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Journal : Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi

Pengaruh Sikap Wajib Pajak, Pengetahuan Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Jember Wibisono, Nurharibnu
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.20

Abstract

The purpose of the study was to determine the effect of taxpayer attitudes, knowledge, tax socialization of taxpayer compliance in the Jember Primary Tax Service Office. This type of research is associative research. Data collection techniques using questionnaires, interviews and observations. The analysis technique uses multiple linear regression. The results obtained show that (1) there is an influence of the attitude of the taxpayer on taxpayer compliance in the KPP Pratama Jember.(2) there is the influence of tax knowledge on taxpayer compliance in KPP Pratama Jember. (3) there is an effect of tax socialization on taxpayer compliance at KPP Pratama Jember. (4) there is an influence of the attitude of the taxpayer, tax knowledge and tax socialization of taxpayer compliance in KPP Pratama Jember.  Keywords: taxpayer attitudes, tax knowledge, tax socialization, taxpayer compliance
Faktor-faktor Yang Mempengaruhi PAD Pada Pemerintah Daerah Se-Bakorwil Madiun Wibisono, Nurharibnu
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 9, No 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.56

Abstract

This research aims to analizying influencing Local Original Revenue to the regional government in the Madiun Regional Coordinating Board in 2010 - 2018. The independent variabels are the Local Tax, Local Retribution, the Result of Separted Regional Wealth Management, Other Legimate Local Original Revenue. The dependent variable is Local Original Revenue. This study uses secondary data Realized Local Government Budget from www.djpk.kemenkeu.go.id.  The observation period from 2010- 2018 is carried out to the regional government in the Madiun Regional Coordinating Boardwhich includes Madiun Regency, Magetan Regency, Ponorogo Regency, Ngawi Regency, Trenggalek Regency, Tulungagung Regency, Pacitan Regency, Kediri Regency, Madiun City and Kediri City. The method of analysis used is multiple regression analysis with SPSS 20. The researsch result shows that the Local Tax influence to Local Original Revenue to the regional government of Madiun Regional Coordinating Board. Local Retribution influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board. The result of Separted Regional Wealth Management no  influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board. Other Legimate Local Original Revenue significant influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board.Keyword: Local Original Revenue, Local Tax, Local Retribution, The result of Separted Regional Wealth Management, Other Legimate Local Original Revenue.
Pengaruh Sikap Wajib Pajak, Pengetahuan Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Jember Nurharibnu Wibisono
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 8 No. 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.20

Abstract

The purpose of the study was to determine the effect of taxpayer attitudes, knowledge, tax socialization of taxpayer compliance in the Jember Primary Tax Service Office. This type of research is associative research. Data collection techniques using questionnaires, interviews and observations. The analysis technique uses multiple linear regression. The results obtained show that (1) there is an influence of the attitude of the taxpayer on taxpayer compliance in the KPP Pratama Jember.(2) there is the influence of tax knowledge on taxpayer compliance in KPP Pratama Jember. (3) there is an effect of tax socialization on taxpayer compliance at KPP Pratama Jember. (4) there is an influence of the attitude of the taxpayer, tax knowledge and tax socialization of taxpayer compliance in KPP Pratama Jember.  Keywords: taxpayer attitudes, tax knowledge, tax socialization, taxpayer compliance
Faktor-faktor Yang Mempengaruhi PAD Pada Pemerintah Daerah Se-Bakorwil Madiun Nurharibnu Wibisono
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 9 No. 2 (2020): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v9i2.56

Abstract

This research aims to analizying influencing Local Original Revenue to the regional government in the Madiun Regional Coordinating Board in 2010 - 2018. The independent variabels are the Local Tax, Local Retribution, the Result of Separted Regional Wealth Management, Other Legimate Local Original Revenue. The dependent variable is Local Original Revenue. This study uses secondary data Realized Local Government Budget from www.djpk.kemenkeu.go.id.  The observation period from 2010- 2018 is carried out to the regional government in the Madiun Regional Coordinating Boardwhich includes Madiun Regency, Magetan Regency, Ponorogo Regency, Ngawi Regency, Trenggalek Regency, Tulungagung Regency, Pacitan Regency, Kediri Regency, Madiun City and Kediri City. The method of analysis used is multiple regression analysis with SPSS 20. The researsch result shows that the Local Tax influence to Local Original Revenue to the regional government of Madiun Regional Coordinating Board. Local Retribution influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board. The result of Separted Regional Wealth Management no  influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board. Other Legimate Local Original Revenue significant influence to Local Original Revenue to the regional governmentof Madiun Regional Coordinating Board.Keyword: Local Original Revenue, Local Tax, Local Retribution, The result of Separted Regional Wealth Management, Other Legimate Local Original Revenue.
Pengaruh Kinerja Keuangan Daerah Terhadap Belanja Modal Pada Kabupaten/Kota Se-Bakorwil Madiun Nurharibnu Wibisono; Mintarti Indartini; Endang Edi Rahayu
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 10 No. 2 (2021): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i2.91

Abstract

The goals of its research was to decide the impact of Regional Financial Independence (KKD), the effect of Fiscal Decentralization (DF), the effect of PAD Effectiveness, also Regional Financial Efficiency (EKD) to Capital Expenditures (BM) partially and generally. The study data derive the Regency and City APBD in the Madiun Bakorwil 2014-2019, namely Madiun Regency, Magetan Regency, Ngawi Regency, Ponorogo Regency, Pacitan Regency, also Madiun City. The method of data analysis used multiple regression by SPSS V-20. The output indicated that KKD had an effect on BM, DF had an effect on BM, PAD Effectiveness had no effect on BM, EKD had an effect on Capital Expenditures. The adjusted R 2 value is 0.408, meaning that the influence of the KKD, DF, PAD Efficiency and KD Effectiveness variables on Capital Expenditures is 41% while the residual 59% is affected by outside of other variables not checked in this research.
Pengaruh Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia, Kemampuan Menyusun Laporan Keuangan, dan Pemanfaatan E-Commerce Terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) Ulansari, Vanda Tri; Wibisono, Nurharibnu; Wildaniyati, Arini
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 13 No. 2 (2024): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v13i2.165

Abstract

This research aims to examine the influence of Accounting Information Systems, Quality of Human Resources, Ability to Prepare Financial Reports and Utilization of E-Commerce on the Performance of Micro, Small and Medium Enterprises (MSMEs). The type of research used in this research is quantitative with a descriptive approach.. Data was obtained by distributing it directly to MSMEs and using Google Form. The population in this research is Micro, Small and Medium Enterprises (MSMEs) in Madiun City, especially the Kartoharjo District area.. The sampling method used was a purposive sampling technique with a total of 100 respondents. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Accounting Information System independence variable is 0.001, the Quality of Human Resources variable is 0.003, the Ability to Prepare Financial Reports variable is 0.005, E-Commerce Utilization is 0.000 and the Adjusted R Squre shows a value of 0.702 or 70.2%. With these results it can be stated that the Accounting Information System, Quality of Human Resources, Ability to Prepare Financial Reports and Utilization of E-Commerce have a positive and significant effect on the performance of Micro, Small and Medium Enterprises (MSMEs).