Dedi Kurniawan
Politeknik Negeri Batam

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

Effect of Implementation ERP on Profitability of Firm Value Sector Manufacture Companies Listed on the Indonesia Stock Exchange Berliana Lintang Delvira; Dedi Kurniawan
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3381

Abstract

The research aims to analyze the effect of Enterprise Resources Planning system implementation on the profitability of firm value. This research sample uses purposive sampling with criteria manufacturing corporations have listed in BEI for three years, 2017-2019. This research uses a quantitative method such as analyzing descriptive and hypothesis tests with partial, simultaneously, chi-square, and paired sample t-tests. This research proves that not every variable can be affected by ERP. Partially ratio ROE is a significant variable before and after ERP implementation. Paired sample t-tests have significant variables ROA, ROE, and ROI have significant differences between before and after implementation ERP showed by profitability.
The Effect of Before and After Getting Tax Education on Tax Compliance Fakhral Nisa; Dedi Kurniawan
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.4529

Abstract

Tax education is needed to fulfill the level of community compliance with taxation. To increase obedient behavior, taxpayers must understand tax regulations. This study aims to test whether there is an influence before and after getting a tax education. This research uses a quantitative approach using experimental research. The total number of respondents in this study was 62. The data collection method of this study used a questionnaire distributed via Google Forms. The result of the research is that there is a difference in tax compliance after and before getting a tax education.
The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services NABILLA SEPTIA ARYAPUTRI; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Anjelina Anjelina; Afriyanti Hasanah; Rizki Lanniari
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8042

Abstract

This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technology. Based on the responses of 103 respondents, data analysis using PLS-SEM revealed that factors such as perceived usefulness, quality of the information system, and user satisfaction when using this service were found to have a significant influence on behavioral intentions. This study provides insight into system development that aims to increase the effectiveness of online services, increase user satisfaction, and encourage sustainable technology adoption in the context of digital-based tax education services in Indonesia.