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Kualitas Pelayanan Pajak Berdasarkan Persepsi Wajib Pajak Suprajadi, Lusy; M, Sylvia Fettry E.; Chrysantiami, Granita
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 9, No 2 (2008): The Winners Vol. 9 No. 2 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i2.719

Nation independence is characterized by its ability to finance development from taxation. Every citizen fulfilling objective requirements has an obligation to pay tax and therefore categorized as Wajib Pajak (Tax Payer). But in real practices, many people hide their income in order to avoid tax payment, moreover the decline of tax revenue influences the nationâ€™s ability to finance its sustainable development and managing the country. This condition causes Direktorat Jenderal Pajak (DJP) to enhance itself by modernizing administration and tax services. The implementation of this modernization concept in Bandung includes the development of Kantor Pelayanan Pajak (KPP) Madya Bandung. This research is done to know whether the modernization of taxation increases the service quality in KPP Madya compared to the previous service quality in the KPP. The data in this research are collected by closed questionnaire distributed to Wajib Pajak registered in KPP Madya Bandung as respondents. Sample is designated based on Simple Random Sampling technique. Hyphotheses are tested by parametric statistic paired samples t-test with an error level of 5%. The result of this research is that the service quality based on Wajib Pajakâ€™s perception after the modernization in KPP Madya Bandung is better than before the modernization in the KPP previously.

Mengukur Kerentanan Siswa Sekolah Menengah Melakukan Fraud : Survei di Kota Bandung Fettry, Sylvia
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.13904

Praktik korupsi yang banyak terungkap di Indonesia membutuhkan penanganan khusus di segi pencegahan sejak dini pada pendidikan sekolah menengah. Penelitian ini bermaksud untuk mengukur kerentanan siswa sekolah menengah melakukan fraud dalam rangka mengidentifikasi faktor pemicu fraud pada siswa sekolah menengah. Hal ini sangat penting agar setiap pemicu fraud dapat diberantas sejak usia dini. Penelitian ini merupakan studi deskriptif yang bersifat cross sectional dengan unit analisis siswa sekolah menengah di Kota Bandung. Pengumpulan data dilakukan melalui survei on-line dengan teknik snowball sampling. Di samping itu juga dilakukan wawancara kepada para guru pada beberapa sekolah menengah di Kota Bandung untuk mengkonfirmasi hasil survei. Hasil penelitian memperlihatkan bahwa kerentanan siswa sekolah menengah melakukan fraud cenderung rendah. Hal ini mengindikasikan pendidikan yang telah berjalan di sekolah menengah telah berhasil menanamkan karakter unggul sehingga kecenderungan siswa melakukan fraud ada pada kategori rendah. Sedangkan dilihat dari ranking kerentanan melakukan fraud, pressure menjadi faktor pemicu tertinggi.

RELEVANSI AKUNTABILITAS TERHADAP EFEKTIVITAS PROGRAM DANA DESA (Studi Kasus Desa-Desa di Kecamatan Cilengkrang) Rahayu, Puji Astuti; E.M., Sylvia Fettry
Media Riset Akuntansi Vol 7, No 1 (2017): Februari
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstrak Nawa Cita ketiga “Membangun Indonesia dari Pinggiran Dengan Memperkuat Daerah dan Desa Dalam Kerangka Negara Kesatuan” adalah salah satu program prioritas pemerintah. Dalam rangka pemenuhan prioritas pembangunan tersebut, pemerintah pusat membuat kebijakan Dana Desa. Penelitian ini bertujuan mendeskripsikan efektivitas program dana desa dalam bidang pembangunan dan pemberdayaan masyarakat desa serta mendeskripsikan peran akuntabilitas dalam menjelaskan efektivitas program dana desa. Jenis penelitian ini deskriptif, dan teknik pengumpulan data dengan cara observasi dan wawancara kepada pihak terkait di Desa Girimekar, Desa Melatiwangi, dan Desa Jatiendah. Efektivitas program Dana Desa didasarkan pada: (1) Ketepatan kebijakan, adanya kesesuaian perumusan kebijakan RPJM, RKP, dan hasil musrenbang dengan aktor yang tepat, yaitu: Aparat Desa, BPD, LPMD, dan tokoh masyarakat dan pencapaian pembangunan Desa, (2) Ketepatan pelaksana, telah diimplementasikan oleh aktor yang sesuai dengan kebijakannya, yaitu LPMD dan RT/RW setempat, dan (3) Ketepatan target pembangunan, dengan pertimbangan tingkat urgensi. Sedangkan akuntabilitas terlihat pada ketiga desa yang telah memasang foto pelaksanaan kegiatan pembangunan di papan pengumuman Kantor Desa, adanya prasasti yang ditandatangani oleh Kepala Desa di lokasi pembangunan, sehingga masyarakat Desa dapat memperoleh informasi penggunaan Dana Desa dengan mudah. Sehingga dapat disimpulkan bahwa akuntabilitas berperan dalam menjelaskan efektivitas program Dana Desa. Kata kunci: Akuntabilitas, Efektivitas, Program Dana Desa The Third Nawa Cita “Developing Indonesia from outer area by strenghtening vilages and region in the unitary state framework” is government’s priority program. Central government has established Village Fund Policy as a support. This study aims to describe the effectivity of village fund program in developing and empowering village community and to describe the role of accountability in defining the effectivity of village fund program. This research is descriptive. The data collection method is observation and interview with any relevant party in Girimekar, Melatiwangi, and Jatiendah Village. The effectivity of village fund program is measured by the appropriatenes of: (1) policy setting of RPJM, RKP, and Musrenbang by various parties i.e., Vilage Apparatus, BPD, LPMD, and some public figures in accordance with its achievement, (2) execution conducted by relevant party i.e., LPMD and local RT/RW, and (3) development target based on its priority level of consideration. The accountability is recognized by put some pictures of real development activities in the bulletin board of Village Office and its inscription signed by Village Head in the location of development. So that public can access information about village fund utilization. Thus, accountability has an important role in defining the village fund program effectivity. Keywords: Accountability, Effectivity, Village Fund Program

STAKEHOLDER ANALYSIS ON INDONESIAN E-COMMERCE TAXATION Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.997 KB)

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.

Enhancing Growth in Tourism SMEs: A Decision-Making Framework Utilizing the Analytic Hierarchy Process Hermawati, Adya; Sembhodo, Abimanyu Tuwuh; Fatmawati, Endang; Fettry, Sylvia; Wibowo, Teguh Setiawan
Jurnal Aplikasi Manajemen Vol. 22 No. 3 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.03.16

The urgency of revitalizing Indonesia's tourism sector post-pandemic is critical as the industry continues to face significant challenges in recovery. This research objective is to identify the key variables and specific regions that should be prioritized to enhance national tourism statistics. Employing a cross-sectional survey methodology, data were collected from 1,320 employees across 440 tourism SMEs in 11 regions of East Java, alongside insights from 33 policymakers. The research utilized the Analytic Hierarchy Process (AHP) to systematically compare and prioritize variables, integrating quantitative and qualitative data. The findings reveal that market orientation is the most crucial factor for the success of tourism SMEs in East Java, with Banyuwangi identified as the region with the highest potential for maximizing tourism performance. The novelty of this research lies in the application of AHP as a methodological framework, which facilitates a structured decision-making process informed by the expertise of diverse stakeholders. The implications of this study suggest that by adopting a market-oriented approach and implementing tailored strategies for specific regions, tourism SMEs can enhance their competitive advantage and significantly contribute to the overall growth of the tourism sector. Prioritizing Banyuwangi could unlock substantial economic benefits, reinforcing the region's tourism potential and driving broader economic prosperity.

ROLE OF PERCEIVED VALUE ON CUSTOMER LOYALTY THROUGH OPTIMIZATION OF SERVICE QUALITY AND INNOVATION Husin, Husin; Hermawati, Adya; Purbaningsih, Yuli; Susriyanti, Susriyanti; Fettry, Sylvia; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.03

Service providers must pay attention to customer satisfaction in their activities. They must focus on the quality of services provided and the need for innovation to increase customer value. It is important because service providers often pay little attention to the customer's perceived value in supporting service quality. The quantitative approach is used in this research. Data analysis is statistical and involves hypothesis tests. The survey is also conducted in which the data are obtained through a questionnaire. The object of research is service quality, innovation, perceived value, and customer loyalty. The research population is the customers of BPR Kedung Jaya Surabaya, with a sample of 100 respondents. The data collection instrument involves a questionnaire, documentation, and observation. The measurement scale is Likert Scale. The analysis technique in this research is a descriptive statistic and partial least square assisted by Smart PLS software. Results of the study show that: service quality has a significant effect on perceived value, innovation has a significant effect on perceived value, service quality has a significant effect on customer loyalty, innovation has a significant effect on customer loyalty, perceived value has a significant effect on customer loyalty, service quality significantly affects customer loyalty with the mediation of perceived value, and innovation significantly affects customer loyalty with the mediation of perceived value. This research implies that BPR Kedung Jaya Surabaya can use the results of this research as guidance to strengthen customer loyalty by examining all factors that influence research variables.

Innovation Capability of Learning Orientation Mediators on the Performance of Tourism Industry MSMEs Santoso, R Tri Priyono Budi; Fettry, Sylvia; Hermawati, Adya; Bahri, Syamsul; Fatmawati, Endang; Ali, Shujahat
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.08

The aim of this research is to prove the influence of learning orientation on the innovation ability and performance of MSMEs. Innovation ability mediates the influence of learning orientation on the performance of tourism MSMEs in Greater Malang. A quantitative approach was used with 100 tourism MSME owners in Malang Raya, East Java, Indonesia. Using Structural Equation Modeling (SEM) analysis, it shows that learning orientation has an influence on innovation ability and MSME performance and innovation ability has an influence on MSME performance and innovation ability is able to mediate the relationship between learning orientation and the performance of tourism MSMEs in Malang Raya. Based on the research findings, suggestions are put forward that tourism MSME actors in Greater Malang must adapt to environmental changes so that future researchers can study the business environment and market orientation to improve the performance of tourism MSMEs in Greater Malang.

The Effects Of Liquidity, Solvency, Type Of Industry, And Auditor Switching On Audit Report Lag In Lq45 Index Companies Fettry, Sylvia; Hersan, Kheren Yutinsia
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.48

Financial statement should provide high quality of information which is useful for stakeholder, especially investors to make investment decision. The important quality of a financial statement is timeliness. Otoritas Jasa Keuangan (OJK) has regulated that go public companies have to provide annual financial statement along with the audit report from public accountant that must be given to OJK not later than the end of third month after the financial year ends. Therefore, it is important for companies to pay attention in audit report lag. This research is focused on the effect of liquidity, solvability, type of industry and auditor switching toward audit report lag. This research is conducted at LQ45 Index Companies which are listed on Indonesia Stock Exchange in 2015 – 2018. The research method is causal study. The hypothesis is testing using panel data regression. This research founds that type of industry has a significant partial effect on audit report lag. Whereas, liquidity, solvability and auditor switching do not have significant partial effect on audit report lag. Furthermore, on simultaneous test, it is founded that liquidity, solvability, type of industry and auditor switching are simultaneously affecting audit report lag.

The Effect Of Financial Health Levels To The Indication Of Financial Statement Fraud In Transportation Sector Hanjaya, Sharon Callista; Fettry, Sylvia
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.74

Because of app-based transportation, traditional transportation companies are being abandoned because in terms of practicality, they are less accessible to various groups of people. Therefore, traditional transportation companies compete difficultly and have financial pressure. One example of financial pressure is poor financial health. Based on the Fraud Triangle theory, it is said that if a company is under pressure, the possibility of committing fraud will increase. This study is conducted to find empirical evidence whether the level of financial health could affect the possibility of financial statement fraud. This study is expected to provide knowledge to investors and potential investors how to use the Altman's Z-Score analysis method as a measuring tool for financial health level and the Beneish M-Score as a financial statement fraud red flag measurement tool, in order to avoid fraud in the future. The research method used is the method of causality. The data collected is secondary quantitative data in the form of financial statements of companies in the land public transportation industry for the period of year 2015 until 2019. Descriptive and verificative analysis will be done on these data. After conducting the analysis, it can be concluded that the level of financial health has a significant effect on financial statement fraud indications. But there are many other factors that can explain changes in the likelihood of a company committing financial statement fraud such as opportunity, rationalization and various other types of pressure.

THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES Mandalaputri, Renata; Fettry, Sylvia; Felisia, Felisia
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.77

One of the company's goals is to increase company value. In order to achieve these goals the company must increase its profitability. To increase profitability, companies have to manage working capital effectively and efficiently. The effectiveness of working capital management can be measured using the Cash Conversion Cycle (CCC). CCC consists of Days Sales Outstanding (DSO), Days Sales Inventory (DSI), and Days Payable Outstanding (DPO). This study aims to determine the effect of the CCC and its components on company profitability. The type of data used in this study is secondary data which are collected from of corporate financial reports. The population in this study are retail trading companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data analysis method used in this study is the multiple linear regression method for panel data and simple linear regression for panel data. The results showed that partially, DSO, DSI, and CCC had a negative effect on company profitability. Meanwhile, the DPO has a positive effect on company profitability. Simultaneously, DSO, DSI, and DPO have an effect on profitability. Therefore, companies need to pay attention to the CCC and its components (DSO, DSI, and DPO) and manage it properly.

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