Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JURALINUS

Keperilakuan Well-being Investasi Kolektor Jersey Bola Original Lukmana Putra, Indra; Puspitasari, Peni; Oktora, Yeki Senja
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.129

Abstract

Riset sosial keperilakuan keuangan investasiI well-being kolektor jersey original, berfokus menganalisis determinasi keputusan investasi. Pendekatan kualitatif berproses pengumpulan data wawancara mendalam  kmunitas  kolektor jersey bola original berjejaring  media sosial. Analisis data menyoroti perilaku investasi berorientasi well-being dilatarbelakangi harapan fluktuasi nilai jersey ori yang dikumpulkan. Temuan kesejahteraan berinvestasi Jersey ori bergantung pada pengalaman dan pengetahuan kolektor mengenai nilai sejarah dan keaslian produk. Lebih lanjut, riset menemui tren berkembang pasar jersey original dari media sosial kenaikan harga dan fashion berupa tingginya permintaan. Digitalisasi dan platform online semakin mendongkrak situasi, sehingga memunculkan fenomena Fear of Missing Out (FOMO) memicu ketakutan para kolektor kehilangan peluang investasi tampaknya menjanjikan. Riset  literasi perilaku manajemen keuangan dengan kesejahteraan menyoroti pentingnya pendekatan terinformasi mengelola investasi jersey ori sambil menyadari para kolektor memprioritaskan kepuasan pribadi daripada keuntungan finansial. Kontribusi kedalama riset memberikan wawasan tentang dinamika keperilakuan keuangan dan kepuasan individu dalam konteks berinvestasi jersey original.
Evaluasi Kepatuhan Perpajakan Pengadaan Barang dan Jasa Dispendukcapil Kabupaten Malang Nugraheni, Dhea Galuh; Ernawati, Widi Dwi; Lukmana Putra, Indra
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.153

Abstract

Reseach evaluates tax compliance in the procurement of goods and services at the Department of Population and Civil Registration of Malang Regency, specifically concerning the calculation, remittance, and reporting of Income Tax Article 22, Article 23, and Value Added Tax (VAT). The research focuses on a local government institution obligated to fulfill tax duties in accordance with prevailing regulations. This applied research employs an exploratory method using interviews, observations, and documentation based on the 2023 procurement budget reports. In general, tax reporting procedures complied with regulations through the DJP Online system, supported by Bank Jatim as the reporting intermediary. However, several discrepancies were identified, such as misclassification of income tax on printed material procurement, inaccurate daily transaction recording, and inconsistencies in payment and remittance dates. Tax remittance occasionally exceeded the ideal post-completion period. Technical issues also occurred during reporting via the Coretax DJP system, particularly delays and data entry errors. Contributes to improving the accuracy of tax administration in local government entities. It is recommended that treasurers exercise greater care in classifying tax objects and strengthen coordination with the Regional Financial and Asset Agency (BKAD) to ensure smooth digital tax reporting. The findings underscore the importance of enhancing human resource capacity and leveraging information technology to support optimal public sector tax compliance.