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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Rahmatan Lil’alamin Journal of Community Services (RLA)
Meidawati, Neni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Journal of Contemporary Accounting

 1 
Factors influencing the compliance of taxpayers Meidawati, Neni; Azmi, Muhammad Nurul
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art3

Abstract

The compliance in tax reporting of an individual taxpayer who is running business or having freelance job is one of the ways to maximize the tax revenue in Indonesia. This research aims to examine the factors that affect the tax reporting compliance of an individual taxpayer who is running business or having freelance work. The data were collected by distributing questionnaires. The regression model used in this study was multiple linear regression using SPSS. The sampling method was random sampling which involved 47 individual taxpayers who were already registered at Tax Service Office (KPP) Pratama Pontianak with an error rate of 5%. The result showed that level of awareness had positive and significant influence on tax reporting compliance of the individual taxpayers at KPP Pratama Pontianak who are running business and doing freelance work. Meanwhile, tax knowledge and tax sanction had no effect toward tax reporting compliance of the individual taxpayers running business and doing freelance work.
Determinants of corporate social responsibility disclosure in Indonesian manufacturing companies Meidawati, Neni; Aulia, Annisa
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art3

Abstract

Financial report information users needed complete and disclosed information. One of the pieces of information was Corporate Social Responsibility (CSR) activity disclosure. The objective of the research was to find the influence of company size, leverage, profitability, the size of the commissioner board, and shareholdings towards the CSR disclosure. Manufacturing companies’ populations in sectors 1, 2, and 3 were recorded in the Indonesian Stock Exchange. The research sample which used in this research was manufacturing companies in the sector of cement, ceramics, porcelain, and glass, also metal and it is kind with the period year from 2014 until 2018. The research sample was chosen using the purposive sampling method. Hypothetical measurement was analyzed by using the multiple regression method. From the research result, it was proven that profitability had a positive effect on CSR disclosure, and leverage had a negative effect, while variable of company size, the commissioner board size, and shareholdings did not influence the CSR disclosure.
The influence of internal audit, motivation, and work environment on employee performance Bahtiar, Arief; Putra, Ridho Gemilang; Meidawati, Neni; Puspaningsih, Abriyani
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art4

Abstract

This study aims to determine the effect of internal audit, motivation, and work environment on employee performance at PT Sreeya Sewu Indonesia. The research population is all employees of PT Sreeya Sewu Indonesia who work for the company, located in Bogor, West Java, with a sample of 39 respondents. Methods of data analysis and hypothesis testing use multiple regression methods. The study results prove that internal audit, motivation, and work environment positively and significantly affect employee performance. The result of the study shows company must continue to improve planning and supervision in each audit implementation. The company also must pay attention to salary increases, pension plan, provide opportunities for promotions, and give appreciation toward employee performance. Another thing that must be considered by the company is to pay attention to the improvement of employees’ knowledge.
Co-Authors Abriyani Puspaningsih, Abriyani Agnes Aura Ainisha Arief Bahtiar, Arief Ataina Hudayati Aulia, Annisa Ayu Chairina Laksmi, Ayu Chairina Azmi, Muhammad Nurul Cahyawati, Noor Endah Ibrahim, Ammar Isti Rahayu Marfuah Nanindyas Dewi Waluristyaningtyas Nurfauziya, Ahada Nustini, Yuni Oktavia, Putri Intan Prabowo, Hendi Yogi Putra, Ridho Gemilang Reni Yendrawati Setyono, Primanita Uswatun Chasanah