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All Journal Jurnal Telematika Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Ilmiah Edunomika (JIE) Jurnal Abdimas Bina Bangsa Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Applied Science Jurnal Pengabdian Masyarakat Bangsa Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Hikamatzu Journal of Multidisciplinary Research Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Nelsi Wisna
Telkom University
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Journal : Jurnal Akuntansi

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Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung Nelsi Wisna
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.325

Abstract

The purpose of this research is to know and analyze the influence of sales credit/sales on account, collection cost receivable and sales discounts to sale volume. By using the purposive method, this research surveyed at 30 midle and small entrepreneur in Cibaduyut Bandung Town. Data analysis to test the hypothesis is path analysis. The result of this research shows that only credit sales having an effect on positive and significant to sale volume, while the collection cost receivable and sales discount not havean effect.Keywords :Sales credit, collection cost, sales discount, sale volume
Pengaruh Efektivitas Pemungutan Pajak Hotel dan Kepatuhan Wajib Pajak terhadap Pelunasan Pajak Daerah Nelsi Wisna
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.332

Abstract

The purpose of this research is to know and analyze the influence of tax collection effectivity and taxpayer compliance on local tax paid. By using the descriptive method, this researchsurveyed at 8 kinds of hotel in Bandung Town. The questionnaire was used as the research instrument supported by interview and documentation, and had been data collected from june 2007 until july 2007. Data analysis to test the hypothesis is multiple regression analysis by exercising software SPSS. The result of this research shows that tax collection eflectivity both in the office of local revenue Bandung had been done effectively and taxpayer compliance is good, but not for the local tax paid that did not goes as the expected Simultaneously and partially the collection effectivity and taxpayer compliance have positive and significant effect on the local tax paid. This statistical conclusions had been interpreted in applicative solution.Key words : Tax collection effectivity, taxpayer compliance, and local tax paid
Co-Authors Abiyyu Aziz, Fauzan Adhiyatunnisa, Najwa Latvia Ahmad Fadhil Ardiansyah, Fajri Asniar Asniar Asniar Asniar Dewi, Ni Made Winda Sari Gde Agung , Anak Agung Hanum Alfira Minayati Irman Hariman Irna Yuniar Kartika Putri, Cindy Kastaman, Kastaman Kurniawati, Ristia Lisna, Shafira Aulia Putri Lubna Fairus Magdalena Karismariyanti Marwanto Rahmatullah Marwanto Rahmatuloh Melati Cahaya Rani Monterico Adrian Nanda, Aulia Nur Fadila, Egita Nur Mardhatillah Siregar Nurul Asnia, Halida Okta Pascal Ibrahim Panjaitan, Amanda Ardita Putri, Khania Tyana Rahmadi, Madi Rahmatika, Annisa Nurdini Raswyshnoe Boing Kotjoprayudi Rian Fernanda Rike Raeni Rizka Hayya Sabrina ROCHMAWATI Siregar, Nur Mardhatillah Sundari Aulia Rahayu Syahida Riyanto, Hanina Syalsadila Putri, Inda Arva Tora Fahrudin Ully Hijriyani Wa Ode Aura Syania Azzahra, Aura Wida Khusnul Khotimah Zulkarnaen, Sekar Rahayu