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<![CDATA[PENGARUH POSTUR MOTIVASI ATAS CARA PANDANG WAJIB PAJAK KEPADA FISKUS TERHADAP KEPATUHAN PEMBAYARAN PAJAK ORANG PRIBADI ]]>
<![CDATA[Prayitno Utomo, Langgeng]]>
<![CDATA[ Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 2 (2015): Oktober - Maret ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/eksis.v10i2.58
<![CDATA[AbstractThe purpose of this study was to determine the effect of posture motivation and level of education of the individual taxpayer compliance in reporting tax. This study used a sample of 99 individual taxpayers who have small businesses. Analysis model used in this research is regression analysis berganda.Hasil study showed that motivation in the form of a variable posture capitulation, resistance, disengagement and playing games as well as a variable level of education is partially not affect the compliance of ndividual taxpayers in implementing tax compliance, while factors such as motivation posture variable commitment partially affect an individual taxpayer compliance in implementing tax compliance. Taken together, all of the variables do not affect the compliance of individual taxpayers in implementing tax compliance.Keywords: Posture motivation, level of education, tax compliance AbsrakTujuan penelitian ini adalah untuk mengetahui pengaruh postur motivasi dan tingkat pendidikan terhadap kepatuhan wajib pajak orang pribadi dalam melaporkan SPT. Penelitian ini menggunakan sample sebanyak 99 wajib pajak orang pribadi yang memiliki usaha kecil. Model analisis yang digunakan dalam penelitian adalah analisis regresi berganda.Hasil penelitian menunjukkan bahwa postur motivasi berupa variabel capitulation, resistance, disengagement dan game playing serta variabel tingkat pendidikan secara parsial tidak mempengaruhi kepatuhan wajib pajak orang pribadi dalam melaksanakan kepatuhan pajak, sedangkan faktor postur motivasi berupa variabel commitment secara parsial mempengaruhi kepatuhan wajib pajak orang pribadi dalam melaksanakan kepatuhan pajak. Secara bersama-sama, seluruh variabel tidak mempengaruhi kepatuhan wajib pajak orang pribadi dalam melaksanakan kepatuhan pajak.Kata Kunci: Postur motivasi, tingkat pendidikan, kepatuhan wajib pajak]]>
<![CDATA[The Role of Information Technology and Employee Ability on the Effectiveness of Accounting Information Systems ]]>
<![CDATA[Utomo, Langgeng Prayitno]]>
<![CDATA[ Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 14 No. 2 (2019): Oktober - Maret ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/eksis.v14i2.631
<![CDATA[The effectiveness of accounting information systems is a success achieved by accounting information systems in producing information in a timely, accurate, and reliable manner. This study aims to determine the role of information technology and employee knowledge of the accounting department on the effectiveness of accounting information systems. This research was an associative - quantitative type with a survey approach. The sample in this study were all managers and employees of the financial division of the Republic of Indonesia Employee Cooperative in Jombang Regency (saturated sample). The data used were primary data obtained through questionnaires. The data analysis technique used multiple linear regression analysis. The results of this study indicated that the sophistication of information technology and the knowledge of employees of the accounting department had a positive and significant effect on the effectiveness of the accounting information system.]]>
<![CDATA[Literasi Keuangan: Pelatihan Investasi Saham Melalui Pengenalan Pasar Modal Indonesia kepada Investor Milenial ]]>
<![CDATA[Utomo, Langgeng Prayitno]]>;
<![CDATA[Hartanti, Benih]]>
<![CDATA[ Journal of Dedicators Community Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Islam Nahdlatul Ulama Jepara ]]>
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DOI: 10.34001/jdc.v5i2.1196
<![CDATA[Understanding of finance is important, especially for people who want to invest, it is aimed at obtaining maximum returns or returns from investments. The condition of the selected service partners, namely students and the general public who have an interest in investing, currently do not really understand personal finance so they are unable to manage their own finances which results in not understanding how to start investing. The purpose of this activity is to introduce the importance of understanding personal finance so as to be able to measure the extent to which personal financial conditions can be used to invest in the Indonesian capital market to service partners, namely young potential investors. The training activities are carried out in the computer laboratory of STIE PGRI Dewantara Jombang with lecture, question and answer methods, and practice. The material for the activity consists of the basic theory of financial management, introduction to investment, fundamental and technical analysis, and trading simulations. The results of this activity are: 1) service partners have a new understanding of financial literacy and personal finance well; 2) partners are better prepared when they are going to invest in shares or trade in the capital market; 3) the interest of partners to be able to invest is higher than before.]]>
<![CDATA[Pendampingan Pencatatan Transaksi Keuangan Pada Koperasi Bunga Harapan Desa Ceweng ]]>
<![CDATA[Rita Mutiarni]]>;
<![CDATA[Langgeng Prayitno Utomo]]>;
<![CDATA[Siti Zuhroh]]>
<![CDATA[ COMVICE: Journal Of Community Service Vol. 1 No. 1 (2017): Mei (2017) - Oktober (2017) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/comvice.v1i1.118
<![CDATA[The 1945 Constitution mandates that the prosperous prosperity be the prosperity of the people and not the prosperity of individuals or the prosperity of the enterprise; therefore, the form of business entity in question is a cooperative. Women's Cooperative (Kopwan) Bunga Harapan in Ceweng village is not only engaged in savings and loans, but starting in 2016 has started to expand its business in the provision of household goods through the unit of shops / war stalls (waserda). The activity has been running for more than 1 (one) year, however, the management of the cooperative has not been able to present the transaction record in the shop unit according to the accounting standard, so the board has difficulties in knowing the business development of the shop. To that end, the counterpart team conducts training and mentoring of financial reporting and record keeping for store / waserda units, which start in March and end in May 2017. From the training and mentoring results, shop staff / shopkeepers are familiar with the recording of daily transactions as per accounting standards for a trading company.Keywords: Cooperatives, shops, waserda, recording transactions. ]]>
<![CDATA[Pendampingan Pencatatan Transaksi Dan Penyusunan Laporan KeuanganBadan Usaha Milik Desa (Bumdes) Putra Subagyo Desa Miagan - Jombang ]]>
<![CDATA[Rita Mutiarni]]>;
<![CDATA[Siti Zuhroh]]>;
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ COMVICE: Journal Of Community Service Vol. 2 No. 1 (2018): April (2018) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/comvice.v2i1.124
<![CDATA[Badan Usaha Milik Desa (BUMDes) Putra Subagyo yang terletak di desa Miagan, kecamatan Mojoagung, Jombang, termasuk dalam kategori jenis usaha jasa karena kegiatan yang dilakukan adalah persewaan terop dan sound system untuk keperluan pesta. Dalam perkembangannya, pengelolaan keuangan di Badan Usaha Milik Desa (BUMDes) Putra Subagyo sudah cukup baik. Namun, para pengurus Badan Usaha Milik Desa (BUMDes) masih kesulitan untuk mencatat transaksi hingga menyusun laporan keuangan dengan benar yang sesuai dengan standar akuntansi untuk perusahaan jasa untuk jenis usaha jasa. Karena itu, tim pendamping memberikan pelatihan dan pendampingan pencatatan transaksi hingga penyusunan laporan keuangan hingga akhir tahun 2017. Dari hasil kegiatan tersebut, mitra (pengurus Badan Usaha Milik Desa) telah memahami dan mampu melanjutkan untuk tahun buku 2018.]]>
<![CDATA[Penyusunan Kelengkapan Administrasi Badan Usaha Milik Desa (Bumdes) Kembang Sore Guna Kelancaran Kegiatan Organisasi ]]>
<![CDATA[Rita Mutiarni]]>;
<![CDATA[Langgeng Prayitno Utomo]]>;
<![CDATA[Rachyu Purbowati]]>
<![CDATA[ COMVICE: Journal Of Community Service Vol. 5 No. 1 (2021): April (2021) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/comvice.v5i1.767
<![CDATA[Pendirian Badan Usaha Milik Desa (BUMDes) yang diprakarsai oleh pemerintah pusat langsung ditindaklanjuti oleh pemerintah daerah Jombang, dengan pemberian dana stimulus sebesar Rp. 100.000.000,00 untuk setiap desa, termasuk desa Dukuhklopo yang terletak di kecamatan Mojoagung, Jombang dengan membentuk Badan Usaha Milik Desa (BUMDes) Kembang Sore dengan jenis usaha simpan pinjam. Dalam perkembangannya, pengelolaan keuangan di Badan Usaha Milik Desa (BUMDes) Kembang Sore sudah cukup baik namun ada beberapa kelengkapan administartif yang kurang. Untuk itu, penulis bersama team mahasiswa yang sedang melaksanakan Kuliah Kerja Nyata (KKN) di desa Dukuhklopo melakukan kegiatan pembenahan kelengkapan adminstratif di Badan Usaha Milik Desa (BUMDes) Kembang Sore, antara lain: 1. Penyusunan Standart Operasional Prosedur (SOP), 2) Penyusunan AD/ART, 3) Penyusunan Tata tertib diagra alir kegiatan, 4) Pemenuhan kelengkapan surat-surat administrasi lainnya, 5) Pembuatan logo Bumdes. Kegiatan tersebut telah diselesaikan dengan baik oleh penulis bersama team mahasiswa KKN. Kegiatan ini akan dilanjutkan pada semester genap tahun akademik 2020/ 2021dengan sasaran kegiatan adalah perbaikan pada system pencatatan keuangan unit simpan pinjam.]]>
<![CDATA[Evaluasi Penerapan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Mikro Kecil Menengah ]]>
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 2 No. 1 (2019): Januari (2019) - Juni (2019) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v2i1.531
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui seperti apa penyajian laporan keuangan pada UMKM apakah sudah berstandar pada SAK ETAP. Dengan pendekatan penelitian kualitatif deskriptif, melalui wawancara dan observasi. Informan kunci dalam penelitian ini sebanyak 4 orang pemilik UMKM unggulan, dari hasil wawancara diketahui bahwa ke empat UMKM sudah melakukan pencatatan atas transaksi keuangan yang sering terjadi dalam usaha mereka. Berdasarkan analisis dapat disimpulkan bahwa beberapa UMKM telah mampu menyusun laporan bersandar SAK ETAP, meskipun ada yang belum memenuhi standar SAK ETAP. Adapun kendala yang dihadapi oleh para pemilik UMKM yaitu diantaranya keterbatasan kemampuan dan waktu.]]>
<![CDATA[Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle” ]]>
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v19i1.241
<![CDATA[This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational]]>
<![CDATA[GOOD CORPORATE GOVERNANCE MODERASI PENGARUH ANTARA ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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<![CDATA[This study is intended to determine the effect of information asymmetry on earnings management by using Good Corporate Governance (GCG) as a moderating variable. The research method used is an explanatory quantitative descriptive research method that aims to examine the effect of information asymmetry on earnings management moderated by GCG. The GCG variable here uses indicators of the size of the board of commissioners and the size of the audit committee. From 43 banking companies, 37 companies were obtained as secondary data sources. Based on the analysis it can be concluded that the information asymmetry has a negative effect on earnings management and GCG weakens the relationship between the two in the banking company. This is evident from the results of the hypothesis test conducted. With a 95% confidence level, the results of the statistical analysis test showed that GCG weakens the influence of information asymmetry on earnings management in banking companies. Penelitian ini dimaksudkan untuk mengetahui pengaruh asimetri informasi terhadap manajemen laba dengan menggunakan Good Corporate Governance (GCG) sebagai variabel moderasi. Metode penelitian yang dipakai merupakan metode penelitian explanatory yang bersifat deskriptif kuantitatif yang bertujuan untuk menguji pengaruh asimetri informasi terhadap manajemen laba yang di moderasi oleh GCG. Variabel GCG di sini menggunakan indikator ukuran dewan komisaris dan ukuran komite audit. Dari 43 perusahaan perbankan, diperoleh 37 perusahaan yang menjadi sumber data sekunder. Berdasarkan analisis dapat disimpulkan bahwa asimetri informasi berpengaruh negatif terhadap manajemen laba dan GCG memperlemah hubungan antara keduanya pada perusahaan perbankan. Hal ini terlihat dari hasil uji hipotesis yang dilakukan. Dengan tingkat keyakinan 95% dihasilkan nilai uji analisis statistik yang menunjukkan bahwa GCG memperlemah pengaruh asimetri informasi terhadap manajemen laba pada perusahaan perbankan.]]>
<![CDATA[Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah ]]>
<![CDATA[Nur Anisah]]>;
<![CDATA[Langgeng Prayitno Utomo]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v6i2.1301
<![CDATA[This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions]]>
