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All Journal Journal of Accounting and Investment Public Health of Indonesia PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Bisnis
Alek Murtin, Alek
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Other

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Pengaruh Pengetahuan Dewan Tentang Anggaran dan Kinerja Dewan terhadap Pengawasan APBD: Partisipasi Masyarakat Sebagai Variabel Pemod-erasi Murtin, Alek; Darpito, Mayang
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims at examining the effect of board's knowledge about budget and board's performance toward local expense and income budget supervision: participation of society as moderating variable. The independent variable in this research was the board's knowledge about budget and board's performance, and the dependent variable was the local expense and income budget supervision. The samples of this research were the members of the peole's representative covering the regional areas of Bantul, Sleman and Municipal Yogyakarta. The samples were taken using the purposive sampling. The result of the research show that 1) the board's knowledge about budget have positive influence on the local expense and income budget supervision, 2) board's performance has positive influence on the local expense and income budget supervision, 3) the interaction between on the board's knowledge about budget and participation of society has negative influence on the local expense and income budget supervision, 4) the interaction between on the board's performance and participation of society has negative influence on the local expense and income budgetsupervision.
Dynamic Capabilities in Healthcare: The Crucial Role of Adaptability in Enterprise Risk Management for Indonesian Hospitals Yaya, Rizal; Saud, Ilham Maulana; Murtin, Alek; Putra, Adli Zuliansyah; Suryanto, Rudy; Sofyani, Hafiez
Public Health of Indonesia Vol. 11 No. 2 (2025): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v11i2.999

Abstract

Background: The healthcare sector, particularly hospitals, encounters significant challenges that necessitate the implementation of robust risk management strategies. Maintaining the sustainability and performance of private hospitals is especially critical, given their pivotal role in delivering healthcare services. Objective: The purpose of this study is to investigate whether adaptability is a variable that can improve ERM and to determine the extent and relationship between ERM and performance and sustainability of private hospitals in Indonesia. Methods: A self-administered questionnaire which was sent to 58 hospitals online and filled in by the board members of the respective hospitals including the directors or upper and middle management. The analysis of the gathered data was conducted through Structural Equation Modeling-Partial Least Squares analysis. Result: The efficiency of ERM has been evidenced whereby it has a direct impact on hospital’s performance and sustainability. In addition, it can be observed that the study findings confirm that adaptability is a predictor variable of ERM, where adaptability is a prerequisite to enable ERM to have a positive influence on the performance and sustainability of Indonesian private hospitals. Conclusion: This study provides evidence of the importance of the dynamic capabilities theory as a framework to assess the significance of adaptability to the implementation of ERM in Indonesian hospitals. Keywords: adaptability; enterprise risk management; hospital; performance; sustainability
Pengaruh Kesadaran, Sanksi, dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Ciamis Slamet, Aini Putri Munggaran; Murtin, Alek
Jurnal Bisnis Vol. 13 No. 2 (2025): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v14i2.115

Abstract

Tujuan: Penelitian ini bertujuan untuk mentahui pengaruh Kesadaran Pajak, Sanksi Perpajakan, dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Sample yang digunakan pada penelitian ini adalah pemilik kendaraan bermotor di Provinsi Jawa Barat dengan menggunakan metode random sampling. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer berdasarkan kuesioner yang disebarkan melalui internet. Pengujian hipotesis menggunakan analisis SPSS 19. Metodologi/Pendekatan: Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner daring kepada pemilik kendaraan bermotor. Teknik pengambilan sampel dilakukan dengan metode rdanom sampling, sedangkan pengolahan data menggunakan perangkat lunak SPSS 19 melalui uji validitas, reliabilitas, serta analisis regresi linier bergdana. Hasil: Hasil penelitian menunjukkan bahwa kesadaran pajak, sanksi perpajakan, dan pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Artinya, wajib pajak dengan kesadaran tinggi, pengetahuan memadai, dan pemahaman atas sanksi yang tegas cenderung lebih patuh dalam memenuhi kewajiban perpajakannya. Kebaruan: Kebaruan penelitian ini terletak pada integrasi variabel kesadaran, sanksi, dan pengetahuan pajak dalam menganalisis kepatuhan wajib pajak kendaraan bermotor di Provinsi Jawa Barat, yang sebelumnya masih jarang diteliti secara simultan.
Tax Assistance for Article 21 Income Tax and Corporate Income Tax at PT Gravitas Indonesia Maju Murtin, Alek; Fathmaningrum, Erni Suryandari; Chandra, Icha Latifa; Rifandi, Muhamad
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): PUBLICA: Jurnal Pengabdian Kepada Masyarakat, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v4i2.96

Abstract

State revenue sources come from various aspects. In Indonesia, taxes are the main source of income for the state, both from personal and corporate taxes and will be used for the benefit of the state. Most of the state's needs include financing building projects, employee expenses, construction of public facilities and other needs come from taxes. Factors that influence taxpayer compliance consist of internal factors are factors that arise from the taxpayer itself, for example the understanding and perception of tax rates from taxpayers, external factors are factors that arise from outside the taxpayer, for example the standard of service or quality of officers in serving taxpayers and tax socialization carried out by the Directorate General of Taxes with the aim of creating taxpayer compliance regarding corporate income tax and article 21 income tax. Income Tax or PPh is a tax imposed on every individual or corporate taxpayer regarding the income received or obtained in the tax year. Article 21 Income Tax (PPh) is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments in any name and form in connection with work, services, or activities carried out by individual taxpayers within the country. Income Recipients (Tax Subjects) are domestic individuals, such as permanent employees, temporary employees, pension recipients, former employees, and activity participants. Income Providers (Tax Withholding Agencies) are usually companies or agencies that are required to withhold Article 21 Income Tax when paying income to recipients.
Co-Authors Chandra, Icha Latifa Fathmaningrum, Erni Suryandari Hafiez Sofyani Ilham Maulana Saud, Ilham Maulana Mayang Darpito, Mayang Putra, Adli Zuliansyah Rifandi, Muhamad Rizal Yaya, Rizal Rudy Suryanto, Rudy Slamet, Aini Putri Munggaran