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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Accounting Analysis Journal
Yuneita Anisma
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Humanities Economics, Econometrics & Finance Education Physics Social Sciences Other

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Journal : Jurnal Ekonomi

 1 
STUDI KEMAUAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (Kasus Pada KPP Pratama Tampan Pekanbaru) Tedi Permadi; Azwir Nasir; Yuneita Anisma
Jurnal Ekonomi Vol 21, No 02 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.73 KB) | DOI: 10.31258/je.21.02.p.%p

Abstract

The purpose of this study was to examines the influence paying tax awareness,knowledge and understanding of tax regulation, a good perception of theeffectiveness of the taxation system, the confidence level of the systemadministration and law, moral norms on the willingness to pay taxes of anpersonal taxpayer who performs work free.Sampling techniques in the study was convenience sampling. To better representthe researchers took a sample of 98 respondents with Slovin formula calculations.This study uses quantitative methods, where the data obtained from distributingquestionnaires to the taxpayer who performs registered in KPP Pratama Tampan,Pekanbaru. Test statistic used is multiple linear regression test, and data obtainedwere processed using SPSS 17.0 statistical software.Based on the results of research that conducted, found the coefficient ofdetermination (Adj. R2) of 0.114. That means 11.4% of the willingness to paytaxes influenced by paying tax awareness, knowledge and understanding of taxregulation, a good perception of the effectiveness of the taxation system, theconfidence level of the system administration and law, moral norms. Theindependent variable in this study paying tax awareness, knowledge andunderstanding of tax regulation and moral norms had a significant influence onthe willingness to pay taxes. Then two independent variable a good perception ofthe effectiveness of the taxation system and the confidence level of the systemadministration and law doesn't influence on the willingness to pay taxes of anpersonal taxpayer who performs work freeKata Kunci : Willingness to pay taxes, paying tax awareness, knowledge andunderstanding of tax regulation, a good perception of theeffectiveness of the taxation system, the confidence level of thesystem administration and law, moral norms.
Skeptisisme profesional auditor pada kantor akuntan publik di Sumatera Zainal Abidin Zein; Yuneita Anisma; Christina '
Jurnal Ekonomi Vol 18, No 03 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.677 KB) | DOI: 10.31258/je.18.03.p.%p

Abstract

This article analyzed influence some variable on professional skepticism attitude of auditor at PublicAccountant Firm in Sumatra region. Data collected from respondent auditor used questioner by mail.There are 165 questioners send to auditors, but 96 questioners resend and only 90 questioners are valid.The study uses multiple regression linear method as tools analysis. Result this study only cangeneralized auditor opinions which working at Public Accountant Firm in Sumatra region. Experience,ethics awareness, audit situation, and professionalism variables influence on skepticism attitude ofauditor, and variable audit situation as dominant variable.
Evaluasi Manajemen Pengelolaan Kas Pemerintah Daerah Kabupaten Indragiri Hilir Yuneita Anisma; Elian Susanti
Jurnal Ekonomi Vol 18, No 01 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.867 KB) | DOI: 10.31258/je.18.01.p.%p

Abstract

Penelitian ini bertujuan untuk memahami lebih dalam mengenai sistempengendalian intern atas pengelolaan kas pemerintah daerah apakah telahmemadai dan sesuai dengan ketentuan peraturan perundang-undangan yangberlaku serta untuk mengetahui apakah semua penerimaan dan pengeluaran kaspemerintah daerah telah dicatat sebagai penerimaan dan pengeluaran bendaharaumum daerah. Penelitian ini dilaksanakan di pemerintahan daerah KabupatenIndragiri Hilir - Propinsi Riau.Metode penelitian yang digunakan dalam penelitian ini adalah metode analisiskualitatif serta pemeriksaan dokumen-dokumen yang terkait dengan pengelolaankas. Pengumpulan data dilakukan melelui Penelitian kepustakaan (libraryresearch) dan Penelitian lapangan (field research)Berdasarkan hasil penelitian disimpulkan bahwa: (1) Pemerintah KabupatenIndragiri Hilir belum mempunyai sistem dan prosedur pengelolaan keuangandaerah sehingga penerapan pengelolaan keuangan daerah menj'adi beranekaragam. (2) Penatausahaan kas pada Bendahara Penerimaan dan BendaharaPengeluaran yang belum sesuai dengan ketentuan yang berlaku. (3)Pengendalian Intern Pengelolaan Kas pada Bendahara Penerimaan PemerintahKabupaten Indragiri Hilir adalah lemah.
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adhitya Agri Putra Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Ameldi Putri, Dinda Amir Hasan Anak Agung Gede Sugianthara Andreas ' Anggela, Anggela Anggreini Permata Sari Annisa Rindani Asnizonia, Febby Atma Pratama, Atma Azhari Sofyan Azwir Nasir Balqish, Meylannisa Bunga Pramudia Putri Christina ' Cristina ' Desmiyawati ' Desmiyawati -, Desmiyawati Desy Sefri Yensi Devi Safitri Edlin, Debby Nadya Elian Susanti Elsa Fibeany Liora EMRINALDI NUR DP Fadel Iswandi Prawira Fadia Khairunnisa Fakhri - Fathia Vivie Lamia Fauzan Azima Fazdlilah Adri Finta Isfa Nofianti Fitriatul Aini Greace Angelina Simangunsong Ibnu Fadhlan Ichsan Randiza Imam Trianto Isna Kurniati Isworo Wulandari JANSEN MARIN MARTUA HS Jelfani Saragih Sumbayak Joko, Joko Susilo Juliana - Kamaliah ' Kennedy ' Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi ' Liza Rahayu M Rusli M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Akbar S Muthaqin, Maulana Niken Anindhita Noveirina, Ditta Oetary Triyani Ostari, Vina Pakar Firdaus Pratiwi, Yossi Ayu Putri, Firstcilia Eldy Putri, Tri i Aulia R. Adib Al Khalish Rachmat Handani Rahmadani, Syahira Raihanil Jannah Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Runaily Rheny Afriana Hanif Rheny Afriani Anif Riska Natariasari Riska Natariasari, Riska Riski, Ahmadi Madi Rita Anugerah Rofika ' Rofika Rofika, Rofika Rossy Amalina Anjani Sem Paulus Silalahi Sisca Mutiara Sari Sonia Sischa Eka Putri Sonia, Dewi Puspita Sri Rahmi Utami Stephanie Amelia Handayani Barus, Stephanie Amelia Syaidina Efri Saputra Taufeni Taufik Taufik Edrin Saputra Tedi Permadi Tetty Mawarni Vina Kurniaty Vince Ratnawati Wahyudi Saputra Wulan Desriza Putri Xenia Amelia Yoza, Fidela Inaya Putri Yulvarizal, Trysa Yundari, Yundari Yusaz, Agnisa Cesidahrila Yusralaini Yusralaini, Yusralaini Zainal Abidin Zainal Abidin Zein Zarefar, Arumega Zirman ' Zirman - Zirman -, Zirman Zirman Zirman