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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management Journal of Economics, Business, and Government Challenges Community Development Journal: Jurnal Pengabdian Masyarakat Nusantara Science and Technology Proceedings Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Equity: Jurnal Akuntansi Behavioral Accounting Journal Akuntansi'45 Accounting Research Unit (ARU JOURNAL) JURNAL ECONOMINA Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Land Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Masyarakat SENSASI
Acynthia Ayu Wilasittha
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Behavioral Accounting Journal

 1 
PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO Bayu Rama Laksono; Acynthia Ayu Wilasittha
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.811 KB) | DOI: 10.33005/baj.v4i1.117

Abstract

Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses.. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.
PENGARUH LINGKUNGAN KERJA, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. SAMACO Bayu Rama Laksono; Acynthia Ayu Wilasittha
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.117

Abstract

Employee performance occurs due to work and communication environment factors. A comfortable and conducive work environment that supports employees will improve employee performance. Good communication and continuously maintained among fellow colleagues will make them compact and always work together in completing tasks given by the company. Then motivation is also a form of employee encouragement to always be enthusiastic in improving employee performance. A total of 300 employees of PT. Samaco is made into a population and taken as many as 75 respondents. Questionnaires were distributed to respondents, then the results will be analyzed by analyzing multiple linear regression, the t-test and F-test hypotheses. This study found that work environment, communication and motivation variables had a partial and synchronous effect on the work execution variables of PT. Samaco.
Kepatuhan Pajak Pengguna Electric Vehicles: Persepsi Ekonomi, Lingkungan, dan Inovasi Wilasittha, Acynthia Ayu; Sofie Yunida Putri; Tituk Diah Widajantie
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.389

Abstract

Penelitian ini dimaksudkan untuk mengetahui bagaimana faktor lingkungan memediasi hubungan aspek ekonomi dan inovasi terhadap kepatuhan atas perpajakan pengguna kendaraan listrik. Penelitian ini merupakan penelitian kuantitatif eksploratif dengan menyebarkan kuesioner kepada pemilik kendaraan listrik sebagai sumber data primer penelitian. Dengan menggunakan metode purposive sampling dengan kriteria pengguna kendaraan listrik dan rutin lapor pajak, maka diperoleh sebanyak 126 responden yang tersebar di seluruh wilayah Indonesia. Penelitian ini mengintegrasikan Theory of Planned Behavior (TPB), Environmental Value-Belief-Norm, dan Technology Acceptance Model (TAM) dalam menganalisis faktor ekonomi, inovasi dan lingkungan terhadap kepatuhan wajib pajak kendaraan listrik. Hasil penelitian menunjukkan bahwa Perceived Monetary Budget dan Perceived Environmental berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan perceived fee, personal innovativeness, dan love of money tidak berpengaruh terhadap kepatuhan wajib pajak. Persepsi ekonomi juga terbukti berpengaruh terhadap persepsi lingkungan, sedangkan persepsi inovasi tidak berpengaruh terhadap persepsi lingkungan. Persepsi lingkungan juga terbukti mampu memediasi Love of Money terhadap kepatuhan wajib pajak kendaraan listrik, namun persepsi lingkungan tidak terbukti mampu memediasi Perceived Monetary Budget, perceived fee, dan personal innovativeness terhadap kepatuhan wajib pajak kendaraan listrik.   This study aims to examine the influence of economic and innovation factors on the tax compliance of electric vehicle (EV) users, mediated by environmental perception. This research adopts an exploratory quantitative approach using primary data collected through questionnaires distributed to electric vehicle owners. By applying purposive sampling with criteria of regular tax-reporting EV users, a total of 126 respondents from various regions across Indonesia were obtained. This study integrates the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and the Environmental Value-Belief-Norm theory to analyze the effects of economic, innovation, and environmental factors on EV users’ tax compliance. The findings reveal that Perceived Monetary Budget and Perceived Environmental have a significant effect on tax compliance, while Perceived Fee, Personal innovativeness, and Love of Money do not. Economic perceptions are also proven to significantly influence environmental perceptions, whereas innovation perception does not. Furthermore, environmental perception significantly mediates the relationship between Love of Money and tax compliance, but it does not mediate the effects of Perceived Monetary Budget, Perceived Fee, or Personal innovativeness on EV tax compliance.
Co-Authors Achmad, Fadil Anam, Sahrul Batara, I Wayan Darma Bayu Rama Laksono Bisma Budiwitjaksono, Gideon Setyo Cendana, Arnez Evinda Dwi Nur Aini Fisdiana, Anggit Jelita Haryati, Tantina Indrawati Yuhertiana Januar, Muhammad Kiki Kinaryosih, Nimas Caesar Ratu Kirana, Nanda Wahyu Indah Manullang, Stephanie Melizcha Maushufi, Nadhira Nuril Meivia Permata, Yastika Maulidiya Nugraha, Bisma Syah Iqbal Adji Permata, Marchelo Boas Putra, Firman Eka Putra, Victor Pramudita Rida Perwita Sari Riski Famiyanti Rizdina Azmiyanti Rohmawatik, St. Sofie Yunida Putri Sofie Yunida Putri Tantina Haryati Tituk Diah Widajantie Tituk Diah Widajantie Umi Nur Fryda Kusli Rochmah