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All Journal Jurnal Ilmiah Akuntansi dan Humanika Amkop Management Accounting Review (AMAR)
Wahyuni, Luh Ria
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kabupaten Buleleng Wahyuni, Luh Ria; Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26150

Abstract

This study aims to determine the internal and external factors that affect the tax compliance of micro, small and medium enterprises (MSMEs) in Buleleng regency. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are MSME taxpayers in Buleleng regency which is registered at KPP Pratama (Tax Office) Singaraja. The sampling method used is simple random sampling technique, with a total sample of 334. The data used in this study are primary data obtained by distributing questionnaires to MSME owners. Furthermore, the data collected was tested by multiple linear regression analysis.This research provides the result that awareness does not have a significant positive effect on taxpayer compliance, then tax sanctions, service quality, taxation system modernization, and risk preferences partially have a significant positive effect on taxpayer compliance, while understanding tax and money ethics partially has a significant negative effect on tax compliance. 
The Role of Talent Management in Public Organizations Wahyuni, Luh Ria; Suwena, Kadek Rai
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2499

Abstract

The quality of management in the public sector is an important issue that is considered globally. The success of the performance of public sector organizations is measured by their effectiveness and efficiency in providing services to the community, so that the performance of public sector organizations is in the spotlight of all levels of society. The government's image in the community is suffering due to the poor quality of public services provided by its officials. Optimal human resource management is an important factor in advancing organizations today. Without adequate human resource planning, organizational growth becomes difficult to achieve. This study examines how talent management supports the optimization of public sector organizational performance. The research method used is a systematic literature review, by classifying, reviewing or analyzing information obtained through reference sources such as journals, books, and important data related to organizational performance and talent management, which are then selected systematically. From the literature review process, it can be concluded that the implementation of effective talent management in the public sector is very necessary to create long-term organizational performance success and as a strategy to prepare competent civil servant in facing the complexity of bureaucracy in the future. By understanding and implementing talent management effectively, organizations can create sustainable competitive advantages while encouraging growth and innovation in various operational lines.
Co-Authors I Gusti Ayu Purnamawati I Kadek Rai Suwena