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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Reviu Akuntansi, Keuangan, dan Sistem Informasi
Unti Ludigdo
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Economics, Econometrics & Finance

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Penanganan Moral Hazard di Lingkungan Direktorat Jenderal sebagai Upaya Optimalisasi Penerimaan Pajak Yuliansyah, Izma Widya; Ludigdo, Unti
TEMA Vol 9, No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v9i1.170

Abstract

This research has a purpose to explore alternatives solution to solve moral hazard at Directorate General of Tax's area. Directorate General of Tax decide Fiscal Policy to collect and organize the taxes at its region but they facing many constraint, the one is moral hazard by Tax Officer and Tax Payer The results of this research has show that the moral hazard depend on internal control system that implemented at tax office, integrity and ethical behaviour of Tax Officer, tax regulation, tax system and also the society’s tax comprehension. Moral hazard at Tax Office has divide into 5 manners, there are personality section, data collection, services payment of Tax Payer, tax negotiation, and SPT’ manipulation. Moral hazard decrease the society’s trust to the Tax Officer and it made Tax Officer has a bad reputation to the society. Bad reputation of Tax Officer to the society influence the desire of Tax Payer to fulfill their duty with the results is the budget of tax revenues is hard to be completed. Alternative solutions to handle the moral hazard at Tax Office are by using ethical approaches in order to repair the Tax Officer behaviour, reduce and close the grey area in tax regulation, renew tax system, and also increase society’s comprehension on tax. Keywords: Directorate General of Tax, Moral Hazards, and Alternative Solutions.
Pengaruh Implementasi Teknologi Informasi, Motivasi, Dan Kompetensi Terhadap Kinerja Karyawan (Studi Pada Bpr Di Kota Kupang) Manalu, Jessica Yolanda Sharon; Unti Ludigdo
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.310

Abstract

 This study examines and analyzes the effect of information technology implementation, motivation, and competence on the employee performance of Rural Banks (BPR) in Kupang City, utilizing an explanatory approach and employing the Theory of Planned Behavior and Spencer's Competency Theory as The theoretical framework. The data are collected from interviews and questionnaires with a total sample of 184 respondents of employees of BPR in Kupang City selected through a simple random sampling technique. This study utilizes the classical assumption test, hypothesis testing, multiple linear regression analysis, and analysis of the coefficient of determination (R2), processed by SPSS 25. The findings exhibit that, simultaneously, the information technology implementation (X1), motivation (X2), and competence (X3) have a significant effect on employee performance; and partially, the information technology implementation (X1) has no effect on employee performance while motivation (X2) and competence (X3) have a positive effect on employee performance. This study provides valuable insights on the positive effect of information technology implementation, motivation, and competence on employee performance, and offers significant benefits to all parties involved, particularly Rural Banks.   Abstrak Penelitian ini merupakan penelitian eksplanatori dengan pendekatan kombinasi yang bertujuan untuk menguji dan menganalisis pengaruh pemanfaatan teknologi informasi, motivasi, dan kompetensi terhadap kinerja pegawai pada Bank Perkreditan Rakyat (BPR) di Kota Kupang. Penelitian ini menggunakan Theory of Planned Behaviour serta Competency Theory Spencer sebagai acuan dan landasan penelitian. Penelitian ini menggunakan metode wawancara dan penyebaran kuesioner yang menggunakan teknik simple random sampling dan terkumpul sejumlah 184 sampel. Responden dalam penelitian ini adalah karyawan BPR di Kota Kupang. Analisis data menggunakan software SPSS 25. Uji yang digunakan pada penelitian ini antara lain uji asumsi klasik, uji hipotesis, analisis regresi linear berganda, dan analisis koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa secara simultan implementasi teknologi informasi (X1), motivasi (X2), dan kompetensi (X3) berpengaruh terhadap kinerja karyawan. Secara parsial, implementasi teknologi informasi (X1) tidak berpengaruh terhadap kinerja karyawan, sedangkan motivasi (X2) serta kompetensi (X3) berpengaruh positif terhadap kinerja karyawan. Penelitian ini dapat memberikan informasi tentang pengaruh positif dari implementasi teknologi informasi, motivasi dan kompetensi terhadap kinerja karyawan serta akan memberikan kontribusi positif bagi semua pihak khususnya bagi BPR.
Co-Authors Izma Widya Yuliansyah Manalu, Jessica Yolanda Sharon