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Analysis of Service Quality, Tax Sanctions, on Taxpayer Compliance in KP2KP Ungaran Fudji Sri Mar’ati; Erna Sudarmawanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1908

Abstract

The purpose of this study is to determine whether the quality of service, the application of sanctions, is related to taxpayer compliance in KP2KP Ungaran. The type of research used is explanatory, the type of non-probability sampling technique. The sample of this research is 100 respondents of taxpayers in KP2KP Ungaran. The analytical tools used include multiple regression analysis. The test results show that service quality and tax sanctions have a positive and significant effect on taxpayer compliance. Suggestions for this study are to improve service quality and increase taxpayer knowledge of taxpayers' tax compliance
Menavigasi Inovasi di Era Manufaktur Cerdas: Bagaimana Budaya Organisasi dan Modal Intelektual Memediasi Pengaruh Berbagi Pengetahuan terhadap Perilaku Inovatif Kusuma Dwi Wikka Kukuh Satrianto; Fudji Sri Mar’ati; Jaya Ramadaey Bangsa; Hardi Utomo
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i2.5125

Abstract

The development of the manufacturing industry in the era of smart manufacturing requires stronger knowledge-based innovation capabilities to sustain organizational competitiveness, where innovation is not only determined by the availability of knowledge but also by how knowledge is shared and internalized within the organization. This study aims to examine the effect of knowledge sharing on innovative behavior with intellectual capital and organizational culture as mediating variables among manufacturing employees in Central Java, Indonesia. A quantitative approach was employed using a survey method involving 195 respondents, with data collected through a structured questionnaire based on a 1–5 Likert scale and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM). The results indicate that knowledge sharing has a significant positive effect on intellectual capital, organizational culture, and innovative behavior. Furthermore, intellectual capital and organizational culture are found to significantly mediate the relationship between knowledge sharing and innovative behavior. These findings highlight that strengthening knowledge sharing practices, supported by robust intellectual capital and a conducive organizational culture, is a key driver in enhancing employees’ innovative behavior in the manufacturing sector.   Abstrak Perkembangan industri manufaktur di era manufaktur cerdas menuntut peningkatan kemampuan inovasi berbasis pengetahuan untuk menjaga daya saing organisasi, di mana inovasi tidak hanya ditentukan oleh ketersediaan pengetahuan tetapi juga oleh bagaimana pengetahuan tersebut dibagikan dan diinternalisasi dalam organisasi. Penelitian ini bertujuan untuk menganalisis pengaruh knowledge sharing terhadap innovative behavior dengan intellectual capital dan organizational culture sebagai variabel mediasi pada karyawan perusahaan manufaktur di Jawa Tengah, Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 195 responden dan pengumpulan data melalui kuesioner berbasis skala Likert 1–5 yang dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM). Hasil penelitian menunjukkan bahwa knowledge sharing berpengaruh positif dan signifikan terhadap intellectual capital, organizational culture, dan innovative behavior, serta intellectual capital dan organizational culture terbukti memediasi hubungan tersebut secara signifikan. Temuan ini menegaskan bahwa penguatan praktik knowledge sharing yang didukung oleh intellectual capital dan budaya organisasi yang kondusif merupakan faktor kunci dalam meningkatkan perilaku inovatif karyawan di industri manufaktur.
The Role of Internal Audit in Strengthening Corporate Governance Charisma Kuriata Ginting Suka; Ika Wulandari; Fudji Sri Mar’ati; Erna Sudarmawanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11769

Abstract

This study aims to examine the role of internal audit in strengthening Corporate Governance through a literature review of various academic research and professional practices. In an increasingly complex business environment, internal audit plays a crucial role in ensuring compliance, transparency, and the effectiveness of a company's internal controls. This study uses a qualitative method by reviewing relevant scientific articles, to identify the contribution of internal audit to corporate governance principles such as accountability, transparency, and risk management. The results of the study indicate that internal audit has a significant impact on improving the quality of governance, assisting management in decision-making, and strengthening the Company's internal oversight and regulatory compliance. This study also recommends strengthening the role of internal auditors in the organizational structure and the need for further research to develop an internal audit model that is adaptive to the dynamics of corporate governance in Indonesia.
Pelatihan Dan Pendampingan Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual Pada Usaha Frozen Food Yasaka 57 Di Sidorejo Kidul, Kec. Tingkir, Kota Salatiga Erna Sudarmawanti; Fudji Sri Mar’ati; Mada Adi Wibowo
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 4 No. 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v4i1.780

Abstract

This community service program partners with SMEs, namely the Yasaka 57 Frozen Food Business, located in Sidorejo Kidul Village, Tingkir District, Salatiga City. The frozen food business uses cassava as the basic ingredient with various processed products. SMEs play a very large role in advancing the Indonesian economy so that SMEs become an alternative provider of employment with various innovations produced and can reduce existing unemployment. The problem found is to classify fixed and variable costs and does not know what costs are included in overhead costs. The solution has been done is to provide literacy about the cost of production at the Yasaka 57 SMEs, Providing training and assistance in the utilization of production cost calculation, Providing training and assistance in production cost calculation and Providing training and assistance in production cost reporting. The implementation method is by means of intensive assistance and guidance with the stages (Planning, Implementation and Evaluation) the last is the result of the service, SMEs has been able to calculate the cost of production by means of inaccurate calculations into more accurate calculations according to cost accounting science and the Owner of Yasaka 57 Frozen Food SMEs in compiling production cost reports more accurately.