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All Journal Jurnal Media Wahana Ekonomika Tazkia Islamic Finance and Business Review Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Journal of Islamic Monetary Economics and Finance AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Proceeding of National Conference on Accounting & Finance
Titin Vegirawati
IBA University, Indonesia
Economics, Econometrics & Finance Social Sciences

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PERBEDAAN PEMAHAMAN ANGGOTA DEWAN TENTANG ANGGARAN DAN PENGAWASAN ANGGARAN PENDAPATAN BELANJA DAERAH vegirawati, titin
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 10 No 1 (2014): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.844 KB)

Abstract

This paper describes the differences in understanding of board members on the budget and monitoring region budget (APBD). Understanding the differences in terms of gender board members, educational level, age, political experience, and training. The research object is a member of the legislature in the municipal area of Palembang. researchers used census data collection methods. The analytical tool used is the one way ANOVA test of difference. The results showed that the differences in the understanding of APBD budgeting and monitoring only in the education and training differences. while gender, age, and political experience did not show differences in the understanding of the APBD budgeting and monitoring.
Comparative Analysis of Agricultural Financing in Some Countries Inten Meutia; Mohamad Adam; Titin Vegirawati
Tazkia Islamic Finance and Business Review Vol. 11 No. 1 (2017)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v11i1.134

Abstract

Abstract. This study aims to find the similarities and differences in financing practices that occurred in The Agricultural Bank of Iran, China, Sudan, Malaysia and Baitul Maal wat Tamwil in Indonesia, and to obtain best farmers and agricultural enterpreneurs financing practices. This study used qualitative approach. Case study is selected as strategy in this research. The method of data collecting is documentation. Data is obtained from websites and annual reports of each agricultural bank. The data collected is the bank's policy data on financing distributed to farmers and agricultural enterpreneurs. Agricultural Bank of China uses interest based product. This bank offer flexible loan and flexible time of payment. Agricultural bank in Iran and Sudan offer partnership and constant profit  financing products to farmers. Malaysia and BMT Sidogiri in Indonesia offer constant profit contract. But their financing contract, tawarruq and Bay al Wafa are still controversial contracts. Observed agricultural banks have been using sharia priciples, except for Agricultural Bank of China. The financing product that has been used since the time of the Prophet has been applied by the agricultural banks. However, there are still controversial financing used by these banks.
CUSTOMER ATTITUDE AND INTENTION TOWARD SHARIA-COMPLIANT HOTELS Titin Vegirawati; Yusnaini Yusnaini; Endang Kusdiah Ningsih
Journal of Islamic Monetary Economics and Finance Vol 5 No 3 (2019)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v5i3.1075

Abstract

The purpose of this study is to investigate the effect of customer’s attitudes on costumer intention towards sharia compliant hotel. This hotel arranged to serve customers creatively, based on sharia principles. The dimensions of the customer attitudes variable are customer attitudes of hotel operating, hotel design and hotel finance. This study applied convenience sampling to choose the members of samples. 183 hotel costumers were collected to be respondents. Data used is primary data. These data is collected by distributing questionnaires. This study applied partial least square to analyze data. Partial least square appropriate for small size sample. It also appropriate for communication and behavior research. The results of the study shows that customer attitudes of hotel operating, hotel design and hotel finance influenced customer intentions towards sharia compliant hotel positively and significantly. This moderate effect of customers attitude to their intention indicated that there are other factors that might affect customers intention such as price and hotel position.
Orientasi Etika, Komitmen Profesional Dan Minat Auditor Melakukan Whistleblowing Ratna Dewi Untari; Titin Vegirawati; Saskia Jamilah Khairany
Jurnal Media Wahana Ekonomika Vol 19, No 1 (2022): Jurnal Media Wahana Ekonomika, April 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i1.8009

Abstract

ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh etika idealisme, etika relativisme, dan komitmen profesional auditor terhadap minat akuntan publik melakukan whistleblowing. Data primer diperoleh melalui kuesioer tertutup yang disebarkan kepada auditor yang bekerja pada KAP di Kota Palembang. Sampel diambil dengan menggunakan teknik sampling jenuh, yaitu dimana seluruh populasi dijadikan sampel, sampel didapat sebanyak 39 responden.. Hasil analisis regresi linier berganda membuktikan secara parsial variabel etika idealisme mempengaruhi minat melakukan whistleblwoing dengan hasil t-hitung sebesar 4.569 dengan tingkat signifikansi 0,000. Sedangkan variabel etika relativisme dan komitmen profesional tidak berpengaruh signifikan  terhadap minat melakukan whistleblowing, dengan hasil t-hitung masing-masing sebesar 0.012 dengan tingkat signifikansi 0.991 dan 1.131 dengan tingkat signifikansi 0.286. Hasil analisis data menunjukkan  F-hitung sebesar 11.596 lebih besar dari F tabel sebesar 2,98 yang menunjukkan model penelitian ini layak digunakan  dalam memprediksi nilai minat auditor melakukan whistleblowing.Kata Kunci : Etika Idealisme, Etika Relativisme, Komitmen Profesional, Minat MelakukanWhistleblowing. ABSTRACT The purpose of this study was to determine the effect of ethical idealism, ethical relativism, and professional commitment of auditors on the interest of public accountants to do whistleblowing. Primary data was obtained through a closed questionnaire which was distributed to auditors working at KAP in Palembang City. The sample was taken using a saturated sampling technique, namely where the entire population was sampled, the sample was obtained as many as 39 respondents. The results of multiple linear regression analysis partially prove that the ethical idealism variable affects the interest in doing whistleblowing with a t-count of 4,569 with a significance level of 0.000. While the ethical relativism and professional commitment variables have no significant effect on the interest in doing whistleblowing, with t-count results of 0.012 with a significance level of 0.991 and 1.131 with a significance level of 0.286, respectively. The results of data analysis show that the F-count of 11,596 is greater than the F table of 2.98, which indicates that this research model is feasible to use in predicting the value of auditors' interest in whistleblowing. Keywords: Idealism Ethics, Relativism Ethics, Professional Commitment, Interest in Doing            Whistleblowing.
Analisis Regresi Ordinal Atas Pemahaman Wajib Pajak Orang Pribadi Mengenai Pajak Penghasilan Titin Vegirawati; Mas Amah; Hadli Hadli
Jurnal Media Wahana Ekonomika Vol 17, No 1 (2020): Jurnal Media Wahana Ekonomika, April 2020
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v17i1.4337

Abstract

ABSTRAKPajak penghasilan merupakan salah satu penerimaan negara terbesar.Sebagian besar wajib pajak yang membayar pajak penghasilan adalah wajib pajak orang pribadi.Untuk memicu wajib pajak membayar pajak, wajib pajak harus memahami pajak penghasilan, yang meliputi makna dan peraturan dan perundang-undangan pajak penghasilan.Ada beberapa faktor karakteristik wajib pajak yang mempengaruhi pemahaman wajib pajak terhadap pajak penghasilan, yang terdiri dari gender, tingkat pendidikan dan tingkat penghasilan.Penelitian ini menggunakan kuisioner sebagai alat pengumpulan data primernya.Teknik penarikan sampel yang digunakan adalah simple random sampling dengan jumlah sampel 100 orang wajib pajak orang pribadi.Alat analisis yang digunakan adalah regresi ordinal logistic.Hasil penelitian menunjukkan bahwa model penelitian ini cocok dan secara simultan ketiga variabel prediktor mampu menjelaskan pemahaman wajib pajak terhadap pajak penghasilan sebagai variabel respon.Kata Kunci: Gender, Tingkat Pendidikan, Tingkat Pendapatan, Pajak Penghasilan. ABSTRACTIncome tax is one of the largest state revenues. Most taxpayers who pay income tax are individual taxpayers. To trigger taxpayers to pay taxes, taxpayers must understand income tax, which includes the meaning and regulations and income tax legislation. There are several factors characteristic of taxpayers that affect taxpayers' understanding of income tax, which consists of gender, education level and income level. This study uses a questionnaire as a primary data collection tool. The sampling technique used was simple random sampling with a sample of 100 individual taxpayers. The analytical tool used is ordinal logistic regression. The results showed that this research model was suitable and simultaneously the three predictor variables were able to explain the taxpayer understanding of income tax as a response variable.Keywords: Gender, Education Level, Income Level, Income Tax.
Pengaruh pengetahuan undang-undang pajak penghasilan dan pengetahuan loopholes wajib pajak orang pribadi terhadap perencanaan pajak Siti Villya Rezeki; Titin Vegirawati; Masamah Masamah
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perencanaan pajak adalah proses mengatur usaha yang dilakukan oleh wajib pajak dalam merencanakan pajaknya dengan memanfaatkan berbagai celah (loopholes) yang masi berada dalam lingkup ketentuan peraturan perpajakan, agar wajib pajak dapat membayar pajak dalam jumlah minimum. Tujuan penelitian ini adalah untuk mengetahui dan mengamati pengaruh pengetahuan undang-undang pajak penghasilan dan pengetahuan loopholes terhadap wajib pajak orang pribadi dalam menerapkan perencanaan pajak. Metode penarikan sampel pada penelitian ini menggunakan Simple Random Sampling sebanyak 270 orang. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh pengetahuan undang-undang pajak penghasilan dan pengetahuan loopholes wajib pajak orang pribadi terhadap perencanaan pajak. Besar nilai koefisien determinasi R Square sebesar bahwa sebesar 36,4% sedangkan 63,6% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
Minat Mahasiswa Akuntansi Dan Keputusan Pemilihan Karir (Studi Kasus Pada PTS Di Kota Palembang) Tia Ardina; Titin Vegirawati; Endang Kusdiah Ningsih
Jurnal Media Wahana Ekonomika Vol 19, No 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8940

Abstract

ABSTRAK Terdapat berbagai pilihan karir di bidang akuntansi. Namun dikarenakan perubahan zaman, minat dan tingkat persaingan yang tinggi, lulusan akuntansi saat ini mulai melirik jenjang karir lain yang tidak begitu berkaitan dengan jurusannya. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi minat mahasiswa dalam pemilihan karir sebagai akuntanIdan non akuntan. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer. Data penelitian diperoleh dari kuesioner yang disebar melalui googleform kepada mahasiswa jurusan akuntansi semester delapan Perguruan Tinggi Swasta di Kota Palembang dengan sampel sebanyak 267 responden yang dianalisis menggunakan metode Partial Least Square. Berdasarkan hasil analisis, dari delapan faktor yang diuji terdapat empat faktor yang mempengaruhi minat mahasiswa dalam berkarir sebagai akuntan, yaitu pelatihan profesional, pengakuan profesional, nilai-nilai sosial, dan personalitas. Sedangkan tidak ada satupun faktor yang mempengaruhi minat mahasiswa akuntansi dalam berkarir sebagai non akuntan. Kata Kunci : Akuntansi; Akuntan; Non Akuntan; Minat; Karir.ABSTRACT There are various career options in accounting. However, due to changing times, interests and high levels of competition, accounting graduates are now starting to look at other career paths that are not so closely related to their majors. This study aims to determine the factors that influence student interest in choosing careers as accountants and non-accountants. This study uses a quantitative approach with primary data sources. The research data were obtained from questionnaires distributed via googleform to students majoring in accounting in the eighth semester of private universities in Palembang City with a sample of 267 respondents who were analyzed using the Partial Least Square method. Based on the results of the analysis, of the eight factors tested, there are four factors that influence students' interest in a career as accountants, namely professional training, professional recognition, social values, and personality. While none of the factors that affect the interest of accounting students in a career as a non-accountant. Keywords: Accounting; Accountant; Non Accountant; Interest; Career.
MOTIVATIONAL REASONS AND MUZAKI INTENTION TO PAY THROUGH ZAKAT INSTITUTIONS Titin Vegirawati; Junaidi Junaidi; Eka Meirawati
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15662

Abstract

This study examined motivational factors that influence Muzaki intention to pay zakat through Zakat Institutions. Paying zakat through Zakat Institutions will reduce  poverty and increase economic growth. This research combines theory of intention revision and Signaling Theory. From those theories,  this research utilized website quality, service quality,  and Zakat Institutions performance which are suspected influence muzaki intention to pay. Purposive sampling was applied to obtain 100 qualified respondents that answered the questionnaires. The primary data were analyzed using a multiple regression model. Based on the research results, proposed hypotheses were accepted. Motivational reasons that contain website quality, service quality, and Zakat Institutions management performance have proven influence muzaki intention to pay zakat through Zakat Institutions.  These research results suggest to Zakat Institutions and zakat authorities to give attention on  motivational reasons variables. They should improve the role of each variable  to attract muzaki intention to pay zakat
Co-Authors Hadli Hadli Inten Meutia Junaidi Junaidi Mas Amah Masamah Masamah Meirawati, Eka Mohamad Adam Ningsih, Endang Kusdiah Ratna Dewi Untari Saskia Jamilah Khairany Siti Villya Rezeki Tia Ardina Yusnaini Yusnaini