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All Journal TIJAB (The International Journal of Applied Business) Jurnal Ilmiah Akuntansi Kesatuan
Decky Hendarsyah
Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis, Riau, Indonesia
Economics, Econometrics & Finance

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Efek Sistem Pengendalian Internal Terhadap Penerimaan Retribusi Alat Pemadam Api Ringan Febby Haryanti; Decky Hendarsyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.902

Abstract

This research aims to show the effect of the internal control system on the receipt of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research was built using descriptive quantitative methods. The population of this research is all personnel who work at the Bengkalis Regency Fire Department. The sampling technique used purposive sampling, with the criteria that personnel who were in direct contact with the receipt of retribution for light fire extinguishers and obtained a total sample of 27 people. Sources of data using primary data and secondary data, in the form of questionnaires and literature study. The data were analyzed using simple linear regression before being tested for validity, reliability, and normality. This research found that the internal control system had a positive and significant effect on the acceptance of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research can contribute to the Bengkalis District Fire Service Office by increasing the acceptance of retribution for light fire extinguishers to impact Bengkalis Regency regional income positively.
The Effect of E-commerce on People's Buying Interest in Traditional Markets Nurazila; Decky Hendarsyah; Eryana
TIJAB (The International Journal of Applied Business) Vol. 7 No. 1 (2023): APRIL 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I1.2023.38914

Abstract

Background: Traditional markets are essential to many people for shopping and fulfilling their daily needs is necessary to study people’s purchase behavior, especially regarding purchase interest, in an era of increasingly advanced technological developments including e-commerce.    Objective: This study aims to show the effect of e-commerce on people’s purchase interest in traditional markets. Method: This type of study is descriptive and quantitative, with primary and secondary data sources. The primary data is taken from questionnaires and interviews, while the secondary data is taken from some literatures. The population of the study is the people of Bengkalis Regency, Riau Indonesia in amount of 564,689 people in total. This study used random sampling. The sample measurement technique uses the Slovin approach and obtained a total of 400 respondent and for the data analysis, this study used simple linear regression.   Results: The results of the study show that e-commerce positively and significantly affects people’s purchase interest in traditional markets.  Conclusion: E-commerce positively and significantly affects the purchase interest of the Bengkalis people in traditional markets as much as 66.1% and the rest 33.9% is affected by other factors. Nevertheless, most people only use e-commerce as a catalogue to gain new information about a product, their purchase interest remains mostly buying the product in traditional markets. This study will theoretically enrich the previous existing theories and practically becomes a reference for business-persons to increase people’s purchase interest. Keywords: purchase interest; buying interest; purchase intention; e-commerce; traditional market
Pengaruh Sistem Informasi Akuntansi Terhadap Kelebihan Bayar Pajak Ririn Miptha Nuryana; Decky Hendarsyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.438

Abstract

The awareness of taxpayers in paying taxes is very necessary because development in Indonesia requires very large funds, one source of government funds is revenue from the taxation sector so that state revenue can be met and development can continue. This study aims to complement the shortcomings of existing studies and to analyze the effect of the accounting information system (AIS) on tax overpayment (TOP) at the regional financial and asset management agency (RFAMA) of Bengkalis Regency. This study uses a quantitative descriptive method with primary and secondary data sources. The total population at the office of the RFAMA of Bengkalis Regency was 260 people. The sampling technique used purposive sampling, to obtain a sample of 30 people. Data collection techniques using questionnaires, interviews, documentation and literature study. Data analysis using are simple linear regression method, hypothesis testing and coefficient of determination. The results of this study indicate that the AIS have a significant effect on TOP at the RFAMA of Bengkalis Regency. This study can contribute to the office of the RFAMA of Bengkalis Regency in implementing an AIS and minimizing the occurrence of TOP.
Efek Sistem Pengendalian Internal Terhadap Penerimaan Retribusi Alat Pemadam Api Ringan Febby Haryanti; Decky Hendarsyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.902

Abstract

This research aims to show the effect of the internal control system on the receipt of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research was built using descriptive quantitative methods. The population of this research is all personnel who work at the Bengkalis Regency Fire Department. The sampling technique used purposive sampling, with the criteria that personnel who were in direct contact with the receipt of retribution for light fire extinguishers and obtained a total sample of 27 people. Sources of data using primary data and secondary data, in the form of questionnaires and literature study. The data were analyzed using simple linear regression before being tested for validity, reliability, and normality. This research found that the internal control system had a positive and significant effect on the acceptance of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research can contribute to the Bengkalis District Fire Service Office by increasing the acceptance of retribution for light fire extinguishers to impact Bengkalis Regency regional income positively.
Co-Authors Eryana Febby Haryanti Nurazila Ririn Miptha Nuryana