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All Journal Traksi : Majalah Ilmiah Teknik Mesin Arena Seminar Nasional Informatika (SEMNASIF) Majalah Ilmiah MOMENTUM Media Mesin: Majalah Teknik Mesin Jurnal Rekayasa Mesin JURNAL EKONOMI MANAJEMEN AKUNTANSI DHARMA EKONOMI Angkasa: Jurnal Ilmiah Bidang Teknologi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Teknologi Informasi dan Terapan (J-TIT) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Bingkai Ekonomi (JBE) Prosiding University Research Colloquium Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Jurnal Akuntan Publik Jurnal Budi Pekerti Agama Islam
Agus Hariyanto
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Analisis Sistem Informasi Akuntansi Penjualan Kredit Motor Pada PT. Harpindo Jaya Gubug Kabupaten Grobogan “Studi Kasus Pada PT. Harpindo Jaya Gubug” Riza Indriyani; Agus Hariyanto
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.241 KB) | DOI: 10.59725/ema.v28i2.34

Abstract

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.
Pengaruh Penerapan E-Bupot Unifikasi dan E-Form terhadap Kepatuhan dalam Pelaporan Pajak Penghasilan : (Studi Empiris Klien Kantor Konsultan Pajak Edwin Suwandhy Semarang) Fatasya Adelia Shifarani; Agus Hariyanto
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.310

Abstract

This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analyzed using a multiple linear regression model. The study’s findings reveal that the perceived ease of using the Unified e-Bupot system positively influences taxpayer compliance. The greater the understanding and familiarity corporate taxpayers have with the e-Bupot Unification system, the easier they find it to comply with income tax reporting regulations. On the other hand, the perceived usefulness of the e-Bupot Unification system does not have a significant impact on taxpayer compliance. This result suggests that the perceived benefits of the system are not sufficiently compelling to improve corporate taxpayer compliance. Similarly, the perception of ease and usefulness of e-Form also showed no significant effect on taxpayer compliance. This is likely because corporate taxpayers feel that the e-Form system is not easy to use, and the perceived advantages of the system are still considered insufficient to drive compliance. These findings emphasize the importance of improving both the ease of use and the perceived benefits of the e-Bupot and e-Form systems to enhance taxpayer compliance. Future policy improvements should focus on increasing user experience and addressing any gaps in the perceived utility of these tax reporting systems, especially for corporate taxpayers.
Co-Authors Abdul Rachman Syah Tuasikal Abdul Rachman Syam Tuasikal Agus Dwi Anggono ALI SAI'IN Amrozi Khamidi Arif Isnanto Batista Sufa Kefi Bekti Maryuni Susanto Bella Suci Maylianawati Dwi Basuki Wibowo Faridi Faridi Fatasya Adelia Shifarani Firdaus Helmi Adam Gigih Siantoro Imam Syafi’i Kartika Novianingtyas M. K. Anwar M. Taufiq Milatina Laksmita Dewi Mis Widya Andelina Muchsin Harahap Muhammad Munih Dian Widianta Muhammad Subri NANIK INDAHWATI Nurkholis Nurkholis Oce Wiriawan Reno Renaldi Putra Riza Indriyani S. A. Syahputra Suherman . Surateno Surateno Sutopo - Tommy Prasetyawan Ubaid Alfaruq Ulfi Eka Fatur Rohmah