Pub Date : 2023-08-29DOI: 10.35137/jabk.v10i2.1111
Nadya Fitri Ramadhany, Adelina Suryati
The aim of this research is to examine and experimentally evaluate the influence of taxpayer knowledge, moral obligation, and accountability in public service on auto taxpayer compliance. The study was conducted at Cikarang Samsat. Primary data from 98 survey participants and processable data from all 98 surveys were utilized. A convenience sampling approach was employed, and the data analysis method used was multiple linear regression. The findings of this study indicate that moral obligation and public responsibility variables do not have an impact on auto taxpayer compliance. However, in Cikarang Samsat, the variable of taxpayer knowledge does influence each taxpayer's compliance with regulations
{"title":"KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR","authors":"Nadya Fitri Ramadhany, Adelina Suryati","doi":"10.35137/jabk.v10i2.1111","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1111","url":null,"abstract":"The aim of this research is to examine and experimentally evaluate the influence of taxpayer knowledge, moral obligation, and accountability in public service on auto taxpayer compliance. The study was conducted at Cikarang Samsat. Primary data from 98 survey participants and processable data from all 98 surveys were utilized. A convenience sampling approach was employed, and the data analysis method used was multiple linear regression. The findings of this study indicate that moral obligation and public responsibility variables do not have an impact on auto taxpayer compliance. However, in Cikarang Samsat, the variable of taxpayer knowledge does influence each taxpayer's compliance with regulations","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136349521","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}
Penelitian ini bertujuan untuk menganalisis untuk menganalisis pengaruh aliran kas, tingkat hutang, perbedaan antara laba akuntansi dengan laba fiskal terhadap persistensi laba. Pengukuran persistensi laba memfokuskan pada koefisien regresi laba sekarang terhadap laba sebelumnya. Penelitian ini menggunakan data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Jumlah Sampel penelitian sebanyak 7 perusahaan yang diperoleh dengan metode purposive sampling . Sumber data penelitian adalah data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa aliran kas (X 1 ) tidak berpengaruh terhadap persistensi laba, tingkat hutang (X 2 ) tidak berpengaruh terhadap persistensi laba, dan perbedaan antara laba akuntansi dengan laba fiskal (X 3 ) tidak berpengaruh terhadap persistensi laba.
{"title":"ALIRAN KAS, TINGKAT HUTANG, PERBEDAAN ANTARA AKUNTANSI DAN LABA FISKAL PADA PERSISTENSI LABA : BUKTI DARI PERUSAHAAN OTOMOTIF","authors":"Kemal Al Hafiz, Isnan Murdiansyah","doi":"10.35137/jabk.v10i2.954","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.954","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis untuk menganalisis pengaruh aliran kas, tingkat hutang, perbedaan antara laba akuntansi dengan laba fiskal terhadap persistensi laba. Pengukuran persistensi laba memfokuskan pada koefisien regresi laba sekarang terhadap laba sebelumnya. Penelitian ini menggunakan data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Jumlah Sampel penelitian sebanyak 7 perusahaan yang diperoleh dengan metode purposive sampling . Sumber data penelitian adalah data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa aliran kas (X 1 ) tidak berpengaruh terhadap persistensi laba, tingkat hutang (X 2 ) tidak berpengaruh terhadap persistensi laba, dan perbedaan antara laba akuntansi dengan laba fiskal (X 3 ) tidak berpengaruh terhadap persistensi laba.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135447","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1040
Mahgfiroh Setiati, Rizka Ramayanti
Tujuan penelitian ini adalah menentukan biaya produksi di cafe Bukan Ruang menggunakan metode full costing untuk menetapkan harga. Jenis penelitian deskriptif kuantitatif dengan pendekatan komparatif. Data yang digunakan adalah data primer dan data sekunder untuk membantu peneliti melakukan perhitungannya. Hasil penelitian ini menunjukkan bahwa biaya produksi yang ditentukan oleh perusahaan lebih rendah dari pada yang ditentukan menggunakan metode full costing, karena perusahaan belum memasukan unsur biaya tenaga kerja langsung dan biaya overhead pabrik kedalam biaya produksi. Harga jual produk saat ini hanya menggunakan perkiraan biaya produksi dan harga jual pesaing. Berbeda dengan harga jual yang ditentukan dengan metode cost plus pricing harga jual kopi susu Anteng, latte dan pandan latte lebih tinggi dari harga jual perusahaan. Namun produk Long Black, Taro Latte, Matcha Latte dan Chocolate dibanderol di bawah harga eceran yang ditetapkan perusahaan. Dengan metode cost plus pricing diperoleh laba sebesar Rp 1.520.491 lebih tinggi dari harga jual saat ini
{"title":"PENENTUAN BIAYA PRODUKSI DENGAN METODE FULL COSTING UNTUK MENETAPKAN HARGA JUAL PRODUK CAFE BUKAN RUANG","authors":"Mahgfiroh Setiati, Rizka Ramayanti","doi":"10.35137/jabk.v10i2.1040","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1040","url":null,"abstract":"Tujuan penelitian ini adalah menentukan biaya produksi di cafe Bukan Ruang menggunakan metode full costing untuk menetapkan harga. Jenis penelitian deskriptif kuantitatif dengan pendekatan komparatif. Data yang digunakan adalah data primer dan data sekunder untuk membantu peneliti melakukan perhitungannya. Hasil penelitian ini menunjukkan bahwa biaya produksi yang ditentukan oleh perusahaan lebih rendah dari pada yang ditentukan menggunakan metode full costing, karena perusahaan belum memasukan unsur biaya tenaga kerja langsung dan biaya overhead pabrik kedalam biaya produksi. Harga jual produk saat ini hanya menggunakan perkiraan biaya produksi dan harga jual pesaing. Berbeda dengan harga jual yang ditentukan dengan metode cost plus pricing harga jual kopi susu Anteng, latte dan pandan latte lebih tinggi dari harga jual perusahaan. Namun produk Long Black, Taro Latte, Matcha Latte dan Chocolate dibanderol di bawah harga eceran yang ditetapkan perusahaan. Dengan metode cost plus pricing diperoleh laba sebesar Rp 1.520.491 lebih tinggi dari harga jual saat ini","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135453","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1024
Diana Gustinya, Lina Tri Ariani
The purpose of this study is to determine and analyze the effect of Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE on Earnings per Share of retail companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method was carried out using Purpose Sampling with a description method and data collection using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Total Asset Turnover, Debt to 0Equity Ratio, Current Ratio and LN SIZE variables have a significant effect on Earning per Share
{"title":"KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN EARNING PER SHARE : BUKTI PERUSAHAAN RITEL","authors":"Diana Gustinya, Lina Tri Ariani","doi":"10.35137/jabk.v10i2.1024","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1024","url":null,"abstract":"The purpose of this study is to determine and analyze the effect of Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE on Earnings per Share of retail companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method was carried out using Purpose Sampling with a description method and data collection using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Total Asset Turnover, Debt to 0Equity Ratio, Current Ratio and LN SIZE variables have a significant effect on Earning per Share","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135452","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1089
Rosdiana Rosdiana
The purpose of this study was to determine the effect of the Current Ratio and Debt To Equity Ratio on Financial Performance in cosmetics and household goods sub-sector companies on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consisted of 30 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on financial performance. Meanwhile, the Debt to equity ratio has an effect on financial performance.
{"title":"CURRENT RATIO DAN DEBT TO EQUITY RATIO PADA KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA","authors":"Rosdiana Rosdiana","doi":"10.35137/jabk.v10i2.1089","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1089","url":null,"abstract":"The purpose of this study was to determine the effect of the Current Ratio and Debt To Equity Ratio on Financial Performance in cosmetics and household goods sub-sector companies on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research sample consisted of 30 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that the Current Ratio has no effect on financial performance. Meanwhile, the Debt to equity ratio has an effect on financial performance.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135455","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1021
Christina V Situmorang, Arthur Simanjuntak
Purpose : The purpose of this study is to test financial ratios (leverage ratios, profitability ratios and liquidity ratios) to mandatory disclosure (study of State-Owned Companies listed on the IDX in 2019 – 2021). Method : This type of causal associative research with data collection techniques in the form of documentation. This study uses secondary data and research methods using descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. The number of samples is 19 state-owned companies listed on the IDX with 3 years of observation, bringing a total of 57 observations. Data obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The data analyzed in this study were processed from the financial reports and annual reports of related companies. Findings : The results of this study indicate that the leverage ratio and liquidity ratio have a significant negative effect on mandatory disclosure, while the profitability ratio has a significant positive effect on mandatory disclosure. Simultaneously leverage ratios, profitability ratios and liquidity ratios have a positive and significant effect on mandatory disclosure. Novelty : The difference between this study and other studies is that this study focuses on financial ratios, namely the leverage ratio with the debt to total assets indicator, the profitability ratio with the return on assets indicator and the liquidity ratio with the current ratio indicator on mandatory disclosure. This research was conducted at State-Owned Enterprises for the 2019-2021 period.
{"title":"Faktor Keuangan pada Pengungkapan Wajib","authors":"Christina V Situmorang, Arthur Simanjuntak","doi":"10.35137/jabk.v10i2.1021","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1021","url":null,"abstract":"Purpose : The purpose of this study is to test financial ratios (leverage ratios, profitability ratios and liquidity ratios) to mandatory disclosure (study of State-Owned Companies listed on the IDX in 2019 – 2021). Method : This type of causal associative research with data collection techniques in the form of documentation. This study uses secondary data and research methods using descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. The number of samples is 19 state-owned companies listed on the IDX with 3 years of observation, bringing a total of 57 observations. Data obtained from the website of the Indonesia Stock Exchange (www.idx.co.id). The data analyzed in this study were processed from the financial reports and annual reports of related companies. Findings : The results of this study indicate that the leverage ratio and liquidity ratio have a significant negative effect on mandatory disclosure, while the profitability ratio has a significant positive effect on mandatory disclosure. Simultaneously leverage ratios, profitability ratios and liquidity ratios have a positive and significant effect on mandatory disclosure. Novelty : The difference between this study and other studies is that this study focuses on financial ratios, namely the leverage ratio with the debt to total assets indicator, the profitability ratio with the return on assets indicator and the liquidity ratio with the current ratio indicator on mandatory disclosure. This research was conducted at State-Owned Enterprises for the 2019-2021 period.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135458","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1022
Ayu Puspitaningtyas, Muhammad Shiddiq
This study aims to analyze and determine the company's financial performance, potential bankruptcy with the Altman Z-Score Modification approach and analyze the effect of bankruptcy predictions on the value of firm in PT. Unilever Indonesia Tbk in 2022. The method used in the study with the Altman Z-Score Modified method. This Altman model is very useful for companies to find out the condition of the company during the current period as well as simple linear regression with IBM SPSS Statistic 26 software. The data in this study was obtained by processing data on the quarterly financial statements of PT. Unilever Indonesia Tbk for the period of Q1 2015 to Q2 2022. The results showed i n regression research, altman Z-Score's potential bankruptcy had a significant negative effect on the value of the firm.
本研究旨在分析和确定公司的财务业绩，潜在的破产与Altman Z-Score修正方法，并分析破产预测对PT. Unilever Indonesia Tbk公司价值的影响在2022年。本研究采用的方法为Altman Z-Score修正法。这个Altman模型对于公司了解公司当期的状况以及使用IBM SPSS Statistic 26软件进行简单的线性回归是非常有用的。本研究中的数据是通过处理PT. Unilever Indonesia Tbk在2015年第一季度至2022年第二季度的季度财务报表数据获得的。结果表明，在回归研究中，altman Z-Score的潜在破产对企业价值有显著的负向影响。
{"title":"Analisis Prediksi Kebangkrutan dan Pengaruhnya terhadap Nilai Perusahaan PT. Unilever Indonesia Tahun 2022 (Metode Altman Z-Score Modifikasi)","authors":"Ayu Puspitaningtyas, Muhammad Shiddiq","doi":"10.35137/jabk.v10i2.1022","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1022","url":null,"abstract":"This study aims to analyze and determine the company's financial performance, potential bankruptcy with the Altman Z-Score Modification approach and analyze the effect of bankruptcy predictions on the value of firm in PT. Unilever Indonesia Tbk in 2022. The method used in the study with the Altman Z-Score Modified method. This Altman model is very useful for companies to find out the condition of the company during the current period as well as simple linear regression with IBM SPSS Statistic 26 software. The data in this study was obtained by processing data on the quarterly financial statements of PT. Unilever Indonesia Tbk for the period of Q1 2015 to Q2 2022. The results showed i n regression research, altman Z-Score's potential bankruptcy had a significant negative effect on the value of the firm.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135451","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1090
Stevany Febreany
Global economic conditions are experiencing a slowdown and the Covid-19 pandemic will have an impact on the construction sector in terms of project continuity and raw materials including a shift or relocation of the budget to focus on handling Covid-19. The purpose of this study to determine the effect of leverage and profitability partially and simultaneously on the company's financial performance. The research method is using secondary data, quantitative analysis. The finding are leverage and profitability have a partial effect on the company's financial performance, the results in the study of leverage have a negative effect and profitability have not significant effect. Leverage and profitability have a simultaneous effect on the company's financial performance
{"title":"LEVERAGE, PROFITABILITY DAN KINERJA KEUANGAN: BUKTI DARI PERUSAHAAN KONSTRUKSI","authors":"Stevany Febreany","doi":"10.35137/jabk.v10i2.1090","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1090","url":null,"abstract":"Global economic conditions are experiencing a slowdown and the Covid-19 pandemic will have an impact on the construction sector in terms of project continuity and raw materials including a shift or relocation of the budget to focus on handling Covid-19. The purpose of this study to determine the effect of leverage and profitability partially and simultaneously on the company's financial performance. The research method is using secondary data, quantitative analysis. The finding are leverage and profitability have a partial effect on the company's financial performance, the results in the study of leverage have a negative effect and profitability have not significant effect. Leverage and profitability have a simultaneous effect on the company's financial performance","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135579","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1062
Didi Didi, Ade Budi Setiawan, Atika Sari
Penelitian ini bermaksud untuk mengetahui pengaruh persepsi kegunaan dan persepsi kemudahan terhadap niat untuk menggunakan sistem e-filing, e-billing , dan e-registration serta untuk mengetahui pengaruh persepsi kegunaan dan persepsi kemudahan terhadap niat untuk menggunakan melalui kepercayaan sebagai variabel intervening pada KPP Pratama Jakarta Jatinegara. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Jakarta Jatinegara dengan jumlah responden sebanyak 63 wajib pajak. Terknik pengambilan sampel yang dipakai dengan peneliti yakni menggunakan teknik pengambilan sampel accidental sampling . Analisis data menggunakan bantuan Partial Least Square (PLS). Hasil penelitian ini menyatakan bahwasannya persepsi kegunaan, persepsi kemudahan, dan kepercayaan berpengaruh terhadap niat untuk menggunakan. Kepercayaan tidak dapat mengintervening pengaruh persepsi kegunaan terhadap niat untuk menggunakan sedangkan kepercayaan dapat mengintervening pengaruh persepsi kemudahan terhadap niat untuk menggunakan.
{"title":"PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN TERHADAP NIAT MENGGUNAKAN SISTEM E-FILING, E-BILLING, E-REGISTRATION DENGAN KEPERCAYAAN SEBAGAI INTERVENING","authors":"Didi Didi, Ade Budi Setiawan, Atika Sari","doi":"10.35137/jabk.v10i2.1062","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1062","url":null,"abstract":"Penelitian ini bermaksud untuk mengetahui pengaruh persepsi kegunaan dan persepsi kemudahan terhadap niat untuk menggunakan sistem e-filing, e-billing , dan e-registration serta untuk mengetahui pengaruh persepsi kegunaan dan persepsi kemudahan terhadap niat untuk menggunakan melalui kepercayaan sebagai variabel intervening pada KPP Pratama Jakarta Jatinegara. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Jakarta Jatinegara dengan jumlah responden sebanyak 63 wajib pajak. Terknik pengambilan sampel yang dipakai dengan peneliti yakni menggunakan teknik pengambilan sampel accidental sampling . Analisis data menggunakan bantuan Partial Least Square (PLS). Hasil penelitian ini menyatakan bahwasannya persepsi kegunaan, persepsi kemudahan, dan kepercayaan berpengaruh terhadap niat untuk menggunakan. Kepercayaan tidak dapat mengintervening pengaruh persepsi kegunaan terhadap niat untuk menggunakan sedangkan kepercayaan dapat mengintervening pengaruh persepsi kemudahan terhadap niat untuk menggunakan.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135450","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 : 2023-08-28DOI: 10.35137/jabk.v10i2.1018
Ivahzada Marella Edgina
Industri keuangan syariah telah mendapatkan pengakuan internasional sebagai bagian dari system keuangan global. Industri keuangan syariah telah berkembang pesat selama beberapa dekade terakhir. Untuk dapat menjaga eksistensi dan kepercayaan dari pengguna dan masyarakat umum, industi keuangan syariah harus mematuhi aturan syariah untuk memastikan kegiatan bisnis dan aktivitas perusahaan lainnya telah sesua dengan prinsip syariah. Oleh karena itu auditor syariah memainkan peran penting untuk menjaga trasparansi dan kepercayaan publik terhadap integritas industri keuangan islam sebagai Lembaga islam. Audit syariah memiliki kepentingan utama di industri keuangan syariah. Dengan adanya audit syariah di industri akan membuktikan bahwa industri tersebut berada dalam industri yang benar sesuai dengan ajaran islam.
{"title":"URGENSI AUDITOR SYARIAH PADA INDUSTRI KEUANGAN SYARIAH","authors":"Ivahzada Marella Edgina","doi":"10.35137/jabk.v10i2.1018","DOIUrl":"https://doi.org/10.35137/jabk.v10i2.1018","url":null,"abstract":"Industri keuangan syariah telah mendapatkan pengakuan internasional sebagai bagian dari system keuangan global. Industri keuangan syariah telah berkembang pesat selama beberapa dekade terakhir. Untuk dapat menjaga eksistensi dan kepercayaan dari pengguna dan masyarakat umum, industi keuangan syariah harus mematuhi aturan syariah untuk memastikan kegiatan bisnis dan aktivitas perusahaan lainnya telah sesua dengan prinsip syariah. Oleh karena itu auditor syariah memainkan peran penting untuk menjaga trasparansi dan kepercayaan publik terhadap integritas industri keuangan islam sebagai Lembaga islam. Audit syariah memiliki kepentingan utama di industri keuangan syariah. Dengan adanya audit syariah di industri akan membuktikan bahwa industri tersebut berada dalam industri yang benar sesuai dengan ajaran islam.","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135135457","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：