Article Per Year (5 Year)
p-Index From 2021 - 2026
10.564
P-Index
This Author published in this journals
All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik JAZ: Jurnal Akuntansi Unihaz International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen Abdi Psikonomi Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal pengembangan pendidikan akuntansi dan keuangan Journal of Ekonomics, Finance, and Management Studies Financial and Accounting Indonesian Research ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Putri, Eskasari
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

Published : 82 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 82 Documents
Search

 5   6   7   8   9 
ANALISIS SELF, OFFICIAL, DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK Eskasari Putri; Octavia Rosa Indriana
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 1, No 1 (2020): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v1i1.55391

Abstract

Abstract The purpose of this research is to analyze and provide evidence regarding the self-assessment system, official assessment system, withholding assessment system on taxpayers' formal compliance and the obstacles that will arise. The type of data used in this study is primary data. Data obtained directly from taxpayers registered at KPP Pratama Karanganyar, by taking a population of 100 respondents from the general public. In taking the sample using convenience sampling technique. The source of data in this study is the score of each variable indicator obtained from filling out questionnaires which are distributed to individual taxpayers registered at KPP Pratama Karanganyar. The results of this study support the results of research conducted by Sari (2010) which states that trust is one of the important things that must be considered by tax officials in an effort to improve taxpayer compliance because trust is the basis for an action. If the taxpayer assumes that the tax apparatus is opportunistic or beneficial to himself, the taxpayer will be reluctant to pay taxes. The author's research concludes that the results of the multiple linear analysis above obtained a constant value of 2.88 with positive parameters which can be concluded that the value of the compliance variable has increased by 2.88 if all independent variables or x are zero. Keyword : Self Assesment System, Official Assessment System, Withholding Assesment System Abstrak Tujuan penelitian ini untuk menganalisis dan memberikan bukti-bukti mengenai self assesment system, official assessment system, withholding assesment system terhadap kepatuhan formal wajib pajak beserta kendala yang akan muncul. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data yang diperoleh langsung dari wajib pajak yang terdaftar di KPP Pratama Karanganyar, dengan cara mengambil populasi yang berjumlah 100 responden dari masyarakat umum. Dalam pengambilan sampelnya menggunakan teknik convenience sampling.. Sumber data dalam penelitian ini adalah skor masingmasing indikator variabel yang diperoleh dari pengisian kuesioner yang dibagi kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Karanganyar. Hasil penelitian ini mendukung hasil penelitian yang dilakukan oleh Sari (2010) menyatakan bahwa kepercayaan merupakan salah satu hal penting yang harus diperhatikan oleh aparat pajak dalam usaha untuk meningkatkan kepatuhan wajib pajak karena kepercayaan adalah dasar untuk suatu tindakan. Apabila wajib pajak beranggapan bahwa aparat pajak bersikap opportunis atau menguntungkan dirinya sendiri, maka wajib pajak akan enggan untuk membayar pajak. Penelitian penulis memperoleh kesimpulan bahwa hasil analisis linear berganda diatas diperoleh nilai konstanta yaitu 2,88 dengan parameter positif yang mana dapat disimpulkan bahwa nilai variabel kepatuhan mengalami kenaikan sebesar 2,88 apabila seluruh variabel independen atau x bernilai nol. Kata Kunci : Self Assesment System, Official Assessment System, Withholding Assesment System
The Influence of Financial Technology (Fintech) Development on The Financial Performance of Conventional Banks Dhita Amalia Putri; Eskasari Putri
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9675

Abstract

This study examines the influence of financial technology (fintech) development on the financial performance of conventional banks in Indonesia. Employing a quantitative approach, secondary data were collected from financial reports, official websites, and documentation of banks listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sample included banks with publicly available financial data on Internet Banking, Mobile Banking, and SMS Banking. Descriptive statistics summarize the financial performance and digital banking services, while classical assumption tests ensure the suitability of multiple linear regression for hypothesis testing. The study analyzes the effects of Internet Banking, Mobile Banking, SMS Banking, Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), and firm size on financial performance, measured by Return on Assets (ROA) and Return on Equity (ROE). The results indicate that Internet Banking, Mobile Banking, and SMS Banking do not significantly affect ROA or ROE, with significance values ranging from 0.463 to 0.898. This limited impact is attributed to high technology costs, suboptimal utilization, evolving customer preferences, and the restricted functionality of SMS Banking. The findings suggest that banks need to optimize digital banking services and consider additional fintech innovations to enhance financial performance.
Co-Authors A'mala, Fitria Fauzia Abid Ramadhan Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Almas Dhiya Hadinata Ananda, Hendi Diva Anastasya Ayu Swacahayawati Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh Ardiningrum, Bunga Naifa Ari Putra Andita Arief Budhi Dharma Arief Budhi Dharma Arief Surya Adhi Arista Eka Pramudita Arum Putri Utami Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Asysyafa, Farradisha Husna Azzuhrufi, Faradis Akbar BANDI Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum CHANIA AULIA Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dhita Amalia Putri Dyana Madyaratri Elfreda, Khanzanorra Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Evi Dewi Kusumawati Fajar Romadhoni Farradisha Husna Asysyafa Fatchan Achyani Fatchan, Fuad Hudaya Febrian Giffary Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Hepy Adityarini Ika Putri Yuliantoro Ilham Nuryana Fatchan Indhiarti, Christiana Shinta Kholid Jundi Ar-Ridho Kholid Jundi Ar-Ridho Kulintang, Amelia Kusumawati, Evi Dewi Lovita Lovita Lovita, L Luki Eko Wahyudi Lutfi Ardhani Luthfi Zamakhsyari Mahameru Rosy Rochmatullah Marcella Hemalia Anggraini Meiga Trisna Handayani Mohammed Almashhadani Muhammad Danang Adriyanto Mukhammad Akbar, Ashar Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Ningsih, Bella Sonia Tali Setya Nisa Nurharjanti, Nashirotun Noer Sasongko Nova Ramadani Novianto, Andrian Nur Nursiam, N Nursiam, Nursiam Octavia Rosa Indriana Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Qodri Royani Raghad Almashhadani Raisa Tanjung Sari, Della Rasya Diva Kirana Reni Susilo Wati Rina Trisnawati Rofi Dian Pratama Rofi Febriyani Roostina Nugraheni Putri Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Shinta Permata Sari Silvia Melinda Oktaviani Siti Aisyah Salim Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah Taufiq Arifin W., Wahyono Wahyono Wahyono Wahyono Wahyono Wahyu Widardjo Wahyudi, Luki Eko Wardati, Safari Dwi Wayan Novitasari Windi Amelia Adindaningtyas Putri Yuli Tri Cahyono Yuliantoro, Ika Putri