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Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon Dadan Ramdhani; Wahyu Yulianto Wibowo; Popong Suryani; Bima Prabowo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1315.247 KB) | DOI: 10.33510/statera.2019.1.2.14-31

Abstract

The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI TERHADAP KINERJA GURU (Studi Kasus di Sekolah Vokasi) Popong Suryani; Annisa Aulia; Yoyok Cahyono
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2020): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

PenelitianinibertujuanuntukmengetahuiapakahterdapatPengaruhMotivasidanLingkungan KerjaterhadapKinerjaGurudiSMKNegeri4KabupatenTangerang.Adapunpopulasipada penelitianinisebanyak30orang,dansampelpadapenelitianiniadalahseluruhguruPNS sebanyak30orangdenganteknikpengambilansampelmenggunakansampeljenuh.Penelitian inidilakukandenganmetodekuantitatifdiskriptifdanteknikpengumpulandatayang digunakanadalahkoesioner.Teknikanalisis datayangdigunakanmenggunakanprogram SPSSversi23.AdapunhasilanalisisUjit(parsial)padavariabelMotivasi(X1)terhadap KinerjaGuru(Y)adalahthitung>ttabel=5,189>1,701halinimembuktikanbahwa Haditerima danHoditolak,besarnyapengaruh(X1)terhadap(Y)sebesar0,700atau70%.Hasilanalisis Ujit(parsial)padavariabelLingkunganKerja(X2)terhadapKinerjaGuru(Y)adalahthitung> ttabel=5,081>1,701halinimembuktikanbahwaHaditerimadanHoditolak,dengan besarnyapengaruh(X2)terhadap(Y)sebesar0,693atau69,3%.HasilujiF(simultan)pada variabelMotivasi(X1)danLingkunganKerja(X2)terhadapKinerjaGuru(Y)adalahFhitung >Ftabel=16,736>3,34halinimembuktikanbahwaHaditerimadanHoditolakdengan besarnyapengaruhsebagaimanaterlihatpadaAdjusted (Rsquare)yaitusebesar=0,520atau 52%,sedangkansisanyasebesar48%merupakanpengaruhdarivariabellainyangtidakdi analisis padapenelitian ini.
Gaya Kepemimpinan Tansformational, Transactional, Authentic, dan Authoritarianpada Kinerja Dosen Yoyok Cahyono; Popong Suryani; Joko Supono; Puji Rahayu; Abdul Mufid
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2020): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh gaya kepemimpinan transformational, transactional, authentic dan authoritarian terhadap kinerja dosen di sebuah perguruan tinggi kesehatan di Pati Jawa Tengah . Responden dari penelitian ini adalah dosen sebanyak 56 orang dan metode pengumpulan data dengan mendistribusikan kuesioner elektronik ke para dosen. Analisis data dalam penelitian ini menggunakan SEM (Structural Equation Model) program LISREL versi 8.70. Hasil analisis dan pengolahan data penelitian menunjukkan bahwa menunjukkan bahwa gaya kepemimpinan , transactional dan authorian pada perguruan tinggi kesehatan di Pati menunjukkan berpengaruh secara positif dan signifikan terhadap kinerja Dosen sedangkan gaya kepemimpinan transformational dan authentic tidak berpengaruh signifikan terhadap kinerja dosen.
The Influence of Work Environment and K3 on Employee Productivity in the Production Division at Companies in Tangerang Regency Popong Suryani; Agung Abdul Mulik
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.197

Abstract

Introduction/Main Objectives: To determine the influence of the Work Environment and K3 on Employee Productivity in the production department of a plastic company in Tangerang Regency. Background Problems: Failure to achieve production targets and high reject products are suspected to be due to the company's physical environment and lack of sensitivity to awareness of the Health and Safety of all employees in the production department. Novelty: Re-testing previous research at different research locations and sample types. Research Methods: Using a descriptive quantitative method with a quantitative approach based on the philosophy of positivism, on 34 Respondents with SPSS as an analysis tool. Finding/Results: There is a significant influence between the Work Environment and K3 on Productivity, both partially and simultaneously. Conclusion: Improving existing facilities in the company to create a comfortable work environment and always using PPE while working, this requires strict supervision from several supervisors in the work area.
Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables Atika Purnamasari; Popong Suryani; Yohanes August Goenawan
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.201

Abstract

Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have much effect on changes in the amount of tax payments to the State. Novelty: Analyzing the same variables but focusing on MSMEs in a region. Research Method: Using a quantitative method with a survey approach. Primary data was obtained through questionnaires distributed to MSMEs in the study area. Findings/Results: That tax socialization and taxpayer attitudes have a significant effect on taxpayer awareness. Conclusion: These findings provide important implications for tax authorities in designing strategies for socialization and increasing tax compliance in the MSME sector.