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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Medikonis
Walid Rudianti
STIE Tamansiswa Banjarnegara
Economics, Econometrics & Finance

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TARIF, KESADARAN DAN SOSIALISASI PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK MELALUI KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Implementasi PP 23 Tahun 2018) Walid Rudianti
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.34

Abstract

ABSTRACT This research is motivated by several things. In 2019 the UMKM tax sector is still far below the target (PP 23 is not very influential) and observations that researchers have made in the Banjarnegara District area, show that many MSME do not know about the implementation of the new PP 23 2018 tariff. This research method uses quantitative methods with data collection techniques through distributing questionnaires. Sampling was done by using simple random sampling technique. Hypothesis testing uses regression analysis of mediating variables with the causal step method. The results showed that partially the tariff has a significant positive effect on increasing tax revenue. awareness does not have a significant positive effect on increasing tax revenue and tax socialization has a significant positive effect on increasing tax revenue. Furthermore, tariffs have a significant positive effect on taxpayer compliance, awareness has a significant positive effect on taxpayer compliance and tax socialization does not have a significant positive effect on taxpayer compliance. then taxpayer compliance has a significant positive effect on increasing tax revenue. for taxpayer compliance mediates the relationship between rates and increased tax revenue. Taxpayer compliance does not mediate the relationship between taxpayer awareness and increased tax revenue. and taxpayer compliance mediates the relationship between tax socialization and increased tax revenue.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP NILAI PERUSAHAAN Walid Rudianti; Yogka Arief Pratama; Atut Sugiarti
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4386

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif, data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan membuat checklist pengungkapan sosial. Populasi dalam penelitian ini adalah seluruh perusahaan yang bergerak di bidang transportasi yang terdaftar di BEI periode 2016-2018. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel tanggung jawab sosial perusahaan berpengaruh positif terhadap nilai perusahaan sedangkan kepemilikan manajerial, institusional dan publik tidak berpengaruh terhadap nilai perusahaanKeywords: corporate social responsibility, managerial shares, institutional shares, public stocks, firm value.
PENINGKATAN KEPUASAN KONSUMEN PADA UMKM MELALUI KOMUNIKASI PEMASARAN, KOMITMEN PENANGANAN KELUHAN DAN KUALITAS PRODUK DI KABUPATEN BANJARNEGARA Siti Maesaroh; Walid Rudianti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 1: Juni 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.1.222-234

Abstract

The Covid-19 outbreak has an impact on the global economy, one of which is the Indonesian economy. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors most affected, MSME actors feel that there is a decline in sales due to consumer dissatisfaction caused by sub-optimal marketing communications, commitment to handling complaints that have not been maximized due to constraints on social distancing and quality. product, the purpose of this study was to determine whether there is an effect of marketing communication, commitment to handling complaints and product quality on customer satisfaction.This research was conducted in the city of Banjarnegara with a sample of 200 respondents, distributing questionnaires with a random method. The analytical method used in this research is descriptive statistics with quantitative research type, classical assumption test, there are normality, heteroscedasticity and multicollinearity tests and regression tests, while to test the hypothesis in this study using T and F tests.The results of this study indicate that the variables of marketing communication, commitment to handling complaints and product quality have an effect on customer satisfaction both partially and simultaneously.
INCREASED USE OF E-MONEY DURING THE COVID 19 PANDEMIC Walid Rudianti; Siti Maesaroh
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 1: Juni 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.1.165-180

Abstract

The implementation of information technology has been widely used in daily activities in society, which is indicated by the presence of various information technology facilities developed for the community. The emergence of smartphones is solid evidence of the existence of sophisticated technology as a form of creativity and innovation created by humans in this modern era. The Covid-19 pandemic that started in early 2019 also played a role in the increased use of e-money. Based on the results of a pre-survey of students at three tertiary institutions in Banjarnegara, namely STIE Tamansiswa Banjarnegara, Banjarnegara Polytechnic, and STIMIK Tunas Bangsa, it was found that only 7% had not used e-money. So, it can be concluded that most Banjarnegara students already use e-money to make payments. This study aims to influence the factors that influence interest in using e-money. This research was conducted in Banjarnegara Regency, and the research sample was 236 respondents. Data collection techniques in this study were carried out by distributing questionnaires. The analysis technique used is the classical assumption test, and the hypothesis test used is multiple linear regression. The results of this study state that partially, the variables of discounts, ease of use, and transparency have a significant effect on the intention to use e-money. The results simultaneously state that the variables of discounts, ease of use, and transparency significantly affect the choice to use e-money, with an R Square value of 78.1%.
Co-Authors Atut Sugiarti Siti Maesaroh Yogka Arief Pratama