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All Journal Semantik Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Akuntansi'45 Dinamika Journal of Applied Islamic Economics and Finance JURNAL AKUNTANSI DAN BISNIS Jurnal Manajemen Informatika & Teknologi Community: Jurnal Pengabdian Pada Masyarakat JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI Indo-Fintech Intellectuals: Journal of Economics and Business Seminar Nasional Teknologi dan Multidisiplin Ilmu
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Universitas Sains Teknologi Dan Komputer
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Pengaruh Kepatuhan dan Kesadaran Wajib Pajak Terhadap Kewajiban Membayar Pajak Orang Pribadi di Kecamatan Tasikmadu – Jawa Tengah Maharani, Maharani; Endaryati, Eni; Kusumo, Haryo; Rokhman, Nur
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3131

Abstract

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.
PENGARUH PENGALAMAN PELANGGAN DIGITAL TERHADAP NIAT BELI ULANG E-COMMERCE kholifah, Siti; Subroto, Vivi Kumalasari; Endaryati, Eni
Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Vol 10, No 2 (2025): November 2025
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ep.v10i2.26891

Abstract

Pertumbuhan e-commerce di Indonesia meningkatkan persaingan antarplatform digital sehingga retensi pelanggan menjadi prioritas utama. Berbagai penelitian menunjukkan bahwa pengalaman pelanggan digital dan kepuasan pelanggan memengaruhi niat beli ulang, namun sebagian studi di Indonesia masih bersifat deskriptif dan belum mengintegrasikan Expectation Confirmation Theory (ECT) secara utuh. Penelitian ini bertujuan menganalisis pengaruh pengalaman pelanggan digital terhadap niat beli ulang dengan kepuasan pelanggan sebagai variabel mediasi berdasarkan kerangka ECT. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 96 pengguna e-commerce di Jawa Tengah. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan teknik bootstrapping sebanyak 5.000 subsampel untuk menguji signifikansi hubungan antarvariabel. Hasil penelitian menunjukkan bahwa pengalaman pelanggan digital berpengaruh positif dan signifikan terhadap kepuasan pelanggan dan niat beli ulang. Kepuasan pelanggan juga berpengaruh positif dan signifikan terhadap niat beli ulang serta berperan sebagai mediator parsial antara pengalaman pelanggan digital dan niat beli ulang. Temuan ini mendukung ECT yang menyatakan bahwa kepuasan pelanggan terbentuk melalui konfirmasi harapan atas pengalaman digital yang diterima. Penelitian ini menyimpulkan bahwa pengelolaan pengalaman dan ekspektasi pelanggan secara konsisten penting untuk meningkatkan kepuasan serta mendorong niat beli ulang pada e-commerce di Indonesia. Implikasi praktis penelitian ini relevan bagi pengelola platform dalam merancang strategi layanan digital yang berorientasi pada pelanggan secara berkelanjutan dan efektif.Kata Kunci: pengalaman pelanggan digital, kepuasan pelanggan, niat beli ulang, e-commerce
Sistem Manajemen Perhitungan Bunga Pinjaman dan Penyusunan Laporan Keuangan Koperasi Eni Endaryati; Jarot Dian Susatyono; Vivi Kumalasari Subroto; Hendri Rasminto; Didik Darmadi
JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI Vol. 2 No. 3 (2024): Juli : Jurnal Ilmiah Sains Teknologi dan Informasi
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jiti.v2i3.799

Abstract

The use of technology is one solution in helping problems in various circles, both in the world of education and in companies. One of them is the application of an accounting information system to enter, process or report a company's accounting. This application can produce data processing quickly and accurately. This will of course save time and also reduce errors that occur when work is done manually. Like cooperatives, cooperatives must use an accounting information system so that work can be done quickly and accurately. PGRI Kosera's activities in Central Java are in the savings and loans sector. The savings and loan recording process at Kosera PGRI Central Java is not very effective, and because the recording process is repetitive, there is still too much risk of inaccurate and quick misinformation to be reported using Ms. Excel still requires previous data processing from bookkeeping, both deposits, loans and installments, resulting in delays in submitting reports to management. Therefore, in a computerized system that can process membership data, journals, savings transactions, loans and installments, reports made by the Kosera Pgri Cooperative will be valid in programming languages, especially in calculating installment interest costs and financial reports. From the results of the program created, data entry errors and interest calculation errors can be reduced, financial reports can be produced more quickly, and effective and efficient achievements can be achieved.
Desain dan Implementasi Sistem Informasi Akuntansi Berbasis Web untuk Analisis Kesehatan Keuangan Bank Wakaf Mikro Menggunakan Metode CAMEL Eni Endaryati; Sukemi Kamto Sudibyo; Vivi Kumalasari Subroto; Siti Kholifah
Jurnal Manajemen Informatika & Teknologi Vol. 6 No. 1 (2026): Mei : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/mifortekh.v6i1.1268

Abstract

The development of information technology encourages Islamic microfinance institutions to improve the effectiveness and transparency of financial management through digital information systems. However, Micro Waqf Banks still face problems in transaction management and financial reporting due to manual and unintegrated recording processes. This study aims to develop a web-based Accounting Information System integrated with the CAMEL method to support the financial health analysis of Micro Waqf Banks. The study uses a Research and Development (R&D) approach with a Waterfall model that includes needs analysis, design, implementation, testing, and system maintenance. The CAMEL method is used through the aspects of Capital, Asset Quality, Management, Earnings, and Liquidity. The results show that the system is able to improve the effectiveness of financial data management, accelerate report preparation, reduce recording errors, and produce an automatic financial health analysis. The validation results obtained a score of 3.5 from academic validators and 3.6 from practitioners with a very valid category. This study contributes to the integration of web-based accounting information systems and the CAMEL method in Islamic microfinance institutions.
SOCIAL MEDIA AUDIT, A NEW SCOPE FOR AUDITING Eni Endaryati; Vivi Kumalasari Subroto
Jurnal Akuntansi dan Bisnis Vol. 1 No. 2 (2021): Oktober 2021 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v1i2.85

Abstract

The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. Assurance program, this relates to audits that focus on operational effectiveness and how to monitor it and the effectiveness of strategies within the organization. Not only for the financial sector, audit activities can also be carried out for social media accounts. The term for this is a social media audit. The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. The growing use of social media for entities/corporations can be used to create company publicity when someone finds an interesting story about the company in the online world. The existence of social media provides a new channel for companies to interact differently with consumers. If it is able to be utilized and managed properly, it can provide many positive impacts for the company. Social media can also be used as a media campaign that has a function as a strategic policy maker, which has various programs or policies that must be disseminated to the public. Keywords: social media audit, auditing, assurance program
SISTEM INFORMASI AKUNTANSI KEUANGAN KANTOR DESA TAMBAKREJO KENDAL METODE CASH BASIS Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Fitri Nur Romdhonah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.798

Abstract

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports. The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods. The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.
Determinan Intensi Kepatuhan Wajib Pajak UMKM Berdasarkan Theory of Planned Behavior : Studi pada UMKM Kota Salatiga Okta Natalia; Eni Endaryati
AKUNTANSI 45 Vol. 7 No. 1 (2026): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v7i1.6639

Abstract

This study aims to analyze the influence of attitude, subjective norms, and perceived behavioral control on the tax compliance intention of MSME taxpayers in Salatiga City based on the Theory of Planned Behavior (TPB). This research adopts a quantitative approach using a survey method by distributing questionnaires to 100 MSME respondents selected through purposive sampling. The data were analyzed using SPSS, including validity tests, reliability tests, classical assumption tests, as well as multiple linear regressionl analysis, t-ltest, F-ltest, and coefficient of determination.The results indicate that attitude, subjective norms, and perceived behavioral control have a positive and significantl effect on MSME taxpayers’ compliance intention, both partially and simultaneously. Perceived behavioral control is identified as the most dominant factor influencing tax compliance intention. This study contributes to the development of the Theory of Planned Behavior in the context of MSME tax complianc,especially in Salatiga City, and provides recommendations for the Directorate General of Taxes in improving tax education strategies and enhancing MSME tax compliance.
Co-Authors Agus Priyadi Andreas Heri Kurniawan Desi Setyaratna Sari Didik Darmadi Efendi Efendi Fitri Nur Romdhonah FITRIYASARI, MALIATUL Fransiska Bhoko Hendri Rasminto Irda Yunianto Irdha Yunianto Iwan Koerniawan Jarot Dian Susatyono Kasih Purwantini Kusumajaya, Robby Andika Kusumo, Haryo Maharani Maharani, Maharani Meylia Putri Mawardani Nining Fitriani NUR ROKHMAN Nur Rokhman Okta Natalia Purnamasari, Etika Putra, Johni Eka Setyamurti, Nanik Siti Kholifah SITI KHOLIFAH Sri Wahyuning sri wahyuning Sugiarto Sugiarto Sukemi Kamto Sudibyo Tiara Putie Purwitasari Tripuspitorini, Fifi Afiyanti Vivi Kumalasari Vivi Kumalasari Subroto Vivi Kumalasari, Vivi Wiwid Wahyudi