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All Journal Jurnal Bisnis Jurnal Manajemen dan Keuangan Jurnal Manajemen Magister Darmajaya Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya Visionist JURNAL PENDIDIKAN TAMBUSAI Jurnal Bisnis Darmajaya Jurnal Ekonomi dan Manajemen Jurnal Riset Terapan Akuntansi Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Akuntansi Indonesia Jurnal Abdi Masyarakat Saburai (JAMS) Jurnal Manajemen Mandiri Saburai (JMMS) MANAJEMEN Jurnal Publika Pengabdian Masyarakat JURNAL ILMU MANAJEMEN SABURAI (JIMS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Devotion: Journal Corner of Community Service
Hesti Widi Astuti
Universitas Sang Bumi Ruwa Jurai
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Implementasi E-Filling Dan Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak (KPP) Bandar Lampung Eha Nugraha; Aderina Kusuma Harahap; Hesti Widi Astuti
JMMS - JURNAL MANAJEMEN MANDIRI SABURAI Vol 4, No 4 (2020): JMMS - JURNAL MANAJEMAN MANDIRI SABURAI
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jmms.v4i4.1087

Abstract

Penelitian ini bertujuan untuk mengetahui Implementasi E-Filling dan kualitas pelayanan pada kepatuahan wajib pajak orang pribadi di kantor pelayanan pajak (KPP) Bandar Lampung. Jenis penelitian ini menggunakan metode kualitatif digunakan interprestasi adari data kuantitatif dengan teknik analisis jalur. Teknik pengumpulan data dengan cara melakukan survey yaitu pengambilan data secara langsung maupun tidak langsung Hasil dari penelitian ini adalah sebagai berikut analisis pengaruh X1 terhadap X2 dari analisis di atas diperoleh nilai signifikansi X1 sebesar 0,000 kurang dari 0,05, sehingga dapat disimpulkan bahwa variabel implementasi e-filling berpengaruh terhadap kualitas pelayanan analisis pengaruh X1 terhadap Y2 dari analisis di atas diperoleh nilai signifikansi X1 sebesar 0,000 kurang dari 0,05, analisis pengaruh X2 terhadap Y2 dari analisis di atas diperoleh nilai signifikansi sebesar 0,122 lebih dari 0,05 analisis pengaruh X1 terhadap Y2 dari analisis di atas diperoleh nilai signifikansi sebesar 0,035 kurang dari 0,05 sehingga dapat disimpulkan bahwa variabel implementasi e-filling (X1) berpengaruh terhadap kepatuhan wajib pajak orang pribadi Y2, analisis pengaruh X1 terhadap Y2 dari analisis di atas diperoleh nilai signifikansi sebesar 0,000 kurang dari 0,05 sehingga dapat disimpulkan bahwa variabel implementasi e-filling (X1) berpengaruh terhadap kepatuhan wajib pajak orang pribadi (Y2).
PENGARUH SLACK RESOURCES TERHADAP KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Deviana Sari; Yaumil Khoiriyah; Hesti Widi Astuti; Niken Dwi Puspita
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.6560074

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh Slack Resources terhadap kualitas pengungkapan Corporate Social Responsibility. Dalam penelitian ini terdapat dua variabel yaitu variabel independen meliputi Slack Resources dan Corporate Social Responsibility sebagai variabel dependen diukur dengan melakukan analisis konten pada laporan keberlanjutan perusahaan sampel menggunakan indicator The Global Reporting Initiative (GRI) G4. Populasi dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Teknik sampling yang digunakan adalah purposive sampling, sehingga diperoleh sampel sebanyak 9 perusahaan. Metode analisis menggunakan metode regresi linier berganda dengan program SPSS Versi 20. Hasil pengujian ini membuktikan bahwa, Slack Resources berpengaruh signifikan terhadap kualitas pengungkapan Corporate Social Responsibility. Hal ini menunjukkan bahwa perusahaan lebih memilih aktivitas Corporate Social Responsibility dalam bentuk filantropi (sumbangan tunai), karena dengan jumlah kas dan setara kas yang tinggi perusahaan dapat melakukan aktivitas Corporate Social Responsibility yang lebih banyak. Dalam penelitian ini belum menggunakan rentang skor kualitas pengungkapan tanggung jawab sosial perusahaan yang memisahkan informasi mengenai kuantitas fisik dengan informasi finansial. Kata Kunci: Kualitas Pengungkapan Corporate Social Responsibility, Slack Resources
Pengaruh Budaya Organisasi Terhadap Kinerja Tenaga Medis (Studi Kasus Bagian Keperawatan RS.Imanuel Bandar Lampung) Wahyu Krisstyaningrum; Hesti Widi Astuti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.351 KB) | DOI: 10.33024/.v5i2.1276

Abstract

This study aims to determine the influence of organizational culture on the performance ofmedical personnel Immanuel Hospital Bandar Lampung , that can be obtained about the experience ofthe real problems faced by Immanuel Hospital and can be used as consideration to overcome theproblems encountered and efforts to achieve the goals by Immanuel Hospital. In this study, dataanalysis tool used is validity, reliability, simple linear regression , and t test . Methods of datacollection was obtained from primary data sourced directly from employees working in BandarLampung Immanuel Hospital on the hospitalization of adult women who are 40 people .From the results, the results of the t test of 3.611 indicates that the variable of work motivation isinfluenced by organizational culture variables .
ANALISIS BUDAYA KERJA TERHADAP KINERJA KARYAWAN PADA CV. TIGA SAUDARA Andri Wijaya; Hesti Widi Astuti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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

Abstract

This study aims to determine the influence of culture on employee performance on CV. TigaSaudara, so it can be obtained the actual experience of the problems faced by CV. Tiga Saudaraand can be used as consideration to address the problems faced by CV. Tiga Saudara and efforts toachieve the objectives to be achieved by CV. Tiga Saudara.In this study, data analysis tool used is validity, reliability, simple linear regression, and t test.Methods of data collection was obtained from primary data sourced directly from employees whowork at CV. Tiga Saudara The results of the simple regression equation Y = 1,348 + 1,444X and ttest indicates that the variable of employee performance is influenced by culture variables.
IMPLEMENTASI PENGAMPUNAN PAJAK (TAX AMNESTY), UNDANG-UNDANG PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BANDAR LAMPUNG Rasty Yulia; Rina Milyati Yuniastuti; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.946 KB) | DOI: 10.30873/jbd.v6i1.1926

Abstract

The objectives in this study are as follows: The formulation of the problem in this study are as follows: determine the implementation of tax amnesty affecting tax laws in Bandar Lampung KPP, determine the implementation of tax amnesty through tax laws affecting sanctions taxation at the Bandar Lampung KPP, determine taxation laws affect taxation sanctions at Bandar Lampung KPP, determine taxation laws affect individual taxpayer compliance at Bandar Lampung KPP, determine taxation laws through tax sanctions affect individual taxpayer compliance, determining taxation taxation affects the compliance of individual taxpayers, determining implementation (tax amnesty) and tax laws through tax penalties affecting the compliance of individual taxpayers. The methodology in this study is the validity test, reliability test, normality and path analysis. The results of the study are as follows: Structural Equation 1 being as follows: Z = 0.518Y + €, Structural Equation 2 being as follows: Y = -0.034 X1 + 1,947 X2 + € 1, Structural Equation 3 being as follows: Y = 0.143X2 + € 2, Structural Equation 4 being as follows: Z = 0,150Y + € 3, Structural Equation 5 being as follows: Z = 0,986Y + € 4, Structural Equation 6 being as follows: Z = 0,003X1 + 0,986Y + € 5, The structural equation 7 becomes as follows: Z = -0.002X1 + 0.010X2 + 0.982Y + € 6. Keyword - Tax Amnesty, Taxation Law, Tax Sanction, Personal Taxpayer Compliance.
PENGARUH KOMUNIKASI TERHADAP UPAYA MENINGKATKAN DISIPLIN KERJA PEGAWAI PT. JAMSOSTEK (PERSERO) BANDAR LAMPUNG Muhammad roni suaip; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 1, No 1 (2015): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.529 KB) | DOI: 10.30873/jbd.v1i1.194

Abstract

The Achievement of organizational goals,depends on the discipline of work,supported by the best morale and high a rousal that is the basisof success or failure of organizational purpose. The Employee discipline is strongly influenced by the ability to communicate between each element, because the discipline is closely related to the delivery of rules and sanctions that is accompanied by aprocess of coaching and supervision. This means, The delivery process that is not accompanied by the ability to communicate will result in not maximal achieved objectives. The purpose of this research is to determine whether there is a significant effect of communication on employee discipline PT. Jamsostek (Persero) Bandar Lampung. The Research used two variables, the independent variable (X) is the communication variables and the dependent variable(Y) is the discipline of work. From data analysis to prove the hypothesis, researcher found an answer that There is significant. relationship between communication variables (X) on employee discipline(Y) in PT. Jamsostek (Persero) Bandar Lampung. This is evidenced by t-coun tgreat erthan the value. oft-table. Regression calculation results obtain edt-count for communication variables (X) of 3.023is greater than the valuet-tabel2.042, meaning that communication (X) have significant effect on employee discipline(Y) in PT. Jamsostek(Persero) Bandar Lampung. Large coefficient(b) the positive value in dicates that the communication variables (X) significant effect on employee discipline (Y) in environments PT. Jamsostek (Persero). The coefficient value of0.843 means that if the communication variables (X) rose by 1 percent, the employee discipline(Y) in PT. Jamsostek(Persero) Bandar Lampung in creased by0,843 percent.Key Word : communication, discipline
MENINGKATKAN EFEKTIFITAS E-FILLING, KUALITAS PELAYANAN FISKUS, UNDANG-UNDANG PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK (KPP) BANDAR LAMPUNG Hertya Andriani; Thoyibatun Nisa; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 7, No 1 (2021): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v7i1.2640

Abstract

Tujuan dalam penelitian ini adalah sebagai berikut: menentukan efektifitas e-filling mempengaruhi kualitas pelayanan fiskus di KPP Bandar Lampung, menentukan efektifitas e-filling melalui kualitas pelayanan fiskus mempengaruhi undang-undang perpajakan di KPP Bandar Lampung, menentukan kualitas pelayanan fiskus mempengaruhi undang-undang perpajakan di KPP Bandar Lampung, menentukan undang-undang perpajakan mempengaruhi kepatuhan wajib pajak orang pribadi, menentukan efektifitas e-filling melalui undang-undang perpajakan mempengaruhi kepatuhan wajib pajak orang pribadi, menentukan kualitas pelayanan fiskus melalui undang-undang mempengaruhi kepatuhan wajib pajk orang pribadi, menentukan efektifitas e-filling dan kualitas pelayanan fiskus melalui undang-undang perpajakan mempengaruhi kepatuhan wajib pajak orang pribadi. Metodologi dalam penelitian ini adalah uji validitas, uji reliabilitas, normalitas dan analisis jalur.Persamaan strukturalnya menjadi sebagai berikut: Z = 0,839Y + €, Persamaan strukturalnya menjadi sebagai berikut: Y = 1,283 X1 – 0,984 X2 + €1, Persamaan strukturalnya menjadi sebagai berikut: Y = 0,093X2 + €2, Persamaan strukturalnya menjadi sebagai berikut: Z = 0,991Y + €3, Persamaan strukturalnya menjadi sebagai berikut: Z = -0,002 X1 + 0,991Y + €4, Persamaan strukturalnya menjadi sebagai berikut: Z = 0,071X2 + 103,483Y + €5, Persamaan strukturalnya menjadi sebagai berikut: Z = 0,084X1 + 1,031X2 – 0,104Y + €6.Kata Kunci: Efektifitas E-filling, Kualitas Pelayanan Fiskus, Undang-undang perpajakan, Kepatuhan wajib pajak orang pribadi. 
PENGARUH IKLIM ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. BANK DANAMON SIMPAN PINJAM UNIT METRO Hesti Widi Astuti; Ridwan Tantowi
Jurnal Bisnis Darmajaya Vol 3, No 2 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.092 KB) | DOI: 10.30873/jbd.v3i2.878

Abstract

This study aims to determine the effect of organizational climate on employee performance at PT. Bank Danamon Savings and Loans Unit Metro, so it can be obtained the actual experience of the problems faced by PT. Bank Danamon Metro Unit and can be used as consideration to address the problems faced by PT. Bank Danamon Metro Unit. In this study, data analysis tool used is validity, reliability, simple linear regression, and t test. Methods of data collection was obtained from primary data sourced directly from employees working at PT. Bank Danamon Metro units totaling 35 people. From the results, a simple regression equation Y = 28,466 + 0,549X. Constant value (a) is 28,466 means if the value of variable X has not changed one unit, it will affect employee motivation of 28,466 units. Organizational culture variable coefficient value is 0,549, meaning that whenever there is a change of 1 unit, then it will affect the motivation of employees amounted to 0,549 units. From the results, the results of the t test of 8.128 indicates that the variable performance of employees affected by organizational climate variables.Keywords: Organizational Climate and Performance.
MENGUKUR PELUANG DAN ANCAMAN BONUS DEMOGRAFI TERHADAP KUALITAS SUMBERDAYA MANUSIA DALAM PEMBANGUNAN EKONOMI DI BANDAR LAMPUNG Hesti Widi Astuti; Nani Soetarmiyati
Jurnal Bisnis Darmajaya Vol 2, No 1 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.259 KB) | DOI: 10.30873/jbd.v2i1.619

Abstract

Currently the population of Bandar Lampung changes and growth over time which causes a shift in the population age structure of the young into adulthood. Projections can help predict when Bandar Lampung population of productive age with the smallest ratio of dependency load-called demographic bonus. Opportunities from the demographic bonus can be seen from the structure of the population in Bandar Lampung, including a young population structure. It can be seen from the large number of young people (0-14 years), although the number of births has decreased when compared with five years ago and life expectancy is increasing is characterized by an increasing number of elderly. Contribution of research to be achieved is 1) Lampung city government could control the number of births so that when the number of births is decreasing, population growth slowed from a young age population of productive age. With a population that must be borne by little, the city of Bandar Lampung obtain a window of opportunity to push its economy more quickly. This can only be achieved if the government can create social and economic policies right. 2) To promote economic growth in the city of Bandar Lampung, the government needs to suppress the rate of population growth. One of them with a re-run family planning program. 3) The increase in the productive age of the demographic bonus will increase the income of the productive age group so that the middle class population in Bandar Lampung increased. This bias is obtained by using the techniques of data collection through survey by distributing questionnaires to people in 20 Sub City Lampung processed data through path analysis that can measure the opportunities and threats bonus Demographics in improving the quality of human resources to promote economic development in Bandar Lampung.Keywords: Bonus Demographics, Human Sumberday Quality, Economic Development
IMPLEMENTASI E-FILLING DAN KUALITAS PELAYANAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK (KPP) BANDAR LAMPUNG Eha Nugraha; Aderina Kusuma Harahap; Hesti Widi Astuti
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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

Abstract

Abstract : The results of this study are as follows, the analysis of the effect of X1 on X2 from the above analysis, the significance value of X1 is 0.000 <0.05, so it can be concluded that the e-filling implementation variable (X1) has an effect on service quality (X2). to Y2 from the above analysis, it was obtained a significance value of X1 of 0.000 <0.05, the analysis of the effect of X2 on Y2 from the above analysis obtained a significance value of 0.122> 0.05, the analysis of the effect of X1 on Y2 from the above analysis obtained a significance value of 0.035 < 0.05 so it can be concluded that the e-filling implementation variable (X1) has an effect on individual taxpayer compliance (Y2). e-filling (X1) affects the compliance of individual taxpayers (Y2). Keywords : e-filling, service, taxation, compliance
Co-Authors Ade Sandra Dewi Aderina Kusuma Harahap Aderina Kusuma Harahap Andri Wijaya Anggi Putra Ramadhan Asmaria Asmaria David Ariswandy Deviana Sari Dewi, Ade Sandra Dian Ambarini Dian Murniati Eha Nugraha Eha Nugraha Epi Parela Gunawan, Tedi Haninun Hertya Andriani Husna Purnama Jhon Nasyaroeka Ketut Queena Fredlina Komang Tri Werthi Kristina Agustiani Kuswarak, Kuswarak Maria Elina Maria Elina Mauliana, Yunita Mirnanda Cambodia Muhammad roni suaip Nani Soetarmiyati Nani Soetarmiyati Nani Sutarmiyati Nelson Nelson Niken Dwi Puspita Nurdiawansyah Nurdiawansyah Nurul Istiqomah Paramitasari, Niken Pujiati, Ani Rahma Fatria Ramadhan, Anggi Putra Rana Ashillah Ghaliavisa Rasty Yulia Ridwan Tantowi Rina Milyati Yuniastuti Sari, Syara Purnama Sodirin, Sodirin Sutarmiyati, Nani Suwandi Suwandi Tantowi, Ridwan Thoyibatun Nisa Wahyu Krisstyaningrum widodo, Rahmat Wisanggeni, Muhamad Gogo Yaumil Khoiriyah Yessy Dekasari Yuliyanto, Wakhid Yuni Melyana Z, Bustami