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All Journal Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Ilmiah Manajemen Bisnis Akuntansi Krida Wacana Jurnal Terapan Abdimas Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JRB-Jurnal Riset Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Buana Akuntansi Indonesian Journal of Society Engagement (IJSE) International Journal of Community Service Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Masyarakat Bhinneka International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Diana Frederica
Universitas Kristen Krida Wacana
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Fee Audit, Pemberian Jasa Konsultasi Manajemen, Dan Lamanya Hubungan Penugasan Audit Terhadap Independensi Akuntan Publik (Studi Empiris Di Kantor Akuntan Publik Jakarta) Marsella .; Diana Frederica; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Jurnal Akuntansi

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Abstract

KEPATUHAN PERPAJAKAN DARI PELAKU E-COMMERCE Febriani Cristina Susianti Magdalena; Diana Frederica
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 1 (2021): Januari 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i1.471

Abstract

Penelitian ini bertujuan untuk menguji kepatuhan pelaku e-commerce dalam melaksanakan kewajiban perpajakannya saat sebelum dan setelah adanya ketentuan pajak khusus yang mengatur mengenai industri e-commerce. Penelitian ini dilakukan dengan eksperimen kepada 25 orang mahasiswa akuntansi di Universitas Kristen Krida Wacana, dengan menggunakan uji Wilcoxon, penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan pada kepatuhan wajib pajak pelaku e-commerce dalam membayar pajak setelah adanya ketentuan pajak khusus untuk industri e-commerce dibandingkan sebelum diberlakukannya ketentuan tersebut. Kepatuhan pelaku e-commerce akan semakin meningkat saat sudah ada kejelasan mengenai ketentuan pajak khusus industri e-commerce ini. Penelitian ini diharapkan dapat menjadi informasi bagi pemerintah, pelaku e-commerce dan akademisi mengenai pentingnya kebijakan perpajakan yang jelas untuk meningkatkan kepatuhan wajib pajak.
Pendekatan Technology Acceptance Model Untuk Menganalisis Penggunaan Sistem Digital Learning Ukrida Dalam Pelaksanaan Program Merdeka Belajar Kampus Merdeka Oktavia Oktavia; Lambok DR Tampubolon; Diana Frederica; Febriani CS Magdalena; Eva Oktavini; Hartoni Hartoni; Denny Iskandar Tjandrawan
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 2 (2022): JIMKES Edisi Agustus 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i2.1396

Abstract

Ukrida dalam mendukung terlaksananya program MBKM ini telah menerapkan teknologi pembelajaran (digital learning) yaitu Ukrida Virtual Class (UVC) dan New Sisfo. Ukrida Virtual Class (UVC) dan New Sisfo diluncurkan pada tahun 2021 dan telah dilakukan pelatihan baik kepada dosen maupun mahasiswa. Ukrida Virtual Class (UVC) dan New Sisfo. telah dimanfaatkan oleh semua mahasiswa, dosen dan tenaga kependidikan serta mahasiswa yang sedang mengambil program pertukaran pelajar di Ukrida. Menurut Davis (1989) ; Venkatesh dan Davis (2000) penerapan teknologi (digital learning) yang baik dapat di ukur dengan menggunakan Technology Acceptance Model (TAM) dengan menggunakan variable mudah untuk digunakan (Perceived to Use) dan memberikan kembermanfaatn kepada pengguna (Perceived Usefulness) serta berguna (Usage). Tujuan penelitian ini adalah untuk menilai apakah Ukrida Virtual Class (UVC) dan New Sisfo telah benar-benar mendukung pelaksanaan MBKM ini dengan baik maka peneliti tertarik untuk meneliti. Populasi penelitian adalah seluruh dosen dan mahasiswa Universitas Kristen Krida Wacana. Sampel diambil dengan metode simple random sampling dengan jumlah 450 responden. Teknik analisis yang digunakan adalah Structural Equation Modeling. Hasil penelitian menunjukkan bahwa bahwa persepsi kemudahan penggunaan, persepsi kebermanfaatan, dan sikap terhadap penggunaan secara parsial berpengaruh positif terhadap penggunaan aplikasi New Sisfo, sikap terhadap penggunaan tidak berpengaruh terhadap penggunaan aplikasi UVC. Persepsi kemudahan penggunaan dan persepsi kebermanfaatan secara parsial berpengaruh positif terhadap penggunaan aplikasi UVC, responden menyatakan aplikasi New Sisfo dan UVC mudah untuk digunakan, bermanfaat bagi proses belajar mengajar di Ukrida, dan para dosen serta mahasiswa sering mengakses aplikasi ini, aplikasi digital learning yang digunakan di Ukrida telah sesuai dengan kebutuhan.
Digital Banking Balanced Scorecard Diana Frederica; Yvonne Augustine
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7940

Abstract

The study aims to find reliable banking performance indicators by developing the concept of a balanced scorecard. The research employs the method of literature review and measurement quality testing through validity and reliability tests using SmartPLS 3.0. The study found 21 indicators known as Digital Banking Balanced Scorecard. The theoretical implication of this research is that the development of the concept of balanced scorecard has four perspectives and 21 indicators. The contribution of this research is that the banks may take the Digital Banking Balanced Scorecard measurement to assess their performance, especially for those that have implemented banking digitalization. To ensure continuity of bank’s operation, the management needs to perform an analysis on performance required for a strategic decision making. The accurate measurement or reliable indicator for banking performance is, therefore, needed, so that the company management can make decision on the basis of the company's real conditions in the current digitalization era.
Pengaruh Pemahaman Regulasi, Digitalisasi dan Program Pengungkapan Sukarela Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Anggie Novita; Diana Frederica
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this study was to examine and analyze the effect of understanding tax regulations, digitization, and the Voluntary Disclosure Program on individual taxpayer compliance. The data collection method uses primary data by distributing e-questionnaires based on each indicator and processed using data processing software, namely Smart PLS 4. Variable measurement in this study uses an ordinal scale and simple random sampling and the sample taken from this study is taxpayers who have NPWP and registered at KPP DKI Jakarta with a total sample of 125 respondents. The results of this study indicate that: (1) understanding of regulation has a significant positive effect on taxpayer compliance (2) digitization has a significant positive effect on taxpayer compliance (3) Voluntary Disclosure Program has no positive significant effect on taxpayer compliance. For future researchers as a consideration of the strengths and weaknesses that might exist in this study if the next researcher wants to do similar research first. For Directorate General of Taxes, this research is expected to be able to make a good contribution and can be used as reference material to make and decide on innovative ideas to increase taxpayer compliance.
The Quality of Financial Statements with Human Resource Competence as Moderating Variables Diana Frederica; Villery Cristina; Agus Munandar
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.57263

Abstract

This study aims to examine the effect of accounting information systems, internal audit and human resource competencies on the quality of financial statements. This study also tested the variable of human resource competence as a moderating variable. The population in this study are accountants and internal auditors who work in companies domiciled in DKI Jakarta. The sampling technique used is convenience sampling. The data collected and can be processed are as many as 100 respondents. The data of this study were analyzed by multiple linear regression method. The results of this study indicate that the application of accounting information systems, the role of internal audit and the competence of human resources have a positive effect on the quality of financial statements. However, the competence of human resources does not strengthen the influence of accounting information systems and internal audit on the quality of financial statements. The contribution of this research is as a benchmark for companies to be able to optimize the use of accounting information systems, the importance of the role of internal auditors, and human resources owned must be competent to produce quality financial statements. Quality resources in terms of knowledge and skills if not balanced with good ethics, then do not guarantee the quality of good financial statements.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Memenuhi Kewajiban Perpajakan (Daerah Istimewa Yogyakarta Kecuali Gunung Kidul dan Kulon Progo) Diana Frederica
Jurnal Akuntansi vol. 8 no. 3 Sepetember 2008
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i3.693

Abstract

Pengaruh Fee Audit, Pemberian Jasa Konsultasi Manajemen, Dan Lamanya Hubungan Penugasan Audit Terhadap Independensi Akuntan Publik (Studi Empiris Di Kantor Akuntan Publik Jakarta) Marsella .; Diana Frederica; Malem Ukur Tarigan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v15i1.1331

Abstract

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI, KONDISI KEUANGAN, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Gabriella, Nella; Frederica, Diana
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1183

Abstract

Penelitian ini bertujuan untuk (1) sejauh mana pengetahuan hukum perpajakan berpengaruh terhadap kepatuhan wajib pajak; (2) untuk mengetahui kesadaran perpajakan terkait kepatuhan PPh Wajib Pajak; (3) mengetahui sanksi atas kepatuhan Wajib Pajak; (4) untuk mengetahui status keuangan Wajib Pajak yang patuh. Menggali transparansi perpajakan mengenai kepatuhan wajib pajak menggunakan metode kuantitatif dengan 120 responden yang disurvei dan dianalisis menggunakan aplikasi pengolahan data SPSS. Terlihat bahwa: (1) pemahaman peraturan perpajakan mempunyai pengaruh yang positif serta signifikan terhadap kepatuhan wajib pajak; (2) kesadaran wajib pajak mempunyai pengaruh yang positif serta signifikan terhadap kepatuhan wajib pajak; (3) sanksi mempunyai pengaruh yang positif serta signifikan terhadap kepatuhan wajib pajak; (4) kondisi keuangan tidak mempunyai pengaruh yang positif serta signifikan terhadap kepatuhan wajib pajak; (5) Transparansi perpajakan mempunyai pengaruh yang positif serta signifikan terhadap kepatuhan wajib pajak.
Financial and Operational Training for Culinary Businesses at the GKI Pamulang Frederica, Diana; Subagyo, Subagyo; Bayu Kristanto, Septian; Siswanto, Bambang; Assa, Adrie Frans; Saputra, Tri Adi; Iskandar, Victor Lamberto; Noferiman Zai, Petrus
International Journal Of Community Service Vol. 4 No. 3 (2024): August 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i3.284

Abstract

Starting a business is challenging, particularly when it comes to sustaining it. Some members of the GKI Pamulang congregation already run businesses but need growth due to stagnant or declining income. Additionally, there are congregation members who are employees interested in launching a culinary business and need guidance on getting started. The goals of this community service initiative are: (1) to provide an overview of the culinary business, (2) to inspire GKI Pamulang members to either start a culinary venture or sustain their existing businesses, and (3) to offer training on financial management (including basic financial reports, cost calculation, and taxation) and operations for culinary businesses. The activity employs lectures, case studies, presentations, and mentoring as methods. Held on May 25, 2024, at GKI Pamulang, the event was attended by 29 congregation members. Participants expressed satisfaction with the relevant material presented and gained valuable insights and motivation for starting and maintaining a culinary business, as well as knowledge on financial management and business operations.
Co-Authors ., Marsella Adirinekso, Gidion Agus Munandar Anatasia, Caroline Angela, Vena Anggie Novita Aprillita, Dwi Assa, Adrie Frans Bambang Siswanto Bayu Kristanto, Septian Calista, Calista Chrisnawati Novelia Christy Theodora Colline, Fredella Cristina Susianti Magdalena, Febriani Cynthia Theodora Deni Iskandar Deni Iskandar Denny Iskandar Tjandrawan Desy Purnama, Eka Devilina Cici, Hilaria Diweri, Owonaro Dorcas Eka Desy Purnama Elly Ingkiriwang Eva Oktavini Faot, Theofilus Febriani CS Magdalena Fredella Colline Gabriella, Nella Gunarso, Gatot Hartoni Hartoni Herianti, Eva Herianti Hutasoit, Evalina Iskandar, Victor Lamberto Junus Pakpahan Kartika, Ronald Winardi Kristianto, Jason Renaldi Magdalena, Febriani Cristina Susianti Malem Ukur Tarigan Marsella . megasari, Sintya Mutiah Mutiah Ni Putu Eka Widiastuti Nirely Wijaya, Monifa Noferiman Zai, Petrus Nuryati, Tutty Oktavia . Riwu, Irma Septiani Roland Fran Vernando Rudolf Lumbantobing, Rudolf Ryani Dhyan Parashakti Sapridin, Sapridin Saprudin Saprudin Saputra, Tri Adi sherly sherly Sinain, Kalvin Subagyo Subagyo Susilawati, Susilawati Tampubolon, Lambok D.R. Tantra, Henny Tarigan, Malem Ukur Victor Saputera Harefa Villery Cristina Wahyu Prasetyo Wahyu Prasetyo Widjaja, Daniel Wijaya, Wendy Octantia YB Andre Marvianta Yusnengsih, Elsye Yvonne Augustine