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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Audit Syariah (JAAIS)
Dewiyanti, Sarah
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Economics, Econometrics & Finance

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Link and Match : Sinkronisasi Pembelajaran Akuntansi Vokasi dengan Karir Akuntan Era Society 5.0 Dewiyanti, Sarah; Julaytenth, Muhammad Abdi Munsyii; Rohana, Sinar; Siregar, Hilda Octavana
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 2 (2021): December 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.473 KB) | DOI: 10.28918/jaais.v2i2.4384

Abstract

Vocational accounting education is education that prepares students andstudents to become reliable accountants in the future. By prioritizing the focus ofpractice-based learning rather than theory, vocational accounting graduatesboth at the vocational and diploma level are believed to make a majorcontribution to the progress of the nation. However, in its implementation thereare still many cases of learning in the field of accounting that do not support theneeds of the world of work, especially in the era of society 5.0. This study aimsto analyze the synchronization of vocational accounting learning with the needsof the workforce in the era of society 5.0 and the concept of vocationalaccounting learning that is in accordance with the needs of the workforce in theera of society 5.0. This research is a type of descriptive qualitative research. Thesubjects of this research are students majoring in accounting, while the object ofthis research focuses on the Special Region of Yogyakarta. The results of thisstudy are that there is a lack of synchronization of accounting learning inseveral vocational schools and universities with the needs of the businessworld/industrial world which are increasingly leading to the era of society 5.0.The government is now increasingly concerned with vocational education withthe link and match program initiated by the Director General of VocationalEducation so that there is a need for a learning curriculum that is closely relatedto the needs of the business world/industrial world.
Analisis kesadaran wajib pajak dan sanksi pajak dalam pelaksanaan kepatuhan wajib pajak pada PT. Lintec Indonesia Dewiyanti, Sarah; Sukardi, Sukardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v7i2.4930

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kesadaran dan sanksi dalam melaksanakan kepatuhan masyarakat di PT. Lintec Indonesia yang terdapat di dalam kawasan industri Menara Permai Cileungsi, Bogor, Jawa Barat. Kepatuhan terhadap tarif merupakan aspek penting dari sistem penilaian yang mampu mendukung soliditas dan daya dukung perekonomian negara. Penelitian ini menggunakan strategi perenungan kasus subjektif dengan strategi pemeriksaan yang digunakan adalah subjektif grafis. Strategi pengumpulan informasi yang digunakan adalah persepsi, wawancara dan dokumentasi. Penelitian ini meliputi wawancara mendalam dan diskusi dengan berbagai pihak di PT Lintec Indonesia, administrasi penghitungan, staf terkait keuangan dan pekerja terkait. Teori yang digunakan dalam penelitian ini adalah Teori Perilaku Teratur (TPB), Teori Pembelajaran Sosial, (Menilai Kualitas Etika) dan (Menilai Kepatuhan) sebagai premis Teori. Hasil penelitian ini menyatakan bahwa kehati-hatian wajib dan sanksi denda mempunyai manfaat terhadap kepatuhan warga di PT. Lintec Indonesia, penelitian ini juga mengungkap bahwa kehadiran program pengajaran asesmen yang menarik di PT Lintec Indonesia berkontribusi terhadap peningkatan kesadaran asesmen.
Co-Authors Julaytenth, Muhammad Abdi Munsyii Rohana, Sinar Siregar, Hilda Octavana Sukardi Sukardi