesis testing show that the external environment has an effect on business performance based on a balance score card on handycraft MSMEs in the city of Bandung. The magnitude of the influence of the external environment in contributing to business performance based on a balance score card is 38.3%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847333","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}
Dymas Kharafi Sugara, Galuh Tresna Murti, Shendy Tiodor Lina Sitanggang, Yolla Eka Saputri
The presentation of the results in the worksheet of this paper explains the extent to which information technology project management is important to the company. The method used in its preparation is descriptive qualitative method. This method is carried out by examining and determining validity and analyzing from various perspectives. The preparation of this paper worksheet uses a variety of different data sources. The results found indicate that the importance of managing an information technology project will affect the success or failure of a company. information
{"title":"The Importance of Information Technology Project Management Management Towards the Success of a Company","authors":"Dymas Kharafi Sugara, Galuh Tresna Murti, Shendy Tiodor Lina Sitanggang, Yolla Eka Saputri","doi":"10.36555/jasa.v7i1.2069","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2069","url":null,"abstract":"The presentation of the results in the worksheet of this paper explains the extent to which information technology project management is important to the company. The method used in its preparation is descriptive qualitative method. This method is carried out by examining and determining validity and analyzing from various perspectives. The preparation of this paper worksheet uses a variety of different data sources. The results found indicate that the importance of managing an information technology project will affect the success or failure of a company. information","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847183","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}
This study aims to determine the effect of internal audit on fraud prevention at Perum Bulog Bandung. The factors tested in this study are the independent variable is internal audit, while the dependent variable is fraud prevention. The research method used is the verification method. The population in this study were employees of the Internal Supervisory Unit (SPI). The sampling technique used is a non-probability sampling technique with a total sampling technique so that the number of samples is 34 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal audit and fraud prevention are included in the fairly good category. In addition, the results of hypothesis testing show that internal audit has an effect on preventing fraud at Perum Bulog, Bandung City. The magnitude of the influence of internal audit in contributing to fraud prevention is 31.5%.
{"title":"The Inlfuence of Internal Audit on Fraud Prevention at Perum Bulog (Company Logistic Business Agency) Bandung City","authors":"Yuli Sri Rahayu","doi":"10.36555/jasa.v7i1.1997","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1997","url":null,"abstract":"This study aims to determine the effect of internal audit on fraud prevention at Perum Bulog Bandung. The factors tested in this study are the independent variable is internal audit, while the dependent variable is fraud prevention. The research method used is the verification method. The population in this study were employees of the Internal Supervisory Unit (SPI). The sampling technique used is a non-probability sampling technique with a total sampling technique so that the number of samples is 34 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal audit and fraud prevention are included in the fairly good category. In addition, the results of hypothesis testing show that internal audit has an effect on preventing fraud at Perum Bulog, Bandung City. The magnitude of the influence of internal audit in contributing to fraud prevention is 31.5%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847330","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}
This study aims to see the effect of Audit and Disclosure of Corporate Social Responsibility (CSR) on Earnings Management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The total population in this study is 128 companies listed on the Indonesia Stock Exchange (IDX). The sample taken is a company engaged in the manufacturing sector on the Indonesia Stock Exchange (IDX) which was selected using a purposive sampling method. The analytical method used in this research is quantitative analysis. The results of the study simultaneously show that the Frequency of Audit Committee Meetings and Disclosure of Corporate Social Responsibility (CSR) have a negative influence on Earnings Management.
{"title":"The Influence of the Audit Committee and Corporate Social Responsibility Disclosure on Earnings Management","authors":"Aprilia Pasca Ratiningsih, Yeterina Widi Nugrahanti","doi":"10.36555/jasa.v7i1.2180","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2180","url":null,"abstract":"This study aims to see the effect of Audit and Disclosure of Corporate Social Responsibility (CSR) on Earnings Management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The total population in this study is 128 companies listed on the Indonesia Stock Exchange (IDX). The sample taken is a company engaged in the manufacturing sector on the Indonesia Stock Exchange (IDX) which was selected using a purposive sampling method. The analytical method used in this research is quantitative analysis. The results of the study simultaneously show that the Frequency of Audit Committee Meetings and Disclosure of Corporate Social Responsibility (CSR) have a negative influence on Earnings Management.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847334","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}
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