Article Per Year (5 Year)
p-Index From 2020 - 2025
1.325
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma PROFIT : Jurnal Administrasi Bisnis Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat
Kartika Putri Kumalasari
Ariwiguna & Associate Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
A CRITICAL PERSPECTIVE TOWARDS AGENCY THEORY Kumalasari, Kartika Putri; Sudarma, Made
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.053 KB)

Abstract

Abstrak: Sebuah Perspektif Kritis terhadap Agency Theory. Tujuan dari penelitian ini adalah menjelaskan sifat, fungsi, peran dan kritik terhadap teori keagenan. Metode kualitatif digunakan dalam penelitian ini. Keagenan didefinisikan sebagai proses di mana aktor secara rasional melakukan dengan intensi, rencana dan manajemen yang efektif untuk mencapai tujuan tertentu. Selain itu, teori keagenan mendiskusikan masalah ketika ada perbedaan antara kepentingan dan tujuan individu dengan orang lain. Jika pemilik memperoleh kuasa yang tinggi dan kemampuan untuk memerintah agen mereka, maka agen harus melaksanakan kegiatan berdasarkan kepentingan pemilik untuk memaksimalkan kekayaan mereka sendiri.Abstract: A Critical Perspective towards Agency Theory.  The aim of this research is explaining the nature, function, role and critics towards agency theory. Qualitative method was employed in this research. Agency is defined as a process of rational actors to conduct intentionally an effective plan and management to achieve specific goal. In addition, the agency theory discusses problem when there is a discrepancy between interests and goals of  individual with others. If the principal gains high power and capability to order their agents, then agents must conduct activities based on the principals’ interest to maximize their own wealth.
ANALISIS DAMPAK KEBIJAKAN UNDANG-UNDANG NOMOR 9 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN Kumalasari, Kartika Putri; Bayani, Laras Niti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 2 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.382 KB) | DOI: 10.32670/fairvalue.v4i2.611

Abstract

Information exchange is needed to reduce the imbalance of information or asymmetric information thatoccurs between the Directorate General of Taxes and the Bank, where the Bank has more informationneeded by the Directorate General of Taxes. However, the Directorate General of Taxes has obstacles dueto regulations that limit it in accessing taxpayer data and financial information stored in the Bank. To openaccess to taxpayer data and financial information contained in the bank, the Directorate General of Taxesmust obtain approval from Bank Indonesia through the Minister of Finance.The results of this study statethat the BRI Lampung Regional Office has not implemented and even knows of the existence of Law Number9 of 2017, but the DGT continues to disseminate information to LJK and OJK has implemented it inaccordance with POJK No. 25/POJK.03/2019. The impact that affects the Bank with the stipulation of thepolicy, as mentioned by the Directorate General of Taxes is the increase in the Bank's obligations, namelyby providing annual reports to the Directorate General of Taxes, even some Banks have to hire consultantsto study legal reporting and IT consultants, and the Bank faces issues regarding customer trust
IMPLEMENTASI TAX HOLIDAY DALAM RANGKA PENINGKATAN FOREIGN DIRECT INVESTMENT (FDI) DANTENAGA KERJA DI INDONESIA Kumalasari, Kartika Putri; Wicaksana, Achmad Chandra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.397 KB) | DOI: 10.32670/fairvalue.v4i3.717

Abstract

This study aims to determine the extent to which Tax holiday is implemented and how it impactsForeign Direct Investment (FDI) and the increase in labor in Indonesia and to find out the obstaclesthatmay be experienced in implementing Tax holiday policies in the three agencies, namely theDirectorate General of Taxes, the Policy Agency. Fiscal and Investment Coordinating Board.Researchers used qualitative research with a case study approach in accordance with the theory ofCresswell (2016). qualitative with a case study approach in accordance with the theory of Cresswell(2016). There are two sources of data, namely, primary data processed directly by researchers,sourced from interviews between researchers and three agency representatives from the DirectorateGeneral of Taxes, the Fiscal Policy Agency, and the Coordinating and Investment Board andsecondary data is data that is not processed directly by the researcher. related and supporting thisresearch. The results of this study indicate that the Tax holiday policy has been running according tothe PMK 150 / PMK.010 / 2018 regulations with the existence of Online Single Submission (OSS) inthis regulation which helps reduce the rate of administration in implementing Tax holiday policieswhich impact on the increase of Foreign Direct Investmentworkers in Indonesia, however there is still confusion in the interpretation of the PMK 150 /PMK.010 / 2018 regulations
THE IMPACT OF RESIDENTS ATTITUDE TOWARD SUSTAINABLE TOURISM DEVELOPMENT USING SUS-TAS: MEDIATING ROLE OF TOURISM INVOLVEMENT Aprilia, Anisa; Aini, Edlyn Khurotul; Kumalasari, Kartika Putri; Fajar, Yusri
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 8, No 2 (2024): June 2024
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v8i2.18265

Abstract

Currently, the concept of sustainable tourism development is critical, especially how local communities participate. This research aims to investigate the elements that influence the development of sustainable tourism in the biosphere reserve area of Alas Purwo National Park, Banyuwangi, namely environmental factors, social cost participation, and long-term planning mediated through tourism involvement. Using a survey method, the approach was empirically tested on a sample of 170 locals living close to the Alas Purwo National Park reserve. The questions are divided into two sections: the first includes socio-demographic and economic data on the respondents, and the second includes research tools made up of 25 questions utilizing a Likert scale with a maximum score of five. A questionnaire was administered to 170 respondents, who were subsequently evaluated using Structural Equation Modeling (SEM) with SmartPLS. All variables were found to have a substantial effect on sustainable tourism development, as mediated by the variable tourist involvement. The community has great potential to assist the growth of ecotourism that is sustainable. To manage tourism in a more sustainable manner, particularly in the biosphere region that needs to be conserved, the government, particularly local governments, local communities, and tourists are required. 
PELATIHAN KEWIRAUSAHAAN & PENCATATAN SEDERHANA PADA ORGANISASI AISYIYAH MALANG Fanani, Dahlan; Kumalasari, Kartika Putri; Alfandia, Nurlita Sukma
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 1 (2022): Jurnal Abdikmas
Publisher : LPPM Universitas Kahuripan Kediri

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

Abstract

Pengabdian kepada masyarakat ini dilaksanakan di organisasi ‘Aisyiyah Kota Malang. Organisasi ‘Aisyiyah merupakan sebuah organisasi perempuan Persyarikatan Muhammadiyah. Organisasi ini merupakan gerakan Islam, dakwah amar makruf nahi munkar dan tajdid yang berasas Islam serta bersumber kepada AlQur’an dan As-Sunnah. Salah satu misi dari organisasi ini adalah memajukan perekonomian dan kewirausahaan ke arah perbaikan hidup yang berkualitas. Peserta pelatihan kali ini adalah para calon enterpreneur yang berada di wilayah Organisasi Aisyiyah Kabupaten Malang. Calon peserta merupakan para usahawan baru yang akan diberikan bimbingan mengenai kewirausahaan. Mereka terdiri dari remaja yatim piatu, orang tua yatim piatu di Kabupaten Malang, dan guru Kanak Bermain dan Taman Kanak-kanak Aisyiyah. Masih banyak para peserta baik yang sudah memiliki usaha ataupun yang baru akan memulai usaha belum memahami mengenai pencatatan keuangan sederhada yang baik dan benar. Dan juga para peserta yang baru akan memulai usaha masih minim pengetahuan mengenai dunia wirausaha. Maka tujuan dari kegiatan ini adalah untuk memberikan pengetahuan serta pelatihan mengenai pencatatan keuangan sederhana guna mendukung jalanya kegiatan usaha mereka. Selain itu juga kegiatan ini bertujuan un tuk memberikan pengetahuan kepada para peserta yang baru akan memulai usaha mengenai dasar dasar kewirausahaan serta strategi-strategi marketing dalam wirausaha. Hasil dari kegiatan yaitu peserta sudah dapat memahami mengenai pembuatan pencatatan sederhada dalam usahanya, sehingga memudahkan peserta untuk mengontrol keuangan usaha mulai dari uang masuk, uang keluar, kerugian/ keuntungan dll. Selain itu para peserta yang baru akan memulai usaha telah mendapatkan wawasan mengenai strategi-strategi dalam berwirausaha.
DETERMINAN PERILAKU PATUH WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA WAJIB PAJAK KENDARAAN BERMOTOR YANG TERDAFTAR DI BPPRD UPT. SAMSAT KOTA RANTAUPRAPAT) Kumalasari, Kartika Putri; Puteri Sitepu, Pratiwi utami
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.514 KB) | DOI: 10.21776/ub.profit.2022.-16.01.15

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel yang ada dalam Theory of Planned Behaviour yaitu sikap, norma subjektif, kontrol perilaku persepsian, serta kewajiban moral terhadap niat berperilaku patuh pajak serta pengaruh niat berperilaku patuh pajak terhadap perilaku patuh pajak. Penelitian ini merupakan penelitian kuantitatif dan pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi penelitian ini adalah wajib pajak kendaraan bermotor di Kota Rantauprapat dengan teknik pengambilan sampel menggunakan simple random sampling dan diperoleh jumlah sampel sebanyak 100 responden. Hasil penelitian ini menunjukkan bahwa variabel sikap, norma subjektif, kontrol perilaku persepsian, dan kewajiban moral berpengaruh signifikan terhadap niat berperilaku patuh pajak, dan variabel niat berperilaku patuh pajak berpengaruh signifikan terhadap perilaku patuh pajak pada wajib pajak kendaraan bermotor di Kota Rantauprapat.
ANALISIS IMPLEMENTASI SKEMA DUAL RESIDENT ENTITIES DI INDONESIA Kumalasari, Kartika Putri; Dewanti, Dania; Egalita, Filzah Farah; Mumtadz, Adhisa Qotrunnada; Azhari, Firman Khoirulhadi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 2 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.234 KB) | DOI: 10.21776/ub.profit.2022.-16.02.4

Abstract

This research focuses on the implementation of dual resident entities in Indonesia. The purpose of this study was to determine the implementation of a policy referring to George Edward III's theory, namely communication, resources, disposition and bureaucratic structure and to know and discuss the SWOT analysis of the application of dual resident entities in Indonesia. This type of research uses a descriptive qualitative approach. Data collection techniques come from interviews and documentation. The analytical method used is the data analysis method of the Miles and Huberman model. The results of this study indicate that the implementation of dual resident entities in Indonesia based on George Edward III's theory is mostly appropriate according to the theory, namely resources, disposition, and bureaucratic structure. However, it is not appropriate with the indicator communication.
Comparative Analysis of Tax Administration between Indonesia and New Zealand Kumalasari, Kartika Putri; Haliza, Ananda Nur; Alfandia, Nurlita Sukma; Agusti, Rosalita Rachma
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 2 (2023): Profit : Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.02.7

Abstract

This study focuses on a comparative analysis of institutional position, taxpayer registration, and tax reporting between Indonesia and New Zealand. This study aims to see the potential of the New Zealand tax administration that can be adapted and adopted in Indonesia to improve administration so that it can encourage taxpayer compliance behavior. This research is descriptive qualitative research and data collection through literature studies. The analytical method used is the content analysis model. The results of this study indicate that there is still room available to make improvements in tax administration, including the Directorate General of Taxes, can provide social program assistance for taxpayers who have a Taxpayer Identification Number, increasing the role of the Directorate General of Taxes not only as a tax collection and management agency but also managing social policy programs, and changing the institution of the former Directorate General of Taxes single directorate within the ministry of finance or economy become semi-autonomous revenue authorities. The results of this study can be used as a consideration for the Directorate General of Taxes to implement in Indonesia to improve tax administration that can encourage compliant behavior.
Co-Authors Alfandia, Nurlita Sukma Anisa Aprilia Azhari, Firman Khoirulhadi Bayani, Laras Niti Dahlan Fanani, Dahlan Dewanti, Dania Edlyn Khurotul Aini Egalita, Filzah Farah Haliza, Ananda Nur Made Sudarma Mumtadz, Adhisa Qotrunnada Puteri Sitepu, Pratiwi utami Rosalita Rachma Agusti Wicaksana, Achmad Chandra Yusri Fajar