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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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PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, VIRAL MARKETING, DAN TAGLINE “GRATIS ONGKIR” TERHADAP IMPULSE BUYING ONLINE PADA KONSUMEN: (STUDI PADA MAHASISWA DI SOLO RAYA) Desi Aulia Fitri Andriyana; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jilak.v1i2.68

Abstract

This research aims to determine the use of accounting information systems, viral marketing, and the tagline "free shipping" on online impulse buying among consumers. This research uses a quantitative type of research. The population in this study were students in Solo Raya. Sample selection used accidental sampling technique, with a sample size of 100 respondents. The data sources used are primary and secondary data. The data collection method uses a questionnaire or questionnaire. This research uses data analysis methods, namely descriptive statistical analysis, data quality testing, and classical assumption testing. The research results state that the accounting information system has a significant effect on online impulse buying among consumers, viral marketing has a significant effect on online impulse buying among consumers, and the tagline "free shipping" has a significant effect on online impulse buying among consumers.
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 PEMAHAMAN SISTEM ADMINISTRASI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN DENGAN TINGKAT KEPUASAN WAJIB PAJAK PADA FORMULIR  1721-A2 SEBAGAI VARIABEL INTERVENING: (STUDI KASUS KABUPATEN BOYOLALI) Ardila Setyowati; Maya Widyana Dewi; Darmanto Darmanto
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/v3de9977

Abstract

This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.
PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT KELURAHAN GIRIROTO KOTA BOYOLALI Priska, Enggar; Nurhaq, Affan; Dewi, Maya Widyana
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

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

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Abstract

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

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Abstract

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

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Abstract

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.
PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN TAXPLANNING TERHADAP NILAI PERUSAHAAN: (Studi Kasus Terhadap Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Ratna Ayu Murti; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rhbym055

Abstract

Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ​​are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.
PENINGKATAN SUMBER DAYA MANUSIA MELALUI PELATIHAN KOMPUTER MICROSOFT EXCEL BAGI PERANGKAT DESA WIROGUNAN Ningsih, Suhesti; Dewi, Maya Widyana; Sumiyati, Sri; Sobriani, Eka Septiana; Amelia, Wulanda
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

The objectives and benefits obtained from this Microsoft Excel training are related to improving human resources (HR), especially village officials, namely providing knowledge and understanding of village officials on information technology and computers as well as increasing the ability and expertise of village apparatus in Wirogunan village, Kartasura district, Sukoharjo Regency in using technology. computers, especially Microsoft Excel application program. The problem is that the increasing number of residents with various educational backgrounds, social status, and professions makes the form of government services in the village more complex, while in service to the community and in making reports, the village apparatus of the Wirogunan village still has not fully utilized its potential especially in operationalize the Microsoft Excel program. The output target to be achieved is with the Microsoft Excel computer training program so that participants can understand and increase their knowledge in operating Microsoft Excel to carry out the task of compiling reports and also in serving the community. Keywords: Information Technology, Microsoft Excel, Village Tools
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