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Prosedur Penyusunan Rencana Anggaran Biaya Lumpsum pada Satuan Pengawasan Intern Maulina Alfindy; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2174

Abstract

This research discusses the procedure for preparing a lumpsum Budget Plan (RAB) at the Internal Audit Unit. The goal of the study is to describe and examine the systematic steps in preparing an effective and efficient RAB lumpsum for internal supervision activities. Descriptive qualitative research methodology is employed, and data is gathered through in-depth interviews, literature reviews, and observation. The research also identified factors to consider in preparing the RAB lumpsum, such as the complexity of the supervision activities, duration, location, and applicable regulations. The research conclusion emphasizes the importance of careful planning and coordination between related units to produce an accurate and accountable RAB lumpsum.
Pengaruh Motivasi dan Pemahaman Materi terhadap Minat Karier Mahasiswa Akuntansi menjadi Akuntan Riski Meilinawati; Anik Yuliati
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1413

Abstract

Career is a process of learning and opportunities in the life journey of individuals to improve their standard of living. The financial and corporate sector in Indonesia is experiencing rapid development. This is not in line with the number of accountants in Indonesia which is still not balanced with the number of accounting graduates. This study aims to determine the effect of motivation and understanding of the material on the career interest of students of the Accounting Study Program for a Career in the Accounting Field. This study used a purposive sampling method, and obtained a population of 293 students. The sample is calculated using the slovin formula and the results are 74 respondents. The data collection technique used a questionnaire and the answers were measured using a Likert scale. Data were analyzed using multiple linear regression tests. The results of this study indicate that motivation and material understanding have a significant effect on the interest of accounting students to become accountants.
Analysis of Economic Growth, Unemployment, and Education Level on Poverty in Gresik Regency Huda, Syamsul; Anik Yuliati
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine how economic growth, the open unemployment rate, and average years of schooling impact poverty levels in Gresik Regency during the period from 2013 to 2022. Utilizing a quantitative methodology, the research relies on secondary data obtained from the Central Bureau of Statistics (BPS) and conducts panel data regression analysis using EViews version 13. The results reveal that economic growth has a positive but statistically insignificant effect on poverty, suggesting that the advantages of growth are not equally shared across various social groups. Conversely, the open unemployment rate significantly and positively influences poverty, indicating that rising unemployment is associated with higher poverty levels. Additionally, the average years of schooling exert a significant negative effect, highlighting the important role of education in reducing poverty by improving individuals’ skills and their competitiveness in the labor market.
Pengaruh Digitalisasi Pajak, Tax Amnesty, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Surabaya Mulyorejo Elma Liyanty Putri; Anik Yuliati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 5 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i5.2312

Abstract

The role of taxes is very important in the administration of the government and the draft of the State Budget (APBN), this is because taxes are the largest source of state revenue, which contributes 80% of total state revenue. Therefore, the government does many ways to optimize tax revenue and taxpayer compliance. This study aims to analyze the effect of tax digitalization, tax amnesty, and tax sanctions on individual taxpayer compliance at KPP Pratama Surabaya Mulyorejo. This research was conducted by quantitative methods and used primary data objects obtained from the distribution of questionnaires as many as 100 respondents. The object of research is a non-employee individual taxpayer registered at KPP Surabaya Mulyorejo. To analyze the data, multiple linear regression was used with the help of SPSS Version 25 software. The results showed that tax digitalization did not affect the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo. Tax amnesty has a positive effect on the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo. Tax sanctions have no effect on the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo.