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All Journal Jurnal Akuntansi dan Pajak E-JURNAL AKUNTANSI
Ratna Puji Astuti
POLITEKNIK YKPN
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN SEKTOR PUBLIK Ani Sri Muwarni; Ratna Puji Astuti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7126

Abstract

Artikel ini menguraikan hasil penelitian yang menginvestigasi penerapan Standar Akuntansi Pemerintahan terhadap kualitas laporan keuangan daerah pada organisasi sektor publik di Indonesia. Penelitian ini dilakukan dengan teknik eksperimen semu menggunakan desain eksperimen longitudinal dengan purwauji (pretest) dan purnauji (posttest). Pengambilan data sampel menggunakan teknik eksperimen yang berkaitan dengan perilaku. Hasil penelitian memberikan bukti bahwa kualitas informasi keuangan meningkat setelah disajikan dengan menggunakan Standar Akuntansi Pemerintahan, meskipun membutuhkan waktu penyesuaian untuk menyusun laporan keuangan daerah berbasis standar.
THE RELATIONSHIP AMONG EMOTIONAL EXHAUSTION, ORGANIZATIONAL CYNICISM, IN-ROLE PERFORMANCE, AND EMPLOYEE BADMOUTHING Ronowati Tjandra; Wisnu Prajogo; Rahmat Purbandono; Ratna Puji Astuti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8886

Abstract

This research examines the relationship among emotional exhaustion, organizational cynicism, in-role performance, and employee badmouthing. The main idea of this research is testing the influence of emotional exhaustion on organizational cynicism, in-role performance, and employee badmouthing. Most research concerning emotional exhaustion focus of the influence of emotional exhaustion on employee performance and intention to leave. This research explores the influence of emotional exhaustion on organizational cynicism and employee badmouthing. 155 employees from various organizations participated in this research. This research has several findings. First, emotional exhaustion has positive influence on organizational cynicism. Second, emotional exhaustion has negative influence on in-role performance. Third, emotional exhaustion has positive influence on employee badmouthing. Fourth, organizational cynicism has positive influence on employee badmouthing. Fifth, in-role performance had negative influence on employee badmouthing.
Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator Tio Waskito Erdi; Ratna Puji Astuti
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p11

Abstract

This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance. Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance
Co-Authors Ani Sri Muwarni Rahmat Purbandono Ronowati Tjandra Tio Waskito Erdi Wisnu Prajogo