Article Per Year (5 Year)
p-Index From 2021 - 2026
2.33
P-Index
This Author published in this journals
All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal Pengabdian Masyarakat AbdiMas Jurnal Ilmu Manajemen (JIMMU) Journal of Multidisciplinary Academic JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Jurnal Ilmiah Manajemen Kesatuan An-Nizam: Jurnal Bakti Bagi Bangsa Jurnal Manajemen Bisnis dan Organisasi ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Neo Journal of economy and social humanities AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Diana Fajarwati
Esa Unggul University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
ANALISIS PERBEDAAN KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK RESTORAN KOTA BEKASI SEBELUM DAN SESUDAH PEMERIKSAAN PAJAK Diana Fajarwati; Evi Tusilandari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v3i1.143

Abstract

The purpose of research to determine: (1) Restaurant taxpayer compliance, (2) Restaurant Tax receipts, (3) whether there are significant differences in taxpayer compliance before and after the inspection taxes, and (4) whether there are significant differences Restaurant Tax receipts before and after tax audit. The research uses descriptive quantitative method with a comparative approach. Samples were DPPKAD tax inspectors and taxpayers Bekasi Restaurants that use self-assessment system and have been checked by the year 2008 DPPKAD Bekasi taxpayers as much as 8 Restaurant. Purposive sampling technique using the method of sample. Data collection using questionnaires and documentation. The results obtained: (1) of the tax by DPPKAD Bekasi consists of two stages, namely: (a) phase checker, which went to the restaurant, do analysis, and send mail tax bills, and (b) phase of the audit, namely: inspect and examine documents, submit a letter of reprimand, conduct field checks, and (4) complete the examination, (2) compliance with the taxpayer before the close to both Restaurants (score 3.73) and after close examination of both (score 3.98), (3) Average Restaurant Tax receipts prior to the examination = Rp 31,568,883, - (2006) and in 2007 increased 6.32%, 8.36% rise time of examination, following a 7.54% increase (in 2009) and 3, 48% (in 2010), (4) there are differences in taxpayer compliance before and after the examination (t-hit = - 2.671, sig. 0.011), and (5) there are differences in the average tax receipts Restaurant two years before and after the examination (t-hit = - 15.097, sig. 0.000), one year before and during the examination (t-hit = - 2.674, sig. 0.032), and the time of examination and inspection after one year (t-hit = - 3.673, sig. 0.008). Suggestions submitted to DPPKAD Bekasi are: (1) objectivity and professionalism of the tax to be further enhanced through the establishment of a clear standard of examination and improvement of technical education and skills of tax inspectors, (2) the effectiveness of monitoring the performance of tax inspectors to be more enhanced, and (3) compliance with the taxpayer to be further enhanced through intensive counseling taxes.
ANALISIS CASHFLOW{ARm KAS) SEBAGAI SUMBER INFORMASI BAGI SERIKAT PEKERJA DI WILAYAH KABUPATEN/KOTA BEKASI Diana Fajarwati
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Statement of cash flows is the financial statement that provides information about the cash in flows and out flows from operating, investing, and financing activities during an accounting. The informatiom provided in a statement of cash flows, if used with related disclosures and the other financial statements, should help investors, creditors, and other to:l) Assess the enterprise’s ability to generate positive future net cash flows, 2) Assess the enterprise’s ability to meet its obligations, its ability to pay dividends, and its needs for external financing, 3) Assess the reasons for differences between net income and (associated cash receipts and payments, 4) Assess the effects on an enterprise’s financial position of both its cash and noncash investing and financing transaction during a period.
KAJIAN TEORITIS PENTINGNYA STANDAR BAKU MUTU KEUANGAN SEBUAH LEMBAGA Diana Fajarwati
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 3 No 1 (2009): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial reporting is information that is used as the basis for decision making, therefore the financial statements must be accurate and reliable. The financial statements consist of statements Balance Sheet, profit and loss, and report changes in capital The income statement reports income and expenses, which according to the economic concept of income must be fought is the highest while the lowest-cost rendahnay. Better cost control must implement the standard fee so it can determine the difference from the established standards
Co-Authors Agustina, Noni Alie Sutjiadi Aulia, Shifa Evi Tusilandari Fadli, Jul Aidil Febrianto, Rachel Yuki Ellycia Gunawan Gunawan Hadi, Dwi Putranto Haliza, Tiya Nur Hardianti Hardianti, Hardianti Ika Baskara Muhammad Arief Pratama, Achmad Difa Pratama, Bagas Puji Astuti Ramadhan, Eza Anugerah Rhian Indradewa S. Djoko Sambodo Salbintan Fadilah Sari Sapto, Feri Nur Sari, Mayang Permata Setyo Supratno Sihotang, Indah Permata Sari Sofyan, Joel Faruk Sri Rahayu Ningsih Tantri Yanuar Rahmat Syah Tarisya Oktavia Cahya Tigor Maruhum Hutapea