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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi

Maya Widyana Dewi

Institut Teknologi Bisnis AAS Indonesia

Author-ID : 2438312

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 97 Documents Claim Missing Document

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PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI DAN KESESUAIAN TUGAS PADA KINERJA KARYAWAN DI AHASS AREA KARTASURA Bagus Triawan Isa Putra; Johny Subarkah; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2821

The purpose of this research was to determine the effect of the effectiveness of the application of accounting information systems (AIS), organizational culture and task suitability on employee performance in Ahass Kartasura area. This research was conducted in all Ahass in the Kartasura District area. The population in this research are employees who use information technology. Determination of the sample in this study using a saturated sampling method which is carried out on all Ahass in Kartasura District. Total population and samples obtained were 30 employees. This study uses multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of the implementation of AIS, organizational culture and task suitability have a positive effect on employee performance. This indicates that the higher the effectiveness of the implementation of AIS, organizational culture and task suitability, the higher the employee performance at Ahass in Kartasura District. Keywords: Effectiveness of AIS Application, Organizational Culture, Suitability of Tasks, Employee Performance.

PENGARUH PEMAHAMAN, KESADARAN, KUALITAS PELAYANAN, DAN KETEGASAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SUKOHARJO Johny Subarkah; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017
Publisher : ITB AAS INDONESIA

Tujuan dari penelitian ini adalah untuk menganalisis secara individu dan bersama-sama pengaruh pemahaman, kesadaran, kualitas pelayanan, dan ketegasan sanksi terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan survei lapangan. Populasiny adalah pembayar pajak individu yang terdaftar dan melakukan pembayaran pajak pribadi di KPP Pratama Sukoharjo, sampel 35 orang dengan teknik sampling quota sampling non probability sampling. Metode pengumpulan data menggunakan kuesioner dengan skala Likert 1-5 poin. Metode analisis data meliputi: uji instrumen penelitian, uji asumsi klasik, uji regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukkan: Pemahaman wajib pajak berpengaruh positif dan tidak signifikan terhadap kepatuhan pajak individu pada KPP Sukoharjo. Kesadaran berpengaruh positif dan signifikan pada kepatuhan pajak individu pada KPP Sukoharjo. Kualitas layanan berpengaruh positif dan signifikan terhadap kepatuhan pajak di KPP Sukoharjo perorangan. Ketegasan sanksi positif dan signifikan berpengaruh terhadap kepatuhan pajak di KPP Sukoharjo perorangan. Pengertian, kesadaran, kualitas pelayanan dan ketegasan memberikan sanksi berpengaruh positif dan signifikan terhadap kepatuhan pajak di KPP Sukoharjo wajib pajak pribadi.Kata kunci : Pemahaman, Kesadaran, Kualitas Pelayanan, Ketegasan Sanksi, Kepatuhan Wajib Pajak Pribadi

Analisis Pengaruh Rasio NPL, BOPO Dan CAR Terhadap Kinerja Keuangan Pada Bank Umum Konvensional Yang Terdaftar Di BEI Suhesti Ningsih; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1159

This study aims to analyze the effect of CAR, NPL and BOPO partially or simultaneously on financial performance at banks. The sample in this study is conventional commercial banks listed on the IDX, with samples that meet the sample criteria as many as 22 banks in a period of 3 years. The results of the research F test results of 0,000 indicate that the model is feasible to use. It also proves that the NPL, BOPO and CAR variables together influence the financial performance of commercial banks listed on the IDX. T test results show NPL and BOPO with a significance value of 1.010 and 0.000, this means that NPL and BOPO have a positive effect on the financial performance of commercial banks listed on the IDX while CAR with a t value of 0.682, which means greater than 0.05, the CAR has no effect on the financial performance of commercial banks listed on the IDX. The influence of the NPL, BOPO and CAR variables on the performance of the Bank's financial performance of the remaining 76.5% by 23.5% is influenced by other variables not examined in this study

Kebijakan Tax Amnesty: Suatu Peninjauan dalam Perspektif Etika Deontologi Sebagai Bentuk Pilihan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan Indra Lila Kusuma; Maya widyana Dewi
Jurnal Akuntansi dan Pajak Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018
Publisher : ITB AAS INDONESIA

This research aim to know Tax Amnesty In Perspective Deontology Ethics. This research is a qualitative research that is analytic descriptive with focused on one phenomenon only chosen and want to be understood deeply by ignoring other phenomena, in this case that is implementation of Tax Amnesty policy. This study uses data analysis techniques in the form of data presentation techniques. That is the activity when a set of information is compiled, thus giving the possibility of drawing the conclusion of the form of presentation of qualitative data in the form of narrative text. To answer the formulation of the problem that is about tax amnesty in the perspective of deontology ethical theory, the researcher uses some literature of literature that come from various sources related to the discussion that want to be examined in this research such as books, scientific journals, electronic media, and mass media update. The results of this study indicate that the application of tax amnesty if viewed from the perspective of deontology ethical theory has been running well with followed by the taxpayer as a liability without seeing the final results of good and bad for the taxpayer self. This is evidenced by the successful implementation of tax amnesty in the form of increased tax revenue with total assets reported consisting of domestic property declaration Rp 3.676 trillion and declaration of foreign property reached Rp 1.031 trillion. While the withdrawal of funds from abroad (reptriation) reached Rp 147 trillion.

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada BPPKAD Kota Surakarta Ika Diah Purwati; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5803

Abstract This study aims to determine the application of government accounting standards, internal control systems, and human resource competencies have a simultaneous and partial effect on the quality of financial reports. This research was conducted at BPPKAD Surakarta with a total sample of 49. This type of research is quantitative with primary data. Methods of data collection using a questionnaire. The data analysis method used is descriptive statistical test, validity test, reliability test, and classical assumption test (normality test, multicollinearity test, and heteroscedasticity test). Hypothesis testing using multiple linear regression test, F test, t test, and test the coefficient of determination. The results of this study are that the simultaneous application of government accounting standards, internal control systems, and human resource competencies affect the quality of financial reports. Partially the application of government accounting standards has a significant effect on the quality of financial reports, internal control systems and human resource competencies have no significant effect on the quality of reports. Keywords: Government Accounting Standards, Internal Control Systems, Human Resources Competence, Quality of Financial Reports

Pengaruh Likuiditas, Leverage, Profitabilitas, dan Sales Growth Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Hastin Ari Kusuma; Maya Widyana Dewi; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5960

Financial distress is defined as the stage of declining financial condition of a company that begins with the inability of a company to pay off its debts, if this condition is not handled immediately and even gets worse, it will cause the company to go bankrupt. The purpose of this study is to investigate the influence of liquidity, leverage, profitability, and sales growth toward financial distress either simultaneously or partially. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used is purposive sampling. There are 66 samples in this study. The data analysis used is logistic regression by using SPSS version 23. The results of this study prove that liquidity, leverage, profitability, and sales growth simultaneously affect financial distress. Partially, profitability and sales growth have an effect on financial distress, while liquidity and leverage have no effect on financial distress.

ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT KELURAHAN GIRIROTO KOTA BOYOLALI Enggar Priska; Affan Nurhaq; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11539

This research aims to determine the effect of service quality on community satisfaction at the Giriroto Village Office, Boyolali City. The data analysis method used in this research is Simple Regression Analysis, t test, coefficient of determination test (R2) using the SPSS application version 23 32 bytes. Based on simple linear regression analysis, it shows that the higher the quality of service, the more influential or significant it will be on the satisfaction of the people of Giriroto Village. The coefficient value shows that service quality and community satisfaction have a positive effect. Thus, the better the quality of service provided by the employees of the Giriroto Subdistrict Office, Boyolali City, the more community satisfaction will increase. Meanwhile, based on the partial test (t), which means that partially the service quality variable has a significant effect on community satisfaction. And the Determination coefficient test obtained an Adjusted R Square value of 0.708, which means the influence of the independent variable (service quality) on the dependent variable (community satisfaction) was 70.8% while the remaining 29.2% was influenced by other variables not examined in this research.

ANALISIS VALUE FOR MONEY DALAM MENINGKATKAN KUALITAS PELAYANAN PT. POS INDONESIA (Persero) KABUPATEN SUKOHARJO Chintya Noer Cahyani; Dinara Kharisma Sari; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12491

The aim of this research is to determine the effect of value for money with economic, efficiency and effectiveness elements on the quality of public services at PT. Pos Indonesia (Persero) Sukoharjo Regency. This research is quantitative research. The sample was 50 respondents. Data collection techniques through surveys by distributing questionnaires to the intended respondents. Data analysis methods include descriptive statistical analysis, validity tests, reliability tests and classical assumption tests. The research results show that 1) economic, efficiency and effectiveness elements simultaneously as value for money elements influence the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency 2) partial economic elements as one of the value for money elements have no effect on the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency 3) partial efficiency elements as an element of value for money have no effect on the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency, and 4) the partial effectiveness element as one of the value for money elements influences the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency.

Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Belanja Pada Dinas Pendidikan Kota Surakarta Tahun 2019-2022 Anita Nurhidayah; Nadia Putri Bremara; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12179

This research was conducted with the aim of analyzing the budget reports at the Surakarta City Education Office to see whether they have reached the level of effectiveness and efficiency. This research was conducted at the Surakarta City Education Office with data samples taken starting in 2019-2022. This type of research is qualitative research. The data used are primary data and secondary data. Data collection methods use library research and documentation. The data analysis method uses efficiency level calculations and effectiveness level calculations. The research results obtained in this study are based on the level of effectiveness, namely that the 2019, 2021 and 2022 budgets were quite effective, while the 2020 budget was not effective. Based on the level of efficiency obtained in 2019 and 2020, the budget used was very efficient, while in 2021 and 2022 the budget used was quite efficient.

ANALISIS EFEKTIVITAS PELAKSANAAN BANTUAN TUNAI LANGSUNG (BLT) Maya Widyana Dewi; Retno Puji Rahayu; Harum Melathi; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.12700

The implementation of development programs is directed at improving the social welfare of the community so that they can live properly and be able to develop themselves, so that they can carry out their social functions. Poverty is one of the social inequalities that must be overcome when development is carried out. The Direct Cash Transfer (BLT) program is one of the government initiatives aimed at improving people's welfare. The objective to be achieved in this research is to determine the effectiveness of the implementation of the Direct Cash Transfer (BLT). In this study, researchers used descriptive data analysis techniques by collecting data by conducting interviews, observation, documentation and literature. The implementation of BLT distribution in Lumbungkerep village showed less than optimal results, namely in the indicators of targeting accuracy and benefit accuracy. The cause of the lack of targeting accuracy was poor coordination between levels of government regarding BLT recipient data. There were also allegations of nepotism that occurred in the selection process of BLT recipient candidates. Meanwhile, the cause of the non-optimized accuracy of benefits was that the BLT funds were not used in accordance with the purpose of the BLT funds themselves, but to cover other needs besides primary needs.

Co-Authors Adhim, Muhammad Aflakhul Affan Nurhaq Afifah Inas Widyaningsih Aisah, Tutik Aldita Henry Linda Setyawati Aly Muhammad Azmi Alyudha Bintang Pamungkas Amelia, Wulanda Andifa Nurul Hidayati Andriani Putri Wihartati Anik Wahyuni Anis Rohmi Fitriana Anita Nurhidayah Ardianty, Frisca Yustin Ardila Setyowati Ariyanto Sahid Armawandani, Anisa Ashari, Niken Wulan Bagus Triawan Isa Putra Bremara, Nadia Putri Budiyono Budiyono Cahyani, Chintya Noer Chintya Noer Cahyani Darmanto Darmanto Desi Aulia Fitri Andriyana Desy Nur Pratiwi Devi Sulistyani Dewi Muliasari Dia Sukmawati, Tita Diana Novita Sari, Diana Novita Dimas Ariyawan Santoso Dinara Kharisma Sari Ditya Renni Prastiwi Efendi, Tino Feri Eka Septiana Sobriani Eka Setya Ningrum Ekhwan Yogi Saputro Endah Karunia Hastuti Enggar Priska Faradila Pratiwi, Natasya Eka Fitria Sugiyani Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Ardianty Guntur Sawunggaling Hadi Samanto Hadi Samanto Harum Melathi Hastin Ari Kusuma Hastuti, Endah Karunia Hidayah, Anisa Nurul Iin Emy Prastiwi Ika Arum Nurisma Ika Diah Purwati Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Innanawati Intan Pradita Ramadhan Jenita Citra Mahayu Johny Subarkah Johny Subarkah Karina Astari Kartikasari, Octavia Dwi Kristiyani, LMS LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hasan Ma’ruf Mahayu, Jenita Citra Maisa Setiyowati Ma’ruf, Muhammad Hasan Melathi, Harum Muhammad Cholis Muhammad Hafid Zaini Muhammad Yunus Muhammad Yunus Muliasari, Dewi Mutiya Krisanty Nabila Kurniawati Nadia Putri Bremara Ningrum, Mutiara Asri Ningsih, Suhesti Nisa Budianti Nisfu Syaban Nosi Desnia Nurcahyani, Mariska Bening Nurhaq, Affan Nurhidayah, Anita Pratiwi, Desi Nur Pratiwi, Desy Nur Priska, Enggar Purwati, Ika Diah Putri, Bella Novilia Rahmasari, Adelia Putri Ratna Ayu Murti Rejeqi, Tri Sri Retno Pudji Rahayu Retno Puji Rahayu Riska Diva Pertiwi Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Saputra, Angga Febriawan Sari, Anisa Arum Sari, Dinara Kharisma Setiyowati, Maisa Setyaningrum, Andini Sobriani, Eka Septiana Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sugiyani, Fitria Suhesti Ningsih, Suhesti Suprihati Suprihati Suratman, Avida Devia Tino Feri Efendi Tira Nur Fitria, Tira Nur Wikan Budi Utami Wirmie Eka Putra Wulan Widia Astutik Wulanda Amelia Yaban, Nadine Emanuela Carolina Yuge Agung Heliawan Yuliana, Lilis Nur Yuniare, Annisa Alya Candra yuwita ariessa pravasanti Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli

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