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All Journal Jurnal Reviu Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jurnal Analisa Akuntansi dan Perpajakan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat
Ratna Nugraheni
STIESIA Surabaya
Economics, Econometrics & Finance Education Social Sciences Other

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Competence, Work Experience, And Integrity On The Performance Of Auditor : The Role Of Professionalism Sigit Hermawan; Cindi Dwianti Roswita; Sarwenda Biduri; Ratna Nugraheni; Iffah Qonitah
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.19307

Abstract

This study aims to determine the effect of competence, work experience, and integrity on auditor performance with professionalism as an intervening variable. This study uses a quantitative approach. The sample in this study was 44 with purposive sampling technique. The population of this research are auditors who work in Public Accounting Firms in Surabaya. Data collection techniques using questionnaires with the help of validity and reliability tests. The data analysis technique used in this research is Partial Least Square (PLS). The results of this study indicate that (1) Competence has no significant effect on Auditor Performance, (2) Work Experience has no significant effect on Auditor Performance, (3) Integrity has a significant effect on Auditor Performance, (4) Competence has no significant effect on Professionalism, (5) Work Experience has a significant effect on Professionalism, (6) Integrity has a significant effect on Professionalism, (7) Professionalism has a significant effect on Auditor Performance, (8) Competence has no significant effect on Auditor Performance through Professionalism, (9) Work Experience has a significant effect on Auditor Performance through Professionalism, (10) Integrity has no significant effect on Auditor Performance through Professionalism.
Sosialisasi Laporan Keuangan Bagi Bentuk Usaha Nirlaba Serta Penerapannya Dalam Microsoft Excel Pada Yayasan Panti Asuhan Aisyahtong Mariyam Surabaya Emi Kusmaeni; Lydia Setyawardani; Iffah Qonitah; Ratna Nugraheni
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2021): December
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v6i2.2825

Abstract

Yayasan merupakan sebuah organisasi yang banyak mendapatkan sumbangan dari para donatur dan digunakan untuk seluruh kegiatan operasional instansi. Mitra dalam kegiatan pengabdian kepada masyarakat adalah Yayasan Panti Asuhan Aisyahtong Mariyam yang merupakan lembaga nirlaba dimana memiliki tanggung jawab dalam pengelola keuangan yang bersumber dari pada donatur. Tanggung jawab tersebut dapat disajikan dalam penyusunan laporan keuangan sesuai standar, yaitu SAK Nirlaba. Selama ini mitra kurang efektif dalam menyusun laporan keuangan, oleh karena diperlukan suatu “Sosialisasi Laporan Keuangan Bagi Bentuk Usaha Nirlaba serta Penerapannya dalam Microsoft Excel pada Yayasan Panti Asuhan Aisyahtong Mariyam Surabaya”. Metode pelaksanaan PKM menggunakan dua metode, yaitu metode tatap muka dan daring. Survei dan pelatihan awal dilakukan dengan bertatap muka, yang dilanjutkan dengan metode daring. Dengan adanya pelatihan dalam kegiatan PKM ini diharapkan dapat memberikan dampak yang positif dalam penyajian laporan keuangan sehingga bisa digunakan sebagai pengambilan keputusan.
ANALISIS IMPLEMENTASI E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Ratna, Ratna Nugraheni
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8577

Abstract

The implementation of e-filing is said to be successful if there is an increase in the number of individual taxpayers who submit Tax Returns. The aim of this research is to obtain empirical evidence of the quality of the e-filing system, perceived convenience as well as security and confidentiality which are an important part of state tax revenues. The research sample is individual taxpayers. The sampling technique uses non-probability sampling using purposive sampling in sampling. The sample size is 100 individual taxpayers by sampling using a questionnaire. The analysis technique uses Multiple Linear Regression. The Adjusted R2 value of the multiple linear regression model is 52.3%. The results of the hypothesis test show that the quality of the e-filing system, perceived ease, security and confidentiality of e-filing have a significant effect on individual taxpayer compliance.
Determinan Kepatuhan Membayar Pajak oleh Wajib Pajak Usaha Mikro Kecil Dan Menengah Nugraheni, Ratna
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2539

Abstract

This research aims to examine the influence of taxpayer awareness, knowledge and understanding, tax sanctions and service quality by the tax authorities on compliance in paying taxes by taxpayers of micro, small and medium enterprises. The sampling technique used in this research is non-probability sampling technique with a purposive sampling method. Determination of the sample size was determined using the Slovin formula. The consideration for using purposive sampling is because the sample in this study was a minimum of 129 micro, small and medium enterprise taxpayers. Data collection in this research was carried out using the technique of distributing questionnaires to be filled in by respondents. Respondents will answer questionnaire questions using a Likert scale. Data were processed using multiple linear regression analysis. The Adjusted R2 value of the multiple linear regression model is 76.3%. This means that the independent variable is able to explain 76.3% of the variability in the dependent variable, while the remaining 23.7% is explained by other variables not included in this research. From the results of the hypothesis test, it is known that taxpayer awareness of micro, small and medium enterprises, tax knowledge and understanding of taxpayers of micro, small and medium enterprises, tax sanctions and the quality of tax services have a significant effect on compliance with paying taxes.
Co-Authors Cindi Dwianti Roswita Iffah Qonitah Lydia Setyawardani Sarwenda Biduri Sigit Hermawan