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All Journal Isamic Communication Journal JAZ: Jurnal Akuntansi Unihaz Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Inspirasi Ilmu Manajemen
Setyanto, Eko
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Belanja on-line mahasiswa di era pandemi covid-19: modifikasi perilaku konsumen Utari, Prahastiwi; Fitri, Annisaa; Setyanto, Eko; Henny, Chatarina
Islamic Communication Journal Vol 5, No 2 (2020): EDISI JULI - DESEMBER
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/icj.2020.5.2.6450

Abstract

The Covid-19 pandemic has changed students consumer behavior from offline to online. The problem in this research is how students’ consumer behavior in online shopping in the era of the Covid-19 pandemic, and the modification of consumer behavior due to regulations and procedures for shopping and buying the products they need. This research is a quantitative study using a survey method. This study is a quantitative research using a survey method. Sampling was done by stratified random sampling, the number of those students FISIP UNS involved as many as 80 people. The results and conclusions of research show that in online shopping, there is a modification of consumer behavior related student needs product, information search, evaluation prior to purchase or an alternative choice, and in the decision to buy or use the product.
PENGARUH GENDER, RELIGIUSITAS DAN LOVE OF MONEY TERHADAP PERSEPSI PENGHINDARAN PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Kota Tegal) Rania, Latifa; Setyanto, Eko
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i5.4294

Abstract

Gender, religiosity and love of money are factors that allow someone to avoid taxes. This research aims to determine the influence of gender, religiosity |and love of money |attitudes on perceptions of t|ax |avoid|ance |at the Teg|al City Pr|at|am|a T|ax Service Office. This rese|arch is qu|antit|ative rese|arch using prim|ary d|at|a. The s|ampling technique in this rese|arch w|as c|arried out by purposive s|ampling. The results of this rese|arch show: 1) Gender, religiosity |and love of money h|ave |a signific|ant effect on perceptions of t|ax |avoid|ance, 2) Hypothesis test results show th|at there is no signific|ant difference reg|arding perceptions of t|ax |avoid|ance between m|ale t|axp|ayers |and fem|ale t|axp|ayers. In this case, male taxpayers do not have a lower perception than female taxpayers. Likewise, on the other hand, female taxpayers do not have lower perceptions than male taxpayers. 3) Hypothesis test results show that religiosity has a significant positive effect on tax avoidance. 4) Hypothesis test results show that the love of money attitude has a significant negative effect. towards the ethics of tax avoidance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD: Studi Kasus pada Pemerintah Kota Cimahi Makarimovic, Awwab; Setyanto, Eko; Handayani, Rini
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.2952

Abstract

This study was conducted to determine how much influence good corporate governance and internal control have on fraud prevention either partially or simultaneously in the Cimahi City Government. The phenomenon in the Cimahi City Government is that there are still frauds committed by the Mayor of Cimahi for the terms of office 2002-2012, 2012-2017 and in 2020 and using the saturated sampling method or census with a population of 71 respondents from BPKAD, BAPPEDA, and Cimahi City Inspectorate, by distributing questionnaires. Hypothesis testing using multiple linear regression and tested using SPSS version 25. The partial test results in this study state that there is a significant positive effect between the variables of Good Corporate Governance (X1) on Fraud Prevention (Y). This can be seen from the value of > (5.463<1.99547). There is a significant positive effect between the Control variables Internal (X2) towards Fraud Prevention (Y). The value of > (5.355<1.99547). The test results simultaneously state that Good Corporate Governance (X1) and Internal Control (X2) jointly affect Fraud Prevention (Y). This is indicated by the value of > which is 79.907 > 3.13 and a significance level of 0.000 <0.05. For testing the determination that the value of R Square is 0.702 or 70%. This means that Good Corporate Governance (X1) and Internal Control (X2) together affect Fraud Prevention (Y) by 70% and the remaining 30% is influenced by other variables.
ANALISIS STRATEGI PEMUNGUTAN PIUTANG PAJAK BUMI DAN BANGUNAN TAK TERTAGIH KOTA CIMAHI Setyanto, Eko; Ndruru, Sanida
Jurnal Inspirasi Ilmu Manajemen Vol 3 No 2 (2025): Jurnal Inspirasi Ilmu Manajemen
Publisher : Program Studi Magister Manajemen, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jiim.2025.3.2.3667

Abstract

Every year there are additional Land and Building Tax (PBB) receivables which become the work burden of the Cimahi City Regional Revenue Management Agency (Bappenda) and are recorded in the Cimahi City Regional Government's Financial Report. To reduce PBB receivables, strategies are needed and how to implement these strategies is necessary. analyzed further in order to always get new strategies that are better, more effective, efficient and economical in collecting PBB and efforts to reduce tax receivables. The research design that will be used is a descriptive analysis research method with a qualitative approach in order to broadly describe the UN collection strategy for reducing uncollectible tax receivables at the Cimahi City Bappenda. This research was conducted at the Cimahi City Bappenda which is located at the Cimahi City Public Services Mall, Jl. Aruman Kel. Pasirkaliki District. North Cimahi Cimahi City, West Java Province. Analysis was carried out starting from before being in the field, while in the field and after being in the field, using library research, field research and interviews.The results of this research produced a study and document analysis of the collection strategy for uncollectible land and building tax receivables in Cimahi City.
Co-Authors Fitri, Annisaa Henny, Chatarina Makarimovic, Awwab Ndruru, Sanida Rania, Latifa Rini Handayani Utari, Prahastiwi