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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Balance: Journal of Islamic Accounting Journal of Accounting and Digital Finance Journal of Management and Digital Business Research Trend in Technology and Management Balance: Journal of Islamic Accounting

Arinal Muna

Program Studi Teknik Industri, Fakultas Teknik, Universitas Diponegoro

Author-ID : 324932

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Selection of inventory accounting methods for industrial and consumer goods sectors: the relationship between inventory variability Muna, Arinal; Firasati, Aoliyah; Lestari, Wilda Fuji
Research Trend in Technology and Management Vol. 1 No. 2 (2023): Research Trend in Technology and Management
Publisher : RTTM

Inventory has a significant impact on the success of a company’s operational procedures. Each company can select a method of distribution that is appropriate for its needs, and in selecting a method of distribution, the company can learn (opportunity) about the method of distribution that will be used in the company. Opportunity measure is an action taken by management in determining the inventory method that maximizes satisfaction and is profitable for the company. As a result, selecting a reliable method of gaining access to information is critical, because failing to do so will have a negative impact on your financial situation. The goal of this research is to eliminate any negative effects on the variability of the business, the size of the company, and the level of risk associated with the selection of a business assurance method. Purposive sampling was used to choose the manufacturing firm that would serve as the sample for this investigation. This company is part of the consumer products industrial sector and is listed on the Indonesia Stock Exchange. There are 40 businesses that meet the criteria, with 36 businesses using the average method and 4 businesses using the FIFO method. Data collection the technique employing second-level data. The data analysis technique used is logistic regression analysis. The results of the hypothesis testing show that the variability of inventory is affected by the choice of a inventory accounting method, but the size of the company and the level of risk are not

Taxpayer compliance factor related to technology: the influence of e-registration, e-spt, e-filling, and e-billing usage Ramadhan, Moh. Fitrah; Janiman, Janiman; Muna, Arinal
Research Trend in Technology and Management Vol. 1 No. 2 (2023): Research Trend in Technology and Management
Publisher : RTTM

In 2019 the level of taxpayer compliance was only 29% of the total number of taxpayers registered at KPP Pratama Cirebon Satu; then in 2020, there was a decrease of around 6% to 23% of the total WPOP, then in 2021, it only increased 1% to 24% of the total number of taxpayers. Registered WPOP. Based on this, this research is here to see how Taxpayer Compliance in Cirebon is based on E-Registration, E-SPT, E-Filling, & E-Billing. This research method uses the verification method. This type of research is basic research or basic research. The questionnaires that were sent out to individual taxpayers who were registered with the Cirebon Satu Tax Service Office were the source of the primary data that was used in this research. The formula for convenience sampling was used to select the sample, which consisted of a total of 100 participants from the pool. Statistical analysis was carried out in this study using multiple linear regression analysis using IBM SPSS 25 software for windows. The results of this study indicate that E-SPT affects taxpayer compliance in the city of Cirebon. Meanwhile, E-Registration, E-Filling, and E-Billing do not affect Taxpayer Compliance in Cirebon, Indonesia. The contribution of this research can increase recommendations for the government, especially in increasing taxpayer reporting by increasing certainty of validation in tax payments

Co-Authors Acep Komara Agung Yulianto Aoliyah Firasati Apri Dwi Astuti Damayanti, Elsa Fariani, Nelia Ida Rosnidah Janah, Nada Nur Janiman Janiman, Janiman Kuswendang, Wiwi Lestari, Wilda Fuji Moh Yudi Mahadianto Musyaffi, Ayatulloh Michael Rahman, Faisal Fajri Ramadhan, Moh. Fitrah Sentika, Dena Nian Yuliyanto, Agung

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