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All Journal JAM Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Jurnal Ilmiah Raflesia Akuntansi Akuntansi'45 Jurnal Pengabdian Masyarakat ISEI Jurnal Ilmiah Manuntung: Sains Farmasi dan Kesehatan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Evi Marlina
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Religion Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Akuntansi'45

 1 
Analisis Varians Anggaran Operasional dan Realisasinya dalam Penilaian Kinerja Perusahaan: Studi Kasus PT. Matahari Sinar Panbersi Dewi Clarita; Evi Marlina; Annie Mustika Putri
AKUNTANSI 45 Vol. 5 No. 2 (2024): 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.v5i2.3347

Abstract

This research aims to determine the procedures for preparing and implementing operational budgets and analyzing the level of effectiveness of operational budget management at PT. Matahari Sinar Panbersi for the period 2020 to 2022 and whether the implementation of the operational budget has been effective in it. The type of research used in this research is quantitative research using descriptive methods. Data collection techniques were carried out using interviews and documentation. This research data is the result of observations in the field, through interviews and presentation of data from PT. Matahari Sinar Panbersi. The theory used to determine and analyze the effectiveness of operational budget management is variance analysis and calculation of effectiveness levels. Based on the research results, it shows that the preparation and implementation process uses the bottom up method, in the analysis of cost variances and their realization it shows that it is unfavorable, but in terms of the level and criteria for the effectiveness of operational budget management at PT. Matahari Sinar Panbersi from 2020 to 2022 falls into the very effective criteria.
Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Kasus Wajib Pajak Orang Pribadi di Wilayah Kantor Pelayanan Pajak Pratama Tampan Pekanbaru Siti Rahayu Ningsih; Evi Marlina; Muhammad Ahyaruddin
AKUNTANSI 45 Vol. 5 No. 2 (2024): 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.v5i2.3356

Abstract

This research aims to examine the influence of taxpayer awareness and tax sanctions on individual taxpayer compliance. In this research, the method used for data collection was a questionnaire. The population in this study is individual taxpayers registered at the Pratama Tampan Pekanbaru Tax Service Office. Sampling used the random sampling method, with a total sample of 160 taxpayers. This research is quantitative research, the data obtained was processed using SPSS version 21. The results of this research show that taxpayer awareness and tax sanctions influence individual taxpayer compliance.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan Ahyaruddin, Muhammad Anriva, Della Hilia Azhari, Intan Putri Azmi, Zul Dewi Clarita Hendri Ali Ardi, Hendri Ali Isranbidin Isranbidin Kiromah, Naelaz Zukhruf Wakhidatul Mivtahul Janati Rahmi Fajri Mizan Asnawi, Mizan Nadia Fathurahmi Lawita Pratama, Ine Hanisa Putri, Annie Mustika Septian, Raja Shabrina, Wahyu SITI RAHAYU NINGSIH siti rodiah Siti Samsiah Suci, Rama Gita Titi Pudji Rahayu Wira Ramashar