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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Buana Akuntansi Journal of Trends Economics and Accounting Research ABDIMU Jurnal Pengabdian Kepada Masyarakat IIJSE Jurnal Akuntansi Sektor Publik INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP)
Febriani, Eka
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF PT AJA MEGA PERKASA EMPLOYEES THROUGH MOTIVATION Sirri, Ahmad; Febriani, Eka; Patabang, Lewi
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1239

Abstract

PT AJA MEGA PERKASA is an agency running withinside the mining zone withinside the metropolis of Samarinda, that's one of the business sectors that has made a big contribution to Indonesia, beginning from growing export revenues, local development, growing financial activity, starting employment possibilities and reassets of profits for the imperative and local budgets. In this research, descriptive quantitative methods were used. The research object of PT Aja Mega Perkasa is the workshop and office section. This research uses non-probability sampling. The sample included 60 people. The data collection method was carried out through the distribution of questionnaires. The results of the tests conducted showed that (1) compensation has a large positive impact on motivation, (2) work environment has a large positive impact on motivation, and (3) motivation has a large positive impact on motivational performance. I realized that I should give. (4) Compensation has a positive and significant impact on employee performance through motivation. (5) Work environment has a positive and significant impact on employee performance through motivation. Keywords: Compensation, Work Environment, Motivation, Employee Performance
TRUST AND USER SATISFACTION IN DIGITAL APPLICATION: AN ANALYSIS OF GOPAY E-MONEY SERVICE Gunawan, Candra; Febriani, Eka; Kusumah, Angga
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1240

Abstract

The digital era has an impact on people's economic activities which provide convenience, speed and accuracy in financial transactions, one of which is e-money, where the GoPay application is an e-money application that offers convenience and security in various digital payment transactions. The aim of the research is to analyze the influence of security, information quality, and system quality on the trust and satisfaction of users of the GoPay e-money application. Researchers collected 350 samples by distributing questionnaires to GoPay application users. The research results show that security, information quality, and system quality significantly influence trust and satisfaction of users. Keywords: security, information quality, system quality, trust, satisfaction of users
Peran Mediasi Tax Knowledge dalam Hubungan Tax Education dan Tax Compliance Febriani, Eka; Putri, Amanda; Kusumah, Angga
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6966

Abstract

This research examines tax education which influences tax knowledge with the mediation of tax knowledge. Data from a survey of 130 individual taxpayers in Samarinda who had taken taxation courses through formal tertiary level education were analyzed using smartPLS, which produces findings that tax education and tax knowledge have a significant and positive effect on tax compliance, tax education has a significant and positive effect on tax knowledge, and tax education has a significant and positive effect on tax compliance through tax knowledge which is partial mediation. This research results in empirical evidence regarding the importance of tax education in increasing tax compliance. High tax compliance will help the government in terms of funding to carry out work programs that can ultimately improve people’s lives.
Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Pemoderasi Ariesta, Virda; Febriani, Eka
Jurnal Buana Akuntansi Vol 9 No 1 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i1.6259

Abstract

Tujuan studi ini ialah untuk meneliti dampak pemahaman tentang perpajakan, sistem administrasi perpajakan modern, & aturan pajak akan ketaatan individu dalam membayar pajaknya, dengan sosialisasi perpajakan sebagai variabel moderasi. Studi ini memakai jenis yang bersifat kuantitatif dengan menerapkan data primer serta pengukuran dilakukan melalui skala Likert. Sampel dipakai pada studi yang dilakukan terdiri dari 100 responden wajib pajak individu yang terdaftar di KPP Pratama Samarinda. Metode analisis yang dipergunakan ialah PLS-SEM yang diproses menggunakan aplikasi SmartPLS-4. Temuan dari studi ini menyatakan jika kepahaman tentang perpajakan dan sanksi perpajakan memiliki pengaruh signifikan dan positif terhadap kepatuhan wajib pajak, sementara sistem administrasi perpajakan modern tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Selain itu, sosialisasi perpajakan diketahui dapat meningkatkan pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak, namun tidak memoderasi pengaruh pemahaman perpajakan dan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak.
Faktor-Faktor yang Berperngaruh terhadap Minat Penggunaan E-Samsat Pada Wajib Pajak Kendaraan Bermotor Kota Samarinda Febriani, Eka; Habibah, Nor
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 2 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i2.22253

Abstract

Riset ini menganalisis pengaruh dari kualitas sistem, kualitas informasi, persepsi kebermanfaatan dan persepsi kemudahan terhadap minat dari Wajib Pajak Kendaraan Bermotor Kota Samarinda akan penggunaan e-samsat. Teknik purposive sampling digunakan dalam pengambilan sampel dengan 120 responden yang memenuhi kriteria. Data primer yang digunakan dalam riset ini berupa kuesioner dengan SmartPLS 4.0 sebagai alat analisis. Hasil riset ini menemukan kualitas sistem, kualitas informasi dan persepsi kemudahan memiliki pengaruh signifikan positif terhadap minat penggunaan e-samsat. Selain itu, persepsi kebermanfaatan ditemukan tidak memiliki pengaruh signifikan terhadap minat penggunaan e-samsat. Kata kunci: Kualitas sistem, kualitas informasi, persepsi kebermanfaatan, persepsi kemudahan, minat penggunaan e-samsat.
Pengaruh Tax Avoidance dan Corporate Governance Terhadap Nilai Perusahaan Puspitasari, Aisyah Rahmadayanti Putri; Febriani, Eka
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1212

Abstract

This study aims to examine the effect of tax avoidance and corporate governance on firm value in automotive sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used in this research uses secondary data with the data collection method is purposive sampling which obtained data from 70 automotive sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis used is an Econometric View which shows that tax avoidance with a regression coefficient of -0.165202 and a probability value of 0.0012 <0.05 has a significant effect in a positive direction on company value and corporate governance with a regression coefficient of 0.475325 and The probability value of 0.0136 <0.05 has a significant positive effect on company value. These results mean that the implementation of transparent, accountable and effective governance can be considered by stakeholders as a factor that increases company performance and value. So that healthy relationships between stakeholders and the company are important in achieving long-term growth and sustainability of the company.
Peran Mediasi Kesadaran dalam Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Marampa, Exzel Junianto; Febriani, Eka
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 8 No. 1 (2024): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v8i1.13253

Abstract

Penelitian ini memiliki tujuan untuk menguji keberpengaruhan pengetahuan perpajakan serta sanksi perpajakan terhadap kepatuhan wajib pajak secara langsung dan tidak langsung melalui kesadaran sebagai pemediasi. Pemilihan sampel berdasarkan metode incidental sampling. Diperoleh 160 responden dari kuesioner yang didistribusikan secara online dan offline dengan alat analisis software SmartPLS 4.0. Responden berupa wajib pajak orang pribadi pekerja bebas yang berfokus pada tenaga ahli, merupakan kebaharuan pada penelitian ini. Penelitian ini menemukan pengetahuan perpajakan dan sanksi perpajakan tidak mempengaruhi kepatuhan wajib pajak secara langsung, akan tetapi pengetahuan perpajakan dan sanksi perpajakan mempengaruhi kepatuhan wajib pajak secara tidak langsung melalui kesadaran sebagai pemediasi.
Pengaruh Book Tax Differences, Tingkat Utang, dan Arus Kas Operasi Terhadap Persistensi Laba Ramadhani, Mega Mulia; Febriani, Eka; Rahayu, Norra Isnasia
Akuntansi & Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.8178

Abstract

The research is to examine how Book-Tax Differences, Debt Levels, and Operating Cash Flows affect Earnings Persistence. Earnings persistence is an important topic to study because it can provide predictions about the future condition of a corporation, which is beneficial for management and stakeholders. The purposive sampling method is used to collect data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019 to 2023, which is then analyzed using multiple linear regression on the IBM SPSS software. The results of this study show that book-tax differences do not affect earnings persistence, debt levels have a significant negative impact, and operating cash flows have a significant positive impact on earnings persistence. These findings can have implications for management and stakeholders in making accurate decisions, such as investment decisions, credit evaluations from creditors, and loan applications from management.
Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak UMKM dengan Preferensi Risiko sebagai Pemoderasi Devita, Tia; Febriani, Eka
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.11804

Abstract

Analyzing the factors that influence MSME tax compliance, that has been registered at The Samarinda Ilir’s Tax Office with Risk Preference as moderator is the aim of this research. The analysis used is SmartPLS 4.0 with 130 sample of respondents. This research found that the taxation understanding, tax services quality, and tax sanctions have significant and positive effect on tax payer’s compliance. Risk preference is moderating the effect tax services quality on tax compliance, but risk preference does not moderating the effect of the taxation understanding and taxation sanctions on tax compliance.
Efektivitas Pengawasan Balai Besar Pengawas Obat Dan Makanan (Bbpom) Dalam Peredaran Kosmetik Berbahaya Di Kota Makassar Febriani, Eka; Razak, Andi Rosdianti; Malik, Ihyani
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol 3, No 2 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v3i2.7365

Abstract

This study discussed  the Effectiveness of Supervision of the Center for Drug and Food Control in the Distribution of Dangerous Cosmetics in Makassar City. The purpose of this study was to find out how effective the Makassar POM Center Supervision was in the distribution of dangerous cosmetics. This study used descriptive qualitative method. Data collection techniques used observation and interview techniques. The technique of validating data was triangulation based on the theory of Steers (1985) with indicators of Goal Achievement, Integration and Adaptation. The results showed that the supervision carried out by BPOM in the distribution of dangerous cosmetics in Makassar City was  quite effective. This seen from the indicators used, namely: 1) Achieving goals, BPOM had been effective in the process of achieving goals because the planned targets run well according to plan, 2) Integration, BPOM was able to provide socialization and training in the distribution of dangerous cosmetics, 3) Adaptation , it was effective because it could adapt to the time. Keywords: Effectiveness, Supervision, Circulation, Cosmetics
Co-Authors Andi Rosdianti Razak, Andi Rosdianti Angga Kusumah, Angga Ariesta, Virda CANDRA GUNAWAN Devita, Tia Habibah, Nor Ihyani Malik Marampa, Exzel Junianto Nur Anim Jauhariyah Patabang, Lewi Puspitasari, Aisyah Rahmadayanti Putri putri, amanda Rahayu, Norra Isnasia Ramadhani, Mega Mulia Sirri, Ahmad Sujoko, Edy Tandean, Medwan Tandisalla, Ginalda Gonggang