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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Kajian Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Kajian Akuntansi
Riyang Mardini
Universitas Islam Bandung
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Religiusitas, Modernisasi, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Mardini, Riyang; Fadilah, Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8517

Abstract

Final PPH tax is one of the tax burdens that UMKM must pay to the government. The city of Bandung has the UMKM sector with the largest food and beverage sector in terms of tax revenue. This makes researchers want to examine the factors that influence tax compliance in UMKM in the food and beverage sector in the city of Bandung. Researchers used religiosity, modernization of the tax system, and taxpayer knowledge as independent variables, taxpayer compliance as the dependent variable, and taxpayer awareness as an intervening variable. The aim of this research is to determine the direct and indirect influence of variables that influence tax compliance. The research population is UMKM taxpayers. The data collection technique used is primary data with a questionnaire. The research approach used is a quantitative method, using multiple linear regression analysis using path analysis. The research results show that religiosity, modernization of the tax system, and taxpayer knowledge influence taxpayer compliance directly or through taxpayer awareness.
THE EFFECT OF TAX KNOWLEDGE, TAXATION SYSTEM MODERNIZATIONON MSME TAXPAYER COMPLIANCE IN BANDUNG CITY Mardini, Riyang
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3339

Abstract

One of the main challenges for the government in managing state finances today is the low state revenue from the tax sector. This study aims to develop a conceptual framework of tax knowledge and modernization of the taxation system that can be used to analyze and discuss it as a factor that affects tax compliance. This study uses a purposive sampling technique based on the population of MSMEs in the food and beverage sector in Bandung, Indonesia. The analytical method used is multiple linear regression with SPSS 24. The results show that knowledge of taxation and modernization of the taxation system has a significant effect either, partially or simultaneously. Keywords     : Knowledge of taxation, Modernization of the taxation system, taxpayer compliance.
DISCLOSURES OF THE CIRCULAR ECONOMY IN THE 2022 ASRRAT PLATINUM RATING COMPANY'S SUSTAINABILITY REPORT Suangga, Asri; Riyang Mardini; Rudy Hartanto
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3592

Abstract

This study explores how a Circular Economy (CE) disclosure appears in a company's Sustainability Report. In particular, the existence of CE is analyzed using the 5R approach, namely: reduce, reuse, recycle, recover, and repair. The research uses qualitative and quantitative content analysis methods, with the 2021 Sustainability Report of 10 companies achieving the 2022 Asia Sustainability Reporting Rating Platinum rankings. The ten companies in question are four engaged in the banking sector, three chemical manufacturers, two energy, and one pharmacy. The research results show that the commitment to a circular economy has given rise to many innovations in reducing generation and reusing waste in companies operating in the energy and chemical industries, two business sectors that use non-renewable natural resources as the main raw material. In the pharmaceutical industry, encourage the use of incinerators as a means of burning B3 waste so that it is safe for the environment. Meanwhile, in the banking sector, commitment to a circular economy can be seen in efforts to reduce paper use, which is in line with the trend of digitalization of banking services, which tends to be paperless. The keywords reduce, reuse, and recycle (3R) are the most common in corporate sustainability reports. While the keywords recovery and repair only appear in 2 reports. Keywords    : Circular Economy, Disclosure, Sustainability Reporting.  
ANALYSIS OF THE APPLICATION OF FINANCIAL ACCOUNTING STANDARD STATEMENT NO 226 CONCERNING PENSION FUND ACCOUNTING IN UNISBA PENSION FUNDS Diamonalisa Sofianty; Elly Halimatusadiah; Yuni Rosdiana; Mardini, Riyang
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3670

Abstract

Pension Funds are benefits given to employees after their work period. Pension funds can be in the form of a Defined Benefit Pension Plan or a Defined Contribution Pension Plan. Management can be carried out by financial institutions and employers. The Unisba Pension Fund is managed using the Defined Benefit Pension Program method, with the preparation of Financial Reports in accordance with the format regulated in Financial Accounting Standards Statement PSAK 226  so that it is transparent and accountable. The aim of this research is to compare the financial statements of the Unisba Pension Fund with PSAK 226. The method used is qualitative descriptive research. The research results show that the accounting reporting implemented by the Unisba Pension Fund as a whole is in accordance with the applicable PSAK No. 226. Keywords    : PSAK No. 226, Pension Funds, Financial Report.
Pengaruh Pengetahuan Pajak dan Good Governance terhadap Kepatuhan WPOP Dyah Mitri Kusuma Wardani; Nunung Nurhayati; Riyang Mardini
Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i2.5181

Abstract

Abstract. The phenomenon related to taxpayer compliance is still relatively low. This is known with low tax knowledge and good governance that has not been properly implemented by tax agencies. This study aims to find out how the influence of tax knowledge and good governance on individual taxpayer compliance with a survey conducted on UMKM individual taxpayers registered at the Tax Service Office (KPP) Pratama Bandung Cibeunying in 2024. The analysis method in this study is the verifiable analysis method. The sampling technique was carried out by probability sampling with the category of simple random sampling. Then, the data collection technique was carried out by distributing 60 questionnaires to individual UMKM taxpayers registered at KPP Pratama Bandung Cibeunying in 2024. The results of the study revealed that tax knowledge has a significant positive influence on the compliance of individual taxpayers and good governance has a significant positive influence on the compliance of individual taxpayers. Abstrak. Fenomena terkait kepatuhan wajib pajak sampai saat ini masih terbilang rendah. Hal ini diketahui dengan pengetahuan pajak yang rendah serta tata kelola atau good governance yang belum diimplementasikan dengan baik oleh instansi pajak. Penelitian ini memiliki tujuan untuk mengetahui bagaimana pengaruh pengetahuan pajak dan good governance terhadap kepatuhan wajib pajak orang pribadi dengan survey yang dilakukan kepada wajib pajak orang pribadi UMKM yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Bandung Cibeunying Tahun 2024. Metode analisis dalam penelitian ini yaitu metode analisis verifikatif. Teknik pengambilan sampel dilakukan dengan probability sampling dengan kategori simple random sampling. Kemudian, Teknik pengumpulan data dilakukan dengan cara menyebar kuesioner sebanyak 60 kuesioner kepada wajib pajak orang pribadi UMKM yang terdaftar di KPP Pratama Bandung Cibeunying Tahun 2024. Hasil penelitian mengungkapkan bahwa pengetahuan pajak memiliki pengaruh yang positif signifikan terhadap kepatuhan wajib pajak orang pribadi dan good governance memiliki pengaruh yang positif signifikan terhadap kepatuhan wajib pajak orang pribadi.
OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION Halimatusadiah, Elly; Rosdiana, Yuni; Mardini, Riyang; Pramono, Irena Paramita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.5437

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination. Keywords          : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.
Co-Authors Afifah Nur Insanny Alia Alifa Ibrahim Annisa Nadiyah Rahmani Atika Sri Wahyuni Boyke Rahmat Ramdani Dea Rahmawati Diajeng Regita Cahya Saqila Diamonalisa Sofianty Dwi Rahayu Dyah Mitri Kusuma Wardani Elly Halimatusadiah Fathurahman Marshall Avicenna Ilmawati Aranni Ilvia Restu Utami Intan Nur Fajriyanti irena Paramita Pramono Irena Paramita Pramono Irena Paramita Pramono Kania Nurcholisah Kelvin Diva Pratama Laila Sugiharta Laksono Trisnantoro Magnaz Lestira Oktaroza Muhammad Jefriendy Ilhamsyah Nunung Nurhayati Nunung Nurhayati Nurhayati Nurhayati Pramono, Irena Paramita Pupung Purnamasari Raisha Ramadhania Azzahra Rida Adinda Rosdiana, Yuni Rudy Hartanto Sri Fadilah Sri Fadillah Suangga, Asri Suci Anugerah Pratami Tiara Mustikasari Tri Aulia Hiftina Trudy Sumardi Vannisa Regita Putri Yuni Rosdiana