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THE EFFECT OF INTERNAL CONTROL SYSTEM ON AUDIT QUALITY IN PUBLIC ACCOUNTING OFFICES IN JAKARTA Dedek Handoko; Juaniva Sidharta; Fenny B.N.L. Tobing
Fundamental Management Journal Vol. 8 No. 1 (2023): ISSN:2540-9220 (online) APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1.4791

Abstract

The purpose of this study was to determine whether there is an impact between the system of internal control and audit quality. The research method used was to quantify the population of all accounting firm employees in Jakarta, and since the population cannot be known, the sampling technique of Rao Purba was used. The sampling technique in this study used a no-probability sampling technique of randomly drawing a sample of 96 per 100 respondents. The analytical technique used was simple linear regression. The results show that the internal control system has a significant positive impact on audit quality. The conclusion is that the Jakarta audit company's internal control system can improve the audit quality well and harmoniously. Therefore, accounting firms want to be able to allocate tasks efficiently so as not to create additional workload for employees. Keywords: Internal Control System, Audit Quality, Public Accounting Firm
The Effect of Celebrity Endorsement, Brand Awareness, And Brand Image on Purchase Decision of Somethinc Consumers (Case Study on Students at the Indonesian Christian University, Faculty of Economics, Management Department) Fitria Anjani TuIuIi; CaroIina F. Sembiring; Juaniva Sidharta
Fundamental Management Journal Vol. 8 No. 1 (2023): ISSN:2540-9220 (online) APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1.4792

Abstract

SaIes of cosmetics are currentIy considered quite high considering the current consumer needs have started to take care of themseIves so that many beauty products appear. In Iine with this, companies are encouraged to be abIe to increase ceIebrity endorsement, brand awareness and brand image to customers. This study aims to anaIyze ceIebrity endorsement, brand awareness and SomeThin's brand image on purchase decisions. This research is a quantitative research with three independent variabIes, nameIy ceIebrity endorsement, brand awareness and brand image and the dependent variabIe is purchase decision. The data coIIection technique used in this study was using an onIine questionnaire with googIe form. The sampIing technique used was purposive sampIing of 74 Somethinc consumer respondents at the Indonesian Christian University, FacuIty of Management. Data anaIysis used muItipIe Iinear regression anaIysis and hypothesis testing. The resuIts of muItipIe Iinear regression anaIysis show the equation Y = 0.186 +0.491 X1 + 0.264 X2 + 0.213 X3 + e with the coefficient of determination is 0.588. This shows that the percentage of the independent variabIe's contribution is 59% and the rest is infIuenced by other variabIes not incIuded in this study. The t-test on the ceIebrity endorsement variabIe produces a tcount vaIue of 4.840 > ttabIe 1.994 and with a significance vaIue of 0.000 < 0.050 (0.05), the brand awareness variabIe produces a t-count vaIue of 2.361 > ttabIe 1.994 and with a significance vaIue of 0.021 < 0.050 (0.05) and the variabIe brand image resuIted in tcount 2.033 > ttabIe 1.994 and with a significance vaIue of 0.046 <0.05. The F test resuIted in Fcount 35.669 > FtabIe 2.73 with a significance vaIue of 0.000 <0.05, so it can be concIuded that the ceIebrity endorsement, brand awareness and brand image variabIes partiaIIy or simuItaneousIy affect the purchase decision. From the resuIts of this study, it can be concIuded that ceIebrity endorsement, brand awareness and brand image can increase purchase decisions for Somethinc consumers at the Indonesian Christian University, FacuIty of Management. Keywords: ceIebrity endorsement, brand awareness, brand image, purchase decision
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN PADA PENERIMAAN PPH PASAL 25 WAJIB PAJAK BADAN: The Influence of Taxpayer Compliance, Tax Audit and Tax Sanctions on Revenue of Income Taxpayer Article 25 Corporate Taxpayer Sifora Mardalena Metawati Harita; Juaniva Sidharta
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5273

Abstract

The importance of pajak in the nation's economic development is a motivating factor for the Directorate of Jendral Pajak (DJP) to increase pajak receipts. Due to this, DJP takes a variety of initiatives to increase pajak penerima every year, such as promoting socialization of pajak as crucial to improving the nation's economy. The purposes of these studies are to determining effect of tax payer compliance, tax inspection and tax sanctions on receipt of Incoming Tax Article 25 inKPP Pratama Jakarta Kramatjati. The sample used in this research is taxpayers register in KPP Pratama Jakarta Kramatjati use a sample technique known as Purposive Sampling. Analytical methods currently use is a quantitative method. The current study utilizes primary and customer data which may be obtain from a number of sourcing, include KPP Pratama Jakarta Kramatjati, as well as data collections in the forms of questionnaire sent to tax payers who have register in KPP Pratama Jakarta Kramat Jati. The survey results based on descriptive statistics show that tax obligation compliance, tax inspection and tax sanctions of KPP Pratama Jakarta Kramatjat are good. Validity and reliability tests were also used in this study; classical standard tests were normality tests, multi collinearity tests, auto correlation tests, heteros cedasticity tests, tests, F tests and coefficient-determination tests. Hypothesis testing in these studies use multipled regressions analyst techniques. Results of testing the hypothesis partially of taxpayer compliance, tax inspection have a positive and significancy effects on receipt of incoming tax articles 25 of the corporate taxpayer, while tax sanctions do not significancy affects the income tax revenue of article 25 corporates taxpayers. The results of simultaneous testing of taxpayer compliances, tax inspection and tax sanctions have a positives and significancy effects on receipt of Incoming Tax Articles 25 Corporates Tax payers. Keywords: Income Tax Article 25, Taxpayers, Tax Inspections, Tax Sanctions, Tax Revenues
Greece Meets Reformation: Searching For The Meaning Of Work In The Lens Of Christian Education Pieters K. Pindardhi; Juaniva Sidharta
International Journal of Christian Education and Philosophical Inquiry Vol. 2 No. 1 (2025): International Journal of Christian Education and Philosophical Inquiry
Publisher : Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijcep.v2i1.139

Abstract

Many individuals feel confused in choosing a career, often without having a clear understanding of the meaning of work. Inappropriate career choices can lead to frustration and stress, even hindering their contribution to society. This article aims to provide a deeper understanding of the concept of right work based on a Christian perspective. Through a qualitative approach with a review of related literature by Christian theologians and culturalists, this article examines the relationship between work, vocation, interests, and their impact on individuals and society. By delving further, this article will help readers understand the wrong and right concepts of work, discover their calling and interests, develop the right attitude towards work as a response to God's call, and realize the importance of positive contributions in the church and society. Through a better understanding of the concept of work, readers are expected to live a more meaningful and God-pleasing life.
The Influence of Perceptions and Knowledge About Taxation on Students' Interest in Working in The Field of Taxation (Case Study on Accounting Study Program, Faculty of Economics and Business At Universitas Kristen Indonesia) Fitrimawati Ndruru; Juaniva Sidharta
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3766

Abstract

This research aims to determine the influence of perceptions and knowledge about taxation on students' interest in working in the field of taxation. This type of research is mixed research. The population of this research is Accounting students at the Indonesian Christian University. The method used in this research is purposive sampling for quantitative and snowball sampling for qualitative with specified criteria, namely students who have taken a specialization in taxation. The theory used in this research is the Theory of Planned Behavior (TPB). This research was processed using SPSS with the multiple linear regression method and in analyzing the data this research used descriptive statistics, data quality testing, classical assumption testing, and also hypothesis testing. The results of this research show that the variables of perception and knowledge about taxation have a positive and significant effect on students' interest in working in the field of taxation.
The Influence of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance: Employees of Universitas Kristen Indonesia Ratna Juwita Telaumbanua; Juaniva Sidharta
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3118

Abstract

One source of local tax revenue is motor vehicle tax, which according to Article 1 of Law No. 28/2009 is a tax related to transportation affairs and levied by local governments on the ownership or control of motor vehicles. Motor Vehicle Tax (PKB) is one of the sources of tax or levy received by each region. It is given to help the development of the province and improve the welfare of the people.Translated with DeepL.com (free version)The objectives of this study are: 1. Knowing the impact of taxpayer awareness on motor vehicle tax compliance among Employees of Universitas Kristen Indonesia. 2. Analyzing the effect of tax sanctions on motor vehicle taxpayer compliance among employees of the Universitas Kristen Indonesia. This study uses a type of Quantitative research. The location of this research is located in the Campus Environment of the Universitas Kristen Indonesia, Cawang UKI, East Jakarta. This calculation method uses multiple linear regression analysis methods. Data were collected through questionnaires distributed to taxpayers by applying proportionally stratified random sampling techniques. The results showed: 1. The t value of the taxpayer awareness variable (X1) is 2.613> t table 40.159, with the regression coefficient value of the taxpayer awareness variable is 3.354. This means that the higher the awareness of taxpayers owned, the higher the level of taxpayer compliance. 2. The t value of the variable count of the effect of tax sanctions is 2.000> t table 31.577 with the variable regression coefficient value of tax sanctions is 2.637. Where the stricter the tax regulation sanctions imposed, it will increase taxpayer compliance.
Hindari Pinjaman Online, Perkuat Kemandirian Keuangan Keluarga Bagi Jemat GKP Jakarta-Banten Juaniva Sidharta; Carla Sucita; Elva Rohani Alya
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 4 No. 1 (2025): Maret: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v4i1.2193

Abstract

The community service activity with the theme “Avoid Online Loans, Strengthen Family Financial Independence” aims to provide understanding and solutions related to family financial problems faced by the congregation of the Pasundan Christian Church Jakarta-Banten Klasis. In recent years, the rapidly growing phenomenon of online loans has had a negative impact on society, especially in terms of family financial management. Many individuals are trapped in a cycle of debt that burdens the family economy. Through this activity, we conveyed information about the risks and impacts of online loans, as well as the importance of wise and healthy family financial management. In addition, participants were also given practical training on financial planning, savings strategies, and alternative financial solutions that are safer and more effective. It is hoped that with this activity, congregations can increase awareness about the importance of healthy finances and avoid the trap of online loans, so that families can be more financially independent and live in prosperity. The KPEJ GKP program of the Jakarta and Banten clasis considers it important to bring back a positive step that can educate the congregation about the risks of online loans and how to overcome them, namely by strengthening family financial independence for GKP congregations.
The Influence of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Tax P-2 : Case Study of Pondok Melati Sub-District, Bekasi City Chresensia Oppon Natasya Damanik; Juaniva Sidharta
Pajak dan Manajemen Keuangan Vol. 2 No. 2 (2025): April : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i2.911

Abstract

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.
The Role of Abraham Kuyper's Cultural Mandate in Christian Religious Education Majesty, Gilbert Timothy; Juaniva Sidharta
International Journal of Christian Education and Philosophical Inquiry Vol. 2 No. 3 (2025): July : International Journal of Christian Education and Philosophical Inquiry
Publisher : Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijcep.v2i3.319

Abstract

This research aims to analyze the role of Abraham Kuyper's cultural mandate in the context of Christian Religious Education. Abraham Kuyper, a Dutch theologian and statesman, emphasized the importance of the cultural mandate as an integral part of the Christian faith, where believers are called to transform all aspects of life, including education, according to the principles of the Kingdom of God. This research uses a qualitative method with a theological-philosophical analysis approach to Kuyper's thought and its relevance to CRE. The research findings indicate that Kuyper's cultural mandate provides a strong theological foundation for CRE, emphasizing the integration of faith, science, and daily life. The concept of sphere sovereignty proposed by Kuyper also promotes a holistic approach in Christian Religious Education), where education focuses not only on spiritual aspects but also on the development of character, ethics, and social responsibility. Additionally, this study found that the implementation of the cultural mandate in CRE can strengthen Christian identity amidst pluralism and secularization. The implication of these findings is the importance of a CRE curriculum based on the Kuyperian vision, which emphasizes cultural transformation through education. This research contributes to the development of CRE that is relevant and contextual in addressing the challenges of the times.
PENDAMPINGAN KEPADA KAUM LANSIA DI PERSEKUTUAN KAUM LANJUT USIA DI GPIB MARGA MULYA YOGYAKARTA BERKAITAN DENGAN MEMAKSIMALKAN KEHIDUPAN SPIRITUAL DAN RELASI INTERPERSONAL Demsy Jura; Dirk Roy Kolibu; Juaniva Sidharta; Gilbert Timothy Majesty
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel dengan tema mengenai pendampingan kepada kaum Lansia berkaitan dengan maksimalisasi kehidupan rohani dan relasi interpersonal merupakan luaran dari kegiatan kerja sama antara Universitas Kristen Indonesia (UKI) dengan Gereja Protestan Indonesia di Bagian Barat (GPIB) Marga Mulya Yogyakarta. Pada kegiatan Pengabdian kepada Masyarakat (PkM) di lingkup GPIB Marga Mulya Yogyakarta; telah dilakukan pendampingan guna membimbing kaum Lansia untuk tetap bersemangat dalam kehidupan, termasuk dalam melayani dan membangun hubungan yang baik dengan sesama. Para kaum Lansia memperoleh pendampingan secara langsung dalam upaya menjalani kehidupan secara maksimal di usia senja. Semnagat dalam menjalani kehidupan dan melayani diajarkan karena keterbatasan yang dialami seiring dengan bertambahnya usia; demikian juga dengan menjalin serta menjaga hubungan interpersonal. Warga Lansia memperoleh pembinaan melalui seminar dan juga pelatihan praktis melalui praktik langsung dari apa yang disampaikan. Tujuan yang hendak dicapai pada pendampingan ini adalah kemampuan para Lansia untuk menjalani kehidupan secara maksimal dan terciptanya hubungan yang bai kantar sesama. Pendekatan metodologi yang dipergunakan dalam penulisan artikel ini adalah kualitatif, yaitu dengan memanfaatkan sumber data dari buku-buku dan data pustaka lainnya serta wawancara.