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All Journal Jurnal Administrasi dan Kebijakan Publik JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Governance : Jurnal Ilmu Pemerintahan An-Nizam: Jurnal Bakti Bagi Bangsa
Diana Fajarwati
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PEMBERDAYAAN MASYARAKAT TENTANG DIGITAL MARKETING DAN DIGITAL PAYMENT KEPADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Gita Octaviani; Anisa Putri; Diana Fajarwati
An-Nizam Vol 1 No 2 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i2.3435

Abstract

The Covid-19 pandemic has shaken the entire world economy, including Indonesia. During the 1998 financial crisis in Indonesia, micro, small and medium enterprises (MSMEs) were able to survive and support the economy. Digital marketing and digital payments are one of the renewals of today's technological advances. The existence of a breakthrough like this forces MSME actors to transform into the digital era. At the time of the COVID-19 pandemic that had hit Indonesia, and the government's policies that limited the mobility of the community, digital marketing and digital payments were the right solution for MSME players to stay afloat and help improve the Indonesian economy. Based on the results of activities in the Bekasi Jati village about digitizing marketing and digitizing payments for MSME actors by conducting registration training to shopee application platform in the area, there are still many things that need to be improved, starting from having a bank account and replacing their mobile phones that support them to market their products on the internet. E-commerce in order to make their business advanced in technology-based business competition. The impact of the program that the author has given to MSME actors who have registered in e-commerce is very helpful for them in terms of product marketing and increasing their income during the covid-19 pandemic that is hitting the surrounding environment.
PELATIHAN PERAWATAN KENDARAAN RODA DUA BAGI MASYARAKAT DI DUSUN CITEUREUP 1 Ibnu Mutaqien; Anisa Putri; Diana Fajarwati
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.5281

Abstract

Motorcycles are a means of transportation that are often used in daily activities, increasingly sophisticated technological developments have begun to be combined with the help of electronic control circuits such as an injection system to control combustion in the motorcycle combustion chamber or indicators to show a hot engine temperature that makes it easier for motorcycle owners to maintain the vehicle. Therefore, because of the lack of workshops or vehicle service services here the author will share information about motorcycle maintenance that can be done alone to save costs and can be developed as a form of business, such as a workshop. With the lack of information, most people only use motorbikes for their daily needs and ignore motorbike maintenance. Here the author will educate the community on how to take care of their two-wheeled vehicles in the citeureup 1 hamlet with methods of socializing the importance of caring for two-wheeled vehicles, training on caring for two-wheeled vehicles, and evaluating to ensure that people can take care of their own motorbikes. This program also has the aim that the people of Citeureup 1 Hamlet, Kutamukti Village, Kutawaluya District, Karawang Regency are able to maintain their own motorcycles and can be developed as a form of business, namely workshops.
PELATIHAN PEMBENTUKAN SISTEM PENGADUAN DAN KOTAK SARAN DARI MASYARAKAT UNTUK MENINGKATKAN KINERJA DESA Deswinda Ayu Pertiwi; Tuti Sulastri; Diana Fajarwati
An-Nizam Vol 2 No 1 (2023): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v2i1.6293

Abstract

Installation of suggestion boxes in public service offices in Indonesia is regulated in the Presidential Regulation of the Republic of Indonesia No. 76 of 2013 concerning public service complaints. The same thing is also stated in Law Number 25 of 2009 concerning public services, in this case referred to as a complaint box. The research method used is counseling, implementation, and evaluation. The data collection technique is by observation. The results showed that the suggestion box complaint service mechanism, namely the lack of socialization between the RT head and the surrounding community, therefore the authors wanted to form a suggestion box to convey aspirations from the community to improve the performance of the local RT, then it could be implemented again after the author left the community service location in the village. Bantarsari. The supporting factor is the mechanism with community participation in supporting the formation of the complaint system and the suggestion box, while the inhibiting factor is that there are still many people who do not realize the importance of the existence of the suggestion box.
DETERMINASI KEADILAN PAJAK, TAX MORALE TARIF PAJAK, DAN TEKNOLOGI SISTEM PERPAJAKAN TERHADAP TAX EVASION Diana Fajarwati
Governance Vol 11 No 1 (2023): Governance: Jurnal Ilmu Pemerintahan
Publisher : Sekolah Pascasarjana Universitas Islam "45" Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/governance.v11i1.7008

Abstract

The purpose of this study is to find out whether there is an effect of tax rates on tax evasion, whether there is an effect of tax fairness on tax evasion, whether there is an effect of tax system technology on tax evasion and whether there is an effect of tax morale on tax evasion. This study uses a type of quantitative research using primary data in the form of a questionnaire. The sample used is individual non-employee taxpayers who are registered at KPP Pratama Cibitung. The sampling technique in this study used the Purposive Sampling method, namely sampling based on certain criteria from the required population. Based on calculations using the slovin formula, 100 respondents were obtained using multiple linear regression analysis techniques. Based on the tests that have been carried out, the results obtained state that Tax Rates have a significant positive effect on Tax Evasion, Tax Justice has a significant negative effect on Tax Evasion, Tax System Technology has a significant negative effect on Tax Evasion and Tax Morale has a significant negative effect on Tax Evasion.
PENGARUH KUALITAS PELAYANAN, KONSULTASI, PENGAWASAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Hanan Devana Safitri; Diana Fajarwati
JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK Vol 13 No 1 (2023): JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK
Publisher : Program Studi Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Islam '45 (UNISMA) Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/akp.v13i1.7004

Abstract

The This study aims to determine the effect of Service Quality, Consultation, Supervision and Tax Audit on Compliance with Corporate Taxpayers at KPP Pratama Bekasi Utara. The method used in this research is quantitative. The place of this research is at KPP Pratama Bekasi Utara. The data used is primary data. The population in this study are corporate taxpayers who are registered at KPP Pratama Bekasi Utara. The sampling technique in this study was to use a purposive sampling technique, namely taking samples based on certain criteria from the required population. The data search technique is by distributing the questionnaire directly. The data that has been collected is then processed using the SPSS 22 computer program. Based on the statistical test results, the service quality variable has a significant positive effect on taxpayer compliance, the consulting variable has a significant positive effect on taxpayer compliance, the monitoring variable has a significant positive effect on taxpayer compliance, and tax audit variables have no effect and are not significant on taxpayer compliance
PERSEPSI WAJIB PAJAK MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK DHINDA MAGHFIROH; DIANA FAJARWATI
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi). Purposive sampling is used, and result 90 SME’s as the respondents. Linear regression is used as the analysis data technique. The results show that justice did not effect to tax evasion, but tax system and tax sanction have negatively significant impact to tax evasion.
PENGARUH TIPE LAPORAN KEUANGAN, PROFITABILITAS, LIKUIDITAS, RASIOUTANG PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP TIMELINESS LAPORAN KEUANGAN Siti Hamidah; Diana Fajarwati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v6i1.826

Abstract

The purpose of this study was to determine the effect of type of financial statements, profitability,liquidity, corporate debt ratio, and the turn of the auditor on the timeliness of financial reports. The research method is descriptive with quantitative approach. Data of this research is secondary datathat the financial statements of companies listed in the LQ-45 index over the three years from 2011 to 2013 obtainedfrom www.idx.co.id. The data were analyzed using logistic regression with SPSS 22.0 software. The results of this study indicate that the type of change of auditor of financial statements andsignificant effect while the ratio of corporate debt significantly negative influence, profitability and liquidity does notaffect the timeliness of financial reports. In general it can be concluded that the financial statements only type variable that influence thetimeliness of financial reports. For further research is expected to use other variables that affect the timeliness offinancial reports.
Evaluasi Pengelolaan Retribusi Diana Fajarwati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v8i2.937

Abstract

Tujuan Penelitian adalah untuk (1) mengevaluasi apakah retribusi pada pasar tradisional atau pasar rakyat Bantargebang Kota Bekasi telah dilaksanakan sesuai dengan Peraturan Pemerintah Daerah yang berlaku, (2) untuk mengevaluasi apakah penerimaan retribusi pada pasar tradisional atau pasar rakyat Bantargebang Kota Bekasi telah memenuhi target yang telah ditentukan oleh pemerintah daerah, (3) untuk mengetahui faktor-faktor penyebab atau kendala yang terjadi pada pasar tradisional atau pasar rakyat Bantargebang Kota Bekasi dalam kaitan penerimaan retribusi. Metode penelitian yang dipakai adalah metode deskriptif evaluatif dengan paradigma kualitatif. Metode penelitian deskriptif bermaksud untuk menguraikan sifat atau karakteristik suatu fenomena tertentu. Retribusi pada pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi telah dilaksanakan sesuai Peraturan Pemerintah Daerah yang berlaku. yaitu sesuai dengan Peraturan Daerah Nomor 09 Tahun 2012 tentang Retribusi Daerah. Pada tahun 2014 dan Tahun 2015 penerimaan retribusi pada pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi belum memenuhi target yang telah ditentukan oleh pemerintah daerah, begitu juga pada tahun 2016 diprediksi tidak memenuhi target. Faktor-faktor penyebab atau kendala tidak tercapainya target penerimaan retribusi pada pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi dipengaruhi oleh (1) Kenaikan target penerimaan retribusi tidak dibarengi dengan kenaikan tarif karcis, (2) Kenaikan jumlah obyek penerimaan retribusi tidak sepadan dengan kenaikan target. (3) Masih ada sebagian toko ada yang tutup. (3) Faktor cuaca. Dalam melaksanakan pengelolaan penerimaan retribusi di pasar tradisional atau pasar rakyat Bantargebang di Kota Bekasi tetap berdasarkan hukum formal yaitu Peraturan Pemerintah Daerah setempat. Target penerimaan retribusi pada Tahun 2014 ke tahun 2015 mengalami kenaikan 4% sedangkan pada tahun 2015 ke tahun 2016 terjadi lonjakan kenaikan yang sangat signifikan sebesar 20% yang seharusnya dibarengi dengan kenaikan tarif retribusi, dan mengoptimalkan fasilitas yang disediakan oleh pemerintah agar diminati oleh pedagang. Perlu dikaji ulang atau direvisi tarif retribusi (karcis) yang tertera dalam Peraturan Pemerintah Daerah Nomor 09/2012 tentang Retribusi Daerah mengingat usia Peraturan Daerah tersebut telah masuk tahun ke 4
PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR Sutrisno Sutrisno; Diana Fajarwati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i2.1341

Abstract

The purpose of this study is to provide empirical evidence of how much direct influence between the experience,expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well asindirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of theprovision of the auditor's opinion through skepticism professional auditor as an intervening variable. This researchuses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, theaudit situation, ethics and gender does not have a significant positive effect to the accuracy of the auditor's opinion,while expertise has significant positive effect to the precision of the auditor's opinion, and experience, expertise,ethics, gender was not a significant positive effect on the accuracy of the provision of the auditor's opinion by theauditor's professional skepticism positive effect while the audit situation and significant precision giving theauditor's opinion by the auditor's professional skepticism
Co-Authors Anisa Putri Deswinda Ayu Pertiwi DHINDA MAGHFIROH Gita Octaviani Hanan Devana Safitri Ibnu Mutaqien Siti Hamidah Sutrisno Sutrisno Tuti Sulastri