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Pengaruh Tingkat Kepercayaan Kepada Otoritas Pajak Dan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Siti Kholipah; Ade Irawan; Bella Puspita Audina; Siti Nuridah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5785

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kepercayaan kepada otoritas pajak dan sistem e-filling terhadap kepatuhan wajib pajak orang pribadi.Metode pengambilan sampel random digunakan dalam penelitian ini. Rumus sloving digunakan untuk menentukan jumlah sampel, dan 100 responden dihasilkan. Program SPSS versi 20 digunakan dalam analisis penelitian ini. Teknik pengambilan sampel menggunakan teknik random sampling. Analisis regresi linier berganda dan analisis deskriptif digunakan dalam penelitian ini. Berdasarkan hasil penelitian,kepercayaan kepada otoritas pajak dan sistem e-filling secara persial berpengaruh positif signifikan terhadap kepatuhan wajib pajak.
The Role of Customer Engagement Strategy and Quantitative Invesment Analysis: Sustainable MSMEs Rustomo Rustomo; Ade Irawan
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.15894

Abstract

This study is a follow-up study on street vendors (PKL) on Jalan Pendidikan Mangunjaya Tambun and Perumas Tiga Kota Bekasi in 2022. They are still motivated to become sustainable micro, small, and medium enterprises (MSMEs). The purpose of this study is to analyze plans designed to build sustainable business relationships between street vendors and customers through various interactions. This creates customer loyalty, builds brand advocacy to create long-term value, or becomes an MSME. The research method is quantitative with a Quantitative Investment Analysis approach to analyze the relationship between factors in operational variables. The sampling technique is purposive sampling with a total of 6 (six) street vendors. Data collection uses a Likert scale questionnaire. Data analysis uses regression to analyze the strength of the relationship between variables and sub-variables. The results of the study show that the role of Customer Engagement Strategy and Quantitative Investment Analysis: Sustainable MSMEs partially affects Customer Engagement Strategy for Sustainable MSMEs from 5 (five) factors, 4 (four) factors are declared strongly positive and significant, and 1 (one) factor is declared moderately positive and insignificant. Capital on sustainable MSMEs from 3 (three) factors was declared to be very strong and significant overall. In the simultaneous results, Customer Engagement Strategy and capital on sustainable MSMEs were strong and significant.
Analysis Work Discipline on Employee Performance Yosminaldi Yosminaldi; Fauzobihi Fauzobihi; Ade Irawan
Business Management Vol. 4 No. 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9411

Abstract

The disciplin and employee performance are a unit in the family of human resources scienceĀ  study, work discipline plays an important role in determining the level of performance. The performance of the employee in question can be seen from the work results achieved by employees in terms of quality and quantity in accordance with the employee's duties and responsibilities. Performance is something that can affect the achievement of the company's goals and progress in increasingly fierce competition. In this research, employee work disciplie suggests that performance is one of the elements used in employee assessment which includes discipline to their work, position and organization. This discipline is reflected by the employee's willingness to protect and defend the organization inside and outside of work from being undermined by irresponsible people
Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Di Bursa Efek Indonesia Ratna Puri; Siti Nuridah; Listya Ningrum; Ade Irawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5207

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Objek penelitian ini yaitu perusahaan property yang terdaftar di bursa efek Indonesia (BEI), dengan periode pengamatan 2019-2022. Data yang digunakan dalam penelitian ini yaitu data berdasarkan laporan keuangan tahunan yang diperoleh melalui situs www.idx.co.id Metode pengambilan sampel menggunakan purposive sampling dan metode analisis data menggunakan analisis kuantitatif. Adapun teknik yang diambil untuk menguji keakuratan data, penulis menggunakan uji asumsi klasik yaitu uji normalitas, uji heterokedasitas, uji autokorelasi, uji multikolinearitas, analisis regresi berganda. Analisis koefisien korelasi, analisis determinasi, analisis uji t dan analisis uji f. Hasil penelitian ini menunjukan Hasil pengujian simultan untuk variabel perencanaan pajak dan beban pajak tangguhan adalah menemukan nilai f hitung sebesar 0.412 dan signifikan 0.665. sehingga dapat dihitung bahwa nilai f hitung < f tabel (0.412 < 0.665) dan signifikan 0.665 > 0.05. jadi dapat di simpulkan bahwa perencanaan pajak dan beban pajak tangguhan tidak berpengaruh secara simultan terhadap manajemen laba.
ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PERBANKAN TAHUN 2021-2024 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dyah Shinta Kusumaningtyas; Stephanie Swastika Dwi Utami; Ade Irawan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1400

Abstract

The purpose of this study is to determine the results of banking performance in 2021-2024 listed on the Indonesia Stock Exchange (IDX) when measured using the Balanced Scorecard approach. This study used quantitative descriptive statistical data analysis sourced from annual reports and financial reports of banks listed on the Indonesia Stock Exchange (IDX) in the period 2021-2024. The results of the study show that the measurement of financial perspective performance measured by ROA, ROE, NIM and BOPO overall performance is quite good. Measurement of customer perspective performance measured by Third Party Funds (DPK) for each period shows poor performance. Measurement of internal business process perspective performance measured by the number of ATMs for each period shows poor performance.