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Socio-Economic Conditions and Adoption of Regional Tax Information System Innovations (At the Cimahi City Government Regional Revenue Management Agency) Eko Setyanto; Rini Handayani
Jurnal Manajemen Indonesia Vol 20 No 3 (2020): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v20i3.3522

In the aim of increasing accountability and receipt of local revenue, especially Regional Taxes, Cimahi City Regional Government, namely the Regional Revenue Agency Management Agency (Bappenda) of Cimahi City, made an innovation in the form of regional tax information systems including e-pad and so on. local tax information system, especially by employees of Cimahi City Bappenda. Bappenda of Cimahi City, in particular has made various efforts such as improving the socio-economic conditions of its employees such as education, income, age, and cosmopolitan. This study aims to determine the socio-economic conditions and the adoption of innovative local tax information systems in Cimahi City Bappenda. This research was conducted using quantitative methods. Data was obtained using a questionnaire distributed to employees of Cimahi City Bappenda. The analysis of this study uses multiple linear regression to determine the effect of education, income, age and cosmopolitan on the adoption of local tax information system innovations either simultaneously or partially. The results showed that education, income, age and cosmopolitan influenced the adoption of regional tax information system innovations in a positive and significant part, and the relationship of all independent variables simultaneously with the adoption of local tax information system innovations included in the criteria of a very strong relationship. Keywords— Innovation Adoption; Socio-Economic; Regional Tax Information System.

Pengaruh Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Reklame di Kota Cimahi Annisa Aulia; Eko Setyanto
JSMA Vol 14 No 2 (2022): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v14i2.106

Penelitian ini bermaksud untuk menguji pengaruh kepatuhan Wajib pajak dan pemeriksaan pajak terhadap penerimaan pajak reklame di Kota Cimahi. Populasi dalam penelitian ini adalah 94 orang WP reklame yang tercatat di Pemerintahan Kota Cimahi dengan teknik penarikan sampel memakai proportional sampling method. Metode pengumpulan data yang dipakai adalah observasi dan kuesioner. Metode analisis untuk penelitian ini dilaksanakan dengan memakai analisis regesi linear berganda. Hasil penelitian menunjukkan bahwa kepatuhan WP & pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak reklame.

Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal dalam Mengurangi Salah Saji Laporan Keuangan Eko Setyanto; Siti Widiana Nurhanifah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3184

The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.

Evaluasi Penerapan Software Akuntansi Accurate dalam Penyusunan Laporan Laba Rugi Hasni Aropah; Eko Setyanto
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3193

Accurate accounting software is a business application that helps SMEs manage their business easily. Processing financial data into financial reports needed to help plan the company's future. The profit and loss report is a financial report that reports on the company's operational activities by calculating income and expenses for one period and then the profit and loss report can be determined. The profit and loss report can be used as a way to assess the company's level of success in a certain period and also to understand the company's development. This research aims to determine the evaluation of the application of accurate accounting software in preparing profit and loss reports. The type of research used is qualitative research, with a sampling technique, purposive sampling. The research method used is User Acceptance Testing, with a type of testing, Black Box Testing. The results of this research show that accurate accounting software is effective in preparing profit and loss reports, easy to understand and easy to detect errors. This error can be detected by reviewing the transaction data that has been input. With the help of Standard Operating Procedures, companies can minimize errors, make control easier and enable to run company smoothly

Analisis Implementasi Pemberlakuan Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat Dan Pemerintah Daerah Pada Pajak Bumi Dan Bangunan Di Badan Pengelola Pendapatan Daerah Kota Cimahi Dian Kaniawati; Eko Setyanto
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.315

Regional governments regulate and manage their own government affairs according to the principle of autonomy and co-administration that in order to create an effective and efficient allocation of national resources, it is necessary to regulate the management of financial relations between the central government and regional governments that are just, harmonious and accountable based on Pancasila and the Law of the Republic of Indonesia. The 1945 Constitution of the Republic of Indonesia. The research method used in this study is a descriptive method with a qualitative approach. Data collection techniques used include library research, field research, and interviews. Then the informants in this study were 6 people, who were determined purposively. The data analysis was carried out through triangulation. The results of the study concluded that the Potential Realization of Certain Land and Building Tax Revenues from Land and Building Tax in Cimahi City in the Next 5 Years will experience a significant increase

Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal dalam Mengurangi Salah Saji Laporan Keuangan : Studi Kasus pada Yayasan Daarut Tauhid Eko Setyanto; Siti Widiana Nurhanifah
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3184

The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.

Evaluasi Penerapan Software Akuntansi Accurate dalam Penyusunan Laporan Laba Rugi Hasni Aropah; Eko Setyanto
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3193

Accurate accounting software is a business application that helps SMEs manage their business easily. Processing financial data into financial reports needed to help plan the company's future. The profit and loss report is a financial report that reports on the company's operational activities by calculating income and expenses for one period and then the profit and loss report can be determined. The profit and loss report can be used as a way to assess the company's level of success in a certain period and also to understand the company's development. This research aims to determine the evaluation of the application of accurate accounting software in preparing profit and loss reports. The type of research used is qualitative research, with a sampling technique, purposive sampling. The research method used is User Acceptance Testing, with a type of testing, Black Box Testing. The results of this research show that accurate accounting software is effective in preparing profit and loss reports, easy to understand and easy to detect errors. This error can be detected by reviewing the transaction data that has been input. With the help of Standard Operating Procedures, companies can minimize errors, make control easier and enable to run company smoothly

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