Article Per Year (5 Year)
p-Index From 2020 - 2025
3.492
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Pangabdhi Jurnal Akuntansi dan Pajak ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
desy nur pratiwi
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH MODERNISASI ADMINISTRASI BERBASIS E-SAMSAT, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN KENDARAAN BERMOTOR DI KABUPATEN BOYOLALI Trivina Damayanti; Desy Nur Pratiwi; Darmanto Darmanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/nxkqej66

Abstract

This study aims to analyze the influence of e-Samsat-based administrative modernization, service quality, and tax sanctions on motor vehicle tax compliance in Boyolali Regency. The background of this research is based on the importance of motor vehicle tax revenue as a source of regional income, as well as the challenges in improving taxpayer compliance amidst technological advancements and public service developments. The research method used is quantitative, with data collected through questionnaires distributed to motor vehicle taxpayers. The analysis results show that administrative modernization through e-Samsat, improved service quality, and the implementation of tax sanctions have a significant positive effect on motor vehicle tax compliance. These findings indicate that efforts to digitize services and enhance public service quality, combined with strict enforcement of sanctions, can increase taxpayer compliance in Boyolali Regency.  
PENGARUH INFLASI, SUKU BUNGA DAN NILAI TUKAR TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BEI TAHUN 2020-2022 Azizah Putri Az-Zahra; Desy Nur Pratiwi; Wikan Budi Utami
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/mnd0nb45

Abstract

This research aims to determine the effect of inflation, interest rates and exchange rates on share prices in manufacturing companies listed on the IDX.  The objects studied in this research are basic material companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The research sample was selected using a purposive sampling technique and obtained 144 observation data. This research uses secondary data obtained through the Indonesian Stock Exchange and Bank Indonesia websites. The data analysis technique in this research is multiple linear regression. The research results show that the Inflation variable has no effect on Stock Prices, while the Interest Rate and Exchange Rate variables have an effect on Stock Prices.
IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENGADAAN BARANG/JASA DALAM PERSPEKTIF UU NO. 7 TAHUN 2021 DI RUMAH SAKIT JIWA DAERAH DR. ARIF ZAINUDIN SURAKARTA Rifatun Maulani; Suprihati Suprihati; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ckx2jr46

Abstract

This study aims to analyze the implementation of Value Added Tax (VAT) on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta from the perspective of Law No. 7 of 2021. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews and observations related to the procurement of goods/services and VAT reporting at the psychiatric hospital. The results of the study indicate that the implementation of VAT on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has been carried out well in accordance with the applicable laws, namely Law No. 42 of 2009 with a VAT rate of 10% and Law No. 7 of 2021 with a VAT rate of 11%. The procurement process and VAT reporting are conducted systematically and structurally, although in 2022 there were obstacles in the form of delayed VAT reporting which caused the institution to pay late penalties. The increase in the VAT rate has impacted the procurement costs and the fulfillment of medical needs. Overall, the implementation of VAT at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has complied with the prevailing regulations and demonstrates a commitment to tax compliance.
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN PENDAPATAN TERHADAP KEPUTUSAN INVESTASI PROPERTI PADA MASYARAKAT KECAMATAN GONDANGREJO Rinda Yuisticia Hapsari; Muhammad Hasan Ma'ruf; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1v92xm40

Abstract

This research aims to determine the influence of financial literacy on property investment decisions, the influence of financial behaviour on property investment decisions, and the influence of income on property investment decisions. This research uses descriptive and quantitative research methods. The population in this study was 154 commercial housing investors recorded on the Sikumbang platform. And the sample obtained by calculating the Slovin formula was 61 respondents. The data obtained was collected by distributing questionnaires to respondents. The data analysis used is a validity test, reliability test, classical assumption test, descriptive analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The result of this research show that financial literacy and income variables have a positive and significant influence on property investment decisions, and financial behaviour variable do not have a positive and significant influence on property investment decisions among the people of Gondangrejo District.
PENGARUH PENGETAHUAN PAJAK, KESADARAN PAJAK, DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN RANDUSARI: (STUDI KASUS WILAYAH RW 1) Endah Kurnia Hastuti; Wikan Budi Utami; Desy Nur Pratiwi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gr76ak91

Abstract

The study aims to analyze the impact of tax knowledge, tax awareness and taxable income on compliance with taxable payers of land and buildings in Kelurahan Randusari region RW 1. The sample of 88 respondents was taken with the Slovin formula. The variables used include tax knowledge (X1), tax awareness (X2), taxable income (X3) and taxable compliance (Y). The data analysis used in this study uses descriptive analysis, validity test, feasibility test, and classic assumption test, with hypothesis testing using double linear regression analysis, test f, test t and determination coefficient. The results of the research carried out are tax knowledge (X1) and tax awareness (X2) have a significant impact on tax compliance, while taxable income (X3) has no significant effect on taxable compliance (Y).
Co-Authors Anggraini, Lina Widya Azizah Putri Az-Zahra Dany Prasetyawati Darmanto Darmanto Devi Yuliyanti Dewi Muliasari Endah Kurnia Hastuti Hadi Samanto Hanni Agnesstyaningsih Indra Lila Kusuma Levia Handayani M. Hasan Ma’ruf Muhammad Hasan Ma'ruf Novita Sari Oktavia Kumaralita Rifatun Maulani Rinda Yuisticia Hapsari Rukmini Rukmini Siti Nur Cahyani Subariningsih Sri Laksmi Pardanawati Sri Laksmi Perdanawati Sri Laksmi Pradanawati Sumadi Sumadi Suprihati Suprihati Trivina Damayanti Triyas Jumiyanti Vicki Novitasari Wahyu Cahyani Sekti Wahyu Ramadhan Wikan Budi Utami Yuwita Ariessa Pravasanti yuwita ariessa pravasanti