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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Marketing Management Studies Journal of Applied Business, Taxation and Economics Reseach Jurnal Literasi Akuntansi Review of Accounting and Taxation
Mulyanah Mulyanah
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance Engineering Environmental Science Social Sciences

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Budget Participation and Managerial Performance with Organizational Commitment and Leadership Style as A Moderation Mulyanah Mulyanah; Intan Puspanita
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10411

Abstract

The purpose of this research to know the effect of budgetary participation on managerial performance, whether organizational commitment moderates the effect of budgetary participation on managerial performance and leadership style moderates the effect of budgetary participation on managerial performance. This research uses primary data. The population in this study are managers who work in manufacturing companies in the city of Cilegon, Banten Province. Samples were taken using the purposive sampling method. Data analysis uses linear regression and moderated regression analysis. The result of this study stated that budgetary participation had a positive effect on managerial performance, organizational commitment, and leadership style moderating with the effect of strengthening the effect of budgetary participation on managerial performance.
Dysfunctional Behavior-Gaming: Atas Interaksi Pengawasan Internal Dan Obedience Pressure Pada PTN BLU Di Indonesia Fara Fitriyani; Mulyanah Mulyanah
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.9422

Abstract

Penelitian ini bertujuan untuk menguji bagaimana kecenderungan individu sebagai subordinate dalam menciptakan budgetary slack, yaitu menghasilkan rekomendasi anggaran yang lebih tinggi dibandingkan dengan estimasi anggaran awal ketika subordinate dihadapkan pada tekanan ketaatan (obedience pressure) dari atasan langsung (superior). Selain itu, penelitian ini juga menguji bagaimana kecenderungan subordinate pada PTN BLU yang memiliki pengawasan internal dalam menghasilkan anggaran ketika subordinate dihadapkan pada tekanan ketaatan (obedience pressure) dari atasan.Populasi penelitian ini adalah Perguruan Tinggi Negeri BLU di Indonesia. Metode sampling menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, yang disebar dengan menggunakan kuesioner. Kuesioner diuji dengan uji reliabilitas dan uji validitas, selanjutnya dilakukan pengujian asumsi klasik meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Kemudian uji hipotesis dilakukan dengan analisis regresi linier sederhana dan analisis regresi linier berganda (multiple regression analysis)Hasil penelitian menunjukkan bahwa seluruh variabel adalah reliabel dan valid serta memenuhi pengujian asumsi klasik. Hasil dari analisis hipotesis menunjukkan bahwa obedience pressure berpengaruh terhadap budgetary slack, dan tidak terdapat interaksi antara obedience pressure dan pengawasan internal terhadap budgetary slack.
Optimization of Restaurant Tax Revenue in The Era of Covid-19 at The Regional Revenue Agency of Serang Regency Intan Puspanita; Mulyanah Mulyanah; Asih Machfuzhoh; Farah Juliani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.91

Abstract

This study aims to analyze the optimization of restaurant tax collection, especially during the Covid-19 Pandemic, describe the inhibiting factors for collecting restaurant taxes, and find out what efforts are made by the Serang Regency Regional Revenue Agency in optimizing restaurant tax revenues. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews, and documentation. The results of this study are the realization of the Restaurant Tax in Serang Regency is still not optimal, especially in 2020 and 2021, it has not yet reached the target, and it is even said to be very far from reaching the target. The Covid-19 pandemic limits human activities which has an impact on the decline in the economy in Indonesia. Restaurants are one of the things that have been affected by Covid-19. The enactment of the PSBB has caused restaurants to experience a decrease in visitors and even restaurants have gone out of business. This has an impact on the decline in restaurant turnover so that the amount of tax paid also decreases.
Tax Dispute Analysis 0f Surface Water Tax (Review Decision Number 2791/B/PK/PJK/2019) Intan Puspanita; Asih Machfuzhoh; Mulyanah Mulyanah
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.209 KB) | DOI: 10.54408/jabter.v1i2.26

Abstract

The surface water tax creates different perceptions due to differences in the imposition of taxes regulated in regional regulations and contracts of work, one of which contains tax provisions that apply specifically. This study discusses a review of the arguments for the Judicial Review Decision Number 2791/B/PK/PJK/2019). This study uses literature research methods. The results of this study concluded that the panel of judges granted the appeal applicant on the basis that the Papuan provincial government could not collect surface water tax because it was not in accordance with article 32A and article 33A of the income tax law and the contents of the contract of work.
Collecting and Reporting Mechanism Value Added Tax Intan Puspanita; Mulyanah Mulyanah; Refi Pratiwi; Aqshal Pratama Yuli Arsya
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.150

Abstract

Value Added Tax (VAT) is a tax that is collected and imposed on the delivery of Taxable Goods (BKP) and Taxable Services (JKP). VAT is collected using a tax invoice and a Tax Payment Slip (SSP). Purchases of Taxable Goods are subject to VAT and PKP partners will prepare and submit tax and SSP invoices to the treasurer for the expenditure unit of the Central Office for the Cidanau, Ciujung, and Cidurian River Regions. This study aims to determine the mechanism for collecting and reporting VAT and to find out the obstacles encountered when collecting and reporting VAT at the Work Unit of the Central Office for the Cidanau, Ciujung and Cidurian River Regions. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews and documentation. The results of this study are that the Value Added Tax (VAT) Reporting mechanism carried out by the Expenditure Treasurer at the Work Unit of the Balai Besar for the Cidanau, Ciujung, and Cidurian River Regions is appropriate.
The influence of tourism product on tourist decision to visit Anyer Ika Utami Widyaningsih; Mulyanah Mulyanah
Marketing Management Studies Vol. 2 No. 4 (2022): Marketing Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/mms.v2i4.329

Abstract

Anyer is the one of the famous beach tourism destinations on the western of Java Island. This research aims to obtain the empirical evidence about the influence of tourism product to decision to visit on Novus Jiva Anyer. This study used quantitative research that distributed data by questionnaires. Sample in this research were the tourist of Novus Jiva Anyer, and the sampling technique used is simple random sampling with a total sample of 173 respondens. Empirical evidence show that the visitors are mostly from outside Banten province. Where they get an information about tourism product from social media such as websites, instagram, whatsapp, and tourist booking application (traveloka, booking.com, etc). The results prove that trourism products have a positive and significant affect to tourist visiting decisions. From the result, this research can be useful as knowledge and consideration for tourist attractions manager in improving quality to attract tourist visitors.
Management Control System Package And Entrepreneurial Competency Influence On Business Performance With The Moderating Role Of Business Strategy Bustanul Arifin; Mulyanah Mulyanah; Febiola Martina
Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.402 KB) | DOI: 10.61659/reaction.v1i02.141

Abstract

Purpose - This study aims to determine the influence of the Management Control System Package’s elements on Entrepreneurial Competency; and Entrepreneurial Competency on SMEs Business Performance. Design/methodology/approach - This research uses quantitative research. Sampling methods in this research using purposive sampling technique, This research used Partial Least Square as data analysis technique. Finding - The result showed that the elements of Cultural Control; Planning Control; Cybernetic Control; Rewards and Compensation Control has influence on Entrepreneurial Competency’s improvement, meanwhile Administration Control has no influence on Entrepreneurial Competency’s. Then, Entrepreneurial Competency has influence on Business Performance. However, Business Strategies has no influence to moderate the relationship between Entrepreneurial Competency on Business Performance of SMEs in Serang city. Originality - This is the first study that discusses the implementation of the MCS Package in Serang City SMEs.
Prosedur Pengenaan Pajak Penghasilan Pasal 23 Hasil Negosiasi Antara Jasa Vendor dengan PT. Bank Rakyat Indonesia Kantor Cabang Kota Serang Intan Puspanita; Alifya Alegra Ayu Purnomo; Mulyanah; Refi Pratiwi
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.94

Abstract

Tujuan: Penulisan ini bertujuan untuk menjelaskan bagaimana prosedur pemotongan, penyetoran, dan pelaporan PPh Pasal 23 atas jasa vendor serta bagaimana negosiasi kontrak yang dilakukan PT Bank Rakyat Indonesia Kantor Cabang Kota Serang dengan jasa vendor yang akan bekerja sama. Metodologi: Pendekatan yang dilakukan dalam penulisan ini adalah pendekatan kualitatif dengan jenis penulisan deskriptif. Data yang digunakan dalam penulisan ini adalah data primer hasil wawancara dengan beberapa karyawan bank dan data sekunder berupa dokumen dan/atau buku. Temuan: PT Bank Rakyat Indonesia melaksanakan prosedur pemotongan, penyetoran, dan pelaporan PPh Pasal 23 berdasarkan dengan undang-undang perpajakan yang berlaku di Indonesia serta hasil kontrak dibuat berdasarkan kesepakatan bersama. Kebaruan: Penulisan ini mempertimbangkan prosedur perpajakan yang baik dan benar untuk dijadikan acuan peningkatan kepatuhan wajib pajak dengan edukasi pajak. Kata kunci: Prosedur, Pajak Penghasilan Pasal 23, Jasa Vendor, Bank
Co-Authors Alifya Alegra Ayu Purnomo Aqshal Pratama Yuli Arsya Asih Machfuzhoh Bustanul Arifin Farah Juliani Febiola Martina Fitriyani, Fara Ika Utami Widyaningsih Intan Puspanita Refi Pratiwi