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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Consumer Science Accounting Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis Journal of Consumer Sciences JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Bina Praja Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Aptisi Transactions on Technopreneurship (ATT) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Bisnis dan Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Return : Study of Management, Economic and Bussines Jurnal Mutiara Ilmu Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen CARONG: Jurnal Pendidikan, Sosial dan Humaniora Akurasi
Unggul Purwohedi
Universitas Negeri Jakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Transformasi Digital dalam Sistem Perpajakan Daerah: Apakah Memperkuat Faktor Utama Kepatuhan Pajak? Abrori, Ali; Purwohedi, Unggul; Yusuf, Muhammad
Jurnal Bina Praja Vol 16 No 3 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.687-701

Abstract

The contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government. Therefore, understanding the factors that influence tax compliance is essential for easing the central government's budget constraints and strengthening local government self-reliance. This study examines the relationship between tax morale, tax awareness, and tax service quality in shaping tax compliance in Jakarta Province. In addition, this study explores how digital transformation affects the relationship between these factors and tax compliance. The research methodology is quantitative, where the Partially Least Square-Structured Equation Model (PLS-SEM) is employed. The data was collected through questionnaires on land and building tax at UPPD Kelapa Gading, a local tax office in Jakarta. Using convenience sampling, we obtained 188 valid respondents for analysis. The finding concluded that tax morale and tax service quality positively affect the taxpayer. On the other hand, tax awareness has no significant effect on tax compliance. Meanwhile, the implementation of information technology to streamline the business process was effective in improving the relationship between tax awareness and tax service quality to tax compliance but has minimal effect on tax morale. This finding implies that enhancing tax compliance requires both internal and external perspectives. Meanwhile, solely improving taxpayers' knowledge has a minimal impact. Furthermore, digital transformation effectively enhances external factors, such as tax awareness and tax service quality, by providing taxpayers with easy access to reporting, notification, and paying taxes.
Impact of Ethnocentrism and Other Factors on Willingness to Buy Chinese Cars Siahaan, Ricky Humisar; Suhud, Usep; Purwohedi, Unggul
Journal of Consumer Sciences Vol. 6 No. 1 (2021): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.6.1.62-76

Abstract

This study aims to determine the effect of ethnocentrism, animosity, product country image, and brand image on the willingness to buy Chinese car products. Data were collected from Chinese car users and potential car buyers. The purposive sampling technique was chosen in this study, which resulted in 300 respondents for analysis. Data were analysed using exploratory factor analysis and structural equation modelling. The results showed that ethnocentrism had a significant positive effect on animosity and had a significant negative effect on brand image, animosity had a significant negative effect on willingness to buy, the brand image had a positive and significant effect on willingness to buy, and product country image had a significant positive effect on brand image. Meanwhile, ethnocentrism and product country image do not affect willingness to buy. This study helps to improve our understanding of consumer behaviour regarding the purchase of foreign products.
ANALISIS STRATEGI KEUANGAN MATRIKS UNTUK MENGETAHUI TINGKAT PERTUMBUHAN VALUE CREATION PERUSAHAAN BERKELANJUTAN Ridwan, Kiagus; Purwohedi, Unggul; Warokka, Ari
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 9 No. 2 (2018): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.403 KB) | DOI: 10.21009/JRMSI.009.2.04

Abstract

ABSTRAK Perkembangan industri panas bumi di kawasan ASEAN belum optimal, sehingga perusahaan perlu menganalisis kemampuan keuangannya untuk mengetahui permasalahan yang terjadi di dalam perusahaan. Konsep penciptaan nilai dan manajemen pertumbuhan dapat digabungkan untuk menjadi sebuah strategi keuangan matriks. Strategi ini merupakan alat diagnostik yang dapat digunakan untuk mengevaluasi dan menavigasi melalui perubahan kondisi keuangan dan menggambarkan situasi penciptaan nilai seta manajemen pertumbuhan pada periode tertentu, berdasarkan peringkat dan menempatkannya pada matriks kuadran. Penelitian ini menganalisis variabel Growth in sales, SGR, ROIC, WACC, dan spread EVA. Dalam strategi ini, setelah diketahui kondisi keuangan, maka perusahaan dipetakan ke dalam 4 grafik kuadran. Hasilnya bahwa pada tahun penelitian, hampir semua perusahaan yang bergerak di bidang energi panas bumi di kawasan ASEAN berada dalam kondisi defisit kas. Hal ini menyiratkan bahwa perusahaan perlu meningkatkan dana dari sumber internal maupun eksternal dan mempertahankan kemampuan laba. Di masa mendatang, kondisi keuangan perusahaan diharapkan masuk ke kuadran I dan II.
PENGARUH LITERASI KEUANGAN, PENERAPAN PENGELOLAAN KEUANGAN DAN PERILAKU MENABUNG TERHADAP KESIAPAN PENSIUN: STUDI EMPIRIS PADA ASN WANITA DI LINGKUNGAN PEMERINTAH PROVINSI DKI JAKARTA : Ori Raya Wardani, Ori Tunggul; Warokka, Ari; Purwohedi, Unggul
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 10 No. 2 (2019): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.126 KB)

Abstract

Kesiapan menghadapi masa pensiun adalah kemampuan individu untuk menjadikan kehidupannya nyaman dimasa pensiun, hal tersebut dapat tercapai apabila individu tersebut melakukan persiapan. Individu yang bekerja harus bertanggung jawab atas kehidupan di masa pensiun yang akan mereka hadapi, termasuk individu yang bekerja di lingkungan pemerintah. Pegawai pemerintah dengan fasilitas program dana pensiun belum terjamin dapat hidup nyaman di masa pensiunnya. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, penerapan pengelolaan keuangan dan perilaku menabung terhadap kesiapan pensiun ASN wanita di lingkungan Pemerintah Provinsi DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif. Objek penelitian ini adalah Kesiapan Pensiun ASN wanita Pemerintah Provinsi DKI Jakarta. Unit analisis yang digunakan adalah 36 SKPD Pemerintah Provinsi DKI Jakarta. Penentuan sampel menggunakan teknik probability sampling. Jumlah sampel yang digunakan sebanyak 389 sampel. Metode yang digunakan metode survey dengan kuisioner. Desain penelitiannya deskriptif dan tipe penelitan yang digunakan explanatory research. Metode analisis data yang digunakan dalam penelitian ini meliputi: analisis statistik deskriptif dan analisis statistik parametrik. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas dan uji hipotesis menggunakan SEM (Structural Equation Modeling). Hasil dari penelitian ini adalah literasi keuangan, penerapan pengelolaan keuangan dan perilaku keuangan berpengaruh secara positif terhadap perilaku menabunG
Co-Authors Abrori, Ali Achmad Fauzi Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni Andini Sih Afsari Utami Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Cut Nandia Ibrahim Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Diah Armeliza Dicky Iranto Diena Noviarini Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fathurohman, Muhammad Fatihah, Inggit Ukhti Gatot Nazir Ahmad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui IGKA Ulupu Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Marsellisa Nindito Mega Arthika Dewi Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Prameswari, Almira Dian Prameswari Purnamasari, Sasmita Puspitasari, Ananda Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Sahnaz Sea Fishabil Salsabila Audzah Saptono, Ari Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Simangunsong, Toba Antanov Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Thaib I., M. Farian Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Usep Suhud Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam