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TAXATION KNOWLEDGE, MOTIVATION TO PAY TAX AND EDUCATION LEVEL ON PERSONAL TAXPAYER OBLIGATION COMPLIANCE Saifudin Saifudin; Aprih Santoso; Meitri Yana Wardani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.1723

Abstract

This research aims to find out: (1) The effect of taxation knowledge, (2) motivation to pay tax, and (3) education level on personal taxpayer compliance at KPP Pratama of East Semarang. The samples in this research are 120 personal taxpayers. The sample collection technique used in this research is Incidental Sampling. The data collection method uses questionnaire. The method of analysis used in this research was statistical descriptive analysis, data quality test, classical assumption test and hypothesis test. Data were analyzed by multiple regression analysis using SPSS Version 23. The results of this study state that taxation knowledge, motivation to pay tax, and education level have positive impact on taxpayer compliance. Keywords: Taxation knowledge, Motivation to Pay Tax, Education Level, Taxpayer Compliance.
Analysis Of The Influence Of HR Competency, Implementation Of The Regional Financial Accounting System And Internal Control System On The Quality Of The Regional Government's Financial Reports In East Lombok Regency Syawal Zakaria; Nicko Albart; Yudi Nur Supriadi; Aprih Santoso; Loso Judijanto
Jurnal Manajemen Pelayanan Publik Vol 7, No 2 (2023): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v7i2.50569

Abstract

The formulation of the problem is how does HR competency, implementation of the Regional Financial Accounting System and Internal Control System affect the quality of government financial reports? The research aims to analyze the influence of human resource competency factors, regional financial accounting systems, and internal control systems on the quality of regional financial reports in East Lombok Regency. The main theories are HRM Theory and Financial Reporting Quality Theory. This research uses quantitative methods. Data collection using a questionnaire. The sampling method is a census sampling technique with a population of 45 employees. Data were analyzed using IBM SPSS version 22, analysis using tests: validity, reliability, classical assumptions, linear regression analysis and coefficient of determination. The results of the research, human resource competency, implementation of SAKD, internal control systems influence the quality of regional financial reports at the East Lombok Regency BPKAD Office. In conclusion, the existence of positive interactions, increasing HR competency, implementing SAKD, and a good internal control system contributes to improving the quality of financial reports. These findings serve as a reference for local governments to improve the quality of financial reports which have a positive impact on public trust.
INTENSI PENGELOLAAN BISNIS BERBASIS DIGITALISASI CASH FLOW: BERSAMA MITRA UMKM KLASTER BANDENG KOTA SEMARANG Aprih Santoso; Saifudin Saifudin; Ardiani Ika Sulistyawati
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1030

Abstract

This Community Service Partner, namely the Semarang Bandeng Cluster MSME actors, faces the problem of not being able to manage their MSME finances properly, especially in managing receipts and expenses and separating personal finances from finances for business. On the one hand, reduced revenues due to the global food crisis have an impact on irregular income for MSMEs. On the other hand, increased expenditure, due to the needs and prices of consumer goods also makes it difficult to manage MSME finances. This is the background of the Community Service Team to be interested in doing community service for members of the Semarang Bandeng Cluster MSME Actors. PkM Method with introductory training on Business Management based on Cash Flow Digitalization. The results of PkM, MSME actors in the Semarang Bandeng cluster. understand and be able to carry out MSME financial management integrated with Cash Flow Digitalization neatly and well
SOSIALISASI PEMBUATAN MEREK PRODUK UKM DI KELURAHAN PEDURUNGAN SEMARANG Emaya Kurniawati; Sri Yuni Widowati; Aprih Santoso
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i1.110

Abstract

The Community Service Program that we will carry out is located at RT 14 RW 09 Pedurungan Tengah Village with the target audience of UKM in the RT! 4 RW 09 area. Pedurungan Tengah Village, Semarang. These SMEs produce food products whose sales are increasing day by day and have a wider range of consumers. Products that have been sold in the market and are well known do not yet have a name or brand, SMEs do not understand the importance of a brand for a product. They only care about the important product sold. In this Community Service activity to introduce more about the importance of a brand for a product, socialization and an explanation of the importance of the name or product brand are given to differentiate it from other similar products.From the results of this dedication, it is hoped that participants will be able to understand the importance of brands for products that have been produced and make them start thinking about or designing names or brands for their products.
Investigation Of Determinants Of Customer Satisfaction Aprih Santoso; M. Hasan Ma’ruf
International Journal of Management, Business, and Social Sciences Vol 1, No 2 (2022): November
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v1i2.7675

Abstract

Abstract The issue with PDAM Tirta Moedal Semarang is that it causes customers to feel unsatisfied, which leads to complaints like: water frequently dies and comes out sparingly. The goal of the study was to determine how trust, an intervening variable, affected the relationship between PDAM Tirta Moedal Semarang's service reputation and customer happiness. The population of this research is the housing community of Graha Mukti Semarang as many as 1,537 people. There were 99.87 samples total in this investigation (based on the Slovin formula, rounded to 100 individuals).The SPSS 26 application was used to carry out the analysis technique. Through path analysis, the variable influence model will be put to the test.The findings demonstrate a direct correlation between service quality and confidence in PDAM Tirta Moedal Semarang. The service quality and reputation of PDAM Tirta Moedal Semarang has an immediate impact on PDAM Tirta Moedal Semarang's client satisfaction. Customer satisfaction at PDAM Tirta Moedal Semarang is directly impacted by trust. At PDAM Tirta Moedal Semarang, trust can be considered an intervening variable on service quality and reputation on customer satisfaction. Keyword : Satisfaction; trust; service; reputation
Human Resource Competence and Work Motivation on Perfomance Employee Sabil Sabil; Aprih Santoso; Sylvia Kartika Dhamayanti; Ratnawati Ratnawati; Ridwan Ridwan
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.526

Abstract

Employee performance is influenced by HR expertise. Good employee performance is attained because people are highly motivated at work and possess HR competency. Field study with a quantitative approach is the research methodology employed. There were 99 employees of BNI Syariah Semarang City that made up the study's population. A questionnaire is used in the data collection process. Employee Performance (Y1) is positively influenced by the two research variables, Human Resources Competence (X1) and Work Motivation (X2), as indicated by their positive regression coefficients. Consequently, an increase in either of these variables will result in an increase in Employee Performance (Y1). The variables of Work Motivation and Human Resources Competence have a computed F value of 42.523 at the significance level of 0.000. Given that the calculated F value is 42.523 > F table 3.94 and the significance value is (Sig.) 0.000 < 0.05 with a positive sign, it may be concluded that Ha is accepted and H0 is rejected. The results of the multiple linear regression analysis of the coefficient of determination showed a R² (Adjusted R Square) value of 0.459, meaning that the independent variables of work motivation and human resources competence had a 45.9% influence on employee performance, with the remaining portion being influenced by factors that have not yet been investigated.
Menakar Peran Persepsi Harga dalam Penciptaan Keputusan Pembelian Jasa Wisata Emaya Kurniawati; Aprih Santoso
Jurnal Riptek Vol 17, No 2 (2023)
Publisher : Badan Perencanaan Pembangunan Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35475/riptek.v17i2.224

Abstract

This research located in Mangkang Zoo. The aim of the research is to evaluate services that influence the decision to purchase tourism services at the Mangkang Zoo, Semarang, by considering perceptions of price as a moderating factor. This research shows that service quality has an impact on purchasing decisions at the Mangkang Zoo, Semarang. Meanwhile, other findings, namely price perception, show that service quality has an influence on purchasing decisions, with price as a mediating variable at the Mangkang Zoo, Semarang. This illustrates that management has succeeded in implementing an appropriate pricing policy, including in terms of price levels, special price offers, payment processes, payment terms, all of which are in line with the quality of the services provided. The population studied was visitors who decided to use tourist services at the Mangkang Zoo, Semarang, with an unspecified number. The sampling method was carried out by chance and involved 100 respondents. The research results are that service quality has an impact on the decision to purchase tourism services at the Mangkang Zoo, Semarang. Furthermore, perceptions of price also have a positive and significant influence in strengthening the correlation between service quality and purchasing decisions for tourism services at the Mangkang Zoo, Semarang.
Deteksi Dini Loyalitas: Pelajaran Empiris dari Daerah Obyek Wisata Lawang Sewu Semarang Aprih Santoso
Jurnal Riptek Vol 17, No 2 (2023)
Publisher : Badan Perencanaan Pembangunan Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35475/riptek.v17i2.223

Abstract

The research aims to analyze the impact of service quality and satisfaction on tourist loyalty in the Lawang Sewu Tourism Area, Semarang. The sample taken in this research was carried out by a population of tourists who went on tour in the Lawang Sewu Tourism Object Area, Semarang, where the number is unknown. The sample was taken using purposive sampling and amounted to 100 people. The analysis method is multiple linear regression. The analysis method uses linear regression multiple regression. The results of the research show that service quality has an impact on tourist loyalty, the service quality provided by the management of the Lawang Sewu Tourist Attraction Area, Semarang City, with operational service speed so that the better the service quality, the more loyalty will result. Satisfaction has an impact on tourist loyalty. Satisfaction is given by the management of the Lawang Sewu Tourism Object Area, Semarang City, which is very comfortable, the better tourist satisfaction will increase tourist loyalty.
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
The Role of Pentagon Fraud in Detecting Fraudulent Financial Statements Rimadanti, Shevina; Santoso, Aprih; Sulistyawati, Ardiani Ika
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.185

Abstract

Pentagon fraud is one type of financial fraud that occurs in companies. Pentagon fraud occurs when a company hides or deceives financial statements to reduce the amount of taxes it must withhold or to increase the value of the company for investors report. The purpose of this study was to examine and analyze the effect of the pentagon fraud variable on financial statement fraud with the dependent variable proxy being F-Scores. While the independent variables used in this study are financial stability (ACHANGE), financial target (ROA), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), change in directors (DCHANGE), and the frequent number of the CEO's picture (CEOPIC). This research use samples of consumption sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016–2020. By using purposive sampling, there are 55 samples from 11 companies. The data analysis method used multiple linear regression analysis, with hypothesis testing t-test, f-test, descriptive test, coefficient of determination. The results of this research shows that financial stability, ineffective monitoring, change in auditor, and change in direction have no significant influence on financial fraud statements. But financial target, nature of industry, and frequent number of CEO's picture have significant influence on financial fraud statement.
Co-Authors Abdul Karim Ades Rajayana Adhi Widyakto Adhi Widyakto Adhi Widyakto Adhitya Hendra Adi Setya Pamungkas Aditia Yusuf Setiawan Aditya Irfansyah Adolmando S. Amaral Adria Wuri Lestari Adrian Polim Aep Saefullah Afif Nur Rokhman Agus Hitopa Sukma Agusrina, Yohana Ahmad Budiono Ahmad Ershaid Nusair Ahmad Haris Ainun Muawanah Akriana, Fajar Albert Albert Alfan Bachtiar Alfiana Alfiana Alfiana Alfiana Ali Umar Dhani Amaral, Leonardo Bele Bau Anakka Nur Koliq Anandha Anandha Andre S Nugroho Andre Setyo Nugroho Anggraeni, Neni Anies Khaqul Yaqinah Anies Khaqul Yaqinah Annisa Ulfa Antonius Francis Rumapea Ardiani Ika Sulistyawati Ardiyanto, Agil Ari Beni Santoso Ari Purwanti Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arif Budiarto Arifiani, Bita Sari Kusuma Aristi Aprilia Asmaraputri Armiella, Adestya Ayu Arwin Tannuary Asri Ady Bakri Astuti, Selvy Indah Purwaning As’ad, Ihwana Aulia Nurlaili Kusuma Wardani Azhar Affandi Barus, Imelda Baskoro, Arbi Leo Bastanta Prawira Tarigan Bita Sari Kusuma Arifiani Budi Wahono BUDI WIBOWO Butar Butar, Ribka Sari C. Tri Widiastuti Chamami, M Rikza Chandra Murdiono Lisabe Chevy Herli Sumerli Citra Rizkiana Cristino Gusmao Cristino Gusmao Cristino Gusmao Cristino Gusmao Danang K Daryono Daryono David Triyono DC. Kuswardani Deddy Mendai Zuhriansyah Dede Hertina Dede Yusuf Maulana Denok Sunarsi Desi Anjarwati Desi Astuti Devi Ika Agustina Devvy Rusli Dian Indriana Hapsari Dian Triyani Dian Triyani Triyani Diana Puspitasari Dicky Jhon Anderson Butarbutar Didik Suhariyanto Dione Jeanette Violita Dipa Teruna Awaloedin Dipa Teruna Awaludin Djoko Santoso Djoko Santoso Djoko Santoso Djunaidi, Firman Gazali DWI MURTINI Dwi Norcahyaningsih Dwi Widi Pratito Sri Nugroho Edy Mulyantomo Edy Suryawardana Eka Puspita Sari Ekdjaja, Margarita Eko Sutrisno, Eko Elsa Yuniarti Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati, Emaya Endah Yunianti Endang Tri Widyarti Ericke Fridatien Erina Alimin Evi Maulida Yanti Eviatiwi Kusumaningtyas Sugiyanto Faidh, Muhamad Iran Ferry Agus Setiawan Fitriyah Nurhidayah Flourien Nurul Ch Fridatien, Ericke Guruh Pambudi Gusmao, Cristino Handayani, Ratih Hapsari Hanifah, Risti Ulfi Hanik Ati Haris Murwanto Paramitayana Harling, Vina N. Van Hartono Hartono Hartono, Drajat Hartoto, Witjaksono Eko Harun Samsudin Hendra, Adhitya Herawati Herawati Herni Utami Rahmawati Hiswanti Hiswanti Ichsan Iin Indri Lestari Ika Khoirul Islamiyah Ika Khoirul Islamiyah Ikhwan Wicaksono Ilham Rahim Illyasa, Nizar Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indraya Indraya Indraya, Indraya Indriyani Indriyani Intan Sujarwati Irsyad Kamal Iswahyu Pranawukir Iswahyu Pranawukir Joko Samboro Judijanto, Loso Juwariyah, Nurul Kampono Imam Yulianto Kampono Imam Yulianto Kridasusila, Andy Kuraesin, Arlis Dewi Kusnilawati, Nunik Kusnilawati, Nunik Kuswardani, D.C. Kuswardani, Dc Kuswardani, DC. Kuswardani, Diah Cori Lestari , Erika Puji Liana Rokhawati Lis Nurkhasanah Lisa Sari Widowati LISTIANA SRI MULATSIH Loso Judijanto Lulus Prapti M Rikza Chamami M. Hasan Ma'ruf M. Hasan Ma'ruf M. Hasan Ma’ruf M. Rikza Chamami Malik, Yulianti Margarita Ekdjaja Maria Assumpta Wikantari Marno Nugroho Martins, Celeste Maria Maryati Maryati Maulida H, Ardiana Nur Meitri Yana Wardani Milati, Nela Aini Misidawati, Dwi Novaria Misnan Misnan Miswanto Miswanto Mohamad Ashar Amin Mohammad Sigit Taruna Muhamad Irfan faidh Muhammad Nurtanto Muslim Mutiasari Mutiasari Najihatul Faridy Nasution, Annio Indah Lestari Ngurah Pandji Mertha Agung Durya Nicko Albart Niko Putra Helambang Nila Anggreani Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdia Nirsetyo Wahdi Nirsetyo Wahdi Noor Harini Novaria, Novi Novrini Hasti Nugroho, Anton Priyo Nur Hasanah Nur Hidayat NUR KHOLIFAH Nur Laily Nur Rokhim Nur Rokhim, Nur Nurasiah Nurasiah Nurhayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurlaili Rahmi Nurul Afifah Nurul Khamim Nusair, Ahmad Ershaid Obing Zaid Sobir Ophilia , Karisma Pandu Adi Cakranegara Pantun Pipin Sri Sudewi Pradiptya, Adhi Prastiti, Dina Sita Pratito, Dwi Widi Purwantini, Sri Purwati Purwati Purwati Purwati Puspa Rini PUSPITASARI, WAHYU Putri Angkasawati Putri Nur Pratiwi Putri Pratiwi Rachmawati, Ika Anis Radjawane, Louise Elizabeth Rahayu, Rina Mukti Rahmad . Kurniawan Rahman, Taufikur Rahmanda Hasna Putri Ratih Pratiwi Ratna Novita Sari Ratna Wijayanti RATNA WIJAYANTI Ratnawati Ratnawati Rawi, Rais Dera Pua Reni Diah Kusumawati Reyna Dika Ridwan Ridwan Rifqi Aliza Syukhron Rimadanti, Shevina Rina Mukti Rahayu Rinawati, Tri Rinawati, Tri Rinawati, Tri Rinawati, Tri Risti Ulfi Hanifah Rita Meiriyanti Rizkiana, Citra Rokhawati, Liana Rorlen Rorlen Rorlen, Rorlen Rosalina Anindia Sari Kartika Rosyati Rr. Lulus Prapti NSS Rudy Haryanto Rustaniah S. Amaral, Adolmando Sabil Sabil Saddewisasi, Wyati Saddewisasi, Wyati Saefudin Saefudin Saefudin Saefudin Saifudin Saifudin Saifudin Sail Barodin Santi Susanti Santoso, Joko Sari Wulandari Sari Wulandari Sari, Ratna Novita SATRIYAS ILYAS Sattar Sattar Sattar Sattar, Sattar Selamat Muliadi Septi Ratnasari Septiana, Shella Shofwani, Siti Aniqoh Sholohah, Silvia Almar’atus Sijabat, Rauly Siskya Nanda Prasika Sispradana, Audi Redha Siti Farikah Siti Intan Nurdiana Wong Abdullah Siti Sofiatun Siti Zubaidah SOEDARMADI SOEDARMADI Souisa, Johanis Sri Purwantini Sri Sulasmi Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sujarwati, Intan Sukmadewi, Yudhitia Dyah Surjanti, Rr. Lulus Prapti Nugroho Setiasih Surjawati Suryanto Suryanto SUSANTO Susanto Susanto, Susanto Susilowati, Teti Susilowati, Tetty Suwarsito Syawal Zakaria Sylvia Kartika Dhamayanti Syukhron, Rifqi Aliza Taufikur Rahman Taufikur Rahman Teguh Ariefiantoro Teguh Ariefiantoro Teti Susilowati Totok Wibisono Tri Endang Yani Tri Rinawati Tri Rinawati Tuti Dharmawati Ulin Ulfa Utari, Vika Marselisna Vensy Vydia Vita Briliana Vivi Oktavianti Wahdi, Nir Setyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wardani, Meitri Yana Wayan Ardani Wenny Desty Febrian Febrian Wibisono, Totok Wibisono, Totok Widaryanti Widaryanti Widiastuti, C Tri Widiastuti, C. Tri Widowariti, Sri Yuni Widowati, Lisa Sari Widowati, Sri Yuni Widowati, Sri Yuni Widya Andelina Widyaswati, Rahmatya Windi NR Wardhani Witjaksono E.H Witjaksono E.H Witjaksono Eko Hartoto Wulandari, Iswahyuni Wyati Sadewisasi Yani, Tri Endang Yaqinah, Anies Khaqul Yeremia Wijayanto Yuantari, Catur Yudhitia Dyah Sukmadewi YUDI NUR SUPRIADI Yuli Budiati Yulianti Yulianti Yulianti Yulianti2 Yulianti2 Yunita Noviasari Zakky Fahma Auliya Zanbaina, Ghafira Zara Tania Rahmadi Zulhendri , Zulhendri