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PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.52 KB) | DOI: 10.32670/fairvalue.v1i2.9

Abstract

This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.
PENGARUH ETIKA UANG (MONEY ETHICS) TERHADAP KECURANGAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS INTRINSIK DAN MATERIALISME SEBAGAI VARIABEL PEMODERASI Nuraprianti, Desi; Kurniawan, Asep; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1052.264 KB) | DOI: 10.32670/fairvalue.v1i2.10

Abstract

This study aims to determine (1) the effect of money ethics on tax evasion, (2) to know intrinsic religiosity moderate the effect of money ethics on tax evasion, and (3) to know materialism moderate the effect of money ethics on tax evasion. This study uses survey method and population is Individual Taxpayer registered in Tax Office Pratama Subang, sampling technique using incidental sampling technique. The data used consist of primary data, derived from the distribution of questionnaires to Individual Taxpayers registered in the Office of Tax Service Pratama Subang. Analysis of the data used is stepwise regression analysis using SPSS version 22 data processing program. Results from this study are (1) money ethics has a positive effect on tax evasion, (2) intrinsic religiosity does not moderate the effect of money ethics on tax evasion, and (3) materialism does not moderate the effect of money ethics on tax evasion.
ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY Purnamasari, Pupung; Umiyati, Indah
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.123 KB) | DOI: 10.22219/jrak.v9i1.8208

Abstract

Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode 2009 sampai dengan 2015 diperoleh sebanyak 1.792 firm-years. Analisis dilakukan dengan menggunakan regresi loglinier. Hasil penelitian menunjukkan bahwa terdapat fenomena asymmetric cost behavior pada perusahaan yang terdaftar di BEI dan pilihan strategi perusahaan berpengaruh secara moderat terhadap asymmetric cost behavior.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AND INTERNAL CONTROL EFFECTIVENESS ON THE PERFORMANCE OF EMPLOYEES (CASE STUDY ON MICRO, SMALL, MEDIUM ENTERPRISES SUBANG REGENCY) Harini, Agnes Sinta; Kurniawan, Asep; Umiyati, Indah
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.75

Abstract

The research was conducted on MSMEs located in the district of  Subang. The purpose of this research is to find out the influence of accounting information system implementation and  internal control on the performance of employees. The method of research is quantitative method. The sample collection technique is conducted by performing non probability sampling and Purposive sampling technique approach based on certain criteria set by the researchers using a questionnaire as a data collection tool. As for which a sample of this study were 100 respondents. Data were analyzed using multiple linear regression analysis by using computer program of SSPS (Statistical Package Social Science) V.20.0 for Windows. The questionnaire was tested for validity and reliability test. In this study using a classic assumption test including normality test, multicoloniarity test, heteroskodastisitas test. As for testing the hypothesis in this study using a test determination coefficient, F test and t test. The results of the study with multiple regression indicate that (1) the accounting information system positive and significant impact on the performance of employees, (2) internal control of positive and significant effect on the performance of employees, (3) accounting information systems and internal control, simultaneously positive and significant impact on the performance of employees. The determination coefficient analysis (R²) is 0.566 which means that the accounting information system (X1) and payment punctuality of account receivable (X2) has influence 56,6% and the remaining is 44,4% is explained by other variables which are used in this research.
THE EFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND CONTROL ENVIRONTMENT ON THE EFFECTIVENESS OF INTERNAL CONTROL OF SALES AT CV. KURNIA AGUNG (CASE STUDY AT CV. KURNIA AGUNG REGIONAL JAWA BARAT) Mustopa, Rosi Mika Aditya; Umiyati, Indah; Putri, Trisandi Eka
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.73

Abstract

The purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung. In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21. Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sales
ANALYSIS OF SYSTEM QUALITY, INFORMATION QUALITY AND PERCEIVED USEFULNESS TO USER SATISFACTION Tiana, Tiana; Sugiharto, Bambang; Umiyati, Indah
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.71

Abstract

This study aims to test and analyze the quality of the system against perceived usefulness, the quality of information against perceived usefulness, the quality of the system to user satisfaction, Information Quality to user satisfaction and perceived usefulness to user satisfaction. The population in this research is employees teller and customer service department of Bank BJB in subang city. Sampling technique is nonprobability sampling by using purposive sampling method. The type of data used is primary data with questionnaire data collection method. Hypothesis testing used is Structural Equation Modeling (SEM) approach with variance Structural equation test or better known as Partial Least Square (PLS). The result of the research shows that Quality System has a significant positive effect on Perceived Usefulness, Quality of Information has a significant positive effect on Perceived Usefulness, Quality of System has a significant positive effect on user satisfaction, Information Quality has positive significant effect on user satisfaction, and Perceived Usefulness has no effect to User Satisfaction
PERAN GOOD CORPORATE GOVERNANCE DALAM MENGURANGI DAMPAK RISIKO PEMBIAYAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH Nurhidayat, Hasbi; Icih, Icih; Umiyati, Indah
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 01 (2019): TSARWATICA Edisi Juli 2019
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.77

Abstract

The purpose of a company is to generate profits. Companies must be able to generate profits for a certain period in order to maintain long-term survival. High and low ROA in Islamic banking can be influenced by the existence of business risks and Good Corporate Governance (GCG). This study was conducted to determine the role of good corporate governance in reducing the impact of financing risk on the profitability of Islamic banking. The population used in this study is Islamic commercial banks that implement good corporate governance. The sample selection technique used is purposive sampling. Samples that fit the criteria were obtained by 12 Islamic banks during the 2012-2017 observation period. The analytical tool used in this study is OLS regression and hypothesis testing using t test, f test, and determination coefficient using SPSS Statistics 22 and Microsoft Excel 2013 applications. The results of this study indicate that the financing risk variable has a negative effect on profitability. GCG variables have a positive effect on profitability and GCG variables can reduce the negative impact of financing risk on profitability.
DETERMINANTS AND MITIGATION FACTORS OF TAX EVASION : INDONESIA EVIDENCE Agus, Yolisia Framita; Umiyati, Indah; Kurniawan, Asep
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 2 (2019): Accruals Edisi September 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (921.271 KB) | DOI: 10.35310/accruals.v3i2.117

Abstract

This study aims to determine the effect of justice, system, understanding, tax rates and sanctions on tax evasion. The method used in this study is descriptive quantitative by using primary data. The technique of collecting data with a questionnaire distributed to corporate taxpayers registered at Pratama KPP with a sample of 110 respondents. Data analysis in this study is multiple regression with SPSS version 22 program. The results of this study indicate that understanding taxation affects tax evasion. While justice, system, tax rates and sanctions have no effect on tax evasion.
PENGARUH KOMISARIS INDEPENDEN, KOMPENSASI RUGI FISKAL DAN PERTUMBUHAN ASET TERHADAP PENGHINDARAN PAJAK Mulyana, Yusep; Mulyati, Sri; Umiyati, Indah
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.114 KB) | DOI: 10.32897/jsikap.v4i2.202

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari komisaris independen, kompensasi rugi fiskal dan pertumbuhan aset terhadap penghindaran pajak yang dilakukan oleh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2017.Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pemilihan sampel menggunakan purposive sampling. Berdasarkan teknik tersebut maka diperoleh 39 perusahaan yang sesuai dengan kriteria pemilihan sampel selama periode 2013-2017. Pengujian data yang digunakan dalam penelitian ini yaitu analisis regresi berganda, kemudian untuk melakukan pengujian hipotesis menggunakan uji F, uji t dan koefisien determinasi (R2) dengan bantuan software SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa variabel komisaris independen secara parsial tidak berpengaruh terhadap penghindaran pajak, variabel kompensasi rugi fiskal secara parsial berpengaruh negatif terhadap penghindaran pajak dan variabel pertumbuhan aset secara parsial berpengaruh positif terhadap penghindaran pajak. Sementara secara simultan variabel komisaris independen, kompensasi rugi fiskal dan pertumbuhan aset berpengaruh terhadap penghindaran pajak. 
PENGARUH PENGETAHUAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM), COMPUTER SELF-EFFICACY, DAN FACILITATING CONDITIONS TERHADAP MINAT MENGGUNAKAN APLIKASI AKUNTANSI Defillateli, Fazrin; Sugiharto, Bambang; Umiyati, Indah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI: Jurnal Akuntansi Berkelanjutan Indonesia
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p96-116

Abstract

Small and Medium-Sized Enterprises in Indonesia will continue to grow from year to year, which will support Indonesia's economy. The aim of this research was to find out and analyze the influence of knowledge effects of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions to the intention to using accounting applications Small and Medium-Sized Enterprises (SMEs). The study used three independent variables that are the knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions, while intention to using accounting applications as a dependent variable. The sample of this research were Small and Medium-Sized Enterprises (SMEs) in Subang Regency, West Java Province. Sampling Incidental of non-probability sampling was used as a sampling method with the total sample of 205 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis is used for this study.  The results of this research indicate that knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions have a positive effect to the intention in using either accounting application, the results of tests on each variable or simultaneously. Keyword:  Knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs); Computer Self-efficacy; Facilitating Conditions; Intention To Use; Accounting Application