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Pengaruh Kesadaran Wajib Pajak, Tarif Pajak dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi pada Wajib Pajak Kendaraan Bermotor di Samsat Kec. Pasar Minggu Jakarta Selatan) Dipa Teruna Awaloedin; Erwin Indriyanto; Leli Meldiyani
Populis : Jurnal Sosial dan Humaniora Vol 5, No 2 (2020)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/pjsh.v5i2.950

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, tarif pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak kendaraan bermotor studi Samsat Jakarta Selatan Kecamatan Pasar Minggu. Data penelitian ini menggunakan data primer. Populasi penelitian ini adalah Wajib Pajak Kendaraan Bermotor yang terdaftar di Samsat Jakarta Selatan. Sampel yang digunakan pada penelitian ini sebanyak 100 responden. Teknik pengambilan sampel menggunakan metode accidental sampling. Data diolah dengan menggunakan SPSS versi 23. Hasil Penelitian, Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal tersebut dibuktikan dengan 2,134 > 1,985 dan dengan tingkat signifikansi 0,035 < 0,05. Tarif Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal tersebut dibuktikan dengan 2,639 > 1,985 dan dengan tingkat signifikansi 0,010 < 0,05. Pelayanan Fiskus berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Hal tersebut dibuktikan dengan 3,328 > 1,985 dan dengan tingkat signifikansi 0,001< 0,05, uji parsial (uji t) variabel yang dominan mempengaruhi kepatuhan wajib pajak orang pribadi adalah pengetahuan wajib pajak dengan nilai signifikansi sebesar 0.024.

Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant Erwin Indriyanto; Tia Dwi Cahyani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.721

This study aims to empirically test and analyze the effect of Financial Distress, Capital Intensity, and Debt Covenant on Accounting Conservatism. The data source of this research uses secondary data in the form of annual reports on mining industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. The method used to determine the sample is purposive sampling, so that the sample used is 75 mining companies. Hypothesis testing was carried out with multiple linear regression using SPSS version 26.0. Study’s result indicate that the factors that have a significant effect on accounting conservatism are financial distress and debt covenants. While the capital intensity factor has no significant effect on accounting conservatism. These results can be an insight and reference for investors in seeing future prospects in the mining sector. In addition, for actors in the mining sector to be more careful in implementing accounting conservatism.

The Implementation of Human Resource Accounting in Indonesia: A Bibliometric Analysis Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso; Wan Zuriati Wan Zakaria
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.240

Human Resources (HR) refers to the assets of a company or organization. The role of this asset is realized in the form of innovative, skilled, and creative thoughts and energy so that it can increase performance efficiency and effectiveness and take the company or organization in a more advanced direction. Human resources information must be presented informatively and communicatively. One way to do this is through human resource accounting. Therefore, a study is needed on the application of human resource accounting in Indonesia. The method used is bibliometric analysis with clustering and density. This research also tries to review the main themes raised in the study topic, to make it easier for the author to classify themes in the analysis. Based on the findings of this research, it is known that the keyword that appears most frequently is "human resources." The findings of scientific literature also show the themes most frequently raised in studies of the application of human resource accounting in Indonesia. These themes include disclosure and application of human resource accounting, the impact of implementing human resource accounting, as well as determinants of disclosure or application of human resource accounting.

The Implementation of Cloud Accounting in Indonesia: A Bibliometric Analysis Molina; Dhieka Avrilia Lantana; Erwin Indriyanto; Kumba Digdowiseiso; Zalailah Salleh
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.241

This research adopts a bibliometric analysis approach to investigate the development of Cloud Accounting implementation in Indonesia in the 2018-2023 time period. Data was obtained via Google Scholar using keywords related to "Cloud Accounting in Indonesia". Search results were exported and analyzed using VOSViewer software to identify patterns, trends, and contributions of related researchers, journals, and conferences. The analysis involves mapping the distribution of keywords, researcher collaboration, annual publication evaluation, and article citation mapping. The research results show an exponential growth in researchers' interest in implementing Cloud Accounting in Indonesia. The increasing number of publications, peaking in 2023 with 147 publications, reflects the relevance of this topic in academic literature. Keyword analysis illustrates the shift in research focus from traditional aspects to “Cloud Accounting Adoption” and “SMES”. Research collaborations indicate active research groups, while journal analysis identifies influential academic platforms. Research themes that have not been widely explored, such as "Cloud Computing" and "Cloud Accounting Systems", represent future research opportunities. These findings provide in-depth insight into the implementation of Cloud Accounting in Indonesia, supporting academic and practical understanding in the context of the adoption of this technology.

The Implementation of Green Accounting in Indonesia: A Bibliometric Analysis Muhammad Nur; Molina; Erwin Indriyanto; Kumba Digdowiseiso; Hafiza Aishah Hashim
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.242

The implementation of Green Accounting has become an important topic in academic literature. Indonesia, as a country with significant environmental challenges, increasingly supports this initiative. This study aims to analyze the development of Green Accounting research in Indonesia. Bibliometric data were obtained from Google Scholar for articles published between 2017 and 2023. The analysis involved the use of VOS Viewer to depict research networks, distribution of articles, and citations in time. The results show a growing trend in Green Accounting research in Indonesia. However, company awareness of its implementation is still low. Trends show an increase in the number of articles and citations until 2018, but a decline thereafter. Major journal distributions include Elsevier, mdpi.com, and emerald.com. The implementation of Green Accounting in Indonesia faces obstacles, especially in efforts to balance economic and environmental development. These research trends are evolving, although implementation challenges remain apparent. This provides important insight into efforts to encourage understanding and awareness of the role of Green Accounting in achieving sustainable development in Indonesia.

The Impact of The Application of Forensic Accounting on Fraud: A Literature Study Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso; Safwan Mohd Nor
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.246

This research discusses the importance of forensic accounting in overcoming fraud in modern business. This research uses a literature study and the research methodology involves identifying relevant literature sources from academic databases, journals, books and related articles. The research focus is on forensic accounting concepts, investigative techniques, and audit methods used to identify fraud. The research results show that forensic accounting is an important method for uncovering, preventing and resolving fraud in the accounting field. The application of forensic accounting involves technology and computer-assisted investigative methods to identify fraud. Case studies show that careful analysis and firm legal action can address fraud, reduce the risk of fraud, and increase stakeholder trust. Forensic accounting also has a positive impact on financial reports and a company's reputation by increasing the transparency, accuracy and integrity of financial reports. However, the implementation of forensic accounting faces obstacles such as regulatory complexity, costs, and the need for trained human resources. To overcome these obstacles, companies can develop specialized training, collaborate with educational institutions, and invest in the right technology. By overcoming these obstacles, companies can ensure the reliability of financial reports, improve their reputation, and maintain the integrity of their operations in the face of increasingly complex and organized fraud threats. Thus, forensic accounting has proven to be effective as an important tool in overcoming fraud and maintaining company business sustainability

Konservatisme Akuntansi: Faktor Financial Distress, Intensitas Modal, Dan Debt Covenant Erwin Indriyanto; Tia Dwi Cahyani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.721

This study aims to empirically test and analyze the effect of Financial Distress, Capital Intensity, and Debt Covenant on Accounting Conservatism. The data source of this research uses secondary data in the form of annual reports on mining industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. The method used to determine the sample is purposive sampling, so that the sample used is 75 mining companies. Hypothesis testing was carried out with multiple linear regression using SPSS version 26.0. Study’s result indicate that the factors that have a significant effect on accounting conservatism are financial distress and debt covenants. While the capital intensity factor has no significant effect on accounting conservatism. These results can be an insight and reference for investors in seeing future prospects in the mining sector. In addition, for actors in the mining sector to be more careful in implementing accounting conservatism.

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