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Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kebijakan Penghapusan Denda Pajak dan Biaya Balik Nama Kendaraan Bermotor Berdasarkan Surat Keputusan Gubernur No 44 Tahun 2017 Kurniawan, Pratomo Cahyo
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 1: March 2019
Publisher : Universitas Muhammadiyah Yogyakarta

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

This study aims to discuss Taxpayer Compliance, Factors that can influence it, and Government Efforts to Motivate Taxpayers in relation to Regulation No. 44 of 2017. This research is used to obtain a comprehensive understanding of the essence of Taxpayer Compliance and Factors which affects the Taxpayer Compliance Level to increase provincial government revenues from PKB & BBNKB. This research is a qualitative research. Data obtained in this study were collected through direct observation in the field. The data analysis technique used is by conducting activities interactively. Data analysis in qualitative research was carried out at the time of data collection. The results of the study indicate that the level of tax compliance is very important in order to increase regional income. The government needs to improve services, make transparency, and improve facilities and infrastructure in paying taxes.Keywords: Taxes, Motivation, Increased Income, Public Services.

THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY) Kurniawan, Pratomo Cahyo; Azmi, Fika
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8552

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.

Intellectual Capital and Risk Management to Overcome Non Performing Loans Azmi, Fika; Kurniawan, Pratomo Cahyo
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i1.4253

The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans

Analisis Penggunaan Teknologi Informasi dan Komunikasi Untuk Pelaporan Informasi Lembaga Amil Zakat (Studi Kasus LAZ di Pekalongan) Kurniawan, Pratomo Cahyo; Nurhidayah, Tri; Azizah, Devi Nur
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

The Amil Zakat Institution (LAZ) in its development of digital technology is expectedto provide accountability and transparency which includes presenting non-financialand financial information through information technology, namely using internetmedia. This study aims to describe the use of the internet in the form of websitesand social media in reporting information by LAZ in Pekalongan. Method researchapproach used in this research is descriptive qualitative research. The object of theresearch is the LAZ website and social media in Pekalongan. The way of collectingdata is collected by the method of documentation and observation. Then, the datawas analyzed by content analysis. The results of the research analysis show thatthe LAZs include LAZ Alummah, LAZIS MU Pekalongan, LAZIS NU Pekalongan andLAZ Central Java have used websites and social media well, websites and socialmedia are used for internet reporting, namely non-financial information. Thewebsite is used to convey organizational profiles, product information and otherimportant information that can be useful for donors or muzakki. Social media hasnot been used actively on twitter, facebook but on social media instagram andyoutube it has been used actively. In short, interaction with muzakki through socialmedia needs to be done as much as possible or enhanced by LAZ.

KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA UNIT KEBERSIHAN DAN PERSAMPAHAN DINAS LINGKUNGAN HIDUP KABUPATEN PEMALANG Singgih Setiawan; Pratomo Cahyo Kurniawan; Pujiati Pujiati
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v10i1.159

This study aims to examine the effect of the Work Environment and Direct Financial Compensation on Employee Performance Besides, this study also aims to examine the effect of Job Satisfaction as an intervening variable. To test these variables, the researchers chose the Sanitation and Environmental Services Unit of Pemalang Regency as the object of research. The study was conducted by distributing questionnaires to 182 Sanitation and Waste Unit Employees in the Pemalang District Environmental Agency. Sampling research using Stratified Random Sampling techniques. The results showed that the Work Environment and Direct Financial Compensation had a significant positive effect on the Performance of Employees in the Cleanliness and Solid Waste Unit of the Environmental Agency of Pemalang Regency. But Job Satisfaction as an intervening variable weakens the influence of the Work Environment and Direct Financial Compensation on Employee Performance in the Cleanliness and Solid Waste Unit of the Pemalang District Environmental Office.

PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD Pratomo Cahyo Kurniawan; Khairina Nur Izzaty
ECONBANK: Journal of Economics and Banking Vol 1 No 1 (2019): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v1i1.2

This research was conducted to examine the effect of good corporate governance and internal control on fraud prevention. The study was conducted at BPR Gunung Rizki. A common problem in this study is that there are still cases of fraud that can threaten the company's going concern. The sampling technique used is total sampling using all members of the population. The technique of collecting data using a questionnaire distributed to all employees except the hygiene and security department. The analysis technique used is multiple linear regression analysis. The results of the analysis show that good corporate governance has a positive effect on fraud prevention. The results of the second analysis show that there is a positive influence between internal control and prevention of fraud.

Laporan Keuangan Umkm Katering Mbok Dade dan Pengaruhnya Pada Akses Kredit Perbankan Era Pandemi Covid-19 Pratomo Cahyo Kurniawan; Singgih Setiawan; Nafilah .
ECONBANK: Journal of Economics and Banking Vol 3 No 2 (2021): October
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v3i2.47

This study aims to determine the effect of MSME financial reports on access to credit that can be received by MSME entrepreneurs in the Covid 19 pandemic. This study uses primary data obtained from direct observations with catering owners Mbok Dade. The analysis technique used is descriptive qualitative. The results of the study indicate that the MSME Financial Statements can be one of the supporting factors in obtaining access to bank credit. Other factors can be in the form of profiles ofprospective customers and credit guarantees.

Pengaruh Kinerja Keuangan, Struktur Kepemilikan dan Corporate Governance Terhadap Tingkat Kepatuhan Pengungkapan Transaksi Pihak Berelasi Pasca Konvergensi IFRS Khairina Nur Izzaty; Pratomo Cahyo Kurniawan
Jurnal Wira Ekonomi Mikroskil Vol 8, No 2 (2018): Volume 8 Nomor 2 Edisi Oktober 2018
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Tujuan dari penelitian ini adalah untuk menemukan bukti empiris pengaruh kinerja keuangan, struktur kepemilikan dan corporate govercance terhadap praktik pengungkapan pihak berelasi pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Konsisten dengan penelitian sebelumnya terkait pengungkapan pihak berelasi, dalam penelitian ini, tingkat pengungkapan pihak berelasi diuji dengan menggunakan indeks pengungkapan berdasar persyaratan wajib dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 7 (Revisi 2010) tentang Pengungkapan Pihak-Pihak Berelasi. Hasil uji signifikansi parsial (uji t) menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan jumlah anggota komite audit berpengaruh positif signifikan terhadap pengungkapan pihak-pihak berelasi. Selanjutnya, hasil penelitian mengkonfirmasi bahwa kepemilikan institusional dan proporsi komisaris independen tidak berpengaruh signifikan terhadap tingkat pengungkapan pihak berelasi.

THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY) Pratomo Cahyo Kurniawan; Fika Azmi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8552

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.

Analisis Penggunaan Teknologi Informasi dan Komunikasi Untuk Pelaporan Informasi Lembaga Amil Zakat (Studi Kasus LAZ di Pekalongan) Pratomo Cahyo Kurniawan; Tri Nurhidayah; Devi Nur Azizah
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4097

The Amil Zakat Institution (LAZ) in its development of digital technology is expectedto provide accountability and transparency which includes presenting non-financialand financial information through information technology, namely using internetmedia. This study aims to describe the use of the internet in the form of websitesand social media in reporting information by LAZ in Pekalongan. Method researchapproach used in this research is descriptive qualitative research. The object of theresearch is the LAZ website and social media in Pekalongan. The way of collectingdata is collected by the method of documentation and observation. Then, the datawas analyzed by content analysis. The results of the research analysis show thatthe LAZs include LAZ Alummah, LAZIS MU Pekalongan, LAZIS NU Pekalongan andLAZ Central Java have used websites and social media well, websites and socialmedia are used for internet reporting, namely non-financial information. Thewebsite is used to convey organizational profiles, product information and otherimportant information that can be useful for donors or muzakki. Social media hasnot been used actively on twitter, facebook but on social media instagram andyoutube it has been used actively. In short, interaction with muzakki through socialmedia needs to be done as much as possible or enhanced by LAZ.

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