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All Journal Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal TAMBORA Proceeding of National Conference on Accounting & Finance ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Community Empowerment JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JSAP : Journal Syariah and Accounting Public Rahmatan Lil’alamin Journal of Community Services (RLA) Financial and Accounting Indonesian Research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Fajar Satriya Segarawasesa
Universitas Aisyiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Kebumen Tri Wahyu Ningrum; Fajar Satriya Segarawasesa
J-CEKI : Jurnal Cendekia Ilmiah Vol. 2 No. 6: Oktober 2023
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v2i6.2029

Abstract

This study aims to examine and analyze the effect of tax amnesty, e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance in Kebumen Regency. This study applied a quantitative approach. The population in this study was 477,110 individual taxpayers. The sample used in this study was 100 individual taxpayers in Kebumen Regency. The technique for determining the number of samples in this study used the slovin formula. Data collection techniques employed a questionnaire. Methods of data analysis used multiple linear regression analysis with the SPSS 26 program. This research concluded that tax amnesty and e-filing had no effect on individual taxpayer compliance. Meanwhile, taxpayer awareness and tax sanctions had a positive effect on individual taxpayer compliance.
Analisis Faktor Fundamental Dan Teknikal Yang Mempengaruhi Harga Saham Pada Perusahaan Yang Terdaftar Di Indeks JII70 Fajar Satriya Segarawasesa; Muhamad Rifandi; Irma Anjelina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4187

Abstract

Penelitian ini bertujuan untuk menganalisis factor fundamental dan teknikal yang mempengaruhi harga saham pada perusahaan yang terdaftar di JII70. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah perusahaan yang terdaftar di indeks JII70 periode 2018-2021 sampling akan diambil dengan metode purposive sampling. Metode pengumpulan data dilakukan dengan data sekunder laporan tahunan periode 2018-2021. Analisis data dilakukan dengan uji asumsi klasik, pengujian hipotesis menggunakan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa return on asset berpengaruh positif terhadap harga saham. Sedangkan, debt equity ratio, suku bunga dan nilai tukar tidak berpengaruh.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan di Kabupaten Purworejo Cinta Junita; Fajar Satriya Segarawasesa
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.1985

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengetahuan pajak, sanksi pajak, kesadaran wajib pajak dan e-payment terhadap kepatuhan wajib dalam membayar pajak bumi dan bangunan di Kabupaten Purworejo. Penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini sejumlah 1.028.439 wajib pajak. Sampel penelitian ini sebanyak 100 wajib pajak di Kabupaten Purworejo dengan penentuan jumlah sampel menggunakan rumus Slovin. Teknik pengumpulan data yang digunakan adalah kuesioner. Metode analisis yang digunakan analisis regresi linier berganda menggunakan aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan di Kabupaten Purworejo. Sedangkan pengetahuan pajak, kesadaran wajib pajak, dan e-payment tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan di Kabupaten Purworejo.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah: Studi Kasus Pada Pemerintah Daerah Kabupaten Sleman D.I Yogyakarta Marlela Wati; Fajar Satriya Segarawasesa
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.1986

Abstract

This study aims to analyze the effect of the Regional Financial Accounting System, Utilization of Information Technology, Human Resource Competence, and Internal Control System on the quality of the local government's financial statements in Sleman Regency. This research was quantitative research. The population of this research was structural officials at the Regional Government Work Unit of Sleman Regency, DIY. The sampling was done by employing purposive sampling. Data collection was carried out by distributing questionnaires to the Regional Government Work Unit employees of Sleman Regency. The data that has been collected was processed using SPSS 20. The statistical method used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that the Regional Financial Accounting System and Utilization of Information Technology have a positive effect on the quality of local government financial reports, while Human Resource Competence and Internal Control Systems have no effect on the quality of local government financial reports.
Analisis Implementasi Sistem Informasi Akuntansi Penjualan Kredit Pada Koperasi Guru dan Pegawai di MAN 1 Sleman Reza Alamsyah Harahap; Fajar Satriya Segarawasesa
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.2060

Abstract

Cooperatives as non-profit organizations must have an effective and adequate accounting information system. With a good accounting information system, it becomes an important basis for all operations that occur in a business organization. One of the objectives of the accounting information system is to improve the internal control structure of the company. The purpose of this study was to analyze the implementation of the credit sales accounting information system, in which credit sales also became a source of fixed income at the Amanah Cooperative MAN 1 Sleman, in order to determine the effectiveness of the credit sales accounting information system. This study applied descriptive analysis research with a qualitative approach, because it needed direct observation related to the object and subject under study. The data from this study were obtained through observation, interviews, and documentation at Amanah Cooperative MAN 1 Sleman. The results showed that the credit sales accounting information system at the Amanah Cooperative MAN 1 Sleman was still not effective and adequate, the function of the credit sales system was still inadequate with the presence of multiple tasks and the job description did not match the work in the field so that the tasks carried out become ineffective.
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Mey Lani Rumra; Fajar Satriya Segarawasesa
Financial and Accounting Indonesian Research Vol. 6 No. 1 (2026): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v6i1.4033

Abstract

This study aims to analyze the influence of the Regional Financial Accounting System, Utilization of Information Technology, Competence of Human Resources, and Internal Control System on the quality of financial reports of the local government of Southeast Maluku Regency. This study is a quantitative research. The population of this study is structural officials at the Work Unit of the Southeast Maluku Regency Government and sampling using purposive sampling. Data collection was carried out by distributing questionnaires to employees of the Regional Device Organization of Southeast Maluku Regency. The collected data were processed using SPSS. The results of hypothesis testing show that the Regional Financial Accounting System has a positive effect on the quality of financial reports, Utilization of Information Technology has no effect on the quality of financial reports, while Competence of Human Resources has an effect on the quality of financial reports and Internal Control System has an effect on the quality of financial reports of the local government.    
ANALISIS PENERAPAN METODE COST PLUS PRICING UNTUK PENENTUAN TARIF KAMAR INAP RUMAH SAKIT (Studi Kasus: RSD K.R.M.T Wongsonegoro) Muhammad Anto Hidaya Kusuma; Fajar Satriya Segarawasesa
JSAP: Journal Syariah and Accounting Public Vol 9, No 1 (2026): Juli 2026
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.9.1.21-31.2026

Abstract

Abstract: This study aims to determine the Determination of Inpatient Room Rates at RSD K.R.M.T Wongsonegoro using the Cost Plus Pricing method. This study uses a qualitative descriptive research method using observation and interview techniques. Data validity was checked using triangulation with Primary and Secondary data sources. The results of the study show that for VIP rooms, Class I, II, and III are different from the actual rates applied by the hospital. The VIP Room rate is actually lower than the calculated results, while the other classes show actual rates higher than the calculated results. Keywords: : Cost Plus Pricing, Full Costing, Room Rates, Hospitals, Cost Accounting Abstrak: Penelitian ini bertujuan untuk mengetahui Penentuan Tarif Kamar Inap pada RSD K.R.M.T Wongsonegoro jika menggunakan metode Cost Plus Pricing. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan menggunakan teknik observasi dan wawancara. Pengecekan keabsahan data menggunakan triangulasi dengan sumber data Primer dan Sekunder. Hasil penelitian menunjukkan bahwa untuk kamar VIP, Kelas I, II, dan III berbeda dibandingkan tarif aktual yang diterapkan rumah sakit. Tarif Kamar VIP justru lebih rendah dari hasil perhitungan, sedangkan kelas lainnya menunjukkan tarif aktual lebih tinggi dari hasil perhitungan. Kata Kunci: Cost Plus Pricing, Full Costing, Tarif Kamar Inap, Rumah Sakit, Akuntansi Biaya
Co-Authors Baiq Farida Maulina Cinta Junita Dhika Restiana Irma Anjelina Layli Rahmah Sulistianingtyas Marlela Wati Melyana Mustika Mey Lani Rumra Muhammad Alfi Satia Pratama Muhammad Anto Hidaya Kusuma Nanda Amelia Jauhari Nanda Amelia Jauhari Nindiasari, Avininda Dewi Reza Alamsyah Harahap Rifandi, Muhamad Rohmadani, Zahro Varisna SITI BAROKAH Siti Masrohah Tri Wahyu Ningrum Tri Winarsih