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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL SIPIL STATIK JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Jurnal Ilmu Ekonomi ASET INFOKAM Jurnal Penelitian Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Proceeding SENDI_U DERIVATIF Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business JURNAL EKONOMI MANAJEMEN AKUNTANSI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial YUME : Journal of Management JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Peduli Masyarakat JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah ASET Jurnal Bisnis Mahasiswa Akuntansi'45 Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora IIJSE
Kartika Andi
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP PENGALOKASIANBELANJA MODAL Gagas Tyas Rudatin, 09.05.52.0042; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to test the influence of local revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and DBH (DBH) of the Allocation of Capital Expenditure. The population in this study is the government district / town in Central Java consists of 35 regencies / cities 2009-2011. This study uses secondary data secondary taken from the Central Bureau of Statistics (BPS) of Central Java 2009-2011. Testing this hypothesis using multiple linear regression with t test, F test, and the coefficient of determination. Research results show that the PAD and DAU significant positive effect on capital expenditures. DAK is no significant positive effect on capital expenditures, and while DBH negatife insignificant effect on capital expenditures. For local government is expected to further improve and attention DAK components and DBH in order to increase the allocation for capital expenditure that can be added. Keywords: capital expenditures, the General Allocation Fund, Special Allocation Fund, revenue, revenue sharing
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI EMPIRIS PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UMKM KABUPATEN PATI) Heru Saputro, 09.05.52.0153; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the tax paying awareness, knowledge and understanding of tax laws, a good perception of the effectiveness of tax systems, level of confidence in the Government and Legal System and the quality of service tax against the will of the different objects that SMEs. The population in this study are all registered SMEs in the department of cooperatives and SMEs starch district . Sampling was done by using the Convenience Sampling. The results of this study can be summarized as follows : awareness of the tax paying significant positive effect on the willingness to pay taxes, knowledge and understanding of tax laws is not significant positive effect on the willingness to pay taxes, a good perception of the effectiveness of the tax system over a significant positive effect on the willingness to pay taxes, level of confidence in the Government and Legal System negative effect no significant effect on the willingness to pay taxes, taxation of service quality significant negative effect on the willingness to pay taxes.Keywords: Awareness paying taxes, knowledge and understanding of tax laws, a good perception of the effectiveness of tax systems, level of confidence in the Government and the legal system and the quality of the tax service
ANALISIS FAKTOR PAJAK DAN FAKTOR LAIN YANG BERPENGARUH TERHADAP TINGKAT HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2012 Diana Panca Wardani, 09.05.52.0169; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the factor analysis of tax and financial factors which affect the level of debt. The population in this studyis a manufacturing company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed using skewness normality test, the classical assumption, koofisien determinasi test, F-test and test hypotheses. The result of this study is the effect on leverage is corporate tax, profitability and past debt, IOS where as no effect on leverage is non-debt tax shield and tax shield.Keywords: corporate tax rate, non-debt tax shield, IOS, Profitability, Tax Shield, past debt, leverage
ANALISIS SENSITIVITAS ETIS MAHASISWA (STUDI KASUS PADA UNIVERSITAS SWASTA DI SEMARANG Diska Anastasia Putri, 10.05.52.0075; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This research aims to examine whether there are differences between the ethical sensitivity of accounting students and students of management, accounting students and students of management accounting man against unethical activity in the academic environment. Besides, this study also tested whether students are more tolerant of unethical behavior would be more cynical. This study was performed using experimental design, with purposive sampling technique in which researchers can classify research subjects in the group 2. 2 Distribution of the first group is a group of accounting students and students of management, and the second group is the student division of male and female students majoring in accounting. Data obtained by conducting a study of 191 college students and 182 students of management accounting. Data were analyzed by using different test independent sample t test or Mann Whitney test. The results showed that the hypothesis of the four hypotheses exist, there are two hypotheses in this study were acceptable. Accepted hypothesis is as follows: the difference obtained unethical behavior and cynical attitudes are significant in accounting and management students.Keywords: Sensitivity Ethics, cynical / Cynicism
ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PEMBERIAN KREDIT PADA PD. BPR BKK KABUPATEN PEKALONGAN Syahrul Muthoharroh, 0835030725; Kartika, Andi
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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System aims to give easy credit application process for its customers. This research is a system that analyzes credit accounting informaasi contained in PD. BPR BKK Pekalongan. Data collection methods used in this study were interviews, observation and documentation. The analytical tool used in this study is a flowchart (flowchart) through the procedure images. Ie by evaluating the organizational structure, identify the accounting information system of credit provision, identify existing weaknesses and suggest improvements. Based on the analysis of the data found that the organizational structure of the image depicted is one that can lead to wrong interpretation. To the credit has the task and the dual function which may result in data manipulation and collusion. Documents that are used most of the already printed serial number that its use should be accounted for by the authorities. List Bills Employees should not only be signed by the Treasurer credit alone but by the relevant agencies, Teller and Leadership. Recordation system already uses that generate accrual basis financial statements more reliable, more accurate, comprehensive and relevant for decision making.Keywords: Credit, Accounting Information Systems, Internal Control
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA SEMARANG (Studi Empiris Di KPP Pratama Semarang) Djie, Octavianus Siantoro K, 11.05.52.0082; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The purpose of this research is to analyze the influence of tax Knowledge, awareness of taxation, taxpayer environment, attitude of fiscus, socialization of taxation, and tax penalties against individual taxpayer compliance in Semarang city. The population in this research is the individual taxpayer who runs a private enterprise in the region of KPP Pratama Semarang. The sampling technique used is proportional sampling with sample size is 100 respondents. Based on the test has done, the results are the taxpayers environment variable, attitude of fiscus, socialization of taxation, and tax penalties have significant positive effect on tax compliance. But tax knowledge variable has significant negative effect on tax compliance and awareness of taxation variable has no effect on tax compliance.Keywords: Tax Knowledge, Awareness of Taxation, Taxpayer Environment, Attitude of Fiscus, Socialization of Taxation, Tax Penalties, and Tax Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PAJAK EFEKTIF Andang Wicaksono, 11.05.52.0138; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Nowadays many companies want to do tax planning in order to decrease their tax burden. The result of tax planning can be measured by effective tax rate. This research examines the effect of firm size, firm leverage, capital intensity, and inventory intensity on effective tax rate. This research was conducted at the manufacturing companies listed in the Indonesian Stock Exchange. The sampling method used purposive sampling with the observation period from 2009 to 2013. The results indicated that firm size has significant negative effect on the effective tax rate, while capital intensity and intensity inventory has the opposite effect. This study also showed that firm leverage does not significantly affect the effective tax rate.Keywords: Effective Tax Rate, Firm Size, Firm Leverage, Capital Intensity, Inventory Intensity
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Arif Gigih Pramuharyo, 10.05.52.0042; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This study aims to transform and analyze the influence of the size of the board of directors, board of commissioner size, debt to equity and the size of the company to company performance in the manufacturing sector companies listed on the Indonesia Stock Exchange. In this study, researchers used a population yag manufacturing companies listed on the Stock Exchange during 2011-2013. The method used is purposive sampling method. Test equipment in this study using multiple linear regression, partial test (t test) and a simultaneous test of f (f test). The results of this study are the size of the board of directors of a significant positive effect on the performance of the company, board of commissioner size is not a significant negative impact corporate performance, debt to equity significant negative effect on the performance of the company and the size of the company significant negative effect on the performance of the company.Keywords: Board of Directors Size, Board of Commissioner Size, Debt To Equity, Firm Size and Firm Performance
PENGARUH PEMAHAMAN PERATURAN PAJAK DAN PELAYANAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM Yang Terdaftar Di KPP Pratama Demak) Suntono, 11.05.52.0154; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance.Keywords: The Understanding of The Tax Laws, Officials Tax Service, Taxpayer Compliance, Risk Preferences
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BADAN (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak Madya Semarang) Budi Setiawan, 12.05.52.0248; Kartika, Andi
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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This Study aims to examine and analyze the effect of a tax professional attitude, intention professional tax, financial condition, corporate facilities, and organizational climate on tax payer compliance at companies listed in the KPP Madya Semarang either partially or simultaneously. The Study population was the entire tax professional who work in companies that exist in semarang as many as 995, while the sample qualified as many as 113 people as respondents. The process of collecting data from respondents conducted by distributing quesionaire to 130 corporate taxpayers with incidental sampling technique. Test instruments used are validity and reability. Based on the result of the study can be summarized as follows: (1) attitude towardstaz compliance professional tax positive effect on Tax Compliance Agency Significantly, (2) the intention to behave obediently professional taz positive effect on Tax Compliance Agency Significantly, (3) the financial condition of a positive effect on tax Compliance Agency significantly, (4) positive effect on the company’s facilities Tax Compliance Agency significantly, (5) organizational climate positive effect on Tax Compliance Agency significantly.Keywords: Taxpayer compliance
Co-Authors 0425030136 Ibnu Pratama 0525030070 Dodik Setiawan 06.05.52.0116 Ike Mahananing Setyo Utami 07.05.52.0011 Weni Anggraheni 08.05.52.0019 Yulinda Setiawan 08.05.52.0023 Siti Supriyati 08.05.52.0029 Aries Jodiet Sanyoto 08.05.52.0071 Rizki Amaliyah 08.05.52.0133 Wulan Sari 08.05.52.0136 Hernu Dhiandari, 08.05.52.0136 08.05.52.0171 Hanif Adibi 0835030705 Indra Suswandhana 0835030725 Syahrul Muthoharroh 09.05.52.0042 Gagas Tyas Rudatin 09.05.52.0092 Riza Nur Widiyatmoko, 09.05.52.0092 09.05.52.0111 Dini Kartika Dewi 09.05.52.0153 Heru Saputro 09.05.52.0157 Riyan Wahyu Budiaji 09.05.52.0169 Diana Panca Wardani 09.05.52.0175 Syaefur Rizal 10.05.52.0042 Arif Gigih Pramuharyo 10.05.52.0075 Diska Anastasia Putri 10.05.52.0094 Christa Megally Febro Prastyan 10.05.52.0148 Nova Ariantono 11.05.52.0082 Octavianus Siantoro K Djie 11.05.52.0128 Deby Chintria Sari, 11.05.52.0128 11.05.52.0131 Nefita Priamsari, 11.05.52.0131 11.05.52.0138 Andang Wicaksono 11.05.52.0154 Suntono 11.05.62.0005 Anjar Winarmoko 12.05.52.0089 Aini Farida, 12.05.52.0089 12.05.52.0164 Nur Subandiyah, 12.05.52.0164 12.05.52.0185 Brilian Akbar Rakai A.W.S, 12.05.52.0185 12.05.52.0233 Irza Shara Hervina, 12.05.52.0233 12.05.52.0248 Budi Setiawan 12.05.62.0003 Yunia Putri Lukitasari Achmad Badjuri Adzhani, Kaamilia Sanaa Afif Okta Setyawan Afifah Fadhilah Agnes T. Mandagi Aini Farida Aisyahna, Amalia Alfina Dwi Khofifah Apriliyani, Lilis Ardian Widiardi,A.Md, 11.05.62.0008 Ardian Widiardi,A.Md, 11.05.62.0008 Ayuna Feranica, 13.05.52.0077 Ayuna Feranica, 13.05.52.0077 Azis Nur Rosyid Batara Daniel Bagana Belinda Putri Astiawan Bhandari, Rahul Brilian Akbar Rakai A.W.S Cahyani Nuswandari Chusnul Chotimah Chusnul Chotimah, 13.05.52.0090 Chusnul Chotimah, 13.05.52.0090 Desy Arsita Kusumadewi, 12.05.52.0002 Dianna Soegiharmanto Putri, 13.05.52.0054 Dianna Soegiharmanto Putri, 13.05.52.0054 DWI HASTUTI Dwi Hastuti, 13.05.52.0109 Dwi Hastuti, 13.05.52.0109 Eduarto Unggul Wicaksono, 13.05.52.0095 Eka Wulandini, 15.05.52.0007 Desi Eka Yuliyanti Fitriati, Ika Rosyada Hardiyanti, Widhian Hasan Abdul Rozak hersugondo - Hersugondo . Hersugondo Hersugondo Ibnu Alwiaziz, 15.05.51.0254 Ida Nurhayati Ida Nurhayati Ika Destriana Widiastuti Ika Destriana Widiastuti, 16.05.62.0027 Intan Agustin Irwanti Bunga Nurjanah Islahatul Wafiroh, 12.05.52.0022 Islahatul Wafiroh, 12.05.52.0022 Istiawan , Agus Jaeni Jaeni Jaeni, Jaeni - Janah, Afifatul Kentris Indarti Khairun Nabila Khalimatus Sa’adah Kusumawati, Annisa Lanny D. K. Manaroinsong, Lanny D. K. Mahanani, Heni Tri Mayang Larasati, 13.05.52.0099 Mayang Larasati, 13.05.52.0099 Mei Nilasari, 13.05.52.0093 Mei Nilasari, 13.05.52.0093 Meliana Dian Puspita, 13.05.62.0005 Meliana Dian Puspita, 13.05.62.0005 Mirasanti, Mirasanti Moch Irsad, Moch Moch Norrochim Mashuri, 16.05.62.0006 Moch Norrochim Mashuri, 16.05.62.0006 Muh Naharul Karim, 12.05.52.0250 Muh Naharul Karim, 12.05.52.0250 Muhammad Ali Ma’sum Muhammad Sholihin, 07.3503.0701 Muhammad Sholihin, 07.3503.0701 Nasir, Wan Mohd Nazdrol bin Wan Mohd Ngesti Utami Putri, 11.05.52.0080 Ngesti Utami Putri, 11.05.52.0080 Nihayatul Farikhah, 16.05.62.0040 Nirmalasari, 12.05.52.0219 Nirmalasari, 12.05.52.0219 Noviyanti, Diah Ayu Nuril Huda, 14.05.51.0183 Nuril Huda, 14.05.51.0183 Nuriyana Rizki, 14.05.52.0126 Nurul Amsyah, 13.05.52.0071 Nurul Amsyah, 13.05.52.0071 Praptitorini, Mirna Dyah Rahadyan Probo Tranggono Rahmania Mustahidda Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratsameemonthon, Chadchom Rizky Jayanti, 13.05.52.0186 Rizky Jayanti, 13.05.52.0186 Robertus Suganta Turnip, 13.05.52.0074 Robertus Suganta Turnip, 13.05.52.0074 Roy Reksa Yusuf Birawa, 13.05.62.0023 Rr. Tjahjaning Poerwati Sarah Anggraeni Dibah Ayu Sarah Anggraeni Dibah Ayu, 15.05.52.0079 Sholichah, Fadchulis Siska Fargylisa Saputri, 15.05.52.0321 Siwi, Trianggunani Purnaning Sri Sudarsi Suntono -, Suntono Suntono . Supriyadi Supriyadi Tamara, Angel Novelina Putri Tanti Dahlianti Nazilah, 14.05.52.0027 Tiya Lutfiana, 12.05.52.0084 Tiya Lutfiana, 12.05.52.0084 Tjahjaning Poerwati Tri Yuliyanti, 14.05.62.0001 Turmudhi, Anis Tursidi, 08.05.52.0080 Tursidi, 08.05.52.0080 Widia Sari, 13.05.52.0185 Widia Sari, 13.05.52.0185 Yohanes Yohanes Yunia Putri Lukitasari Yunita Nanda Sari, 14.05.52.0094 Yusrina, 14.05.52.0071 Yustinus Adhi Setiawan, 13.05.62.0012 Yustinus Adhi Setiawan, 13.05.62.0012 Zati Rizka Fadhila, 13.05.52.0227