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Factors Affecting Taxpayer Compliance Kpp Pratama Candisari Indonesia Rr. Suprantiningrum; Paramithaningtyas, Dimas Ajie
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 1 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i1.3868

Abstract

This study aims to analyze the effects of e-TPS implementation, taxpayer awareness, service quality, and taxpayer awareness and understanding of compliance The population of this study are all registered taxpayers of KPP Pratama Semarang Candisari The sample for this study consisted of individual taxpayers who met with up to 70 respondents at the Pratama Semarang Candisari tax services office. The data used in this study are raw data collected through questionnaires and analyzed using SPSS software Data were analyzed using multiple linear regression analysis to test hypotheses. The results of this study show that: (1) The application of e-SPT has a significant positive impact on taxpayer compliance (2) Raising taxpayer awareness has a significant positive impact on taxpayer compliance (3) Service quality has a significant positive impact on taxpayer compliance (4) Taxpayer knowledge and understanding has a significant positive impact on taxpayer compliance.
Studi tentang Penyerapan Anggaran pada Kecamatan di lingkungan Kota Semarang Wijayanti, Agus; Parju, Parju; Soegastuti, Janti; Suprantiningrum, Suprantiningrum
Serat Acitya Vol. 14 No. 2 (2025): Oktober:Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/dm2raz27

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi penyerapan anggaran pada kecamatan di Pemerintah Kota Semarang. Penelitian tersebut menggunakan sampel sebanyak 64 responden yaitu pengelola keuangan pada kecamatan Kota Semarang yang terdiri dari Pengguna Anggaran, Pejabat Pembuat Komitmen, Pejabat Pelaksana Teknis Kegiatan dan Bendahara Pengeluaran yang menggunakan metode sampling sensus atau sampling total. Metode yang digunakan adalah analisis regresi linear berganda dengan variabel independen meliputi perencanaan anggaran, regulasi pelaksanaan anggaran, dan kompetensi aparatur pemerintah. Hasil analisis menunjukkan bahwa ketiga variabel tersebut berpengaruh positif dan signifikan terhadap penyerapan anggaran, mengindikasikan bahwa 76,4% variasi penyerapan anggaran dapat dijelaskan oleh model, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Uji signifikansi menunjukkan bahwa model regresi secara simultan signifikan. Temuan ini menegaskan pentingnya perencanaan yang matang, regulasi yang jelas, serta peningkatan kompetensi aparatur dalam mendukung efektivitas penyerapan anggaran di tingkat kecamatan. Penelitian ini memberikan kontribusi terhadap penguatan tata kelola keuangan daerah yang lebih akuntabel dan efisien.
Financial Decisions in Family Business: The Application of Financial Growth Cycle and The Theory of Planned Behavior Nurchayati, Nurchayati; Suprantiningrum, Rr.; , Muchayatin; Soegiastuti, Janti
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 1 (2024): IJBE, Vol. 10 No. 1, January 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.1.40

Abstract

Family businesses are influenced by economic and non-economic factors when it comes to making decisions, including financing decisions for business growth. In particular, individual financial attitudes could greatly affect financial behavior in family firms. This study explored the relationship between access to information, external sources, family norms, and experience in influencing financing decisions for family business growth. The study collected data through questionnaires from 153 managers/owners in micro, small, and medium enterprises in Semarang. It used a quantitative method with regression analysis techniques with the Structural Equation Modeling (SEM) using AMOS software. The study found that information access (S.E.=0.078; p-value=0.001), external sources (S.E.= 0.055; p-value=0.000), family norms (S.E.= 0.069; p-value=0.000) had significant effects on experience. Moreover, financing decisions were influenced by family norms (S.E.= 0.072; p-value=0.000), and experience (S.E.= 0.089; p-value=0.001). The results also show that experience could mediate the relationship between access to information and external sources with financing decisions. Based on these findings, family businesses need to consider these factors when making financing decisions to succeed carefully. This study provides important insights for family businesses looking to make informed and effective decisions regarding financing their growth. Keywords: financing decisions, family business, financial growth cycle, theory of planned behavior
Analisis Kinerja Pengelolaan Keuangan Daerah Dan Tingkat Kemandirian Daerah Di Era Otonomi Daerah (Studi Kasus Kota Semarang Tahun 2009-2013) Rr. Suprantiningrum, Sundari
Media Ekonomi dan Manajemen Vol 30, No 1 (2015): Upaya Peningkatan Potensi Dan Kualitas Ekonomi Daerah
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.508 KB) | DOI: 10.24856/mem.v30i1.232

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis bagaimana kemampuan pengelolaan keuangan daerah Kota Semarang dalam rangka mendukung pelaksanaan otonomi daerah. Sedangkan data yang digunakan dalam penelitian ini adalah Laporan Realisasi Anggaran Kota Semarang Periode 2009 -2013. Metode Penelitian ini menggunakan Deskriptif Komperatif analisisis untuk mengukur kinerja pengelolaan keuangan daerah dan tingkat kemandirian daerah Kota Semarang, yaitu Rasio Kemandirian Keuangan Daerah, Rasio Derajat Desentralisasi, Rasio Efektifitas PAD, dan Rasio Keserasian Belanja Daerah. Berdasarkan hasil analisis yang telah dilakukan diperoleh hasil sebagai berikut: hasil analisis rasio derajat desentralisasi dapat dijelaskan bahwa rata– rata rasio derajat desentralisasi sebesar 25,87%  yang berada interval 25% –50% atau mempunyai kemampuan yang sudah baik dalam membiayai pembangunan daerah. Berdasarkan rasio KKD dengan rata – rata rasio KKD sebesar 37,79% berada pada interval 25% -50% berarti konsultatif artinya campur tangan pemerintah pusat sudah mulai berkurang, karena daerah dianggap sedikit lebih mampu melaksanakan otonomi daerah. Rata-rata Rasio Efektivitas PAD ³ 100%, berarti kemampuan daerah dalam menjalankan tugas dikategorikan sangat efektif itu menunjukan dalam memobilisasi penerimaan PAD sesuai dengan yang ditargetkan. Menurut uraian dan perhitungan Rasio Keserasian bahwa sebagian besar dana yang dimiliki pemerintah Kota Semarang diprioritaskan untuk belanja pembangunan sehingga belanja rutin masih relatif kecil. Kata Kunci: Kinerja Pengelolaan Keuangan Daerah, Tingkat Kemandirian Daerah Abstract This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, PAD effectiveness Ratio, and the  Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level  25%-50%, means  already have a good ability to finance region development. Average KKD ratio is 37.79% which is in the interval 25 % -50 % means   that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees desentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy  of the region . Keywords: Region financial management performance, Degree of region decentralization