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All Journal Jurnal Akuntansi dan Pajak ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Green Economics: International Journal of Islamic and Economic Education
yuwita ariessa pravasanti
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN  KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PEGAWAI BUMDES DAN KARYAWAN JANTI PARK Noviana Musafa’Ati; Rukmini Rukmini; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7c1j0457

Abstract

This research was conducted to determine the effect of accounting information systems, work motivation on Janti Park employee performance through job satisfaction as an intervening variable. The research method uses primary data by filling out a questionnaire. The sample data collection technique uses the Slovin technique. Data analysis methods include descriptive statistical tests, validity tests, reliability tests, classical assumption tests, normality tests, multicollinearity tests, autocorrelation tests, multiple linear regression tests, F tests, t tests, R2 tests. Partially, the influence of accounting information systems and work motivation influences employee performance. However, there is one hypothesis result that has no effect, namely the accounting information system on job satisfaction.
ANALISIS SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI: (STUDI KASUS PADA SKPD KOTA SURAKARATA) Ika Arum Nurisma; Maya Widyana Dewi; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/g4q1f732

Abstract

This study aims to examine the influence of the implementation of local government financial accounting systems, utilization of technology, and internal control systems on the quality of financial reports with human resource competence as a moderating variable. The data used in this research are primary data collected through a questionnaire distributed directly to respondents. The questionnaire was distributed to 100 employees in the finance and administrative departments of 25 SKPD in the city of Surakarta. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that the implementation of local government financial accounting systems, utilization of technology, and internal control systems have an impact on the quality of financial reports. Furthermore, this research also proves that human resource competence is able to moderate the influence of local government financial accounting systems on the quality of financial reports. However, in this study, human resource competence was not able to moderate the influence of technology utilization and internal control systems on the quality of financial reports.
Pengaruh Modernisasi Sistem Administrasi, Motivasi, dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Pajak Bumi dan Bangunan: Studi Kasus pada Kecamatan Nogosari Dira Nadian Salsabila; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2276

Abstract

This study examines the influence of modernization of the administrative system, motivation, and trust in the government on compliance in paying land and building tax (PBB-P2) in Nogosari District. The population in this study were land and building taxpayers. A sample of 100 respondents was taken using the Slovin formula. This study uses a quantitative approach with primary data collected through a questionnaire. Modernization of the administrative system (X1), motivation (X2), trust in the government (X3) and compliance in paying taxes (Y) are the variables used. In this study, the data were used for descriptive analysis, validity tests, reliability tests, and classical assumption tests. In addition, to test the hypothesis, multiple regression analysis was used for the f test, t test, and coefficient of determination (R2). All of this was done using the SPSS version 25 program. The results of the study, namely modernization of the administrative system (X1), motivation (X2), and trust in the government (X3), had a positive and significant impact on compliance in paying taxes (Y).
Pengaruh Literasi Pajak, Modernisasi Sistem Perpajakan, dan Media Sosial terhadap Kepatuhan Wajib Pajak UMKM Kecamatan Serengan Kota Surakarta Fernando Barlimanuana; Maya Widyana Dewi; Yuwita Ariessa Pravasanti
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2426

Abstract

This study aims to empirically examine the influence of tax literacy, tax system modernization, and social media on the tax compliance of Micro, Small, and Medium Enterprise (MSME) taxpayers in Serengan District, Surakarta City. The research population consisted of 2,189 MSMEs registered in Serengan District based on data obtained from the Surakarta City Cooperative and MSME Department. A sample of 73 MSMEs was selected using the purposive sampling technique according to predetermined research criteria. Primary data were collected through structured questionnaires distributed directly to MSME owners or managers. The collected data were analyzed using descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing through the t-test and F-test, as well as the coefficient of determination (R²). The findings reveal that tax literacy does not significantly influence MSME taxpayer compliance. In contrast, tax system modernization and the utilization of social media have a significant positive influence on taxpayer compliance. These findings indicate that improvements in digital tax services and the effective use of social media as a communication and information platform can enhance voluntary tax compliance among MSME taxpayers.
Co-Authors Afaf Nur Maesyaroh Aulia Noor Rohmah Al Qomariah Cincin Ayu Wulandari Desy Nur Pratiwi desy nur pratiwi Dira Nadian Salsabila Doddy Setiawan Eva Putri Larasati Fernando Barlimanuana Ika Arum Nurisma Maya Widyana Dewi Nita Maina Noviana Musafa’Ati Novica Indriaty Rakyan Nanda Jayanegara Rukmini Rukmini Sri Laksmi Pardanawati Suprihati Suprihati Yoga Putra Pratama