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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jambura Economic Education Journal Nusantara Science and Technology Proceedings As-Syirkah: Islamic Economic & Financial Journal
Sukiswo, Wahyu Helmy Dimayanti
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Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Widodo, Ulfa Puspa Wanti; Sukiswo, Wahyu Helmy Dimayanti; Azmiyanti, Rizdina; Mahmud, Amir; Saputra, Nanda Wahyu
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Abstract

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.
Analisis Sistem Informasi Akuntansi Penggajian untuk Meningkatkan Efektivitas Pengendalian Internal Qurunul, Shafa Salsabillah; Sukiswo, Wahyu Helmy Dimayanti
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.2.138-145

Abstract

The role of payroll accounting information systems is crucial in the functioning of a company, as they support decision-making processes and facilitate the implementation of employee payroll activities. The objective of this research is to assess the effectiveness of the payroll accounting information system implemented at PT Petronika Gresik, in accordance with established standards. The data for this study were collected through observation, interviews, and documentation analysis. The findings of the research indicate that the implementation of PT Petronika Gresik's payroll system and procedures has been effective in achieving internal control, particularly in the area of employee payroll management.   Abstrak Peran sistem informasi akuntansi penggajian sangat penting dalam berfungsinya suatu perusahaan, karena mendukung proses pengambilan keputusan dan memfasilitasi pelaksanaan kegiatan penggajian karyawan. Tujuan penelitian ini adalah untuk menilai efektivitas sistem informasi akuntansi penggajian yang diterapkan di PT Petronika Gresik, sesuai dengan standar yang telah ditetapkan. Data penelitian ini dikumpulkan melalui observasi, wawancara, dan analisis dokumentasi. Temuan penelitian menunjukkan bahwa penerapan sistem dan prosedur penggajian PT Petronika Gresik telah efektif dalam mencapai pengendalian internal khususnya pada bidang pengelolaan penggajian karyawan.
Analisis Bibliometrik: Faktor yang Mempengaruhi Wajib Pajak Menggunakan Jasa Konsutan Pajak Santoso, Ilham Agung; Sukiswo, Wahyu Helmy Dimayanti
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/1scscr72

Abstract

This research uses a purposive selection method with five independent variables: taxpayer knowledge, taxpayer motivation, severity of tax sanctions, quality of tax services, and perception of tax consultants. The aim of this research is to determine the factors that influence business taxpayers' decisions to use tax consultants.
Penerapan Dan Kualitas Layanan Coretax Terhadap Kepatuhan WPOP Hipmi Cabang Surabaya Jayanti, Fitri Dwi; Sukiswo, Wahyu Helmy Dimayanti
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.35730

Abstract

Tax reporting compliance among individual taxpayers plays an essential role in sustaining government revenue. Nevertheless, the level of compliance among young entrepreneurs remains relatively low. To address this issue, the government introduced the Coretax Administration System (CTAS) as part of tax administration modernization aimed at enhancing efficiency and improving service quality, although its implementation still encounters several technical obstacles. This research aims to analyze the effect of CTAS implementation and service quality on the level of tax reporting compliance among young entrepreneurs in Surabaya. A quantitative approach was employed using a survey method involving 105 respondents, who were selected through purposive sampling. The data collected were processed using Partial Least Squares (PLS) with the assistance of SmartPLS 4.0 software. The results indicate that both the implementation of CTAS and the quality of services significantly and positively influence tax reporting compliance, with an R-square value of 0.911. Among the variables examined, CTAS implementation shows the strongest contribution to compliance. These results underline the importance of optimizing the system and enhancing service quality to encourage sustainable tax reporting compliance.
Co-Authors Amir Mahmud Azmiyanti, Rizdina Fitri Dwi Jayanti Qurunul, Shafa Salsabillah Santoso, Ilham Agung Saputra, Nanda Wahyu Ulfa Puspa Wanti Widodo