Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Aris Munandar
Indo Global Mandiri University
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH PERSEPSI PROFESI DAN KESADARAN ETIS TERHADAP KOMITMEN PROFESI AKUNTAN (STUDI PADA KANTOR AKUNTAN PUBLIK KOTA PALEMBANG) Hartania Indraswati; Aris Munandar
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 3
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.072 KB) | DOI: 10.36982/jiegmk.v8i3.369

Abstract

This thesis discusses about the influence of professional perception and ethical awareness to the commitment of the public accountant profession study conducted at the public accounting firm that exist in the city of palembang.. The population in this study are the auditors who work in the Public Accounting Firm in Palembang City Of the total population of 40 auditors, the researchers took a sample of 40 respondents based on the total number of KAP (10) with 3 to 5 questionnaires for each KAP . Sampling method in this research is determined by the method of selecting probability samples, which is simple random sampling. Data collection techniques in this study using a questionnaire (kuisoner). Data were collected by questionnaire. Data analysis technique used in this research is multiple regression analysis, F test, coefficient of determination test, T test, and Test of classical assumption. Hypothesis testing is used to determine the important influence between professional perception and ethical awareness of professional commitment. The results of hypothesis testing showed that there is a positive and significant influence between professional perceptions and ethical awareness of the commitment of the public accounting profession.Keywords: Profession Perception, Ethical Awareness, Profession Commitmen
ANALISIS REGRESI DATA PANEL PADA PERTUMBUHAN EKONOMI DI NEGARA – NEGARA ASIA Aris Munandar
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.062 KB) | DOI: 10.36982/jiegmk.v8i1.246

Abstract

Panel data regression analysis is a combination of data time series and cross section data. The use of panel data can explain two kinds of information that are information between units and time. The purpose of this study is to determine the factors affecting Economic Growth in Asian Countries. Cross section data comprising 8 countries and time series from year 1990 to 2016 are used. The result of the study suggests that the best regression model estimation is the fixed effect model. With this model, 24.57% of the variability of Economic Growth can be explained by Tax variable, Government Debt, Household Consumption and Loan Interest Rate. The estimation of the panel regression equation is Y = 5.719698 - 2.54E-14 PAJAKit -3.57E-15 HUTANGIT + 6.52E-15 CONSUMPTES - 0.043112 CREDITITE. Tax, Government Debt and Loan Interest Rates have a negative and significant effect on economic growth, while Household Consumption has a significant positive effect on economic growth.Key words : Economic Growth, Taxes, Government Debt, Household Consumption, Loan Interest Rate
Coretax Implementation Model On The Quality Of Individual Taxpayer Reports Aris Munandar; lesi Hertati; Fadila Febrianti
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 7 No. 2 (2026): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v7i2.3443

Abstract

Coretax, as a technology-based tax administration system, can improve the accuracy, transparency, and timeliness of tax reporting. This study aims to analyze the Coretax implementation model on the quality of individual taxpayer reports in the era of digital tax administration. The research used a quantitative approach, with data collected through questionnaires distributed to 37 individual taxpayers, including elementary, middle, and high school teachers at Indo Global Mandiri who have used the Coretax system. Data analysis was conducted using simple linear regression to test the effect of independent variables on the dependent variable. The results showed that Coretax implementation had a positive and significant impact on the quality of individual taxpayer reports. This was demonstrated by increased compliance rates, reduced reporting errors, and ease of the tax administration process. Coretax implementation can be an effective solution to improve the quality of tax reporting in Indonesia and support the optimization of the national tax system.
Co-Authors Fadila Febrianti Hartania Indraswati lesi Hertati