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<![CDATA[ANALISIS PENGARUH KOMPENSASI DAN KOMUNIKASI ORGANISASI SERTA KOMITMEN ORGANISASI TERHADAP BUDAYA ORGANISASI DAN KINERJA ORGANISASI PT. BANK RAKYAT INDONESIA (PERSERO) TBK SURABAYA TANJUNG PERAK ]]>
<![CDATA[wahyudi, wahyudi]]>;
<![CDATA[supriyanto, joko]]>
<![CDATA[ JEB17 : Jurnal Ekonomi dan Bisnis Vol 3 No 01 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia ]]>
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DOI: 10.1234/jeb17.v3i01.1349
<![CDATA[ABSTRAKThe purpose of this study is to see the effect of organizational communication commitment compensation commitment to work culture and Performance of BRI partially and simultaneously at BRI Surabaya branch office Tanjung Perak. This study uses data in the form of questionnaires given to 106 respondents, who are employees of BRI using SEM analysis. The results of hypothesis research and testing show that (1) there is no influence between compensation to organizational culture; (2) There is influence between organizational communication to organizational culture; (3) There is an influence between organizational commitment to organizational culture; (4) There is no influence between compensation on the performance of BRI; (5) There is an influence between organizational communication on the performance of BRI; (6) There is no influence between organizational commitment to BRI's performance; (7) There is an influence between organizational culture on the performance of BRI. Keywords: Compensation, Organizational Communication, Organizational Commitment, Organizational Culture and Organizational Performanc]]>
<![CDATA[SURVEY PADA KANTOR AKUNTANSI PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK ]]>
<![CDATA[Surtikanti, Surtikanti]]>;
<![CDATA[Supriyanto, Joko]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 12 No 2 (2020): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v12i2.3267
<![CDATA[Salah satu tugas auditor dalam menjalankan profesinya yaitu memberikan informasi yang berguna kepada publik untuk mengambil keputusan. Hal penting yang harus dimiliki dan selalu dipelihara oleh auditor yaitu Independensi. Tujuan dari penelitian ini adalah mencoba untuk mengetahui apakah independensi dipengaruhi oleh biaya audit dan masa kerja audit. Metode yang digunakan adalah deskriptif dan verivisatif dengan menggunakan Smart PLS 2.0. Unit analisis dalam penelitian ini adalah Kantor Akuntan Publik di Bandung yang terdaftar di BPK RI. Metode pengambilan sampel yang digunakan adalah metode sampel jenuh yaitu dimana sampel digunakan sebagai penelitian yang sama dengan populasi penelitian yaitu sebanyak 9 KAP dengan jumlah responden sebanyak 18 auditor. Untuk mengetahui independensi akuntan publik mempengaruhi biaya audit dan periode perikatan audit maka dilakukan uji statistik menggunakan analisis korelasi, analisis kuadrat terkecil parsial, dan untuk menguji hipotesis digunakan uji t. Hasil penelitian ini menunjukkan (1) Independensi akuntan publik dipengaruhi oleh Fee Audit (2) Independensi akuntan publik dipengaruhi oleh Audit Tenure pada Kantor Akuntan Publik di Bandung yang terdaftar di BPK RI..]]>
<![CDATA[EVALUASI KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE SISTEM DU PONT ]]>
<![CDATA[Supriyanto, Joko]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021 ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[Manajemen suatu perusahaan sangat berkepentingan terhadap perkembangan kinerja keuangan perusahaan, terutama sebagai bentuk pertanggungjawaban kepada stakeholder dan untuk mengetahui situasi dan kondisi perusahaan yang dikelolanya. Dan, yang paling penting adalah untuk mengetahui apakah perusahaan yang dikelolanya mengalami kemajuan atau sebaliknya. Banyak alat yang dapat dipergunakan untuk menganalisis kinerja keuangan perusahaan. Salah satunya yang dipergunakan dalam penelitian ini adalah menggunakan Du Pont system. Sistem Du Pont adalah analisis yang mencakup seluruh rasio aktivitas dan margin keuntungan atas penjualan untuk menunjukkan bagaimana rasio ini mempengaruhi profitabilitas, dan merupakan pengukuran kinerja keuangan secara integratif. Tujuan dari penelitian ini adalah untuk mengevaluasi kinerja keuangan perusahaan dalam hal ini PT Tracon Industri periode tahun 2017-2019 yang diukur menggunakan sistem Du Pont. Penelitian ini menggunakan metode descriptive analysis. Hasil penelitian menunjukkan bahwa kinerja keuangan PT Tracon Industri dari tahun 2017-2019 cukup stabil, namun sedikit mengalami penurunan untuk Net Profit Margin (NPM) dan Return on Investement (ROI). Hasil penelitian ini perlu mendapat perhatian dari manajemen PT Tracon Industri untuk segera mengambil langkah-langkah strategis untuk mengatasi permasalahan tersebut dan meningkatkan kinerja keuangan menjadi lebih baik.]]>
<![CDATA[PERATURAN PERPAJAKAN DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH ]]>
<![CDATA[Andri Kamanjaya]]>;
<![CDATA[Joko Supriyanto]]>;
<![CDATA[Haqi Fadillah]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v7i2.4010
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pemahaman PP No. 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak usaha mikro kecil menengah (UMKM) dengan Pemahaman Insentif PPh Final UMKM Ditanggung Pemerintah sebagai Variabel Moderasi pada Wajib Pajak UMKM di Kota Bogor dan Kabupaten Bogor. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan structural equation model (SEM). Hasil penelitian menunjukkan bahwa pemahaman terhadap PP No. 23 Tahun 2018 mempengaruhi tingkat kepatuhan wajib pajak UMKM. Sementara insentif yang diberikan pemerintah tidak mempengaruhi kepatuhan wajib pajak karena para wajib UMKM masih memiliki kendala dalam menerapkan insentif yang diberikan. Dengan demikian, diharapkan Direktorat Jenderal Pajak (DJP) dapat memberikan pembinaan berupa sosialisasi yang mudah diakses dan dimengerti oleh para wajib pajak UMKM mengenai pentingnya melaksanakan kewajiban perpajakan. Berdasarkan hasil analisis statistik deskriptif dan uji hipotesis dalam penelitian ini masih ditemukan cukup banyak wajib pajak UMKM yang belum memiliki NPWP dan masih kurangnya pemahaman terhadap insentif PPh UMKM ditanggung pemerintah. ABSTRACTThis study aims to examine and analyze the effect of understanding PP no. 23 of 2018 on Micro and Small Business Taxpayer Compliance with Understanding of MSME Final Income Tax Incentives Borne by the Government as Moderating Variables for MSME Taxpayers in Bogor City and Bogor Regency. The sampling technique used in this research is purposive sampling. The data analysis method uses a structural equation model (SEM). The results showed that the understanding of PP no. 23 of 2018 affects the level of compliance of MSME taxpayers. Meanwhile, incentives provided by the government do not affect taxpayer compliance because MSMEs are required to apply the incentives provided. Thus, it is hoped that the Directorate General of Taxes (DGT) can provide guidance in the form of socialization that is easily accessible and easily accessible by MSME taxpayers regarding the importance of implementing taxes. Based on descriptive statistical analysis and hypothesis testing in this study, it was found that quite a lot of MSME taxpayers did not have a TIN and there was still a lack of understanding of the MSME PPh incentives borne by the government.]]>
<![CDATA[DETERMINASI DALAM PENDETEKSIAN KECURANGAN ]]>
<![CDATA[Surtikanti, Surtikanti]]>;
<![CDATA[Supriyanto, Joko]]>;
<![CDATA[Suryana, Nanang]]>;
<![CDATA[Azbi, Raihan Muhammad]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v16i1.5975
<![CDATA[This study aims to find out how the factors possessed by an auditor are professional skepticism, independence and competence in fraud detection. The research methods used in this study are descriptive and verifiable methods with a quantitative approach. The population in this study are 139 auditors who works in the 13 public accounting firms in Bandung. The sample used in this study amounted to 40 auditors with sample collecting techniques using the non-probability sampling technique with the method used purposive sampling which means the sampling technique is based on certain criteria. Data analysis methods in the study use linear regression, determinations, corelation coefficiencies, and hypothesis testing with the help of SPSS 23.0. Results have shown that professional skepticism, independence and competence have a positive and significant impact on fraud detection. Keywords: Professional Skepticism, Independence, Competence, Fraud Detection]]>
<![CDATA[PENGENALAN PEMASARAN DIGITAL DAN LAPORAN KEUANGAN BAGI PELAKU UMKM DI DESA RANCABUNGUR KABUPATEN BOGOR ]]>
<![CDATA[Farradia, Yuary]]>;
<![CDATA[Hadi, Delta]]>;
<![CDATA[Prasetyo, Buntoro Heri]]>;
<![CDATA[Supriyanto, Joko]]>
<![CDATA[ Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 2 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ijecsed.v4i2.153
<![CDATA[Managing business of Micro, Small, and Medium Enterprises (MSMEs) needs to balance between the marketing effort and financial management in term of financial report toward MSMEs sustainability. The MSMEs needs to up grade their marketing effort through implementing various digital marketing programs. On the other side, managing business also needs proper financial report. MSMEs at Rancabungur Village, Bogor District still facing problem on both marketing and financial report. A community service was conducted to improve the skill of MSMEs through introduction program of marketing digital and making a simple financial report. About 20 MSMEs participants joined the workshop to understand the marketing digital and financial report at Rancabungur Village. Trough this workshop, participants were educated the best practice in utilizing various social media in digital marketing and also has introduction practice on creating the simple financial report of their particular business. Further workshop recommendation about creating content on socia media marketing as well as creating the profit and loss statement of the business are needed in future workshop series]]>
<![CDATA[Perancangan Aplikasi Text To Speech Untuk Informasi Gempa Bumi ]]>
<![CDATA[Supriyanto, Joko]]>;
<![CDATA[Fadlil, Abdul]]>;
<![CDATA[Sunardi, S]]>
<![CDATA[ J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 6, No 1 (2022): EDISI MARET ]]>
Publisher : <![CDATA[STIKOM Tunas Bangsa Pematangsiantar ]]>
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DOI: 10.30645/j-sakti.v6i1.467
<![CDATA[Indonesia is one of the countries with the potential of large earthquakes because it is passed by three active plates, namely Indo-Australian, Eurasian, and Pacific. Earthquake information is currently still in text form, so the blind have difficulty getting earthquake information. It is needed to develop the earthquake information applications from text to sound. The source of earthquake information is taken from an XML file that has been provided by BMKG. The application development uses the Waterfall method. The testing uses a blackbox with the boundary value analysis. The results of this study is text to speech application for earthquake information. Application testing using blackbox with the boundary value analysis for six different scenarios were successfully 100% running well without any errors]]>
<![CDATA[Perancangan Aplikasi Text To Speech Untuk Informasi Gempa Bumi ]]>
<![CDATA[Supriyanto, Joko]]>;
<![CDATA[Fadlil, Abdul]]>;
<![CDATA[Sunardi, S]]>
<![CDATA[ J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 6, No 1 (2022): EDISI MARET ]]>
Publisher : <![CDATA[STIKOM Tunas Bangsa Pematangsiantar ]]>
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DOI: 10.30645/j-sakti.v6i1.467
<![CDATA[Indonesia is one of the countries with the potential of large earthquakes because it is passed by three active plates, namely Indo-Australian, Eurasian, and Pacific. Earthquake information is currently still in text form, so the blind have difficulty getting earthquake information. It is needed to develop the earthquake information applications from text to sound. The source of earthquake information is taken from an XML file that has been provided by BMKG. The application development uses the Waterfall method. The testing uses a blackbox with the boundary value analysis. The results of this study is text to speech application for earthquake information. Application testing using blackbox with the boundary value analysis for six different scenarios were successfully 100% running well without any errors]]>
<![CDATA[KAJIAN IMPLEMENTASI MANAJEMEN PAJAK PPH BADAN SERTA DAMPAKNYA TERHADAP LABA KENA PAJAK ]]>
<![CDATA[Supriyanto, Joko]]>;
<![CDATA[Malik, Adinda]]>;
<![CDATA[Ilmiyono, Agung Fajar]]>
<![CDATA[ Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Universitas Kuningan ]]>
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DOI: 10.25134/jrka.v11i1.11563
<![CDATA[This research aim to find out the implementation of Corporate Income Tax management showing implications for the amount of taxable profit on companies in the Plastic and Packaging Sub-Sector. This research method is descriptive analysis (non-statistical). The results of the study show that Plastic and Packaging Sub-Sector companies listed on the IDX in 2020-2022 have not carried out optimal tax management. This can be seen from the effective tax rate which still exceeds the corporate tax rate and the existence of Tax Assessment Letters (SKP) and Tax Bills (STP) which create additional tax burdens. However, the company has made fiscal corrections to calculate tax profit. The results of the study also show that the effectiveness of tax management does not affect taxable profit, except for the implementation of Corporate Income Tax management with fiscal correction parameters for other temporary and permanent ones that affect taxable profit.Keywords: Tax Management, ETR, Temporary and Permanent Differences, Taxable Profits]]>
<![CDATA[KINERJA LALU LINTAS PADA RUAS JALAN SATU ARAH (STUDI KASUS JL. SUNAN KUDUS KABUPATEN KUDUS) ]]>
<![CDATA[Paripurna, Drian]]>;
<![CDATA[Supriyanto, Joko]]>;
<![CDATA[Rizani, Mohammad Debby]]>;
<![CDATA[Yudaningrum, Farida]]>
<![CDATA[ Jurnal Teknik Sipil Giratory UPGRIS Vol 6, No 1: Juni 2025 ]]>
Publisher : <![CDATA[Universitas PGRI Semarang ]]>
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DOI: 10.26877/giratory.v6i1.24097
<![CDATA[The high mobility of the people and traffic due to the existence of a railroad crossing on the Mranggen road section is the main factor for the high congestion that exists on this section. The government's efforts through the Central Java Office of Public Works and Human Settlements to build the Ganefo Mranggen KM 14 Fly Over is an alternative solution to tackling the high traffic jams on this section. Therefore, researchers will identify how the performance of the Mranggen road section after the construction of the Fly Over. After conducting research, it was found that the busiest traffic was on Wednesday at 16.00-16.15 with a total flow value of 883.3 pcu/hour. The degree of saturation is 0.962 0.75, which exceeds the requirements of the 1997 MKJI guidelines. If the value of the degree of saturation 0.75 requires improvement, then the degree of saturation is included in the category E service level with conditions of very high traffic density and low volume. The highest side resistance value on this section is 906.8 where the time interval is 06.00-09.00 WIB with the VH Resistance Class (906.8 900) which means commercial area, with roadside market activity. So that alternative solutions can be found using SWOT calculations where it is known that the segment is in a position between the Weakness and Opportunity axes, namely in quadrant 4. This means that the Ganefo Mranggen Fly Over segment is advised to change the strategy from internal Weaknesses So that the strategy is changed to Opportunity ( external Opportunity) in order to achieve good traffic performance on the Ganefo Mranggen Km 14 Fly Over section.]]>
