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All Journal Jurnal Pengabdian kepada Masyarakat KENDALI: Economics and Social Humanities
Leni Cahaya Permata
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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OPTIMALISASI PENERAPAN CORETAX: PERAN SISTEM INFORMASI DALAM MEMEDIASI PENGARUH HUMAN CAPITAL DAN PENERIMAAN TEKNOLOGI: (Studi Survei pada Pengusaha Kena Pajak di Kabupaten Sleman) Leni Cahaya Permata; Alek Murtin
KENDALI: Economics and Social Humanities Vol. 4 No. 3 (2026): KENDALI: Economics and Social Sciences Humanities, Maret 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i3.1510

Abstract

Studi ini bertujuan untuk menguji optimalisasi implementasi Coretax dengan mengeksplorasi peran sistem informasi akuntansi sebagai variabel mediasi dalam hubungan antara modal manusia dan penerimaan teknologi di kalangan wajib pajak di Kabupaten Sleman. Coretax adalah sistem administrasi perpajakan inti berbasis digital yang dirancang untuk meningkatkan efisiensi, transparansi, dan kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan Partial Least Square-Structural Equation Modeling (PLS-SEM). Populasi penelitian ini adalah Pengusaha Kena Pajak di Kabupaten Sleman. Sampel penelitian ini terdiri dari 130 responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa modal manusia dan penerimaan teknologi berpengaruh positif terhadap implementasi Coretax. Selain itu, sistem informasi akuntansi ditemukan berpengaruh positif terhadap implementasi Coretax dan berperan sebagai variabel mediasi dalam pengaruh modal manusia dan penerimaan teknologi terhadap implementasi Coretax. Temuan ini menunjukkan bahwa keberhasilan implementasi Coretax tidak hanya bergantung pada kesiapan teknologi, tetapi juga ditentukan oleh kualitas sumber daya manusia dan efektivitas sistem informasi yang diimplementasikan. Studi ini diharapkan dapat memberikan kontribusi teoritis terhadap pengembangan studi akuntansi perpajakan dan sistem informasi, serta memberikan implikasi praktis bagi Pengusaha Kena Pajak dan otoritas pajak dalam mengoptimalkan implementasi sistem pajak digital.
ACCOUNTABILITY AND TRANSPARENCY OF THE FINANCIAL REPORTS OF THE GAMPING GRAND MOSQUE Alek Murtin; Erni Suryandari Fathmaningrum; Leni Cahaya Permata; Muhamad Rifandi
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 12 (2026): Mei 2026
Publisher : Bajang Institute

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Abstract

Mosques are also places to carry out various righteous charitable activities, such as serving as venues for deliberation, weddings, and seeking solutions to problems occurring within the community, and so on. Mosques can be likened to spiritual pools that cleanse all forms of sin, impurity, and traces of negligence of a servant. The Gamping Grand Mosque is under the management of the Muhammadiyah Branch of Gamping. The management and the Mosque Prosperity Council of the Gamping Grand Mosque have the desire to have comprehensive financial reports covering all activities along with explanations of financial sources. Although they have had financial reports so far, these are limited to cash balance reports and are not yet based on financial accounting standards. The purpose of implementing ISAK No. 35 is so that the management of funds originating from the community can achieve transparency and accountability in the financial reporting of the Gamping Grand Mosque. Transparency means that financial management is carried out by being disclosed to stakeholders, while accountability refers to the responsibility of financial management to stakeholders by the mosque’s financial managers. At the Gamping Grand Mosque, this is pursued by conducting training on the preparation of financial reports based on ISAK No. 35, which is directly beneficial for its financial management. The aim is to provide understanding and techniques on how to prepare financial reports for the Gamping Grand Mosque that are easy to implement and comprehend, delivered through training followed by assistance in preparing mosque financial reports based on ISAK No. 35. Thus, participants from the Gamping Grand Mosque will be able to independently prepare financial reports in the form of a Balance Sheet and a Comprehensive Financial Statement
Co-Authors Alek Murtin Erni Suryandari, Erni Muhamad Rifandi