Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) EKONOMIS : Journal of Economics and Business Ensiklopedia of Journal Journal of Innovation in Business and Economics Jurnal Akuntansi Trisakti Jurnal Ekonomika Manajemen Dan Bisnis
Kurniawan, Rahmat
Accounting Department, Faculty Of Economics, Andalas University
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
KETERAMPILAN DAN ATRIBUT YANG DIBUTUHKAN OLEH LULUSAN AKUNTANSI UNTUK SUKSES BERKARIR: PENGUJIAN SENJANGAN PERSEPSI MAHASISWA DAN PEMBERI KERJA Rahmat Kurniawan
Tirtayasa Ekonomika Vol 12, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (971.58 KB) | DOI: 10.35448/jte.v12i1.4434

Abstract

Penelitian ini bertujuan untuk menguji persepsi mahasiswa dan pemberi kerja terhadap beragam jenis keterampilan dan atributnya dan menguji kemungkinan adanya senjangan persepsi dan ekspektasi (perception and expectation gap) diantara keduanya. Selain itu, penelian ini juga melakukan pemeringkatan (ranking) untuk menyimpulkan jenis keterampilan/atribut apa yang menjadi prioritas agar mahasiswa dapat bersiang di dunia kerja dan pemberi kerja terpuaskan dengan pengetahuan dan keterampilan yang dibawa oleh calon pekerja. Responden penelitian ini adalah mahasiwa akuntansi tahun terakhir dari Universitas negeri di Kota Padang. Pengujian hipotesis dilakukan dengan one-tailed paired t-test sedangkan pemeringkatan dilakukan berdasarkan mean score dari masing-masing keterampilan/atribut dengan mempertimbangkan konsensusnya yang diukur dengan coefficien of variation (CV).Hasil penelitian menunjukkan bahwa mahasiswa menganggap keterampilan teknis lebih penting daripada keterampilan generik secara keseluruhan meskipun secara individual, keterampilan personal dan interpersonal dinilai lebih penting daripada keterampilan teknis. Penelitian juga menemukan bahwa ternyata secara keseluruhan, pemberi kerja juga menganggap keterampilan teknis lebih penting. Kemudian, terdapat perbedaan secara signifikan antara persepsi mahasiswa dan pemberi kerja mengenai keterampilan dan atribut yang dibutuhkan oleh alumni akuntansi untuk sukses di dunia kerja.
Analisis Efektivitas, Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Serta Tingkat Kemandirian Daerah Kota Pariaman Randy Primahadi; Rahmat Kurniawan
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.312

Abstract

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a method of analysis by using the calculation of the financial data obtained to solve problems in accordance with the research objectives. The average level of regional independence in Kota Pariaman during 2014-2018 is 6.09% with a pattern of instructive relationships. It can be seen that the level of regional independence of Kota Pariaman is very low, only around 6% during 2014 to 2018 with a pattern of instructive relationships. This means that the city of Pariaman is very dependent on financial assistance from the center. the role of the central government is more dominant than the independence of the regional government.
FAKTIR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR DI BIDANG PERPAJAKAN Shintya Khairunnisa; Rahmat Kurniawan
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.338 KB) | DOI: 10.25105/jat.v7i2.7622

Abstract

The purpose of this study is to examine the factors that influence students of accounting study program to choose a career in taxation. The Theory of Reasoned Action and Theory of Planned Behavior model is integrated with the four factors that used in this study, perceptions toward taxation profession, social guidance, self efficacy, and expectations toward the career in taxation. Data were collected by quistionnaire,obtainning 120 sample. Using multiple linear regression method, this study finds that social guidance factor and expectations toward the career in taxation are significantly influence the student’s intention to choose the career in taxation field. Findings of this study convey the practical implication to the accounting departement to explain more, and give a good impression about the proffession in taxation field
The role of audit information dissemination in curbing the contagion of tax noncompliance Fauzan Misra; Rahmat Kurniawan
Journal of Innovation in Business and Economics Vol. 4 No. 01 (2020): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v4i01.10223

Abstract

Disclosure about tax evasion may trigger the contagion of such behavior. However, exposure to news about discovered misconduct can lead to deterrence as well. The economics-of-crime approach and social norm-based explanation suggest that exposure to news about evasion may influence the receiver of information to imitate such misconduct. In contrast, a Psychology-based explanation argues against contagion in taxpayers' misbehavior. This study aims to investigate the effect of disclosing evasion information by another taxpayer toward tax non-compliance and testing of the effectiveness of audit information dissemination to mitigate the contagion effect of such non-compliance that may be occurred. The research was conducted by an experimental approach with a 2 x 2 between-subjects design. The results show that when information about tax evasion is publicly disclosed, unaudited taxpayers tend to imitate such misbehavior. However, the contagion effect of non-compliance can be mitigated by the official announcement of tax audit information.
PENGARUH CORE TAX ADMINISTRATION SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Silmi Silmi; Rahmat Kurniawan; Nadya Putri Nasha; Luthfan Fadila Yunda
Ensiklopedia of Journal Vol 8, No 10 (2026): Vol. 8 No. 10 Juli 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i10.3433

Abstract

Digital transformation in tax administration systems has become an important strategy for improving tax efficiency and compliance. This study aims to analyze the effect of Core Tax Administration System (CTAS) implementation on individual taxpayer compliance in Indonesia. The study employed a quantitative survey approach using questionnaires distributed to 128 respondents. Instrument validity and reliability were assessed using Pearson correlation and Cronbach’s Alpha, while simple regression analysis was used to test the relationship between the variables. The results show that all CTAS and taxpayer-compliance items have significant correlations with their respective total scores (r 0.173; p 0.01), with Cronbach’s Alpha values of 0.649 and 0.664, indicating adequate instrument reliability. Regression analysis shows that CTAS implementation has a positive and significant effect on taxpayer compliance (R² = 0.224; F = 36.314; p 0.001), while the model satisfies normality and homoscedasticity assumptions and shows no autocorrelation (Durbin-Watson = 1.989). These findings indicate that digital tax administration systems such as CTAS can significantly improve taxpayer compliance, although other factors also contribute.Keywords: CoreTax, Individual Taxpayers, Tax Compliance, Tax Digitalization, Tax Administration System 
Pengaruh Personalitas, Penghargaan Finansial, Pengakuan Professional, Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Untuk Berkarir Dibidang Perpajakan (Studi pada Mahasiswa Akuntansi Universitas Andalas) Rahmat Kurniawan; Defri Ramadani
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.3188

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh personalitas, penghargaan finansial, pengakuan professional dan lingkungan kerja terhadap minat mahasiswa akuntansi untuk berkarir dibidang perpajakan. Penelitian damamilakukan dengan metode kuantitatif dengan menyebarkan kuesioner yang melibatkan 100 responden angkatan 2019, 2020 dan 2021. Dengan menggunakan metode regresi linier berganda, penelitian ini menunjukan bahwa faktor personalitas, penghargaan finansial dan pengakuan profesional berpengaruh signifikan terhadap niat mahasiswa untuk memilih karir di bidang perpajakan. Sedangkan variabel lingkungan kerja tidak berpengaruh terhadap niat mahasiswa untuk memilih karir di bidang perpajakan. Temuan ini mengimplikasikan bahwa terdapat variabel lain yang dapat mempengaruhi individu dalam menentukan perilakunya dalam menentukan karir untuk masa yang akan datang. Riset ini memberikan kontribusi sebagai pedoman untuk peneliti selanjutnya. Penelitian ini juga dapat dijadikan informasi bagi perguruan tinggi untuk mengembangkan inovasi dalam rangka menngkatkan minat mahasiswa akuntansi dalam berkarir dibidang perpajakan.
Co-Authors Defri Ramadani Fauzan Misra Luthfan Fadila Yunda Nadya Putri Nasha Randy Primahadi Shintya Khairunnisa Silmi Silmi