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Apa yang mempengaruhi tindakan penggelapan pajak?: Studi pada Organisasi Perangkat Daerah Kabupaten Bantul Pratama, Tegar Gigih; Nusron, Lulu Amalia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 2 No. 2 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i2.64

Abstract

This study aims to determine the effect of understanding of taxation, self assessment system, tax rates, and justice on tax evasion in OPD Bantul Regency. The population of this research is the employees in OPD Bantul Regency who have NPWP. Samples taken were 108 respondents. The sampling technique uses purposive sampling method. The data analysis technique used is the multiple linear regression method and testing using SPSS 23. The results of this study indicate that understanding taxation and justice affects tax evasion. Meanwhile, the self assessment system and tax rates have no effect on tax evasion.
Can user involvement, training and internal control improve information system performance? Astuti, Fitri; Nusron, Lulu Amalia; Khamainy, Arief Hidayatullah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.124

Abstract

Abstract The implementation of technology is a driving force for performance in both the private and government sectors. Several researchers have examined various factors that influence technology implementation with mixed results. The purpose of this study was to explore the effect of user involvement, education & training programs, and internal control sistems on the performance of the village financial sistem (Siskeudes). The respondents of this study were 110 village officials who used the village financial sistem. This study used the purposive sampling technique to obtain data from 17 sub-districts in Bantul Regency. Analysis of data validity using Pearson correlation and data reliability analysis using Cronbach's alpha. The test results using multiple regression analysis show that user involvement, education and training programs, and internal control sistems affect the village financial sistem. This research implies that the government needs to increase the expertise of the apparatus in using information technology to accelerate the presentation of financial reports in the village. Keywords: Education and training programs; internal control sistem; and user involvement; village financial sistem.
Exploring property & real estate firm’s value: An intellectual capital perspective Sari, Ratna Purnama; Adhivina, Vidya Vitta; Rohmatun, Yanuatri; Yennisa, Yennisa; Nusron, Lulu Amalia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.212

Abstract

Firm’s value known as an important thing to increase simultaneously for business continuity. Especially for property & real estate sector in Indonesia which contributed more to the whole of infrastructure development. This research has an aim to examine the property & real estate firm’s value based on intellectual capital perspective. The intellectual capital consists of organizational capital, structural capital and human capital which tested to know its effect on property & real estate firm value. This study uses property and real estate sector listed in Indonesia Stock Exchange from 2016-2020. The research’s sample used 109 companies selected by purposive sampling technique. To test the data, this research using multiple linear regression analysis. The results of the study concluded that only organizational capital and structural capital which have affect on property & real estate firm value, while human capital have no effect on property & real estate firm value.
Analisis Kontribusi Teknologi Perbankan Digital dan Biaya Corporate Social Responsibility terhadap Kinerja Keuangan Perbankan Nusron, Lulu Amalia; Rahandhika Ivan Adyaksana; Wandan Zulvanadya Cipta Pribadi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1537

Abstract

The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile banking, and CSR expenses on the financial performance of banking institutions. The research population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period, with a total sample of 55 companies that met the data completeness criteria. The analysis method employed was multiple linear regression to determine the relationship and influence of the independent variables on financial performance as the dependent variable. The results show that internet banking has a significant positive effect on financial performance, indicating that the more optimal the use of internet banking services, the better the financial performance of banks. Similarly, CSR expenses also have a positive effect on financial performance, suggesting that effective and efficient allocation of CSR funds provides benefits not only for society but also for the long-term sustainability of the banks. On the other hand, mobile banking does not have a significant effect on financial performance, implying the need for improving service quality, enhancing technological features, and strengthening digital literacy so that mobile banking can contribute more effectively to banking performance. Therefore, the findings highlight the importance of digital innovation and integrated socio-economic strategies to strengthen the sustainability and competitiveness of the banking sector in Indonesia.
Pengelolaan Keuangan dan Manajemen Pemasaran Bagi UMKM Kripik Pisang dan Ketela di Jepara Putri, Anandita Zulia; Nusron, Lulu Amalia; Pramudiati, Ningrum
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2019): ABDIMAS NUSANTARA (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Abstract

Tujuan dari kegiatan ini adalah membantu mengelola keuangan UMKM Keripik Pisang dan Ketela di Jepara baik dalam menentukan harga jual, rencana anggaran produksi, laporan penjualan, serta mengetahui laba yang didapatkan sehingga unit usaha dapat mengembangkan modalnya menjadi lebih besar. Selain itu, meningkatkan pengemasan produk dan memperluas jangkauan pemasaran produk tersebut. Metode yang digunakan adalah observasi, pemaparan materi dan praktek pelatihan tentang penentuan harga jual, pembuatan rencana anggaran produksi, laporan penjualan, mengetahui laba yang didapat, pengemasan yang sesuai, dan evaluasi. Hasil yang dicapai oleh UMKM Keripik Pisang dan Ketela Jepara adalah peningkatan penjualan, dapat membuat catatan keuangan harian, laporan keuangan sederhana, menentukan harga jual yang lebih akurat, merubah kemasan yang lebih menarik dengan bermacam-macam ukuran, serta jangkauan pemasaran yang semakin luas.
Pengelolaan Keuangan dan Manajemen Pemasaran Bagi Paguyuban Bakul Jajan Pasar di Pasar Kotagede Yogyakarta Yennisa, Yennisa; Adyaksana, Rahandhika Ivan; Putri, Anandita Zulia; Nusron, Lulu Amalia; Pramudiati, Ningrum
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2020): ABDIMAS NUSANTARA : (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Abstract

Tujuan dari kegiatan ini adalah membantu mengelola keuangan Paguyuban Bakul Jajan Pasar di Pasar Kotagede Yogyakarta, serta memberi pelatihan dalam menentukan harga jual, pembuatan laporan pembelian dan laporan penjualan, serta mengetahui laba yang didapatkan agar unit usaha dapat mengembangkan modalnya menjadi lebih besar. Selain itu, meningkatkan pengemasan produk yang lebih kompetitif dan variatif serta memperluas jangkauan pemasaran produk tersebut secara online. Metode yang digunakan adalah observasi, pemaparan materi dan praktik pelatihan tentang penentuan harga jual, pembuatan laporan pembelian dan laporan penjualan, mengetahui laba yang didapat, pengemasan yang sesuai, dan evaluasi kinerja usaha. Hasil yang dicapai oleh Paguyuban yang diberi nama “Paguyuban Sumber Rejeki” ini adalah peningkatan omzet penjualan, peningkatan kuantitas dan kualitas produk dengan kemasan produk yang lebih menarik, peningkatan pemahaman pengelolaan keuangan dengan membuat catatan keuangan harian, laporan pembelian dan penjualan, laporan keuangan sederhana, menentukan harga jual yang lebih akurat, serta keterampilan dalam hal pemasaran yang dilakukan secara online untuk memperluas pangsa pasar.