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Peran Kompetensi Sumber Daya Manusia Guna Meningkatkan Kualitas Laporan Keuangan Aidilla Winda Prastika; Sri Trisnaningsih
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.299 KB) | DOI: 10.47467/alkharaj.v5i4.1771

Abstract

The reason for this study is to analyze all the more profoundly the job of human asset skill in working on the nature of monetary reports. The methodology strategy in this study utilizes a writing survey approach. The assets utilized in this study were acquired through auxiliary information using 20 articles relevant to this topic. Search articles through the Google Scholar database and selected based on the models utilized. The aftereffects of this study show that the ability of HR impacts working on the nature of monetary reports. The existence of good quality financial reports is also considered to work with clients of budget summaries during the time spent pursuing financial choices. With able assets during the time spent overseeing and introducing budget summaries, monetary reports will be more precise, successful, and effective. These results are expected to be helpful as material for consideration of an entity or institution to improve the competence of human resources in order to present quality financial reports. Keywords: competence, human resources, quality of financial reports
The Influence of Attitudes, Subjective Norm, and Behavior Control on Individual Taxpayer Compliance with Moral Obligations as Moderation Aidilla Winda Prastika; Sri Trisnaningsih
East Asian Journal of Multidisciplinary Research Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i6.4461

Abstract

This study aims to examine the attitude of taxpayers, subjective norms, and behavioral control of taxpayer compliance moderated by moral obligations. This research method is a quantitative method with a descriptive approach. The results of the study show that the attitude of taxpayers has a significant effect on taxpayer compliance, and behavioral control has a significant negative effect on taxpayer compliance, while subjective norms have no significant effect on taxpayer compliance. In addition, moral obligation also strengthens the relationship between behavior control and taxpayer compliance, but weakens the relationship between behavior control and taxpayer compliance, and moral obligations are proven to be unable to moderate the relationship between subjective norms and taxpayer compliance.