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The influence tax transparency, trust, service quality on SME taxpayers' willingness to pay taxes in Bengkulu Tri Lestari, Nur Hikmah; Fadli, Fadli
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.747

Abstract

The purpose of the research is to investigate and explain taxpayers' behavior, specifically their willingness to fulfill tax obligations, through the application of The Theory of Planned Behavior (TPB). Employing a quantitative-explanatory approach, this study specifically targets taxpayers involved in the SMEs industry. The sample size is determined using purposive sampling techniques, calculated through the Slovin formula, considering a total population of 3,883 SMEs in Bengkulu. The objective is to collect responses from 100 business actors in the SMEs industry, with selection criteria including individuals engaged in Micro, Small, and Medium Enterprises (MSMEs) in trade, industry, and services within Bengkulu, having a minimum business tenure of one year. Tax transparency has a positive and significant impact on the willingness to pay taxes. Trust has a positive and significant effect on the willingness to pay taxes. Service quality has a positive and significant impact on the willingness to pay taxes in Bengkulu City.
Boosting SME sales with cash-on-delivery e-commerce and Instagram in Bengkulu: New normal revenue enhancement Darisna, Vivin; Fadli, Fadli
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.749

Abstract

This research aims to examine the extent of the influence of Cash on Delivery (COD)-based e-commerce and Instagram social media on the increase in sales revenue for MSME products in the new normal era. This study employs a quantitative approach with primary data sourced from questionnaires. The research population consists of MSMEs in the city of Bengkulu, totaling 44,472, with a sample size determined using the Slovin formula at 10%, resulting in a sample of 100 MSMEs utilizing COD-based e-commerce and Instagram social media. The collected data are then processed using Smart PLS 4 software. The results indicate that MSMEs using COD-based e-commerce and Instagram social media positively influence the increase in sales revenue for SMEs. Through testing, it is observed that variable X1 has a path coefficient of 0.447 with a p-value of 0.002 < 0.05, and variable X2 has a coefficient of 0.543 with a p-value of 0.000 < 0.05, signifying that these variables positively impact the increase in sales revenue for MSMEs.
FAKTOR PENENTU KINERJA MANAJERIAL SKPD DI KOTA BENGKULU Melinda, Rekha; Fadli, Fadli
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.97 KB) | DOI: 10.33369/fairness.v6i3.15139

Abstract

This study aims to examine the effect of public accountability, clarity of budget targets, and management control systems on SKPD managerial performance.The population of this study was all SKPDs of Bengkulu City. Data collection using a questionnaire. Obtained as many as 89 respondents consisting of echelon II, echelon III, echelon IV officials. Data analysis using multiple linear regression.The results showed that public accountability, clarity of budget targets, and management control systems had a positive and significant effect on SKPD managerial performance. 
PENGARUH STRES KERJA, DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN DI KOTA BENGKULU Saputra, Ade Tri; Fadli, Fadli
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.534 KB) | DOI: 10.33369/fairness.v7i1.15146

Abstract

This research is a quantitative study that aims to examine the effect of work stress, work discipline, and motivation on the performance of financial officers.The sample in this study were employees / financial officials in Bengkulu City with a total sample of 56 respondents. The data used in this study are primary data obtained by distributing questionnaires to respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of the SPSS version 16 program and a significance level of 5%.The test results show that 1) there is a significant effect of work stress on the performance of financial officers, 2) there is a significant effect of work discipline on the performance of financial officers, 3) there is a significant effect of work motivation on the performance of financial officers. financial officer performance.
PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, AKUNTABILITAS PUBLIK DAN KINERJA INSTANSI PEMERINTAH Cholis, Nur; Fadli, Fadli
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.283 KB) | DOI: 10.33369/fairness.v7i2.15152

Abstract

This research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. This study uses the Organization of Regional Devices (OPD) Bengkulu City as a sample of research.The sample selection in this research is done by using purposive sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS program.The result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution.
KARAKTERISTIK PEMERINTAH, TEMUAN AUDIT DAN KINERJA KEUANGAN PEMERINTAH PROVINSI BENGKULU Afriansyah, Berli; Fadli, Fadli; Usman, Darman
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.021 KB) | DOI: 10.33369/fairness.v7i3.15181

Abstract

This study aims to examine the effect of measures of government characteristics and audit findings on the financial performance of the district/city government of Bengkulu Province. The government characteristics observed consist of the size of government, regional wealth, dependence on central funds, administrative age, and balance funds.The subjects in this study were regencies/cities in Bengkulu Province which consisted of 9 regencies and one city. The data collection technique in this research is document analysis, namely secondary data in the form of local government financial reports for 2011-2015. The data analysis technique used a multiple linear regression test.The results showed that: government size, regional wealth, dependence on central funds, administrative age, balanced funds, and audit findings had no effect on financial performance in the Municipal / Regency government of Bengkulu Province
KARAKTERISTIK KEUANGAN SEKOLAH DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN SEKOLAH KEJURUAN DI BENGKULU UTARA Minarti, Aznia; Fadli, Fadli; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.662 KB) | DOI: 10.33369/fairness.v7i3.15188

Abstract

This research aims is to determine the school financial characteristics and supervision on the effectiveness of financial management of Vocational School in North Bengkulu. In this study the object of research is the school treasurer, treasurer committee, Chairman of Komita, and principal. Characteristics of school finance at are good or run according to the rules. Monitoring of financial management is also indispensable in the financial management of vocational schools. The results of the study indicate that the respondents' answers tend to agree to some point of activity carried out by the principal, school committee, treasurer, etc. The school financial management process should be efficient, cost-effective and financially appropriate, financial management must be well-directed and controlled in accordance with the original plan, program/activity, be open or transparent, and wherever possible using the capability/revenue outcome of funds which has been targeted through the previous plan is quite possible, so that the effectiveness of financial management can work well.
KARAKTERISTIK KEUANGAN SEKOLAH DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN SEKOLAH KEJURUAN DI BENGKULU UTARA Minarti, Aznia; Fadli, Fadli; Martiah, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.662 KB) | DOI: 10.33369/fairness.v8i1.15192

Abstract

This research aims is to determine the school financial characteristics and supervision on the effectiveness of financial management of Vocational School in North Bengkulu. In this study the object of research is the school treasurer, treasurer committee, Chairman of Komita, and principal. Characteristics of school finance at are good or run according to the rules. Monitoring of financial management is also indispensable in the financial management of vocational schools. The results of the study indicate that the respondents' answers tend to agree to some point of activity carried out by the principal, school committee, treasurer, etc. The school financial management process should be efficient, cost-effective and financially appropriate, financial management must be well-directed and controlled in accordance with the original plan, program/activity, be open or transparent, and wherever possible using the capability/revenue outcome of funds which has been targeted through the previous plan is quite possible, so that the effectiveness of financial management can work well.
PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PERAN PENGELOLAAN KEUANAGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Afifah, Siti; Fadli, Fadli; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.765 KB) | DOI: 10.33369/fairness.v8i2.15203

Abstract

This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA Puspita, Diana; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.743 KB) | DOI: 10.33369/fairness.v10i2.15247

Abstract

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.
Co-Authors Abdul Hafidz Abdullah Abdullah Abdullah, Ifnu Abdul Aziz Adelia, Nurul Adhiana, Adhiana Adi Putra, Danang Aeko Fria Utama FR Afifah, Siti Afriansyah, Berli Agung Nugroho Ahmad Jufri Ahmad Jupri Ahmad Syahwier, Coki Ahmad, Fauziah Aisyah Saleh, Nur Akbar, Khairul Akip, M Al Farisy, Alexandria Firdaus Al Rakhmah, Sulistina Alda, Alda Alfiani Alfiani, Alfiani Alfiansyah, Andika Aliyah, Mardjani Aman Aman Amara, Ulfha Suryana Amira Nabila Amirah, Asriwati Amiruddin Amiruddin Amrizal Amrizal Amsuardiman & Kusumadi - Ananda, Beby Karina Fawzeea Sembiring Ananda, Puteri Andi Nikhlani Andi Noor Asikin Anggraeni, Lutvi Angraeni, Rachmi Anharudin, Anharudin Anharudin, Anharudin Anna Apriana Hidayanti Annisa, Mulkyah Anwar Anwar Ardiawan, Ardiawan Ariani, Dinie Arlin Adam, Arlin Arlina Nurbaity Lubis Armawati Armawati, Armawati Arung, Kiki AS, Amru Bin ASASANDI, I GUSTI NGURAH ARYAWAN Asmar Asri, Rahmadi Astuti - Athira, Dini Atsiqah, Fadhlin Akbar Auliah, Muhammad Rifky Ayu Puspita, Intan Aziz, Ahmad Rijal Azzahra, Amalia Bahri bahri Baidhawi Baidhawi Barmawi Barmawi, Barmawi Bonggoibo, Olga Budi Juliandi, Budi Budi, Hasiun Burhan, Hasniar Cahya, Maeliandri Aulia Cahyono, Yohana Chairissa, Teungku Siti Citra Utami Dahara, Julia Dahliana, Irma Dalimunthe, Ritha F. Darisna, Vivin darsiani, Darsiani Dewantoro, Riy Dewi Hastuty Dewi Wijayanti Diana Puspita Dina Novita, Dina Dipokusumo, Bambang Diva, Ni Putu Natasa Donny Fernando Doyosi, Riri Putri Eka Fitriyani, Eka Eka R Gunardi Eka Sari, Erni Endang Sulistya Rini Eriman, Laode Erny Kusdiyah Erwiantono Fajriani, Nurdani Farhan, Andi Fathorroji, Fathorroji Fauzan Fahrussiam Fawzeea Sembiring, Beby Karina Febri, Suri Purnama Febriana, Rahmi Febyola, Salsabilla Ferdiansyah Ferdiansyah Fernando, Donny Fikri PA, Aida Umi Fitriani, Devia Fitriyana Fitriyana, Fitriyana Fransiskus, Ronaldo Fuad Farras Gazalin, Junaid Ginting, Kevin Hizkya Gusnanda, Jaya Hafni Zahara Halimatusyadiah, Halimatusyadiah Hambali Hambali Hambari, Hambari Hamid, Hasnaini Hanisah, Hanisah Hardiansyah Hardiansyah Harianto Harianto Hariati , Fitria HARTATI Hartati Hartati Hartono Hartono Haser, Teuku Fadlon Hasnah Hasnah Hasnawati Helmin Rumbiak, Helmin Herawansyah, Herawansyah Heri Heryanto Heronimus Sinyo Kelen, Lusianus Hertiana, Hertiana Hilman Ahyadi Husain, Pahmi Husri, Hasiwulansi I Ketut Budastra, I Ketut I Wayan Patrayasa, I Wayan Ibrahim Ibrahim Ihu, Safardan Ko Iinnaninengseh, Iinnaninengseh Ilyas, Muh. Imamshadiqin, Imamshadiqin Imanuel Putra, Jovan Indah, Zainatuts Tsaniyah Irada Sinta Irvan Tasnur Ishaq Iskandar, Muh. Iskandar, Ratnasari Isma Coryanata Ismadi Ismadi Jailani Jailani Jamaludin . Jasmine, Cinta Aurel Jaya, Hanipan Iwan Justicia, Adhisty Kharisma Kalukur Lili, Andreas Kamarudin, Anna Permatasari Kassaming Kembaren, Emmia Tambarta Khairunisa, Fitri Kholis Ernawati Khrisna Agung Cendekiawan Kuncoro, Zain Bagus Kusman, Hardi Laila Nazirah Lesmana, E. Lestari, Fitri Dewi Lien Damayanti Lilik Hidayati, Lilik Lindriani, Lindriani Lismawati, Lismawati M Yusuf M. Yusuf Maelia, Wina Magfirah, Afdalul Maharani, Detta Rizka Mahmud, Andi Tenri Bau Astuti Mandalika, Eka Nurminda Dewi Manullang, Stevania Mardin, Yuzuf Maria Estela Karolina Martiah, Lisa Martiah Nila Martina Martina Mashuri Mashuri Masnita, Masnita Masriani . Mastiah Mastiah, Mastiah Maulana, Mirza Much Meilisa, Mulya Melinda, Rekha Meutia Nauly Minarti, Aznia Mishbahuddin, Mishbahuddin Mizanuddin Sitompul MMSI Irfan ,S. Kom Montolalu, Ivan Adrian Muammar Muammar, Muammar Muh. Akbar Muhamad Siddik Muhammad Idris Muhammad Mabrur Muhammad Rapita Kun Panuluh Muhammad Yunus Muhsin Efendi Murdani Murdani, Murdani Murdiana, Murdiana Mustika, Juli Nasution, Ahmad Syarif Neliyawati Nengi Retang, Meldi Ni Made Nike Zeamita Widiyanti Niechi Valentino Nilahayati Ningsih, Eka Sarofah Nirmalasari, Fadhilah Ayu Nofriadi Nofriadi Novita Sari Nur Cholis Nura, Nura Nurbayani Nurbayani Nurdan, Nurdan Nurhajijah, Nurhajijah Nurkhamim, Nurkhamim Nurlia Nurlia Nurrachman Nurrachman Nursan, Muhammad Nurul Aisyah NURUL AZIZAH Oihu, Safardan Ka Oktaviani, Tetra Pande Komang Suparyana Paridah Paridah Patoding, Seprinus Pesha, Indry Nirma Yunizul Plasay, Makkasau Prasedya, Eka Sunarwidi Prasetya, Muhammad Dimas Pratama, Agus Pratama, Hari Arya Prima Dewi Kusumawati Pudyastuti, Rita Rena Purnama, Rizsky Wan Purnama, Rizskywan Purwanti, Eka Rela Pradana Puspita, Lisa Martiah Nila Putra, Rusnardi Rahmat Putri Hasmika, Ela putri, ika Putri, Riza Rabbani, Kartika Rahmadhani, Najwa Gusty Rahmi, Hayatul Rakhman, Amry Ramadani, Ramadani Ramadhan, Masri Ramayana Ramayana Ramiati Ramiati Ranialini, Nadya Raudatuzzahra, Raudatuzzahra Rauza Sukma Rita Rd. Selvy Handayani Reca Reca Restiawati, Restiawati Rhini Wulan Dary Ridha, Ridha Rifani Nur Sindy Setiawan Rini, Endang Soelistya Rita Ariani Rizky, Devi Yanti Romano Romano Romdany, Fany Eka Rosita Rosita Rozi, Tapaul Saeful Amin, Saeful SAFITRI, Sekar Saifuddin Saifuddin Sainuddin, Sudirman Samiran, Samiran Saputra, Ade Tri Sari, Idcha Rahma Sastria, Andi Sa’diyah, Halimatus Selamat, Nor Hafizah Septiadi, Dudi Setiawati, Riska Sihite, Perdana Liansyah Siregar, M. Bangun Siti Aisyah Siti Rahmawila Suadi Suadi Sudjatmiko, Dwi Praptomo Sudrajat, Sudarajat Sugiah, Sugiah Suhaimi Suhaimi Sulaeman Sulaeman Sulistianto, Sulistianto Supardiono, Supardiono Supri, Aisyah Supriadi Supriadi Suryadi Suryadi Suryaningsih Ndahawali Susanti, May Susanti, Zulida Susanto, Wibowo Hanafi Ari Sutrisno Papayungan Suwardji Syarif Husni Syarif, Muhammad Ilham Al Ghiffari Tania, Irna Tanjung, Ade Firmansyah Taslim Sjah, Taslim Taufik Hidayatullah, Taufik Taufiqurrahman Taufiqurrahman Tiolina Evi Nausta Pardede Toalib, Irmayanti Tri Lestari, Nur Hikmah Ully, Sulidah Usman, Darman Utami, Tri Arini Vanchris, Deo Rizki Venisa, Zerini Verawati Wahyu Indah Dewi Aurora Widiastuti, Mira Yadnya, I Dewa Gede Sayang Adi Yakin, Addinul Yanto, La Yuki Yuniara, Ridha Zamli Zuriani, Zuriani