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All Journal Journal of Vocational Education Studies (JOVES) Educoretax Jurnal Bisnis, Ekonomi, dan Sains Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rosyani Muthya
Universitas Padjadjaran
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluation of Technology-Based Learning on Effectiveness and Student Satisfaction: a Case Study at the Tax Center UNPAD Retta Farah Pramesti; Agus Puji Priyono; Rosyani Muthya; Aulia Baharudin
Journal of Vocational Education Studies Vol. 9 No. 1 (2026): Vol 9 No 1
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/joves.v9i1.12970

Abstract

This study aims to evaluates the effectiveness and satisfaction of technology-based instruction that combines Blended Learning and Student-Centered Learning (SCL) in Income Tax courses at the Tax Center, Universitas Padjadjaran (UNPAD). Using a mixed-methods design, survey data from 52 students were analyzed with multiple regression to test the effects of student involvement, student roles, and implementation challenges on learning effectiveness and satisfaction; interviews and document analysis enriched the interpretation. Quantitative results show that both student involvement and student roles are positively associated with learning effectiveness, whereas implementation challenges do not exert a meaningful impact on effectiveness in this context. In contrast, student satisfaction is shaped by all three factors, with challenges emerging as the strongest driver, indicating that even highly engaged, well-positioned learners may report lower satisfaction when facing technical or organizational barriers. Qualitative findings corroborate these patterns: students value flexibility, interactivity, and the ability to review recordings, yet cite connectivity issues, reduced hands-on practice, and concentration lapses during long online sessions. Students propose practical remedies such as on-camera policies, contingency plans for disruptions, and recording face-to-face sessions for later review. The study highlights the need to pair active, role-rich pedagogy with robust facilitation and infrastructure to sustain both effectiveness and satisfaction in vocational tax education.
Analisis Kemandirian Keuangan Daerah dan Potensi Pertumbuhan Ekonomi pada Pemerintah Daerah Kabupaten Pemalang Tahun Anggaran 2019-2023 Kory Dina Putri Jadmiko; Arie Pratama; Rosyani Muthya
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.493

Abstract

The purpose of this study is to research the economic growth potential and financial independence level of the Pemalang Regency Government during the Fiscal Years 2019–2023. The main issue in this research is the low contribution of Locally-Generated Revenue (LGR) to the total regional income, which indicates a heavy reliance on transfer funds from the central government. This research uses a descriptive qualitative approach and financial ratio analysis. The analysis of regional financial independence involves the financial independence ratio, fiscal decentralization degree, financial dependency ratio, and LGR effectiveness. The results show that the average financial independence ratio of 16.76% is categorized as very low (instructive), indicating central government dominance in regional funding. The fiscal decentralization ratio of 13.77% is categorized as low, while the regional financial dependency ratio of 82.49% is very high. Nevertheless, LGR effectiveness reached 108.17%, categorized as very effective, demonstrating the region’s ability to meet revenue targets despite the relatively small value. The economic growth potential is analyzed through share, growth, and elasticity indicators. The average LGR share of regional expenditure is 16.83%, the average LGR growth rate is 4.26%, and the LGR elasticity to GRDP is 5.94%, indicating a very high responsiveness to economic growth. The Financial Capability Index (FCI) is 0.47, categorized as moderate. Therefore, Pemalang Regency has not yet achieved fiscal independence and possesses untapped economic growth potential.  
UTANG, UKURAN PERUSAHAAN DAN KUALITAS AKUNTANSI PERUSAHAAN PUBLIK DI INDONESIA Meliani Mukti; Maryam Agustine H. R; Suchi Avita Rici; Rosyani Muthya
Jurnal Bisnis, Ekonomi, dan Sains Vol. 4 No. 2 (2024): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol4.iss2.2024.2302

Abstract

Penelitian ini menguji apakah utang memiliki pengaruh yang berbeda terhadap kualitas akuntansi berdasarkan ukuran perusahaan pada perusahaan-perusahaan publik di Indonesia. Penelitian ini mengukur kualitas akuntansi menggunakan performance-adjusted discretionary accruals. Pengujian hipotesis dilakukan dengan menjalankan ordinary least square (OLS) dan random effect model terhadap 1988 observasi dari 284 perusahaan non-keuangan yang terdaftar di BEI selama 2012-2019. Hasil pengujian OLS menunjukan pengaruh positif ukuran perusahaan terhadap hubungan antara utang dan kualitas akuntansi, sedangkan hasil pengujian random effect model menunjukan pengaruh yang tidak signifkan. Penelitian ini secara keseluruhan menemukan bahwa perusahaan besar memiliki solvabilitas yang lebih tinggi dan menyediakan informasi akuntansi yang lebih berkualitas guna mengurangi asimetri informasi dan biaya pendanaan.
Analysis of the strategy for selecting Value Added Tax (VAT) overpayment refund mechanism in a coal trading company Arifa Febriani; Rosyani Muthya
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2349

Abstract

The selection of a Value Added Tax (VAT) overpayment refund mechanism is a decision that affects a company's cash flow and tax risk. PT X, a coal trading company, consistently experienced VAT overpayments due to the characteristics of its business transactions. Therefore, an appropriate strategy is required to determine the most suitable refund mechanism. This study aims to analyze the factors considered in selecting a VAT overpayment refund mechanism, identify the challenges encountered during the refund process, and examine the strategies implemented to address these challenges while minimizing the risk of tax corrections. This study employed a descriptive qualitative method with a case study approach. Primary and secondary data were collected through interviews with tax consultants and an academic expert, as well as observations and documentation. The data were analyzed based on the applicable tax regulations concerning the implementation of the VAT overpayment refund mechanism at PT X for the 2024 Fiscal Year. The findings indicate that the selection of the refund mechanism is influenced by transaction characteristics, cash flow conditions, the amount of VAT overpayment, the company's level of tax compliance, the risk of tax corrections, and regulatory changes. PT X implemented a combination of the advance refund and tax audit-based refund mechanisms to accelerate cash recovery while optimizing its entitlement to VAT overpayments. This strategy was supported by sound tax administrative practices, thereby improving the effectiveness of the VAT overpayment refund process while minimizing the potential for tax corrections.
Co-Authors Agus Puji Priyono Arie Pratama Arifa Febriani Aulia Baharudin Kory Dina Putri Jadmiko Maryam Agustine H. R Meliani Mukti Retta Farah Pramesti Suchi Avita Rici