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All Journal Jurnal Ekonomi Integra KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik

M. Ichsan Diarsyad

Universitas Palangka Raya

Author-ID : 5752258

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENERAPAN E-FILING, SOSIALISASI PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PALANGKA RAYA Jeli Susanto; Sunaryo N Tuah; Harin Tiawon; Alexandra Hukom; Joni Pambelum; M. Ichsan Diarsyad; Wiwin Zakiah; Sri Yuni; Agus Kubertein; Iwan Christian; Rosel Rosel; Rapel Rapel; Mutmainah Mutmainah
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.235

Tujuan penelitian ini adalah untuk menguji: (1) Pengaruh Penerapan E Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (2) Pengaruh Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (3) Pengaruh Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (4) Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi, (5) Pengaruh Penerapan E-Filing. Sosialisasi Pajak, Sanksi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Palangka Raya yang berjumlah 133.691 Wajib Pajak dengan sampel penelitian sebanyak 140 Wajib Pajak. Pengambilan jumlah sampel penelitian ini menggunakan metode purposive sampling dengan kriteria wajib pajak orang pribadi yang terdaftar di KPP Pratama Palangka Raya yang melapor menggunakan e-filing tahun 2018. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik dan alat analisis data yang digunakan yaitu uji validitas dan reliabilitas, analisis statistik deskriptif, dan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: (1) Penerapan E-Filing berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 6,983 > ttabel 1,656 dengan taraf signifikan 0,000 < 0,05. (2) Sosialisasi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 9,511 > ttabel 1,656 dengan taraf signifikan 0,000 < 0,05. (3) Sanksi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 11,564 ttabel 1,656 dengan taraf signifikan 0,000 < 0,05. (4) Kesadaran Wajib Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya thitung 2,926 > ttabel 1,656 dengan taraf signifikan 0,004 < 0,05. (5) Penerapan E-Filing, Sosialisasi Pajak, Sanksi Perpajakan, Dan Kesadaran Wajib Pajak berpengaruh secara simultan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini ditunjukan dengan besarnya Fhitung 116,295 > Ftabel 2,44 dengan taraf signifikansinya 0,000 < 0,05.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Kota Palangka Raya) Raibbatol Advia; Agus Satrya Wibowo; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The effect of applying government accounting standards, competence human resources, and good governance on quality of regional financial reports (Empirical Study at the Palangka Raya City). Thesis, Department of Accounting, Faculty of Economics and Business. This study aims to provide an empirical explanation of applying government accounting standards, competence human resources, and good governance affect the quality of financial reports. The study had a population of 18 Palangka Raya City Offices. This study uses primary data in the form of a questionnaire with a purposive sampling method, which is the sample obtained is 72 people. The data analysis technique in this research is causality analysis, validity and reliability of the instrument test and multiple linear analysis. The results of this study indicate that the government accounting standards, competence human resources, and good governance affect the quality of financial reports. Furthermore, it is suggested for further researchers to develop a sample and is expected to be able to test it with other variables outside the research.

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PEGAWASAN KEUANGAN DAERAH DENGAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERASI Kristomar Yossia Poeras; Yohanes Joni Pambelum; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 2 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to test the influence of Board Members' Knowledge on Budget on Regional Financial Supervision, and also to test whether public policy transparency variables can strengthen the relationship.This research uses quantitative approach with moderation analysis using IBM SPSS Statistic Version 25.The data was obtained by surveying 45 members of the Central Kalimantan Provincial DPRD council. Data used in the study is primary data, data analysis using simple linear regression and moderation regression equation analysis ( Moderated Regression Analysis / MRA) The results of hypothetical test analysis show that there is a positive influence of The Board Member's Knowledge on Budget on Regional Financial Supervision.The results of the analysis with moderation variables show that the Public Policy Trasnparansi can strengthen the influence of The Board Member's Knowledge on The Budget on Regional Financial Supervision and these results are expected that Public Policy Transparency can contribute to any oversight carried out by board members

ACCOUNTING DALAM PENGGUNAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI Aprisda Ridho Wicaksono; Rahmiati Rahmiati; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to test the influence of bystander effect on fraud accounting in the use of village funds with individual morality as moderating variables. This research is quantitative research with descriptive approach. The population in this study is all village offices in Pangkalan Lada District, West Kotawaringin Regency. Sampling Technique using purposive sampling method. The sample in this study was village officials who worked in Pangkalan Lada Sub-District Village Office provided that the respondents in question had at least worked for one year in the Village Office. The sample in this study amounted to 67 respondents. The method of collecting data is using questionnaires that are distributed directly. The data used in the study is primary data collected through questionnaire surveys. Data analysis uses multiple linear regression analysis and moderation regression analysis (MRA) with an analytical approach. The results of multiple linear analysis research showed that bystander effect positive and significant effect on fraud accounting. Moderation regression analysis shows that individual morality is not able to moderate the bystander effect on fraud accounting.

Pengaruh Pengendalian Internal, Asimetri Informasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Pulang Pisau Intan junita; Fitria Husnatarina; M. Ichsan Diarsyad
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

This study aims to examine the effect of Internal Control, Information Asymmetry and Individual Morality on the Tendency of Accounting Fraud in the Community and Village Empowerment Services of Pulang Pisau Regency. The method used in this study is a quantitative research method by distributing questionnaires. The sample in this study was selected using the saturated sampling method and a sample of 30 respondents was obtained. The data analysis method used is multiple linear regression analysis. Testing is done partially and simultaneously. The results of this study indicate that partially Internal Control and Information Asymmetry have no effect on the Tendency of Accounting Fraud. Meanwhile, individual morality influences the tendency of accounting fraud. The coefficient of determination (adjusted R square) is 0.104 or 10.4%. This means that 10.4% of the variable Accounting Fraud Tendencies can be explained by the variables Internal Control, Information Asymmetry and Individual Morality. While the remaining 89.6% (100%-10.4%) can be explained by other variables outside the research

Pengaruh Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Sephia Sephia; Mutmainah Mutmainah; M. Ichsan Diarsyad
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.858

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..

Revaluasi Aset Tetap: Accounting Background, Fixed Assets Intensity, Liquidity Hanna Grahitha Septia; Tatik Zulaika; M. Ichsan Diarsyad; Darmae Nasir
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1086

The purpose of this paper was to examine the effect of Accounting Background, Fixed Assets Intensity, and Liquidity of Fixed Asset Revaluation. The research method used in this paper is quatitative research. The sampling technique in this study used purposive sampling. The data used in this paper is secondary data in the form of documentation, namely data obtained from company year reports on the Indonesia stock exchange during the 2019-2021 period. The number of samples used in this study were 142 service companies listed on the Indonesian stock exchange in 2019-2021. Then the data that has been obtained was tested by logistic regression analysis using the SPSS version 26 application tool. The results of this study indicate that the Fixed Assets Intensity have a effect on the revaluation of Fixed Assets. Meanwhile, Accounting Background and Liquidity has no effect on the revaluation of Fixed Assets. Keywords: Accounting Background, Fixed Assets Intensity, Liquidity, Fixed Asset Revaluation

Co-Authors Agus Kubertein Agus Satrya Wibowo Alexandra Hukom, Alexandra Aprisda Ridho Wicaksono Darmae Nasir Fitria Husnatarina Hanna Grahitha Septia Harin Tiawon Intan junita Iwan Christian Jeli Susanto Joni Pambelum Kristomar Yossia Poeras Mutmainah Mutmainah Rahmiati Rahmiati Raibbatol Advia Rapel Rapel Rosel Rosel Sephia Sephia Sri Yuni Sunaryo N Tuah Tatik Zulaika Wiwin Zakiah Yohanes Joni Pambelum

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