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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Elkom: Jurnal Elektronika dan Komputer Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Dinamika Jurnal Riset Manajemen dan Ekonomi Jurnal Penelitian Sistem Informasi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global Journal of New Trends in Sciences
Eka Satria Wibawa
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Nursing Physics Public Health Social Sciences

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PENGARUH KEPATUHAN TERHADAP PELANGARAN PAJAK DAN PENYAJIAN TERHADAP PEMBAYARAN PAJAK ALAT TRANSPORTASI KENDARAAN Rahayu Nugraheni Rachmawati; Eka Satria Wibawa
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.299

Abstract

The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office
MANAJEMEN PERANCANGAN ELEKTRONIC FILLING SYSTEM (E-FILLING) UNTUK PENDATAAN KEPENDUDUKAN MENGGUNAKAN METODE ALFRED Eka Satria Wibawa; Eko Siswanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.471

Abstract

Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually. This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information
Analisis Pengaruh Modal Inti terhadap Profitabilitas dengan Mediasi Dana Pihak Ketiga Dan Kredit yang Diberikan pada Bank Perkreditan Rakyat di Indonesia Periode 2015-2023 Nindi Anggi Wardan; Sri Wahyuning; Eka Satria Wibawa; Dhevi Dadi Kusumaningtyas
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i4.532

Abstract

This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear regression. The results of the study indicate that Core Capital has a significant positive effect on Third Party Funds, Core Capital does not affect Credit Given, Third Party Funds have a significant positive effect on Credit Given, Core Capital and Party Funds do not have a significant effect on Profitability, Credit Given does not have a significant effect on Profitability, Third Party Funds and Credit Given are unable to mediate the effect of Core Capital on Profitability and Credit Given is unable to mediate the effect of Third Party Funds on Profitability.
Pengaruh Technical Skills Dan Interpersonal Skills Terhadap Perceived Job Performance Dengan Organizational Commitment Sebagai Variabel Moderasi: (Studi Pada Konsultan Pajak Di Wilayah Jateng Dan Daerah Istimewa Yogyakarta) Nindi Anggi Wardani; Eka Satria Wibawa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.229

Abstract

This study aims to analyze and explain the effect of technical skills and interpersonal skills on perceived job performance with organizational commitment as a moderating variable (study of tax consultants in Central and DIY regions). The sample is 150 tax consultants in Central Java and DIY with the data analysis technique is PLS SEM. Based on the results of the discussion, the following conclusions can be drawn (1) There is an influence of technical skills on perceived job performance, (2) There is no effect of interpersonal skills on perceived job performance, (3) There is an influence of organizational commitment on perceived job performance, (4) Organizational commitment cannot moderate the influence of perceived job technical skills performance, (5) Organizational commitment can moderate the influence of interpersonal skills on perceived job performance.
Peran Kepuasan Kerja Dalam Memediasi Pengaruh Pemberdayaan Pegawai Dan Keterlibatan Kerja Terhadap Komitmen Organisasi : (Studi Empiris Pada Pegawai Sekretariat Daerah Provinsi Jawa Tengah) Eka Satria Wibawa; Nindi Anggi Wardani
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v2i2.730

Abstract

Tujuan penelitian ini adalah untuk menganalisis peran kepuasan kerja dalam memediasi pengaruh pemberdayaan pegawai dan keterlibatan kerja terhadap komitmen organisasi. Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) pada Sekretariat Daerah Provinsi Jawa Tengah yang berjumlah 578 Pegawai. Teknik pengambilan sampel pada penelitian ini menggunakan rumus Slovin (Amirin, 2011) dengan batas kesalahan 5 % didapat 236 responden, dan kuesioner yang diolah sebanyak 236 kuesioner. Metode pengolahan data menggunakan Statistical Program for Social Science (SPSS). Hasil pengujian hipotesis menunjukkan bahwa pemberdayaan pegawai berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin optimal pemberdayaan pegawai maka semakin tinggi kepuasan kerja. Keterlibatan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi keterlibatan kerja maka semakin tinggi pula kepuasan kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi kepuasan kerja maka semakin tinggi komitmen organisasi. Pemberdayaan pegawai berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin optimal pemberdayaan pegawai maka semakin tinggi komitmen organisasi. Keterlibatan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi keterlibatan kerja maka semakin tinggi komitmen organisasi.
Peran Kepuasan Kerja Dalam Memediasi Pengaruh Pemberdayaan Pegawai Dan Keterlibatan Kerja Terhadap Komitmen Organisasi (Studi Empiris Pada Pegawai Sekretariat Daerah Provinsi Jawa Tengah) Eka Satria Wibawa; Nindi Anggi Wardani; Cahyo Mulyo Nugrahanto
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v2i2.791

Abstract

Tujuan penelitian ini adalah untuk menganalisis peran kepuasan kerja dalam memediasi pengaruh pemberdayaan pegawai dan keterlibatan kerja terhadap komitmen organisasi. Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS) pada Sekretariat Daerah Provinsi Jawa Tengah yang berjumlah 578 Pegawai. Teknik pengambilan sampel pada penelitian ini menggunakan rumus Slovin (Amirin, 2011) dengan batas kesalahan 5 % didapat 236 responden, dan kuesioner yang diolah sebanyak 236 kuesioner. Metode pengolahan data menggunakan Statistical Program for Social Science (SPSS). Hasil pengujian hipotesis menunjukkan bahwa pemberdayaan pegawai berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin optimal pemberdayaan pegawai maka semakin tinggi kepuasan kerja. Keterlibatan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi keterlibatan kerja maka semakin tinggi pula kepuasan kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi kepuasan kerja maka semakin tinggi komitmen organisasi. Pemberdayaan pegawai berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin optimal pemberdayaan pegawai maka semakin tinggi komitmen organisasi. Keterlibatan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi keterlibatan kerja maka semakin tinggi komitmen organisasi.
Peran Suatu Tingkat Pengaruh Struktur Terhadap Jatuh Tempo Dalam Hutang Dan Serta Leverage Yang Berinvestasi Terhadap Perusahaan Pada Perusahaan Intrasuruktur Eka Satria Wibawa; Nindi Anggi Wardani
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.792

Abstract

Dalam peningkatan perekonomian di indonsesia dengan ini pemerintah beupaya untuk supaya kebijakan dalam keuangan suatu perusahaan dan keputusan dalam sebagai variabel dependen, struktur jatuh tempo utang dan rasio utang sebagai variabel independent, arus kas, pertumbuhan, investasi tertinggal dan ukuran perusahaan sebagai variabel kontrol. melaksanakan investasi yang serta dapat menimbulkan insensif untuk perusahaan yang secara berlebihan atau pun yang kurang, untuk mengurangi masalah dalam investasi maka di adakan perusahaan biasanya menggunakan kebijakan rasio utang yang rendah dan atau kebijakan utang jangka pendek. Hasil pengujian hipotesis menunjukkan bahwa pemberdayaan pegawai berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin optimal pemberdayaan pegawai maka semakin tinggi kepuasan kerja. Keterlibatan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi keterlibatan kerja maka semakin tinggi pula kepuasan kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi terbukti, sehingga dapat diinterpretasikan bahwa semakin tinggi kepuasan kerja maka semakin tinggi komitmen organisasi.
Pengaruh Kepatuhan Pemahaman Terhadap Akuntansi Pajak Dengan Kepatuhan Pelaporan Wajib Pajak Dan Penggunaan E-Filling Di Kantor Pajak Semarang Timur. Eka Satria Wibawa; Nindi Anggi Wardani
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 9 No. 1 (2021): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v9i1.794

Abstract

Penelitian ini dilakukan terhadap panitia wajib pajak yang akan melaporkan pajak penghasilan di Kantor Pajak Semarang Timur. Dalam penelitian adalah menilai menguji pengaruh terhadap pemahaman bidang akuntansi perpajakan yang secara empiris terhadap kedisiplinan panitia wajib pajak dalam kepatuhan untuk menyelesaikan kewajiban pajak penghasilan di laporkan ke kantor Pajak Semarang Timur. Untuk hasil penelitian terhadap panitia oleh setiap peserta pajak wajib pajak melaporkan pajak penghasilan di kantor pajak semarang timur dapat disimpulkan bahwa untuk memahami kepatuhan pemahaman akuntansi bidang perpajakan akan memberikan pengaruh yang signifikan terhadap disiplin kewajiban pajak panitia. Dalam rangkuman ini kami berharap fiskus dapat mensosialisasikan betapa pentingnya memahami akuntansi perpajakan agar kita dapat taat melakukan disiplin membayar pajak penghasilan dengan jujur, juga memberikan informasi yang jelas tentang peraturannya.
OPTIMALISASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS DI PERUSAHAAN MANUFAKTUR Febryantahanuji Febryantahanuji; Eka Satria Wibawa; Nindi Anggi Wardani; Hendri Rasminto; Sri Wahyuning
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.937

Abstract

This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).
Peran E-Commerce dalam Transformasi Digital UMKM Indonesia: Sebuah Kajian Literatur Selly Silviawati; Eka Satria Wibawa; Nindi Anggi Wardani; Sri Wahyuning; Ita Noviana
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 4 (2025): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i4.3551

Abstract

This study aims to examine how e-commerce supports the digital transformation of MSMEs in Indonesia, with particular emphasis on social, cultural, and organizational dimensions. The research focus arises from the growing adoption of e-commerce following the COVID-19 pandemic, despite the fact that MSMEs continue to face major obstacles such as limited digital literacy, infrastructure gaps, and weak competitiveness. A qualitative approach with a collective case study design was employed to capture real experiences as well as the meanings constructed by business actors. Data were collected through semi-structured interviews, participant observation, and document analysis involving 15 MSMEs located in Jakarta, Surabaya, and Yogyakarta, complemented by insights from MSME associations and local government representatives. The data analysis combined thematic methods with Miles & Huberman’s interactive model to identify deeper patterns. The findings highlight three central themes: first, e-commerce is perceived not only as a tool for modernizing businesses but also as a means of gaining social legitimacy; second, adaptation strategies evolve through improvisation, family support, and community-based learning; and third, the success of digital transformation is strongly influenced by external factors, particularly the role of associations and the availability of infrastructure. Collectively, the results enrich the Diffusion of Innovations theory and the Technology–Organization–Environment framework by incorporating a socio-cultural perspective, while also emphasizing the crucial role of MSMEs’ dynamic capabilities in navigating change. The study’s implications underscore the importance of community-based policies, locally tailored assistance programs, and more equitable and inclusive interventions by digital platforms. For future research, it is recommended to extend the analysis to rural areas and adopt a longitudinal approach to capture the dynamics of digital transformation over a longer period of time.
Co-Authors Andi Ningrat Cahyo Mulyo Nugrahanto Danang Danang Dedy Arisjulyanto Dhevi Dadi Kusumaningtyas Eko Siswanto Febryantahanuji Febryantahanuji Hendri Rasminto Ita Noviana Iwan Koerniawan JUNAIDI, MUKSAN Khalif Rifky Noor Nugroho Nindi Anggi Wardan Nindi Anggi Wardani Rahayu Nugraheni Rachmawati Selly Silviawati Siswanto Siswanto Sri Wahyuning Supriyanto Supriyanto