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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Eksos ABDI EQUATOR JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS Kapuas
Ardhi, Qisthi
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Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH TAXPAYER AWARENESS DAN TAXATION SERVICE QUALITY TERHADAP KEPATUHAN WAJIB PAJAK (Survei pada wajib pajak badan dalam satuan wilayah kerja Kantor Wilayah DJP Kalimantan Barat) Ardhi, Qisthi
ABDI EQUATOR Vol 1, No 1 (2021): ABDI EQUATOR: VOL 1, NO.1 , MARET 2021
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v1i1.45715

Abstract

Penelitian ini bertujuan untuk menganalis pengaruh taxpayer awareness dan taxation services quality terhadap kepatuhan wajib pajak badan yang terdaftar di Kantor Wilayah DJP Kalimantan Barat baik secara simultan maupun parsial.Penelitian ini menggunakan metode analisis-deskriptif. Responden dalam penelitian ini adalah 100 wajib pajak badan yang terdaftar di Kantor Wilayah DJP Kalimantan Barat. Untuk menguji analisis, peneliti menggunakan metode analisis regresi. Untuk mengetahui hubungan simultan antara variabel-variabel bebas terhadap variabel terikat digunakan analisis regresi berganda dan untuk mengetahui hubungan parsial antara satu variabel bebas terhadap variabel variabel terikat digunakan regresi sederhana.Hasil menunjukkan bahwa taxpayer awareness dan taxation service quality secara simultan maupun parsial berpengaruh signifikan terhadap kepatuhan wajib pajak badan yang terdaftar di Kantor Wilayah DJP Kalimantan Barat.
Persepsi Generasi-Z Dalam Penggunaan Fintech Payment Sari, Wida Arindya; Fiorintari, Fiorintari; Ardhi, Qisthi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.509

Abstract

This research is motivated by the rapidly increasing development of technology which certainly makes changes in the application of technology in the financial industry and forms the era of digitalization. The government supports the formation of a cashless society in Indonesia. Financial technology (Fintech) is recognized as one of the most important innovations in the financial industry and is growing rapidly, driven in part by economics, regulation and information technology. This study uses an explanatory survey method with a quantitative approach with the acceptance theory used, namely the modification and development of the Technology Acceptance Model (TAM) theory which focuses on three factors, namely perceived usefulness, perceived ease of use, and perceived risks. There were 392 Generation Z in the Pontianak State Polytechnic Accounting Department who participated in this study. The analysis was carried out using the SmartPLS application. This study found that perceived usefulness, perceived ease of use and perceived risk have a positive relationship and influence the intention to use fintech payments in Generation Z. Keywords: Perception, Fintech, Payments, Generation Z, TAM
Environmental Performance dan Pengungkapan CSR terhadap Finacial Performance Perusahaan Manufaktur di BEI Damayanti, Fera; Ardhi, Qisthi; Kurniawan, Rudy; Fabiola, Rivanka Wana
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.561

Abstract

Companies that have high profits are companies that have good financial performance. In order to get maximum profit, many companies still ignore the environmental and social impacts of the process of their activities. This research was conducted to determine and analyze the effect of environmental performance and CSR disclosure on the performance of financial manufacturing companies listed on the IDX. This study uses a quantitative approach and the type of data used is secondary data. The population used in this study included manufacturing companies listed on the IDX from 2016 to 2020, then selected using a purposive sampling technique so that a total sample of 27 companies that met the criteria was obtained. The data in this study were analyzed using multiple linear regression and using the SPSS 25 program. From the results of the data analysis that has been carried out, it shows that environmental performance has a negative effect and does not have a significant effect on financial performance. Disclosure of CSR has a negative and insignificant effect on financial performance. Environmental performance and CSR disclosure have no simultaneous effect on financial performance.
Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP Julianti, Erna; Yantiana, Nella; Damayanti, Fera; Ardhi, Qisthi
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.703

Abstract

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.
KAJIAN AKUNTANSI : PENGALIHAN MODAL PERUSAHAAN DAERAH AIR MINUM TIRTA GALAHERANG KE PERUSAHAAN DAERAH AIR MINUM TIRTA RAYA SEBAGAI KONSEKUENSI ATAS PEMEKARAN WILAYAH KABUPATEN PONTIANAK DAN KABUPATEN KUBU RAYA Rizky, Rizky Adithya; Ardhi, Qisthi; Supriyanto, Eko
JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS Vol. 5 No. 1 (2024)
Publisher : JURUSAN ADMINISTRASI BISNIS POLITEKNIK NEGERI PONTIANAK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38062/jpab.v5i1.682

Abstract

Pelimpahan otonomi diberikan kepada pemerintah daerah agar rentang kendali dalam memberikan pelayanan kepada masyarakat dapat meningkat. Pembentukan perangkat daerah bertujuan memberikan pelayanan kepada masyarakat, salah satunya Perusahaan Daerah Air Minum yang berada di Kubu Raya. PDAM Kubu Raya merupakan unit dari PDAM Tirta Galaherang Kabupaten Pontianak. Tujuan penelitian ini yakni bagaimana bentuk pengalihan modal PDAM Tirta Galaherang ke PDAM Tirta Raya sebagai konsekuensi atas pemekaran wilayah Kabupaten Pontianak Dan Kabupaten Kubu Raya serta bagaimana akuntabilitas akuntansi atas pengalihan modal dari pemekaran wilayah. Bentuk pengalihan modal telah sesuai dengan amanat Undang Undang Nomor 32 Tahun 2004 dan dapat dilihat dalam penandatanganan Berita Acara Serah Terima Aset, Kewajiban dan Ekuitas Antara Pemerintah Kabupaten Mempawah dan Kabupaten Kubu Raya Nomor (500/1278.A/EKON-C)/(500/0738/EKON-A) tanggal 21 Juli 2009. Sedangkan akuntabilitas akuntansi atas pengalihan modal berupa penatausahaan akuntansi atas yang diserahterimakan dari PDAM Tirta Galaherang ke PDAM Kabupaten Kubu Raya berupa laporan keuangan sesuai dengan SAK ETAP.
Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah Mustafa, Bob; Kusmana, Endang; Ardhi, Qisthi; Dewi, V. Ananta Wikrama Tungga; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Khamim, Khamim; Mahyus, Mahyus
Kapuas Vol 3 No 1 (2023): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v3i1.518

Abstract

This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.
Pelatihan Penyusunan Proposal dan Analisis Biaya-Manfaat dalam Mendukung Pariwisata Olahraga di Dusun Gunung Ambawang Mustafa, Bob; Zawitri, Sari; Ardhi, Qisthi; Perdhiansyah, Perdhiansyah; Noor, Uray M.; Irawati, Rika
Kapuas Vol 2 No 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.529

Abstract

One of the government's efforts to achieve tourism development goals is through the development of tourist villages. Deras is one of the villages designated as a strategic tourism area, which was officially designated as a tourist village on April 10, 2021. The purpose of this activity is to increase understanding of tourism object managers and Tourism Awareness Groups (Pokdarwis) in preparing proposals and assessing program implementation and development of new tourist objects through a cost-benefit analysis approach. The training, which was attended by 15 participants, was held on Saturday, August 7, 2021, at Taman Wisata Alam Indah Lestari, which is located at Gunung Ambawang Hamlet, Sungai Deras Village, Kec. Pakedai Bay. All participants enthusiastically participated in this activity and their understanding increased significantly after attending the training. The results of mentoring participants showed that as much as 80% of participants were able to develop activity proposals and conduct cost-benefit analysis for the opening of new tourist objects. It can be said that in general this training activity ran smoothly and was able to increase participants' understanding in preparing activity proposals and applying cost and benefit analysis techniques for opening new tourist attractions.
PENGARUH DOMPET DIGITAL DAN RELIGIUSITAS TERHADAP MENTAL ACCOUNTING PADA FAMILY WELFARE Ardhi, Qisthi; Tungga Dewi, V.Ananta Wikrama; Sulastri, Rini
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 2 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i2.93284

Abstract

The development of technology, particularly the use of e-money, is something that cannot be avoided. Digital wallets are used by all segments of society across many service and goods providers. Of course, the use of digital wallets and financial decisions must be made carefully. Therefore, the concept of mental accounting can help determine spending decisions to meet needs, especially household needs. Religion serves as a guide in daily life. Thus, the level of religiosity can influence the scale of spending decisions within households. The aim of this study is to examine the impact of digital wallets and religiosity on mental accounting concerning family welfare. This research employs reliability tests, validity tests, classical assumption tests, and multiple regression tests. Religiosity influences mental accounting. Individuals with strong religious beliefs tend to manage their finances more wisely. Their financial decisions will be made in accordance with sound religious teachings. Digital wallets do not have an impact on mental accounting.
Co-Authors B2092151009, PERDHIANSYAH Bob Mustafa Damayanti, Fera Dewi, V. Ananta Wikrama Tungga Eko Supriyanto Fabiola, Rivanka Wana Fiorintari, Fiorintari Irawati, Rika Julianti, Erna Khamim, Khamim Kusmana, Endang Mahyus, Mahyus Noor, Uray M. Rini Sulastri Rizky, Rizky Adithya Rudy Kurniawan Sari, Wida Arindya Tungga Dewi, V.Ananta Wikrama Yantiana, Nella Zawitri, Sari