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Parju Parju
FEB UNTAG Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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STUDI TENTANG KECENDERUNGAN KECURANGAN AKUNTANSI PADA PT. UNI LOGISTIK INDONESIA Agustina Sulistiyowati; Parju Parju
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.322 KB)

Abstract

This study aims to determine the influence of internal control systems, suitability of compensation, morality of management to the tendency of accounting fraud at PT. Union Logistics Indonesia. The tests were conducted at head office and 7 branch offices. This study used questionnaires with respondents consisting of managerial and finance section of 42 respondents.The results showed that the internal control system has a negative and significant effect on the tendency of accounting fraud.  Suitability of compensation has a negative and significant effect on the tendency of accounting fraud. Morality of management has an effect on negatively and significantly to the tendency of accounting fraud.Keywords: Internal control system, suitability of compensation, morality of management, tendency of accounting fraud.
PENGALAMAN USAHA DARI PEMBELAJARAN ESKALASI KOMITMEN Nurchayati Nurchayati; Parju Parju
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

This study examines the causality relationship between experience and escalation of commitment to prestige milkfish SMEs in Semarang, Central Java, Indomesia. This study used a laboratory experimental design with subjects of 60 SMEs. The independent variable is experience measured by the length of effort of the average business of 11 years and the dependent variable is the escalation of commitment as measured by investment decisions on a scale of 10 to 100.The results of the study with both descriptive and independent t-test analysis showed that experienced SMEs had a greater escalation of commitment compared to SMEs who lacked experience. This research is expected to provide empirical evidence that supports that business actors' experience influences decision making and provides a better understanding of the factors of experience that lead to escalation of commitment.keywords: experience, escalation of commitment, SMEs
Determinasi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) DI KOTA SEMARANG Laelatul Qodariyah; Parju Parju
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (784.705 KB) | DOI: 10.56444/sa.v9i1.1537

Abstract

This study aims to analyze the influence of understanding tax regulations, tax sanctions, tax awareness on tax compliance of SMEs in the city of Semarang. The data used are primary data in the form of a questionnaire (questionnaire) using a Likert scale. The sample used in this study were 100 respondents with calculated using the Slovin formula. The sampling method used in this study is cluster random sampling (regional sampling technique). Analysis of the data used by researchers is multiple linear regression analysis with SPSS application           The results showed that the understanding of taxation regulations had a positive and significant effect on the compliance of MSME taxpayers with a β value of 0.512 and a significance value of 0,000. Tax sanctions have a positive and not significant effect on MSME taxpayer compliance with a β2 value of 0.149 and a significance value of 0.121. Tax awareness has a positive and insignificant effect on MSME taxpayer compliance with a β3 value of 0.194 and a significance value of 0.077.Keywords: Understanding of Taxation Regulations, Tax Sanctions, Tax Awareness, Taxpayer Compliance
Pengaruh PAD, DAU, DAN DAK Terhadap Indeks Pembangunan Manusia Di Kota Semarang Satmaka Srasa Saswatata; Parju Parju
Serat Acitya Vol 11, No 1 (2022): Kerakyatan dalam bisnis
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i1.2953

Abstract

Penelitian  ini bertujuan  untuk menguji  Pendapatan  Asli  Daerah  (PAD),  Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Indeks Pembangunan Manusia (IPM) pada Kota Semarang selama tahun 2015-2019. Populasi dalam penelitian ini terdiri dari laporan realisasi bulanan PAD, DAU, DAK, DAN IPM, sehingga sampel yang diperoleh sebanyak 60 data. Penelitian ini menggunakan cara pengumpulan data dengan metode dokumentasi dengan  sifat  datanya  adalah  data  kuantitatif.  Teknik  analisis  yang  digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) berpengaruh positif dan signifikan terhadap kualitas pembangunan manusia.Kata Kunci : PAD, DAU, DAK, IPMThis study aimed to examine Regional Original Income (ROI), General Allocation Funds (GAF), and Special Allocation Funds (SAF) affected by the Human Development Index (HDI) in Semarang City from 2015-to 2019. The population of his study consisted of monthly realization reports of ROI, GAF, SAF, And HDI, the sample obtained was 60 data. This study used the method of data collection with the documentation method with the nature of the data was quantitative data. The analysis technique used in this research was multiple linear regression. The results of the study showed that the Regional Original Revenue (ROI), the General Allocation Fund (GAF), and the Special Allocation Fund (SAF) had a positive and significant effect on the quality of human development.Key Word: ROI, GAF, SAF, HDI
ANALISIS PERBANDINGAN HARGA DAN KUANTITAS PENJUALAN BUAH IMPOR DAN LOKAL DI KOTA SEMARANG Parju Parju; Nurchayati Nurchayati
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.905 KB)

Abstract

The purpose of this study is to find out the comparison of the prices of imported and lokal fruits at the city of Semarang and to compare the quantity of sales of imported and lokal fruits in the city of Semarang. The population of the study were all fruit traders in the city of Semarang. The sample in this study were 89 fruit traders in the city of Semarang.The results of the study Price of wine, apples, papaya, melon, durian, srikaya, pear, oranges, lokal kelengkeng and imports are the same, depending on the quality of lokal and imported fruit. Lokal and imported fruits of low quality are sold at low prices, relatively the same, while lokal and imported fruits that are of good quality are sold at higher prices which are relatively the same, so that lokal fruits can be priced to compete with imported fruit. The sales quantity for lecil wine outlets, lokal apples is greater than the sale of imported fruit and the quantity of sales of papaya, melon, durian, lokal kelengkeng orange is lower than imports. While the large dioulette from the sale of grapes, apples, papaya, melon, durian, srikaya, and lokal kelengkeng is lower.Keywords: Price, Sales, Imported Fruits, Lokal Fruits
Co-Authors Agustina Sulistiyowati Laelatul Qodariyah Nurchayati Nurchayati Satmaka Srasa Saswatata