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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi PRESTASI Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Penelitian Manajemen Terapan (Penataran) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Riset Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Hernawati Pramesti
UNKRIS, Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : PRESTASI

 1 
PENGARUH PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DI KOTA SURAKARTA Kurniawan, Yohanes Adi Pradana; Pramesti, Hernawati
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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ABSTRACT The objective of research is to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness partially affect significantly the hotel taxpayer compliance in Surakarta city and to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affect significantly the hotel taxpayer compliance in Surakarta city.  The sample of research was taken using convenience sampling method, obtaining 40 respondents. Techniques of analyzing data used were validity, reliability, classical assumption, t-, F- and determination coefficient tests.The result of data processing using a multiple regression analysis showed that the measurement using t-test at significance level of 5% found that the Taxpayer’s perception on self-assessment system affected positively and significantly the hotel taxpayer compliance in Surakarta city. Similarly, the role of taxing apparatus evidently affected positively and significantly the hotel taxpayer compliance in Surakarta city. The taxpayer awareness also affected positively and significantly the hotel taxpayer compliance in Surakarta city. Based on the F-test result at significance level of 5%, it could be found that the three variables of Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affected positively and significantly the hotel taxpayer compliance in Surakarta city.  Keywords: self-assessment, taxing apparatus, awareness, compliance
PENYUSUNAN MODEL PENINGKATAN STANDAR KINERJA ORGANISASI MENGGUNAKAN STRATEGI PROSPEKTOR DAN BUDAYA ORGANISASI ATHENA BAGI KOPERASI Pramesti, Hernawati; Dananti, Kristyana
PRESTASI Vol 12, No 2 (2013): PRESTASI
Publisher : PRESTASI

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ABSTRACT Today the cooperative has undergone many developments and even competition. For the cooperativeis required to further improve its performance in serving the public. One effort that can be done is by the application of prospector strategy and organizational cultureof Athens, which is already known to positively influence the implementation of the organizations performance. The purpose of this study is to constructa model with improved performance incooperative prospector strategy implementation and organizational culture Athena. The first stage is to identify the existence ofthe cooperative. After the social construction obtained will then be compiled Cooperative performance improvement model that can be used to measure or evaluate the condition of acooperative as well as the development of performance standards, which will ultimately benefit the improvement of organizational performance and national development in general. The approach used is qualitative-phenomenological approach for implementers to test the model. The unitof analysis is cooperative in Surakarta. The units of analisys are the organizers, participants and facilities as sociated with the organization. Participants performed retrieval based on the criteria of successin generating financial report sorganizers. The analisys is descriptive qualitative method. The out put of this research is a model of social rekasaya a cooperative organization performance improvement.  Keywords: Performance Organization, Cooperation, and prospector strategy and organizational cultureof Athens
Co-Authors Anggraini, Diva Puspa Basuki Nugraha, Basuki Basuki Nugroho, Basuki Christianita, Nanda Rachelia Endang Satyawati Kristyana Dananti, Kristyana Mujiono Mujiono Mujiyono Mujiyono Mujiyono Pradana, Jules Yohanes Adi Pradana Kurniawan, Yohanes Adi Pradana