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<![CDATA[Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet ]]>
<![CDATA[Aminudin, Moch]]>;
<![CDATA[Ali, Ali]]>;
<![CDATA[Subadriyah, Subadriyah]]>
<![CDATA[ BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus ]]>
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DOI: 10.21043/bisnis.v7i1.5405
<![CDATA[Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.]]>
<![CDATA[HERMENEUTICS OF EARNING MANAGEMENT: BETWEEN PRESSURE AND OPPORTUNITY ]]>
<![CDATA[Subadriyah]]>
<![CDATA[ International Conference on Industrial Revolution for Polytechnic Education Vol. 1 No. 1 (2019): International Conference on Industrial Revolution for Polytechnic Education ]]>
Publisher : <![CDATA[PolinemaPress ]]>
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<![CDATA[The purpose of this study was to find out and understand the informants which included internal auditors and staff on the practice of earnings management carried out by managers of savings and loan cooperatives (KSP). This research was conducted at A and B savings and loan cooperatives in Jepara. Cooperatives are chosen with very high NPLs and those with NPLs below the standard. Research informants were chosen purposively based on individuals who have been long enough and intensively integrated into their fields of work. The analysis in this study is an interpretive or hermeneutic approach. The way this approach works is by interpreting the language through grammatical and psychological interpretation. The results obtained show different information in earnings management practices. Opportunities in utilizing the application of generally accepted accounting principles are the things that underlie earnings management. The informant stated that earnings management cannot be considered as profit manipulation as long as the process is carried out in the notification of accounting standards. The accounting staff said his opinion that earnings management behavior could not be considered as corrupt unless the behavior was not carried out in accounting standards.]]>
<![CDATA[Manajemen Keuangan Pada Unit Pengelola Uang Jimpitan Yang Menghadapi Masalah Manajemen ]]>
<![CDATA[Aan Zainul Anwar]]>;
<![CDATA[Subadriyah Subadriyah]]>;
<![CDATA[Fatchur Rohman]]>
<![CDATA[ COMVICE: Journal Of Community Service Vol. 3 No. 2 (2019): Oktober (2019) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/comvice.v3i2.426
<![CDATA[Keragaman budaya yang ada di Indonesia memunculkan corak dan kegiatan masyarakat yang berbeda-beda. Salah satunya di Desa Sinanggul Kecamatan Mlonggo Kabupaten Jepara dimana masyarakat RT-nya melaksanakan kegiatan jimpitan yang hasilnya untuk kebersamaan. Namun demikian dalam melaksanakan kegiatannya kelompok dihadapkan pada suatu permasalahan yaitu belum adanya system dan prosedur pelaksana jimpitan, manajemen organisasi dan manajemen keuangan. Dari permasalahn yang ada maka dibuat program prioritas yang disepakati dengan mitra yaitu; 1. Program Penyusunan Sistem akuntansi dan Keuangan, 2. Program Penyusunan manajemen tata kelola organisasi. Kedua program tersebut dilaksanakan dengan melibatkan mitra sebagai pihak yang mengaplikasikan hasil kegiatan ini. Hasil dari kedua kegiatan ini adalah tersusunnya sistem akuntansi dan keuangan yang diberi nama software System Informasi Manajemen Rukun Tangga (SIMRT) dan manual dari software yang akan dijadikan panduan bagi pengguna sistem SIMRT secara berkelanjutan. Program Penyusunan manajemen tata kelola organisasi dilaksanakan dengan kegiatan pelatihan manajemen tata kelola, dan menyusun SOP bagi kedua mitra. SOP yang disusun diantaranya; SOP kelembagaan, SOP Pengelolaan Usaha Lembaga, SOP Keuangan Kelompok jimpitan, dan SOP Akuntansi Kelompok Jimpitan. Dengan adanya SOP tersebut diharapkan ke depan unit pertokoan hendaknya dijadikan acuan kerja dan selalu diupayakan untuk diperbaiki agar sesuai dengan perkembangan atau perubahan zaman.]]>
<![CDATA[PENGUATAN TATA KELOLA PERUSAHAAN MELALUI SIMPLE BOOKEEPING ]]>
<![CDATA[Jumaiyah Jumaiyah]]>;
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 2, No 1 (2019): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin ]]>
Publisher : <![CDATA[Politeknik Harapan Bersama ]]>
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DOI: 10.30591/japhb.v2i1.1283
<![CDATA[Program pengabdian ini dilaksanakan pada Sentra Ukir Mebel “ToiFur” alamat mitra di Desa Ngebong Rt 21 Rw 7 Mantingan Kabupaten Jepara. Kegiatan ini akan dilakukan selama 6 Bulan tahun 2018. Kondisi mitra selama ini tidak melakukan pembukuan dengan baik, belum bisa mencari harga pokok produk, tidak adanya staf bagian akunting untuk menyusun laporan keuangan. Kondisi mitra saat ini belum pernah menyusun laporan keuangan guna mengetahui harga pokok produk, laba rugi neraca perusahaan dan pelaporan perpajakan kepada negara. Berdasarkan diskusi dengan mitra, tim pelaksana akan memberikan solusi berupa Pelatihan dan Pembuatan Aplikasi Laporan Leuangan Sederhana meliputi “harga pokok produksi, laba rugi, laporan perubahan modal, neraca”, dan Pelaporan Pajak Hasil dari kegiatan pengabdian ini adalah: (1) mitra mampu menghitung harga pokok produk (2) mitra mampu membuat laporan keunagan sederhana dan melakukan pendokumentasian bukti transaksi; (3) mitra mampu menghitung, menyusun, membayar dan melaporkan kewajiban perpajakannya dengan benar. ]]>
<![CDATA[Standar Operasional Prosedur Unit Simpan Pinjam Sebagai Upaya Peningkatan Kualitas Pelayanan BUMDes ]]>
<![CDATA[Much Imron]]>;
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ Abdimisi Vol 2, No 1 (2020): Abdimisi ]]>
Publisher : <![CDATA[S1 Accounting Program, Universitas Pamulang ]]>
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DOI: 10.32493/abms.v2i1.5174
<![CDATA[Community service activities for BUMDes Tegal Makmur in managing SOP. One of the BUMDes that has been running quite well is the BUMDes Tegal Sambi, Annual District of Jepara. Where in 2017, Village-Owned Enterprises (BUMDes) inaugurated the Tegal Makmur Shop. In 2017, Rp60 million was disbursed for the physical construction of the store. Issues discussed in the management unit, BUMDes are administrative aspects, organizational aspects, and HR aspects. The solutions offered are 1) improvement and administration program, 2) Organization Strengthening Program, 3) BUMDes HR Improvement Program. The Implementation Method is carried out in three panes: 1) Preparation, 2) Implementation, and 3) approval. The result of this service is that the SOP which is used as a purpose of service can be developed and used in the business activities of partners. The benefits of SOP have also been felt by partners.]]>
<![CDATA[Hubungan Size terhadap Tax Compliance yang DiModerasi oleh Audit KAP ]]>
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v3i3.y2020.p221-232
<![CDATA[Pajak berperan penting dalam perekonomian Indonesia karena pajak sebagai sumber penerimaan negara paling besar. Porsi penerimaan pajak ini cenderung lebih besar dibandingkan dengan penerimaan non pajak. Penelitian ini bertujuan untuk mengetahui size (ukuran perusahaan) terhadap tax compliance (kepatuhan wajib pajak) yang dimoderasi oleh audit KAP. Penelitian ini merupakan penelitian kuantitatif sekunder. Populasi yang diambil yaitu perusahan meubel yang ada di Jepara dengan teknik pengambilan sampel purposive sampling. Sehingga sampel penelitian menjadi 35 perusahaan. Data diperoleh dari laporan keuangan perusahaan meubel yang ada di Jepara. Metode analisis yang digunakan adalah analisis regresi linier sederhana dan metode Moderated Regression Analysis (MRA). Penelitian ini menunjukkan hasil bahwa size berpengaruh terhadap tax compliance. Hal ini berarti perusahaan yang besar memiliki kestabilan dalam menghasilkan laba dimana patuh terhadap pajak dan melaporkan pajak secara jujur. Sedangkan, dewan audit atas laporan keuangan bukan merupakan variabel moderasi. Ada tidaknya audit KAP tidak mempengaruhi besar kecilnya kepatuhan pajak (tax compliance).]]>
<![CDATA[Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet ]]>
<![CDATA[Moch Aminudin]]>;
<![CDATA[Ali Ali]]>;
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus ]]>
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DOI: 10.21043/bisnis.v7i1.5405
<![CDATA[Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.]]>
<![CDATA[FLYPAPER EFFECT: SEBELUM DAN SESUDAH PENERAPAN STANDAR AKUNTANSI PEMERINTAH AKRUAL ]]>
<![CDATA[Subadriyah Subadriyah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.12.7073
<![CDATA[Abstrak: Flypaper Effect: Sebelum dan Sesudah Penerapan Standar Akuntansi Pemerintah Akrual. Penelitian ini memiliki tujuan untuk mengetahui terjadinya flypaper effect pada pemerintah daerah sebelum dan sesudah penerapan Standar Akuntansi Pemerintah berbasis akrual. Metode yang digunakan dalam penelitian ini adalah regresi multipel dan paired sampel t-test. Penelitian ini menunjukkan bahwa fenomena flypaper effect semakin berkurang setelah penerapan Standar Akuntansi Pemerintah. Meskipun demikian penurunnya kecil. Hal ini disebabkan karena belum adanya syarat dan kepastian kebijakan teknis dalam pemberian dana alokasi umum. Oleh karena itu, faktor kelembagaan dan kepastian kebijakan teknis harus dibuat. Abstract: Flypaper Effect: Before and After The Implementation of Accrual Government Accounting Standards. This study aims to determine the occurrence of flypaper effect on local governments before and after the implementation of Accounting Standards Government-based accruals. The method used in this research is multiple regression and paired t-test sample. This study shows that the phenomenon of flypaper effect decreases after the application of the standard. Nevertheless the reduction is small. This happens because there is no requirement and certainty of technical policy in giving general allocation fund. Therefore, institutional factors and technical policy certainty must be made.]]>
<![CDATA[ANALISIS HUBUNGAN KUALITAS SUMBER DAYA MANUSIA DAN KUALITAS SISTEM AKUNTANSI KEUANGAN DAERAH DENGAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[- Subadriyah]]>;
<![CDATA[Anita Rahayuningsih]]>
<![CDATA[ PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
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<![CDATA[The problem of Civil Servants often do not match the quality that should be needed. Accountingdepartment sometimes stand by incompetent human resources that affect the quality of accountingsystem and the quality of local government financial reports. This study aims to investigate theinfluence of the quality of human resources, the quality of local financial accounting system, andthe quality of local government financial reports. This research is an explanatory research by using SEM with AMOS. The sample used is SKPD and PPKD namely leadership and the staff inthe accounting department of Jepara and Kudus with 94 samples of respondents. The resultsshowed that the presence of the quality of human resources proved that affect the quality of thelocal government financial reports significance 0.000 and Critical Ratio 2.511. The quality ohuman resources is also evident effect on the application of financial accounting system with acritical ratio 5.710 and 0.000 significance. While the effect on the quality of the quality ofaccounting system to local government financial reports showed significances 0 000 with CR2.464.Keywords: Quality of Human Resources, Quality of Accounting System and Quality of Local Government Financial Report.]]>
<![CDATA[ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH ]]>
<![CDATA[Subadriyah subadriyah]]>;
<![CDATA[Solikhul Hidayat]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v8i2.9617
<![CDATA[This study aims to determine the effect of PAD and DAU on Regional Expenditure as well as to determine whether there a flypaper effect on the Districts / Cities in Central Java Province. This research is a quantitative research with population of 35 districts / cities located in Central Java province. The sampling technique is by census method. The method of analysis used is multiple regression analysis. Secondary data is taken from the Realization Report of Regional Income and Expenditure Budget in 2015. The result shows that PAD and DAU partially have significant effect to local expenditure and flypaper effect has occurred in Districts/City in Central Java Province. This means that the district / cities governments in Central Java are still dependent on the central government in terms of financing local spending.Keywords: PAD, DAU, Flypaper Effect]]>
