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All Journal JURNAL MANAJEMEN MOTIVASI Jurnal Bisnis, Manajemen, dan Ekonomi International Journal of Finance Research Publikasi Riset Mahasiswa Akuntansi
Fransisca, Septiani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI MASA PANDEMI COVID-19 Saputra, Andika; Fransisca, Septiani
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 5 No 2 (2024): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v5i2.9407

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pemberian insentif pajak,kebijakan insentif pajak,manfaat pajak,tarif pajak terhadap tingkat kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan metode kuntitatif. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Seberang Ulu berjumlah 100 orang. Pengambilan sample menggunakan metode non-probability sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program aplikasi soffware statistical program for social science (SPSS ) versi 26. Hasil penelitian ini menunjukkan bahwa insentif pajak tidak berpengaruh positif terhadap tingkat kepatuhan wajib pajak orang pribadi, kebijakan insentif pajak berpengaruh positif terhadap tingat kepatuhan wajib pajak orang pribadi, manfaat pajak berpengaruh positif terhadap tingakat kepatuhan wajib pajak orang pribadi, tarif pajak berpengaruh negatif terhadap tingkat kepatuhan wajib pajak orang pribadi.
PENGARUH PENGUNGKAPAN EMISI KARBON DAN GREEN BANKING TERHADAP LABA PERUSAHAAN PERBANKAN Puspa, Poppy; Fransisca, Septiani
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 5 No 2 (2024): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v5i2.10410

Abstract

Dunia dihadapkan dengan berbagai tantangan lingkungan seperti perubahan iklim, dan bencana alam semakin sering terjadi. Semakin banyak bencana alam yang terjadi saat ini sering dikaitkan dengan praktik bisnis yang tidak ramah lingkungan. Sudah banyak perusahaan yang berdiri dengan menggunakan mesin canggih, namun emisi terhadap lingkungan kurang diperhatikan. Hal ini mendorong industri perbankan diharuskan terlibat dalam menekan kerusakan lingkungan karena dianggap perlu beradaptasi secara interdepedensial dengan lingkungan. Tujuan dari penelitian ini untuk menganalisis pengaruh pengungkapan emisi karbon dan green banking terhadap laba pada Bank Sumsel Babel periode tahun 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan mengambil populasi dans sampel jenuh Bank Sumsel Babel. Analisis data yang digunakan adalah analisis regresi linier sederhana dan regresi linier berganda. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keberlanjutan tahunan. Berdasarkan hasil analisis dan pembahasan dapat disimpulkan bahwa pengungkapan emisi karbon berpengaruh signifikan terhadap laba dan penerapan green banking juga tidak berpengaruh signifikan terhadap laba. Begitupun pengungkapan emisi karbon dan green banking secara bersama-sama berpengaruh terhadap laba perusahaan.
Analisis Pengendalian Internal pada Sistem Akuntansi Pengeluaran Kas Fransisca, Septiani; Sandora, Yulia
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 6 No. 3 (2025): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v6i3.2885

Abstract

Every company strives to optimize its profit. Achieving this goal requires a reliable and structured accounting system. The cash receipts accounting system plays a crucial role in a company's operations. This study focused on Permata Hospital, Palembang. The objective of this study was to analyze internal control in the cash disbursement accounting system, which involves three related departments: the cashier, the treasurer, and the financial coordinator. This study employed qualitative analysis techniques, incorporating interviews, documentation, and observation in the data collection process. This study detailed a flowchart of each department within the cash receipts accounting system and provided a systematic explanation of the procedures. It also ensured data reliability by reducing, analyzing, and drawing conclusions. This study presented a discussion of the functions, documents, records, and verification checklist of internal control elements. The results showed a satisfactory level of achievement, with 83.3% of the internal control elements at Permata Hospital, Palembang, being met.
The Influence of Profitability and Environmental Cost on Green Accounting in Energy Sector Companies Amelia, Mike; Fransisca, Septiani
International Journal of Finance Research Vol. 6 No. 3 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i3.2887

Abstract

This study aims to analyze the influence of profitability and environmental costs on green accounting in energy sector companies. The approach used in this study is a quantitative approach with secondary data from annual reports and sustainability reports published on the companies' official websites. The population for this study consists of all energy sector companies listed on the Indonesia Stock Exchange in 2022-2023, totaling 90 companies. The sampling technique used purposive sampling, resulting in 47 companies meeting the criteria. The study period was two years, resulting in a total of 94 research samples. Data analysis was conducted using classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the tests indicated that profitability and environmental costs significantly influence green accounting
The Effect of Budget Planning, Budget Implementation, and Direct Expenditure on Budget Realization Mediated by Organizational Commitment putri, Gita Varina; Fitriasuri; Helmi, Sulaiman; Fransisca, Septiani
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8903

Abstract

This study examines the effects of budget planning, budget implementation, and direct expenditure on budget realization, with organizational commitment as a mediating variable at the Social Service Office of Palembang City. Using a quantitative survey of 95 respondents selected through a census technique, data were analyzed with SEM-PLS. The findings show that budget planning and implementation positively and significantly influence budget realization, while direct expenditure has a negative effect. Organizational commitment mediates the relationship between planning, implementation, and realization. These results highlight that successful budget realization depends not only on technical processes but also on organizational commitment as a critical behavioral factor. Keywords: Budget Planning; Budget Implementation; Direct Expenditure; Organizational  Commitment; Budget Realization
Co-Authors Amelia, Mike ANDIKA SAPUTRA Fitriasuri Puspa, Poppy Putri, Gita Varina Sandora, Yulia Sulaiman Helmi