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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN (Studi Empiris Wajib Pajak Badan Pada KPP Madya Pekanbaru) Putra Yuananda Yogi; Zirman Zirman; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the use of information technology, the level of understanding of taxation and awareness of taxpayers on the fulfillment of tax obligations. The object of this research is the Pekanbaru Intermediate Tax Service Office. The method used in this research is hypothesis testing. The population and sample in this study were corporate taxpayers who were registered at the Pekanbaru Intermediate Tax Service Office. The data source of this research is a questionnaire distributed to 91 corporate taxpayer respondents. The data analysis method used in this research is descriptive statistics and multiple linear regression using thedata processing software program Statistical Product and Service Solution (SPSS) version 25.0 for windows. The results of this study indicate that the use of information technology, level of understanding of taxation and awareness of taxpayers has a significant effect on the fulfillment of tax obligations.Keywords: Fulfillment of Tax Obligations, The Use of Information Technology, Level of Tax Understanding, Taxpayer Awareness
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, KOMPETENSI APARATUR PEMERINTAH DAN KETAATAN ATAS PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Kasus Pada OPD Di Kabupaten Rokan Hulu) Muntakoh Ahmad; Surya Adri Satriawan Raja; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to seek empirical evidence of the Effect of Performance-Based Budget Implementation, Government Apparatus Competence and Compliance with Regulations on Accountability of Government Institutions Performance (study case on OPD in Rokan Hulu Regency). This study used a questionnaire method. The questionnaire method is a questionnaire that is filled in and answered by the respondents who carry out local government functions. The research sample was 87 people. Hypothesis testing is carried out using Multiple Linear Regression Analysis. The statistical test tool used is the Statistical Product and Service Solution (SPSS) ver. 21.0 for Windows and Microsoft Excel 2010. The results showed that the implementation of performance-based budgeting has a significant effect on the accountability of government performance, the competence of government officials has a significant effect on the accountability of government performance, and compliance with laws and regulations has a significant effect on the accountability of government performance.Keywords: Implementation of Performance-Based Budgeting, Competence of Government Officials and Compliance with Laws and Regulations on Performance Accountability of Government Agencies (AKIP)
ANALISIS REALOKASI DAN REFOCUSING ANGGARAN DANA DESA PADA MASA PANDEMI COVID-19 (Studi Kasus pada Kabupaten Kuantan Singingi) Yohana Rise; Darlis Edfan; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine whether the implementation is in accordance with the plan regarding shifting the village fund budget during the COVID-19 pandemic. Changes in regulations regarding the use of village funds in handling COVID-19 in Kuantan Singingi Regency include (1). The use of village funds for the prevention and handling of Covid-19; (2). Village Cash Intensive Work; (3). Village Cash Direct Assistance. To achieve this objective, a qualitative method with the type of case study was used. The population in this study was 218 villages in Kuantan Singingi Regency, then the researchers divided the villages into four regions based on the geographical location of each village, the data on the number of covid prevention budgets in the village were sourced from the Social and Village Empowerment Service (Dissos PMD). Data collection techniques using interview techniques, observation and documentation. To ensure the validity of the data, triangulation was carried out, namely source triangulation and technical triangulation. Informants in this study consisted of key informants, key informants and supporting informants. The key informants were the Head of the Village and Community Empowerment Social Service, the Village Arrangement and Cooperation Section, and the Village Finance Section. Data analysis is done by collecting data, reducing data, and making conclusions. The results showed that the reallocation and refocusing of the Village Fund for the prevention and handling of Covid19 in Kuantan Singingi Regency was Rp. 177,009,214,000,-. Reallocation and Refocusing of Village Funds for Cash Intensive Work 51,808,938,000,-. And Direct Cash Assistance 600 thousand per month within 3 months of distribution. During the Covid-19 pandemic, in the administrative and accountability stages, there were obstacles, namely the implementation of unexpected expenditures, the budget that had been set in the estimated costs that had been budgeted, there were price differences in the market. Another problem is that there is overlapping data or duplicate data in the distribution of the aid.Keyword : Village Fund, Reallocation, Refocusing, Covid-19 Pandemic
PENERAPAN APLIKASI MYOB ACCOUNTING VERSI 18 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA CV. TANI JAYA KABUPATEN PURWOREJO Dean Mutiara; Supriono Supriono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 10 No 1 (2022): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v10i1.187

Abstract

Economic development in Indonesia is now very fast and there are increasing numbers of increasingly competitive business competitors. The company’s ability to generate profits it the key to the company’s success. Because, this will affect the sustainability of the company to move forward and influence cooperation between one company and another company. For this reason, it is necessary to have a financial report to help smooth the company in making decisions and predict the condition of the company in the future. Preparation of financial statements at CV. Tani jaya is done by inputing the company’s initial data, inputing transaction data, the printing financial reports as January 31 by using MYOB Accounting v18 application. The purpose of this study is to know how big the benefits of preparation of financial statements at CV. Tani Jaya by using MYOB Accounting v18 application.. The results of the research in this Final Project report concluded that the financial statements made by CV. Tani Jaya by using MYOB Accounting v18 application consist of the income statement and statement of financial position as of January 31, 2019 which are prepared in accordance with the SAK EMKM. The financial statements are made to find out information about the income statemenet and statement of financial position so that it can be used as a means of decision making in the future. While the application is used so that the process of making financial statements is faster and more accurate .
ANALISIS INVESTASI PROYEK PROPERTI PT KHARISMA KATULISTIWA HIJAU Revi Salas Ristantri; Supriono Supriono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 8 No 1 (2020): JURNAL EKONOMI DAN TEKNIK INFORMATIKA VOL. 8 NO. 1 FEBRUARI 2020
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.694 KB) | DOI: 10.37601/jneti.v8i1.129

Abstract

Indonesia has experienced a rapid increase in investment activities, for example in Kebumen. In line with the growth of investment, it is necessary to provide quality residential facilities, housing as one of the real estate products in the form of buildings which is an alternative choice.Investment to be profitable if the investment can make investors benefit. In the business world requires a more accurate business feasibility measurement system by displaying the data as supporting evidence and calculated according to the reality of either experiencing a deficit or surplus, so as to increase the confidence of prospective investors to invest in the company. This study aims to determine the results of the analysis of investment feasibility of property projects of PT Kharisma Katulistiwa Hijau uses profit data in 2018 in assessing investment profitability using the Net Present Value (NPV), Payback Period (PP), and Internal Rate of Return (IRR) methods. The results of this study indicate that investment in property projects that are executed are worthy, with the results of the Net Present Value (NPV) of Rp 79,478,735.19 (positive value), Payback Period (PP) for 6 months 28 days, which is faster than the investment age of 12 month, Internal Rate of Return (IRR) of 9.45% /month where the bank deposit interest is 6% so that the investment is worth receiving.
PENGARUH SIKAP INDEPENDENSI, PROFESIONALISME, PENGALAMAN KERJA, KOMPETENSI DAN KUALITAS KINERJA INTERNAL AUDITOR TERHADAP EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN (Studi Kasus Pada PT Bank BRI PerseroTbk Kab. Purworejo) Supriono Supriono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 2 No 2 (2014): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

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Abstract

Bank Rakyat Indonesia (BRI) is one of the largest goverment owned bank in Indonesia. At BRI are resident auditor unit as an internal auditor. Internal auditor should heve an attitude of independence, professionalism, work experience, competence, and quality performance that is able to influence the effectiveness of the internal control structure in BRI. This study uses primary data through questionnaires conducted on 12 unit of BRI and 1 branch in Kutoarjo. The number of espondents as many 36 respondents. The sampling is done by using puposive sampling. The data analysis technique used is the hypothesis testing multiple liniar regression and coorelation. The result showed that (1) the attitude of the independence of the internal auditor has a significance level of 0,584 greater than 0,05, whice mean a positive however not significant effect on the effectiveness of the internal control structure. (2) the professionalism of internal auditors have a significance level of 0,119 greater than 0.05 whice means a positive however not significant effect on the effectiveness of internal control structure. (3) the internal auditor`s work experience has a significance level of 0,446 greater than 0,05 whice means a positeive however not significant effect on effectiveness of the internal control structure. (4) the competence of internal auditors have a level of significance 0,000 less than 0,05, whice means positive and sifnificant impact on the effectiveness of the internal control structure. (5) the quality of work of iternal auditors have a significance level of 0,039 less than 0,05 were positive and significant impact on the effectivencess of internal control structure. Keywords : attitude independence, professionalism, work experience, competence, quality, performance, effectiveness of internal control structure BRI
PENGARUH SIKAP, NORMA SUBYEKTIF, PERSEPSI PENGGUNAAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DENGAN MINAT PENGGUNAAN SEBAGAI VARIABEL MODERASI Supriono Supriono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 3 No 2 (2015): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

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Abstract

Penelitian ini akan menganalisis faktor-faktor yang mempengaruhi keberhasilan implementasi sistem informasi akuntansi di UKM Kebumen, menggunakan Theory of Reasoned Action (TRA), dan Technology Acceptance Model (TAM). Responden dalam penelitian ini berjumlah 50 responden, yang terdiri dari 16 responden dari kelompok usaha kecil dan 34 responden dari kelompok usaha menengah. teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda, sedangkan variabel mediasi digunakan metode langkah analisis kausal. Hasil penelitian ini menyatakan bahwa 1). sikap berpengaruh positif dan signifikan terhadap penggunaan bunga / niat sistem informasi akuntansi. 2). subjektif norma berpengaruh positif dan signifikan terhadap minat penggunaan sistem informasi akuntansi. 3). dirasakan berpengaruh positif dan signifikan kegunaan pada kepentingan penggunaan sistem informasi akuntansi. 4). Persepsi kemudahan penggunaan prceived berpengaruh positif dan signifikan terhadap minat penggunaan sistem informasi akuntansi. Mediasi variabel (niat dalam penggunaan AIS sebagian memediasi pengaruh persepsi kemudahan penggunaan untuk penggunaan AIS. Sementara sikap variabel, persepsi manfaat menengahi sempurna niat dalam penggunaan perilaku penggunaan AIS. Minat Variabel penggunaan AIS tidak memediasi pengaruh norma subjektif variabel terhadap penggunaan sistem informasi akuntansi. Kata Kunci : Sistem Informasi Akuntansi, TRA dan TAM
ANALISIS DETERMINAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI BAGI USAHA KECIL DAN MENENGAH DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono Supriono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 3 No 1 (2015): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

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Abstract

Information technology has an important role in supporting the business processes of a company, including small and medium enterprises. In a large enterprise application of information technology has been widely applied in supporting the progress ofhis business. In contrast to thesmall and medium enterprisesusing information technologywas stilllowin the processto supportbusiness activities. Viewed from the sidebenefits of information technologywillhave a positive impactfor SMEs include improved accessto markets, information, efficiency of production and so forth. In addition,the use of technology by SMEs will bring new business opportunities. This study will analyze the factors that affect the successful implementation of accounting information systems in SMEs Kebumen, using the Theory ofplannned Behaviour(TPB). Respondents in this study amounted to 50 respondents, which consisted of 16 respondents from small business group and 34 respondents from the group of medium-sized businesses.Analysis techniques used in this study is the multiple regression analysis, while the mediating variables used method of causal analysis step. The results ofthis study states that1) attitude positive and significant effecton the interest/intention use of accounting information systems. 2). subjective norm positive and significant effecton the interest in the use of accounting information systems. 3). Perceived behavioral control of significant negative effect on the desirability of using accounting information systems.4)Intention inthe use of SIA positive and significant impacton the use ofAIS. The higher the interest of SMEs in using the higher SIA use.5) Mediating variable interest in the use of AIS does not moderate variable subjective norma gainst the use ofAIS. Moderate interest in the use of AIS perfect mediate variable attitude sand perceptions of behavior alcontrol on the use of AIS Keywords; Accounting Information System, SMEs, TPB
DESAIN SISTEM AKUNTANSI PENJUALAN KREDIT DAN PEMBELIAN KREDIT PADA PD. BINTANG SAMUDERA PERKASA DI YOGYAKARTA Supriono Supriono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 1 No 1 (2013): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

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Abstract

Teaches accounting system accounting information processing systems, since the data is recorded in a document through a variety of power-sharing system of the organization, financial data are processed in a variety of accounting records to the information presented in the financial statements. This study is intended to contribute to the Company Trade (PD) Bintang Samudera Perkasa, which is ditributor Isano PVC pipe, fittings, box gutters, hoses, gutters carpet, water faucets and others. Researchers will contribute about credit sales accounting system and accounting system of credit purchases. So that the company can properly record accounting transactions, it is necessary to be prepared a variety of recording procedures and support facilities. Transactions that occur in huge numbers in the company and can involve nearly every part of the company. Each transaction has its own characteristics, for example, there is associated with the receipt of cash, there are expenses associated with cash, there are related to the transfer of goods (both from within the company to the outside or vice versa), there are external parties involved, and there are many more. Because it has different characteristics, each transaction must be recorded in different ways. To set up accounting procedures vary, the required accounting systems. Key words: accounting system of credit sales and credit purchases accounting system in PD Bintang Samudera Perkasa
PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA AUDITOR YANG BEKERJA DI KANTOR INSPEKTORAT KABUPATEN PELALAWAN) Sahrani S Almaida; Rasuli Rasuli; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of independence, emotional intelligence, spiritual intelligence and organizational commitment to auditor performance. sample of this study is the auditors who working in the Inspectorate office Pelalawan district at 2020. The sampling method is used purposive sampling methode with total 39 respondents and the population 45 peoples who used in this study. The data source used in the study was the primary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23.0 windows. The result proved that: (1) independence had a effect on auditor performance. (2) emotional intelligence had a effect on auditor performance. (3) spiritual intelligence had not effect on auditor performance. (4) organizational commitment had a effect on auditor performance.Keywords : Independence, Emotional Intelligence, Spiritual Intelligence, Organizational Commitment, Auditor Performance
Co-Authors Ade Elbani Adhinta Salsabiila Agnes Christy Anggrainy Ajеng Diviе Еkananda Akbar Ilham Andika Restu Putra P. Andika Yoga Baskara Andreas Andreas Angelina Diah Kusumasari Annisa Nur Faida Ardy Dwi Juniantoko Aulia Devi Maharani Azmi Yuliana Bagus Nur Herawan Bambang Petrus Simamora Bhirawa Manggala Bogi Pratomo Christina Rimbun S L Sitanggang Clarissa Yovianingtyas Darlis Edfan Dean Mutiara Dendy Derganata Gustria Desy Melania Dwi Anita Dinda Mei Diana Dwi Fitriani Eka Intan Kumala Putri Elok Lestyani Purboningrum Elza Zuhry Enni Savitri Fahmy Zulkifli Fandi Achmad Fitriana Fajrin Ramadhany Fitrios Ruhul Harijono Achmad I Made Budi Suksmadana I Nyoman Wahyu Satiawan I Nyoman Wahyu Setiawan Ida Bagus Fery Citarsa Ika Septiana Puspita Sari Imеyla Еknis Lеstari Inаs Аrfiеny Hаlimаtus Nаdiyаh Khansa Sanchia Salsabila Komang Pandu Triwiyana Lionides Andrean Putra Yoni Luqfia Refina Mazidatus Sakinah Miftahur Rohmah Oktavia Mochammad Al Musadieq Mohamad Rizaldy Muchtar Tsabit Mukhamad Subandi Mukhammad Kholid Mawardi Muntakoh Ahmad Mustaring Mustaring Mu’adz Shidqi Noraimah Noraimah Novrika Yanti Nurmalaika Ayuni Kesuma Pangestuti, Edriana Puput Solekhah Putra Yuananda Yogi R.Adri Satriawan Surya Raden Mohamad Herdian Bhakti Rahmah Alfiani Raka Argiansyah Arya Narindra Rasul M Rasuli M. Rasuli Rasuli Ratmiaji Ratmiaji Restu Agusti Revi Salas Ristantri Reza Dimas Syahputra Rilian Pratama Rinaldy Achmad Roberth Fathoni Rita Anugrah Rizka Rakhmawati Rosmiza Bidin Rеgina Hеidy Pangеstu Sahrani S Almaida Septhea Dwi Pratiwi Solly Aryza Sudarmiatin Supriyatna Supriyatna Surya Adri Satriawan Raja Syahra Ariesta Fitria Sari Syifa Mustika Tarsono Ulya Hasna Wilujeng Warindi D Wiyadindi Novian Zahra Yesi Mutia Basri Yohana Rise Yulius Duma Zakiyah Zakiyah Zirman Zirman