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PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA TAHUN 2017 Hendra Dwi Prasetyo
Media Mahardhika Vol. 16 No. 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.50

Sistem Self assessment ditetapkan undang undang dalam penghitungan, penyetoran dan pelaporan kewajiban perpajakan untuk Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh), Sedangkan Official assessment digunakan untuk menetapkan besaran pajak terutang jenis PPN dan PPh adalah pajak yang dikelola oleh pemerintah pusat yakni dibawah Kementerian Keuangan tepatnya Direktorat Jenderal Pajak (DJP). Sistem Self assessment mengandung makna bahwa sepanjang tidak ada pemeriksaan maka apa yang disampaikan Wajib Pajak (WP) dalam SPT dianggap benar oleh DJP. Jenis penelitian didalam penelitian ini adalah Eksplanasi Penelitian, yaitu penelitian komparatif (comparative research) untuk membandingkan penerapan atau implementasi e-filing terhadap kepatuhan wajib pajak di Indonsia Tahun 2017. Kepatuhan yang dimaksud adalah pemenuhan penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak (WP) Badan dan WP Orang Pribadi (OP). Kepatuhan yang diukur adalah rasio kepatuhan penyampaian SPT Tahunan dengan membandingkan antara jumlah penyampaian SPT Tahunan PPh Badan Dan OP (tidak termasuk pembetulan SPT Tahunan PPh).

PERANAN BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN LAPOR PAJAK Hendra Dwi Prasetyo
Media Mahardhika Vol. 17 No. 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i3.98

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dan menganalisis budaya organisasi dan lingkungan kerja terhadap disiplin lapor pajak. Jenis penelitian ini adalah asosiatif, jenis data yang dipergunakan adalah data primer. Pengumpulan data primer dilakukan melalui kuesioner. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linier berganda. Populasi dalam penelitian ini adalah karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Sampel dalam penelitian ini menggunakan metode sampel jenuh, dengan jumlah sampel dalam penelitian ini adalah 38 orang. Budaya organisai secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Lingkungan Kerja secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika.

DISTINGUISHING LOYALTY AND CUSTOMER SATISFACTION OF XIAOMI SMARTPHONE IN YOUNG WORKERS SIDOARJO Moh Wahib; Hendra Dwi Prasetyo
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.147

Photographing activities become the most activities carried out by customers and uploaded to social media in Indonesia and even in the world. Taking pictures of yourself or objects is a part of community life in Sidoarjo. In addition to following the right market trends, for companies to maintain customer satisfaction and loyalty. Satisfaction of the product will affect the customer in taking the next attitude. The customer is satisfied with a repeat purchase and will say good things about the product. Research conducted in the form of case studies on XIAOMI Smartphone users in Sidoarjo. This research is an in-depth study of one case or one unit and the conclusions in this study only apply to the case in question, so it cannot be used in other cases. The results in this study that there are differences in the level of customer satisfaction and loyalty of XIAOMI smartphone users by sex. Independent Samples t-test showed significant differences in customer satisfaction in males and females and showed significant differences in customer loyalty in males and females. The mean value indicates that female customer satisfaction and loyalty is higher than male customers.

BUDGETING PARTICIPATION SYSTEM (BPS) ON MANAGERIAL PERFORMANCE IN THE DEVELOPMENT OF A THOUSAND HOUSES IN GRESIK CITY Nindya Kartika Kusmayati; Moh Wahib; Hendra Dwi Prasetyo
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.168

BPs can build an environment that may receive timely scope and information by subordinates, and in this environment, decision making can be easy and effective. Thus, subordinates can obtain accuracy of information and scope about overall organization and take the right position to reach the target organization by considering tasks more clearly. this research uses data a questionnaire with this research population is managers and core employees of the 1,000 house construction project in Gresik City. Secondary data for this research base on literature, interviews, and other sources such as books, the internet, and others. SPSS output results show generated regression of the influence of BPs on Managerial Performance. With the meaning increasing BPs, the higher value of Managerial Performance. The results in this study support the research conducted by Saidu et al. (2017), Tanase (2013), and Eker (2009), which stated that BPs had effect on Managerial Performance despite different research objects.

ANALISIS SISTEM PENJUALAN DAN PENERIMAAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERN PERUSAHAAN CV ANUGERAH BAMBA CASALLE SURABAYA: Studi Kasus Pada CV.Anugerah Bamba Casalle Surabaya Deviana Pertiwi; Hendra Dwi Prasetyo; Rohman, Ainur
Ekomania Vol. 10 No. 1 (2023): Agustus 2023
Publisher : Ekomania

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

The purpose of this research is to study the procedures and systems of collecting and selling money and to help CV Anugerah Bamba Casale improve internal control. This survey is a descriptive survey using a qualitative approach. Data obtained from secondary data. Documentary data collection method. Data analysis includes aspects of the sales and billing system and procedures of CV Anugerah Bamba Casalle, as well as internal control. The results showed that the finance and purchasing functions were combined, the tax function was not included in the organizational structure, and the implementation of sales activities was not carried out by other functions or integrated into the company's department. There is a management function as well as a cashier function.

ANALISIS SISTEM PENJUALAN DAN PENERIMAAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERN PERUSAHAAN CV ANUGERAH BAMBA CASALLE SURABAYA: (Studi Kasus Pada CV.Anugerah Bamba Casalle Surabaya) Deviana Pertiwi; Hendra Dwi Prasetyo
Ekomania Vol. 9 No. 3 (2023): April 2023
Publisher : Ekomania

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

The purpose of this research is to study the procedures and systems of collecting and selling money and to help CV Anugerah Bamba Casale improve internal control. This survey is a descriptive survey using a qualitative approach. Data obtained from secondary data. Documentary data collection method. Data analysis includes aspects of the sales and billing system and procedures of CV Anugerah Bamba Casalle, as well as internal control. The results showed that the finance and purchasing functions were combined, the tax function was not included in the organizational structure, and the implementation of sales activities was not carried out by other functions or integrated into the company's department. There is a management function as well as a cashier function.

Inventory Accounting Analysis at PT. XYZ Galatea Yolanda Oktaviani; Hendra Dwi Prasetyo
INCOME: Innovation of Economics and Management Vol. 2 No. 2 (2022): October
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v2i2.5009

In trading companies there are assets obtained from purchases or from their own production with the aim of being resold to consumers, namely inventory. This led the author to investigate whether the use of inventory accounting at PT. XYZ adhered with PSAK No. 14 governing supplies. The authors employed a qualitative descriptive technique in their study, which included data collection and processing. The data used are both primary and secondary. The data was collected, processed, and analyzed before being presented in detail. This analysis makes use of data from 2019. The findings reveal that PSAK no. 14 was appropriately implemented, including inventory recording by PT. XYZ, which is a perpetual recording and inventory valuation using FIFO (First in First Out), which is in compliance with accounting rules.

ETIKA BISNIS PADA PENJUALAN DENGAN SISTEM OBRAL DI TOKO SEPATU: (Studi Kasus Toko Sepatu Arya Wringinanom, Gresik) Putri Diana Sari; Hendra Dwi Prasetyo
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i1.105

This research is motivated by the complexity of sales strategies used by merchants to attract consumer attention, with one of them involving the implementation of a "sale" system. In the general paradigm, the term "sale" is often associated with offering relatively affordable prices; however, it should be noted that the concept of "sale" in the context of this research includes multifaceted considerations from sellers to categorize a product as a sale item. A qualitative field research method was chosen to explore in depth the location and dynamics of the sales event that became the focus of the research. The results show that the sales practice of implementing a sale system at Arya Shoe Shop has proven to be effective in attracting consumer interest. Nevertheless, it is unfortunate that this practice does not fully comply with the principles of business ethics, especially in the aspect of dishonesty. Recommendations are given for the improvement of business integrity by paying attention to ethical principles, particularly involving honesty, so that the success of the sales strategy is not only assessed in financial terms but also from the perspective of integrity and consumer trust.

MENGGABUNGKAN MANAJEMEN PEMASARAN DAN E-BISNIS UNTUK MEMAHAMI PERMINTAAN PASAR Patricia Channelia Wea; Hendra Dwi Prasetyo; Ari Susanto; Burhan Safrezar
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 3 (2024): MARCH 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i3.127

In the ever-evolving digital age, the integration between marketing and e-business management is becoming increasingly important for companies to understand and respond effectively to market demands. The combination of these two fields allows companies to optimize their marketing strategies and gain a competitive advantage. The following are some of the ways in which marketing and e-business management can work together to understand market demand. By combining marketing and e-business management, companies can gain a deeper understanding of market demand and design more effective strategies to meet customer needs. This enables companies to remain competitive in an ever-changing business environment and improve overall customer satisfaction. The use of information technology, particularly in the form of e-business, has significantly changed the business landscape, including in the context of marketing management. This study aims to investigate how the integration between marketing management and e-business can be used to understand market demand more effectively. Through a literature review approach, this article reviews relevant concepts and strategies in combining marketing management and e-business, and highlights their practical implications in analyzing and responding to changes in market demand. The results show that this integration enables companies to be more responsive to customer needs and preferences, improve the accuracy of demand predictions, and strengthen their competitive position in an increasingly digitalized market. In conclusion, the merging of marketing and e-business management is an important approach in optimizing business strategies and meeting the challenges of understanding and keeping up with dynamic market demand changes.

Pengaruh Budaya Organisasi terhadap Perilaku Akuntansi dalam Pengelolaan Keuangan Hendra Dwi Prasetyo
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 6 (2024): SEPTEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i6.161

This study aims to analyse the influence of organisational culture on accounting behaviour in financial management. Organisational culture has an important role in shaping values, norms and habits that influence accounting decision-making in a company. This study uses a quantitative approach by collecting data through a survey involving accountants and financial managers from various companies. The results show that a strong organisational culture, with values of transparency, integrity and accountability, significantly contributes to improving the quality of financial management. In contrast, a weak organisational culture tends to lead to less ethical and inefficient accounting behaviour. The implications of these findings provide insights for company leaders to build an organisational culture that supports better financial management.

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