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All Journal Jurnal Keuangan dan Perbankan Journal of Indonesian Economy and Business Jurnal Manajemen dan Kewirausahaan (JMDK) Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review The Indonesian Journal of Accounting Research Jurnal Penelitian Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Intelek Dan Cendikiawan Nusantara
Parawiyati Parawiyati
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPACT OF ORGANIZATIONAL CULTURE ON THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN SMES Aris Setia Noor; Parawiyati Parawiyati; Diana Zuhroh
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.11611

Abstract

This study explores the influence of organizational culture dimensions on Management Accounting System (SAM) implementation by considering the role of regulation and external support as mediators. Using multiple regression analysis, the results show that Innovative Culture and Collective Culture have a significant positive influence on SAM implementation, while Hierarchical Culture exerts a negative influence. Regulation and external support also have a significant positive effect on SAM and serve as mediators in the relationship between Innovative Culture and Collective Culture with SAM implementation. These findings highlight the importance of creating a culture that supports innovation and cooperation, as well as utilizing external support to enhance the success of SAM implementation. This research makes an important contribution to organizational culture theory and system implementation practice, by demonstrating that external regulation and organizational culture interact in influencing system implementation outcomes.
Sosialisasi Perpajakan: Membangun Jembatan antara Kesadaran dan Pengetahuan Pajak Menuju Kepatuhan Pajak Bumi dan Bangunan Ismau, Daymiliana Astrivani; Safriliana, Retna; Parawiyati, Parawiyati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.10

Abstract

Data on the realization of Land and Building Tax revenue in Niukbaun Village has not met the target set by the Regional Revenue Agency Office of Kupang Regency from 2019 to 2022. This research aims to evaluate the role of tax socialization as a moderator of the relationship between tax awareness and knowledge and taxpayer compliance. In this research the author used a research design with a quantitative approach. The location of this research was carried out in Niukbaun Village, West Amarasi District, Kupang Regency, East Nusa Tenggara. Respondents in the research were all people who paid PBB in Niukbaun Village, West Amarasi District, Kupang Regency, totaling 1,373 taxpayers. Data processing uses SPSS. The research results show that the tax socialization variable moderates tax awareness on tax compliance and tax knowledge on tax compliance. The implications of this empirical evidence indicate that the tax socialization program carried out is able to encourage tax compliance so that this program can be implemented continuously.
Analisis Faktor yang Mempengaruhi Optimalisasi Pengelolaan Aset Barang Milik Daerah (Studi Pada RSUD Mardi Waluyo Kota Blitar) Kumalasari, Indah; Sitinjak, Norman Duma; Parawiyati, Parawiyati
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 2 (2025): APRIL - MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

This study aims to analyze the factors that affect the optimization of the management of Regional Property (BMD) assets at Mardi Waluyo Hospital, Blitar City. The main focus of the study covers five main aspects: planning, procurement, use, utilization, and securing and maintaining assets. The sample in this study is 53 employees. The data analysis technique uses multiple regression analysis. The results of the study showed that planning and procurement had a positive effect on optimizing BMD asset management, which indicated that the better the planning and procurement process, the more optimal the management of these assets. On the other hand, the use and utilization aspects do not have a positive influence, which is caused by a lack of understanding regarding the importance of asset ownership status and the physical condition of damaged assets. Meanwhile, the security and maintenance aspects show a positive impact, indicating that asset management will be more optimal if security and maintenance are carried out properly and sustainably. These findings provide important implications for regional asset management, particularly in improving the efficiency and effectiveness of BMD management in the hospital environment.
Co-Authors Ambar Woro Hastuti Apriyanto, Gaguk Aris Setia Noor Diana Zuhroh Diyah Sukanti Cahyaningsih Edi Subiyantoro Flafiana Sarihartati Agun Grahita Chandrarin Hastuti, Ambar Woro Hastuti, Ambar Woro Indah Kumalasari Ismau, Daymiliana Astrivani Jannah, Elok Nur Maria Dwi Jemunu Norman Duma Sitinjak Prihat Assih Retna Safriliana Sumban, Asdiana Dua ZAKI BARIDWAN