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All Journal Jurnal Riset Akuntansi Aksioma INVEST : Jurnal Inovasi Bisnis dan Akuntansi Humanism : Jurnal Pengabdian Masyarakat Jurnal Manajemen, Akuntansi, Ekonomi JFAS : Journal of Finance and Accounting Studies
Pratiwi, Yanna Eka
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Religion Humanities Economics, Econometrics & Finance Education Public Health

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Journal : Jurnal Riset Akuntansi Aksioma

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ANALISIS PENGENDALIAN INTERNAL TERHADAP PIUTANG DAGANG PADA PT. CENTRAPLAST INDONESIA Febriani, Fitria; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.226

Abstract

This study aims to determine and analyze the effectiveness of internal control over trade receivables at PT Centraplast Indonesia in accordance with COSO theory. The type of research used is descriptive qualitative research. The data sources used are primary data and secondary data obtained from interviews, observation and documentation. The data analysis technique in this study is triangulation analysis. The result of this study is that the internal control system for trade receivables at PT Centraplast Indonesia has not been able to run effectively. This means that the occurrence of accounts receivable problems at PT Centraplast Indonesia is not effective and is not immediately anticipated. PT. Centraplast Indonesia does not have a company internal control system designed to provide reasonable assurance regarding the achievement of objectives, and does not provide confidence in company operations, financial reporting. Keywords:Accounts receivable, Internal control
PENGARUH PENGETAHUAN PAJAK DAN PEMAHAAMAN PENERIMAAN DARI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK Widayanti, Raharjeng; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.232

Abstract

Taxpayer compliance in paying PBB is determined by many factors. For example knowledge about taxes, ease of paying taxes, socialization of tax payments, and many more. This study aims to determine the effect of tax knowledge and understanding of revenue from land and building taxes on taxpayer compliance. The population in this study were all registered taxpayers in Kedamean District, Gresik Regency, East Java Province, totaling 46,807 taxpayers with a sample size of 348 respondents determined using the Issac table method. The instrument used to collect data was a questionnaire and analyzed with simple linear regression and multiple linear regression. The results of the study concluded that the taxpayer's knowledge of taxes and understanding of revenue from land and building tax independently had a positive effect on taxpayer compliance, as well as together.
Co-Authors Achrommico, Nehru Rizki Azra, Azzuhairi Budiarti, Ida Dewi Maria Ulfa, Dewi Maria Dwi Suhartini Febriani, Fitria Gunawan, Alvien Hartanto, Boby Lastiani, Siwidyah Desi Lastianti, Siwidyah Desi Muryani, Endang Pratiwi, Rina Gagas Rachman Halim Yustiyawan Widayanti, Raharjeng WIJAYANTO, INDRA