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

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analisis pengaruh kualitas pelayanan, fasilitas pelayanan dan biaya pelayanan terhadap tingkat kepuasan masyarakat kelurahan sawahan Ekhwan Yogi Saputro; Maya Widyana Dewi; Wikan Budi Utami
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.v22i1.2793

Abstract

The purpose of this study was to determine the effect of service quality, service facilities, and service costs on the level of community satisfaction in the Sawahan Village. The methodology used in this research is the quantitative data analysis method and the test is done by using multiple regression models. The population used is all people who take care of important documents in 2020 in Sawahan Village. The sample boundaries are citizens who take care of important papers in September-November 2020. In this study, a sample of 68 people was obtained. Based on the test results it can be concluded that the value ofthe variable service Quality of 4.426 is greater than ttable 1.66864. With a significance value of 0.000 smaller than α = 0.05. means that Ho is rejected, this shows that the Service Quality variable has a significant effect on community satisfaction. The t-count value of the Service Facility variable was 3.697, which was greater than the t-table value of 1.66864. With a significant value of 0.000 greater than α = 0.05. This shows that the Service Facility variable has an effect on community satisfaction. The count value of the Service Cost variable is 1.472 smaller than the ttable 1.66864. With a significant value of 0.146 which is greater than α = 0.05. This shows that the Service Cost variable has no effect on community satisfaction. Based on the results of the data test, the Fcount of 66.347 is greater than the Ftable 2.75 with a significance of 0.000 smaller than the significant value α = 0.05 so it can be concluded that simultaneously or together the variables of Service Quality, Service Facilities, and Service Costs is a factor that affects the Community Satisfaction variable. Keywords: Service Quality, Service Facilities, Service Costs, Community Satisfaction
Analisa Pajak Daerah, Retribusi Daerah, Dana Perimbangan Serta Pengaruhnya Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2016-2018) LMS Kristiyanti; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1509

Abstract

The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018 Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue. Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retribution
Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, Leverage, Firm size, dan Operating Cash Flow Terhadap Konservatisme Akuntansi Maya Widyana Dewi; Yuge Agung Heliawan
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.v22i1.2723

Abstract

This study aims to determine the effect of managerial ownership, public ownership, leverage, firm size, and operating cash flow on accounting conservatism in manufacturing companies on the Indonesia Stock Exchange in 2016-2018 partially and simultaneously. The method in this study uses descriptive quantitative. The population in this study are manufacturing companies in the consumer goods industry sector that have been registered and published financial reports on the Indonesia Stock Exchange (IDX) in 2016-2018. The research population is 47 companies. The sample in the study was 21 companies with a sampling technique using purposive sampling technique. The data used is secondary data from the official website www.idx.com. The data analysis method used descriptive statistical tests and classical assumption tests, while the hypothesis testing used multiple regression analysis, F test, t test, and coefficient of determination test. The results showed that the five independent variables used by managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously affect accounting conservatism. Based on the partial test, managerial ownership has no significant effect on accounting conservatism, while the other four variables, namely public ownership, leverage, firm size, and operating cash flow, have a significant effect on accounting conservatism. The five independent variables used are managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously have an effect on accounting conservatism.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak ( Studi Kasus pada Wajib Pajak Orang Pribadi dan Badan di Wilayah Kota Jambi Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.72 KB) | DOI: 10.29040/jap.v20i1.360

Abstract

This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect.
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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.613 KB) | DOI: 10.29040/jap.v17i02.210

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.116 KB) | DOI: 10.29040/jap.v18i2.118

Abstract

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. 
EFEKTIVITAS PEMBERIAN PROGRAM HIBAH PENGEMBANGAN PERGURUAN TINGGI SWASTA (PHP-PTS) DALAM MENINGKATKAN INTELLECTUAL CAPITAL (IC) SEBAGAI SALAH SATU INTANGIBLE ASSET PERGURUAN TINGGI INDRA LILA KUSUMA; MAYA WIDYANA DEWI
Jurnal Manajemen Terapan dan Keuangan Vol. 5 No. 1 (2016): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v5i1.3231

Abstract

This study aims to determine the effectiveness of program development grant private universities in all private colleges beneficiary PHP-PTS in Surakarta in 2013 thatdilihay of variable intellectual capital as an intangible asset that is part of the college tridharma.  The sampling technique in this study using census method is to take all the members of the population (PTS beneficiary PHP-PTS in the region Surakarta).  This study is a descriptive study using data collection techniques through observation (secondary data collection methods). While the data analysis using quantitative descriptive analysis techniques.  The results showed that the use of funds PHP-PTS in improving IC is one of the intangible assets of the college has done very effectively by PTS who get these grants.
PENGELOLAAN PROGRAM RASKIN DITINJAU DARI VALUE FOR MONEY AUDIT UNTUK MENINGKATKAN KESEJAHTERAAN MASYARAKAT (STUDI KASUS DI KELURAHAN WILAYAH SURAKARTA) Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Manajemen Terapan dan Keuangan Vol. 6 No. 2 (2017): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v6i2.4050

Abstract

This study aims to determine the management of Raskin program to improve the welfare of the community and management of Raskin program when viewed from the Value For Money Audit to improve the welfare of the community. This research is a descriptive qualitative research focused on one phenomenon that is chosen and want to be understood in depth by ignoring other phenomena, in this case that is management of raskin program. This study uses data analysis techniques in the form of data presentation techniques and analyzed based on economic calculation, efficiency and effectiveness. A collection 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 problem formulation that is about the management of Raskin program from Value for Money Audit for the welfare of the community, the researcher uses some secondary data in the form of literature of literature derived from various sources related to the discussion that want to be studied in this research such as the report of APBD 2015 and 2016 region Surakarta, books, scientific journals, electronic media, and updated media. In addition, primary data were also obtained from interviews to Raskin recipients and Raskin managers at the Surakarta district level. The results of this study indicate that (1) Implementation of Raskin program management is in accordance with the provisions in Raskin General Guidelines, (2) Implementation of Raskin program management in terms of Value for Money Audit economics has been achieved, But when viewed from the side of Raskin program as a program from the government for alleviating the poverty of the community is clearly not going well because the funds budgeted for the community are not fully accepted by the community, (3) The implementation of Raskin program management in terms of the efficiency of Value for Money Audit has been achieved. But if we look at the side of the Raskin program, then this is considered not good because it is expected with the use of large funds it is expected that the funds can be discharged evenly to all poor families in Surakarta, (4) Implementation of Raskin program management in terms of effectiveness Value for Money Audit has been reached. Although there is still no perfect effectiveness value of any performance indicator in the management of Raskin program, because only the accuracy of price and accurate measurements are effective.
Co-Authors Adhim, Muhammad Aflakhul Affan Nurhaq Afifah Inas Widyaningsih Aisah, Tutik Aldita Henry Linda Setyawati Aly Muhammad Azmi Andriani Putri Wihartati Anik Wahyuni Anis Rohmi Fitriana Anita Nurhidayah Ardila Setyowati Ariyanto Sahid Armawandani, Anisa Ashari, Niken Wulan Bagus Triawan Isa Putra Budiyono Budiyono Chintya Noer Cahyani Darmanto Darmanto Desi Aulia Fitri Andriyana Desy Nur Pratiwi Devi Sulistyani Dewi Muliasari Diana Novita Sari, Diana Novita Dimas Ariyawan Santoso Dinara Kharisma Sari Ditya Renni Prastiwi Eka Septiana Sobriani Ekhwan Yogi Saputro Endah Karunia Hastuti Enggar Priska Faradila Pratiwi, Natasya Eka Fitria Sugiyani Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Ardianty Hadi Samanto Hadi Samanto Harum Melathi Hastin Ari Kusuma 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 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 Maisa Setiyowati Ma’ruf, Muhammad Hasan Muhammad Cholis Muhammad Yunus Mutiya Krisanty Nabila Kurniawati Nadia Putri Bremara Ningrum, Mutiara Asri Ningsih, Suhesti Nisa Budianti Nisfu Syaban Nosi Desnia Nurcahyani, Mariska Bening Pratiwi, Desy Nur Rahmasari, Adelia Putri Ratna Ayu Murti Rejeqi, Tri Sri Retno Puji Rahayu Riska Diva Pertiwi Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Saputra, Angga Febriawan Sari, Anisa Arum 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 Zania, Rosse Firli