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All Journal BALANCE Jurnal Akuntansi dan Bisnis Equivalent : Journal of Economic, Accounting and Management
Rianty, Martha
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DIVISI TI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Riana, Dwi; Rianty, Martha
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i1.1827

Abstract

This research was conducted to determine the effect of the application of accounting information systems on the performance of IT division employees with organizational commitment as a variable intervening. This research was conducted at the Palembang State-Owned Bank consisting of Bank Negara Indonesia, Bank Republik Indonesia, Bank Tabungan Negara, and Bank Mandiri. The primary data collection technique was conducted by survey method distributing questionnaires. The population of this study were all employees of the Information Technology Division of the Palembang City State Bank, amounting to 56 people and the sample used was 56 people using a census that is all the population used as samples. Data Analysis using PLS is a part, as well as an alternative to SEM. From the results of calculations and analyzes carried out, the conclusion is that there is no influence between the application of accounting information systems to the performance of employees of the IT division of the state-owned Bank of Palembang.
ANALISIS PENINGKATAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA PALEMBANG Rianty, Martha
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.200

Abstract

Abstract : This research aims to see the role of advertising tax contribution to local revenue in the city of Palembang and what factors hinder local revenue in the city of Palembang. The benefits of this research are expected to expand and provide information regarding the contribution of advertising tax to local revenue in the city of Palembang. This research is included in the type of descriptive research, where the research was carried out at the Palembang city regional revenue agency office, the operational variables used were the level of contribution from advertising tax and local original income. The data used is primary data conducted with research subjects by direct observation and interviews with the Palembang city regional revenue agency office. The data collection technique used in this research is research using descriptive quantitative methods. The research results show that the contribution of advertising tax to local original income is still very low and many disciplined and strict efforts are still needed to increase its contribution to local original income in the city of Palembang. The advice given by the author is to further improve supervision and routine data collection, and provide outreach on advertising tax information in Palembang City. Abstrak : Penelitian ini bertujuan untuk melihat bagaimana peran kontribusi pajak reklame terhadap pendapatan asli daerah di kota Palembang serta faktor- faktor apa saja yang menghambat pendapatan asli daerah di kota Palembang. Manfaat dalam penelitian ini diharapkan dapat memperluas dan memberikan informasi seputar kontribusi pajak reklame terhadap pendapatan asli daerah di kota Palembang. Penelitian ini termasuk dalam jenis penelitian deskriptif, tempat penelitian dilakukan pada dinas badan pendapatan daerah kota Palembang, operasional variabel yang digunakan yaitu tingkat kontribusi pajak reklame dan pendapatan asli daerah. Data yang digunakan yaitu data primer yang dilakukan dengan subjek penelitian dengan observasi dan wawancara langsung ke dinas badan pendapatan daerah kota Palembang. Teknik pengumpulan data yang digunakan dalam penelitian ini ialah penelitian dengan metode kuantitatif deskriptif. Hasil penelitian menunjukan bahwa kontribusi pajak reklame terhadap pendapatan asli daerah masih sangat kurang dan masih banyak membutuhkan upaya- upaya yang disiplin dan ketat untuk meningkatkan kontribusi nya terhadap pendapatan asli daerah di kota Palembang. Saran yang diberikan penulis untuk lebih meningkatkan pengawasan serta pendataan secara rutin, dan mengadakanpenyuluhan tentang informasi pajak reklame di Kota Palembang.
Co-Authors Riana, Dwi