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All Journal Jurnal Pendidikan Indonesia Jurnal Dinamika Akuntansi Journal The Winners Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal Perspektif Ekonomi Darussalam SAR (Soedirman Accounting Review): Journal of Accounting and Business JTAM (Jurnal Teori dan Aplikasi Matematika) Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL AKUNTANSI JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Akuntansi dan Governance Andalas Ecoducation
Icuk Rangga Bawono, Icuk Rangga
Accounting Department, Faculty Of Economics And Business, Universitas Jenderal Soedirman Purwokerto
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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E-Filing vs Non E-Filing: Taxpayers Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction Pramesti, Ria Adhi; Sukirman, Sukirman; Bawono, Icuk Rangga
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.16993

Abstract

Objective Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.
Social - Welfarestate in Perspective of Labour Law: Review of Asean Constitution Bawono, Icuk Rangga; Prayitno, Kuat Puji
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 21 No. 2 (2022): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v21i2.2691

Abstract

The welfare state in the concept of Labours cannot be covered only in scope of one state only, but also to comparation by the other countries. In order to strengthen of cooperation between asean community, we should required understanding about constitutional concept  in  asean countries . The state law concept which adopted by majority nation state according with their basic typical of the country and nationality (such as social structure and norms). To compare about welfare- labours need  more  significant idea in nationality and state. This research is prior to explain about the extent of content (recognition of state obligations which recognized on state constitution of the asean countries), using  juridical normative methodology, with emphasises from the comparison of the constitution among countries, democracy, and nomocracy. In the end, this research describe how  important if  we ask social welfare for labours concept concept (in each manuscript) to the body of constitution, and also including to found “the living constitution” in ASEAN countries. The approach method used the doctrinal legal research, including historical approach.
Reconstruction of Law and Policy : Rights and Environment Problem in Northern East Java -Pekalongan Prayitno, Kuat Puji; Bawono, Icuk Rangga
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 21 No. 2 (2022): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v21i2.2710

Abstract

Many populations of society in Pekalongan live in this kind of areas and are vulnerable to the risks of coastal flooding, wetland loss, shoreline retreat and loss of infrastructure. Land subsidence is defined as the gradual vertical movement of the earth surface due to the subsurface movement of the earth materials.This research is prior to explain about the rights, environment law, law and reconstruction using  juridical normative methodology. In the end, this research describe how  important  to promote fundamental rights for coastal society in pekalongan. The approach method used the doctrinal legal research.Many populations of society in Pekalongan live in this kind of areas and are vulnerable to the risks of coastal flooding, wetland loss, shoreline retreat and loss of infrastructure. Land subsidence is defined as the gradual vertical movement of the earth surface due to the subsurface movement of the earth materials.This research is prior to explain about the rights, environment law, law and reconstruction using  juridical normative methodology. In the end, this research describe how  important  to promote fundamental rights for coastal society in pekalongan. The approach method used the doctrinal legal research.
Analysis of User’s Acceptance of The Accrual-Based Financial Simda with Technology Acceptance Model (Tam) 3 Adapted Approach Rusmana, Oman; Bawono, Icuk Rangga; Indriyani, Riza Uyun
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 2 (2018): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.41

Abstract

The purpose of this research is to analyze the user’s acceptance of the Accrual-Based Financial SIMDA by using Technology Acceptance Model 3 adapted approach. The research has 7 variables, namely: Result demonstrability (RES), Computer Playfulness (CPLAY), Perceived Enjoyment (ENJ) , Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Behavioral Intention (BI), and System Usage (USE). This research is a quantitative research held at the Local Government of Brebes. The method of gathering data is survey by distributing questionnaires to the respondents. The research uses proportionate stratified random sampling. A total of 108 questionnaires were distributed in this study, 106 questionnaires could be collected. The result shows that the System Usage (USE) is affected by three variables, namely: Behavioral Intention (BI), Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Behavioral Intention (BI) is affected by Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Perceived Usefulness (PU) is affected by Result Demonstrability (RES) and Perceived Ease of Use (PEOU). Meanwhile, Perceived Ease of Use (PEOU) is affected by the Computer Playfulness (CPLAY) and Perceived Enjoyment (ENJ). This research expected to provide a solution to the problems related to user acceptance of the Accrual-Based Financial SIMDA and to increase user acceptance.
Co-Authors -, Agus Sunarmo -, Indah Nuraeni -, Irianing Suparlinah Agus Suroso Ahmad Ali Anasti Dwi Martantya Kinasih Annafi, Reghina Azti Apriani Kartika Rahayu Arofah, Triani Denta, Dimas Arya Diah Setyorini Gunawan Dona Primasari, Dona Erwin Setyadi Firdaus, Anzar Alfat Hamid, Suhaila Abdul Hery Awan Susanto Ilmawan, Faiz Nuha Indah Nuraeni Indriyani, Riza Uyun Jajang Jajang Kuat Puji Prayitno Mangasih, Edwin Theo Margani Pinasti Maryani, Sri Mustafa, Rasyid Mei Nugroho, Isman Setyo Oman Rusmana Pramesti, Ria Adhi Rahayu, Apriani Kartika Ratno Purnomo Retno Supriyanti Ria Adhi Pramesti Rifda Naufalin Rini Widianingsih, Rini Rumpoko Wicaksono Setyadi, Erwin Sigit Prabowo Siti Maghfiroh Suhaila Abdul Hamid Sukirman Sukirman Sukirman Sukirman Sulasih Sulasih Sunarmo, Agus Suparlinah, Irianing Supriyanto Supriyanto Ubay, Berlian Muhammad S. Weni Novandari Wibowo, Rini Yuniarso, Gema Puja