Claim Missing Document
Check
Articles

Found 5 Documents
Search

Analisis Restitusi Pajak Pertambahan Nilai Pada Kepatuhan Pengusaha Kena Pajak Kantor Pelayanan Pajak Pratama (KPP Cirebon Tahun 2016–2018) Endah Nurhawaeny Kardiyati; Abdul Karim
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 2 (2020): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i2.5271

Abstract

ABSTRAKThis study aims to analyze the mechanism of value added tax restitution and the obstacles that often occur during the restitution process. The method used in this research is descriptive method with a qualitative approach, and using embedded case study research case studies. The results of this study are the mechanism of value added tax restitution at the Pratama Cirebon tax service office carried out in accordance with applicable rules and obstacles that often occur in the process of value added tax restitution on taxpayers. Keywords                   : Restitution; Value Added Tax ABSTRAKPenelitian ini bertujuan untuk menganalisis mekanisme restitusi pajak pertambahan nilai dan kendala yang sering terjadi pada saat proses restitusi . Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif, dan menggunakan studi kasus embedded case study research. Hasil dari penelitian ini adalah mekanisme restitusi pajak pertambahan nilai pada kantor pelayanan pajak pratama cirebon dilakukan sesuai dengan aturan-aturan yang berlaku dan kendala yang sering terjadi dalam proses restitusi pajak pertambahan nilai pada wajib pajak. Kata kunci                 : Restitusi; Pajak Pertambahan Nilai.
A Charismatic Relationship: How a Kyai’s Charismatic Leadership and Society’s Compliance are Constructed? Abdul Karim; Halim Purnomo; Fikriyah Fikriyah; Endah Nurhawaeny Kardiyati
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.54705

Abstract

Main Objectives: This study emphasizes the authority of a Kyai lies in the integration between the charismatic leadership and society’s compliance. The background problem of this study is whether charisma is fundamentally a result of the attributes of a leader, the situational circumstance, or a process of interaction between the leader and society? The novelty of this research is the concept of how a leader becomes charismatic and subordinates other people’s perceptions & compliance. The research method for this study is a quantitative method, with two variables and it is strengthened by a qualitative method with one variable. Qualitatively, the data about the charisma of leaders are collected through interviews, and it was then analyzed by screening, display, and interpretation. Quantitatively, the data about perception & the impact of a leader’s charisma are collected by use of a questionnaire, after the data passed the tests of validity, normality, linearity, percentage formula, average formula and then analyzed as well as hypothesis testing by a simple regression formula to determine the level of influence. The findings of this study are: (1) the seven efforts of a charismatic leader namely glory, blessings, confidence, obedience to the God, efficacy, having influence, and the ability to predict the future, (2) the society’s perception of the charisma of leaders is average and tends to be poor and (3) the impact of the leader’s charisma on society is only 19.9%, which shows it has a poor influence. Conclusion: The data agreed with the meaning of the term charismatic relationship. The implication of the results of this study is that society’s compliance with its leaders’ wishes is very dependent on the perception or relationship between them.
ACCOUNTING STUDENTS' PERCEPTIONS AND EDUCATIONAL ACCOUNTANTS ON ETHICS OF PREPARING FINANCIAL STATEMENTS Endah Nurhawaeny Kardiyati; Abdul Karim
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1302

Abstract

The issue of Good Corporate Governance in Indonesia is still hotly discussed because it is considered a factor that can restore investor confidence. One of the components of Corporate Governance is the existence of transparent financial reporting. The ethics and positive attitude of Indonesian accountants as the point of emphasis of this study are one of the factors for improving the quality of financial reporting. This study used a purposive sampling method and obtained two groups of samples, accounting students and teaching accountants at public and private universities in the city of Semarang. The technical analysis to test the hypothesis using non-parametric statistics Kruskal Wallis. The results of hypothesis testing show that there is no difference between public accounting firm auditors, accounting students, and educating accountants regarding the attributes of knowledge, problem-solving skills, past experiences, responsiveness to situations, self-confidence, adaptability, having relevant knowledge, being able to be responsible and able to think fast. Meanwhile, the attributes of communication skills and thinking skills proved to be different between auditors of public accounting firms, accounting students, and teaching accountants. Overall the results of the research do not fully support the convergence theory. Keywords: Convergence Theory, Professionalism, Competence
Peran BUMDES dalam Revitalisasi Kawasan Wisata Budaya di Kawasan Pantai Parangtritis Muhamad Muhamad; Dicky Sopjan; Sri Rahayu Budiani; Nurul Chamidah; Endah Nurhawaeny Kardiyati
Jurnal Pemberdayaan Umat Vol. 1 No. 2 (2022): Agustus
Publisher : Jurnal Pemberdayaan Umat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.524 KB) | DOI: 10.35912/jpu.v1i2.1331

Abstract

Purpose: The purpose of this research is to study the process of revitalizing the presence of Village-owned Enterprises (BUMDes) in village development innovations, especially in the revitalization of cultural tourism areas in the Parangtritis beach area. Research Methodology: This method of implementing community service is carried out in a qualitative descriptive manner with a Focus Group Discussion (FGD) with an approach to the concept of active involvement of BUMDes in revitalizing the cultural tourism area. All BUMDes members in the organizational structure are actively involved. Results: The presence of BUMDes is to strengthen the economy of the rural communities. BUMDes is the right of the village to take advantage of the Village Law rules which give authority to the village government to innovate in village development, especially in terms of improving the village economy and welfare for village communities. Conclusions: Community service show that there is an active role for BUMDes in revitalizing the area, especially in carrying out inventory and planning for the revitalization of cultural tourism areas. . Limitations: The limited time for the implementation of the service is very short, namely 6 months. Contribution: The research contribution contributes to the revitalization of the area which is an asset for the village.of parties directly related to the KUBE program. As a result,
The Effect Of Socialization Of Financial Accounting Standards for Entities Without Public Accountability and MSMEs Perceptions on The Preparation Of Financial Statements Muzayyanah Muzayyanah; Endah Nurhawaeny Kardiyati; Itat Tatmimah; Mohammad Djadjuli; Syifa Zafira Farha
SENTRALISASI Vol. 12 No. 2 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i2.2373

Abstract

This study aims to determine the effect of the SAK ETAP socialization  on the preparation of financial statements,perception of MSMEs to the preparation of financial statements with a sample of 100 MSMEs. Research methods using descriptive quantitatif. The results of this study socialization of SAK ETAP partially positive and significant effect on the preparation of financial statements, the perception of MSMEshas a positive effect on the preparation of financial statements and the socialization of SAK ETAP and the perception of MSMEs simultaneously has a significant effect on the preparation of financial statements. With an R Square value of 85.1% shows the magnitude of the influence the level of socialization of SAK ETAP and the perception of MSMEs on the preparation financial statements, while the remaining 14.9% is influenced other factors.