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All Journal Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis Journal of Business and Information System
Delfi Panjaitan
Universitas Katolik Musi Charitas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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PELATIHAN PENGELOLAAN KEUANGAN DESA Delfi Panjaitan; Desy Lesmana; Martha Rianty; Mutiara Maimunah; Weny Putri
Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.431 KB)

Abstract

Training in the Service of Universitas Katolik Musi Charitas on Odd semester of 2016/2017 is the training that is based on Law No. 6 Year 20014 on the village. Act and these regulations then we specialize more on the Regulation of the Minister of the Interior of the Republic of Indonesia Number 114 of 2014 on Guidelines for Rural Development in the form of training preparation of the Medium Term Development Plan Rural (Rural Development Plan) and the Government Work Plan Village. Training is given in a simple, detailed, and requires reciprocal (feedback) and activeness of the participants. It is expected that they can immediately put into practice and benefit from this training.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN KALANGAN PROFESI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Desy Lesmana; Delfi Panjaitan; Mutiara Maimunah
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.352 KB) | DOI: 10.32524/jkb.v18i1.41

Abstract

The purpose of this study is to determine the factors that influence the willingness of the profession to pay taxes. The factors in question are knowledge of tax regulations, tax authorities and tax sanctions. This research uses empirical research type. The object of research used in this study is experts who do free work, where the samples taken are all notaries and doctors who have their own practice, in the city of Palembang. The results show that knowledge of tax regulations and tax authorities has an effect on the willingness to pay taxes in the profession. However, tax sanctions do not affect the willingness to pay taxes in the profession.
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN, PERILAKU INOVATIF DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Reynaldo Vincent; Delfi Panjaitan; Desy Lesmana
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 2 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v2i2.611

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi manajemen, perilaku inovatif dan partisipasi anggaran terhadap kinerja manajerial pada perusahaan hotel di Kota Palembang. Teori yang digunakan dalam penelitian ini adalah Goals Setting Theory. Populasi dalam penelitian ini adalah seluruh Hotel Kategori bintang 3 hingga bintang 5 sebanyak 27 yang terdaftar di Badan Pengelolaan Pajak Daerah (BPPD) Kota Palembang. Penentuan sampel dalam penelitian ini menggunakan metode kombinasi non probability dan probabilty yaitu purposive random sampling, sehingga didapatkan sebanyak 49 manager hotel di Kota Palembang. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara keseluruhan variabel sistem informasi akuntansi manajemen dan partisipasi anggaran berpengaruh terhadap kinerja manajerial, sedangkan perilaku inovatif tidak berpengaruh
The effect of professional certification, professional commitment, and professionalism on lecturer's performance Mutiara Maimunah; Desy Lesmana; Delfi Panjaitan
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.181

Abstract

This research aims to analyze and determine the effect of professional certification, professional commitment, and professionalism on lecturer performance. This type of research is quantitative research. The population in this research were accounting lecturers at 12 private universities (PTS) in the city of Palembang. The data collection technique used a survey technique by distributing 85 questionnaires to accounting lecturers at private universities who have accounting profession certification, containing a list of questions to respondents directly and the data analysis technique used was multiple regression analysis technique. The results showed that professional certification, professional commitment, and professionalism had a positive effect on lecturer performance.
Co-Authors Desy Lesmana Desy Lesmana Martha Rianty Mutiara Maimunah Reynaldo Vincent Weny Putri