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All Journal Jurnal Ekonomi Integra Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya

Sri Yuni

Universitas Palangka Raya

Author-ID : 5752259

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

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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 Asean Corporate Governance Scorecard dan Struktur Kepemilikan Terhadap Asimetri Informasi Pada Perusahaan Kelompok Kompas 100 di Bursa Efek Indonesia Pormawati Siringo; Sri Yuni; Leliana Maria Angela
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This research purposes is to analyze the influence of ASEAN Corporate Governance Scorecard (ACGS) and ownership structure as represented by managerial ownership (KM) and institutional ownership (KI) on information asymmetric. This research uses sample of Kompas 100 index in Indonesia Stock Exchange (IDX) during 2013-2017 period. Based on purposive sampling method, the total of research sample are 52 companies with 5 year observation. This research is a quantitative research using multiple regression dummy variable analysis method. In the practice, statistic test is preceded by classical assumption test. The result of research show that partially ACGS has effect on information asymmetric, managerial ownership has no effect on information asymmetric, institutional ownership has no effect on information asymmetric and simultaneously the effect of ACGS and ownership structure as represented by KM and KI have effect on information asymmetric.

Pengaruh Partisipasi Anggaran, Sistem Keuangan Desa, Prinsip-Prinsip Good Governance dan Pemberdayaan masyarakat Terhadap Kualitas Anggaran Pendapatan dan Belanja Desa Kotawaringin Timur Rosalia Sihotang; Sri Yuni; Ferry Christian
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This study aims to determine the effect of the variable Budget Participation, Village Financial System, Good Governance Principles, and Community Empowerment on the Quality of Village Income and Expenditure Budget (Empirical Study of Village Apparatus, Kotabesi Subdistrict, Kotawaringin Timur Regency). This type of research used in this research is quantitative research. This study used a survey method with a questionnaire as the instrument. The population in this study were village officials in Kotabesi Subdistrict, Kotawaringin Timur Regency. The sample in this study as many as 75 respondents obtained by proportional sampling technique. The analysis technique used is multiple regression analysis. The results of this study conclude that in the partial test (t) the independent variable (1) Budget participation affects the quality of the Village Income and Expenditure Budget (2) The Village Financial System has no effect on the Quality of the Village Budget (3) The Principles of Good Governance have an effect the Quality of the Village Revenue and Expenditure Budget (4) Community Empowerment has no influence on the Quality of the Village Revenue and Expenditure Budget. The simultaneous test results show that Budget Participation, Village Financial Systems, Good Governance Principles, and Community Empowerment have a simultaneous effect on the quality of the Village Income and Expenditure Budget

PENGARUH STRUKTUR AUDIT, PENGALAMAN, KESESUAIAN PERAN DAN INDEPENDENSI TERHADAP KINERJA AUDITOR INTERNAL PEMERINTAH DAERAH Geofanny Geofanny; Sri Yuni
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to determine of the effect of audit structure, experience, appropriateness of roles and independence on the performance of local government internal auditors (Empirical Studies at the Inspectorate of Central Kalimantan Province, Palangka Raya City and South Barito District) sample Kalimantan Province there were 54 respondents, Inspectorate of Palangka Raya City had 9 respondents and Inspectorate of Barito Selatan Regency had 10 respondents,number of auditors was 73 respondents.Data analysis used SPSS 25.This (1) the audit structure has no effect on the performance of local government internal auditors (2) Experience has no effect on the performance of audito (3) Suitability of roles has a positive effect on the performance of local government internal auditors.(3) Independence has a positive effect on the performance of local government internal auditors. (4) The results of the audit structure hypothesis testing, experience of role suitability and independence on the performance of the local government internal auditors simultaneously have a positive effect

PENGARUH IMPLEMENTASI TRANAKSI NON TUNAI, AKUNTABILITAS, DAN KEBIJAKAN LEGAL SISTEM INFORMASI TERHADAP PENGELOAAN KEUANGAN DAERAH (Studi Pada OPD di lingkungan Pemerintahan Kabupaten Barito Selatan) Norhadijah Norhadijah; Sri Yuni; Ferry Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The study is aimed at recognizing the impact of implementation of non-cash transactions, accountability and legal policies of regional financial management information systems on regional financial management in the district of barito. It is a quantitative study, that is, by the presentation of research with Numbers that are then explained and interpreted in a description to test hypotheses. The data used in this study is the primary data gleaned from the responders filling out questionnaires. Tools used in the study use descriptive and linear regression statistics. Based on analysis, it is known that :1) implementation of non-cash transactions has a positive and significant impact on financial management in the opd in south Barito county's environment 2) accountability has a positive and significant impact on the regional finance management of the opd in the south Barito government's environment. 3) the legal policies of the region's financial management system affect the management of blood money on the opd in the south of Barito county's administration.4) simultaneously implementation of non-cash transactions, accountability and legal policies of the region's financial management systems are both positive and significant to the management of regional finances in the area of Barito Selatan

PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN AKSESIBILITAS DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI DESA LAWANG URU KECAMATAN BANAMA TINGANG KABUPATEN PULANG PISAU Lala Silvia; Sri Yuni; Oktobria Y Asi
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The purpose of this study was to determine the effect of the accountability report presentation, accessibility and system control systems on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The research method used is quantitative research methods. The population in this study were all RT, BPD, Village Heads and Lawang Uru community, Banama Tingang District, Pulang Pisau Regency as many as 17 respondents. Respondents in this study consisted of RT, BPD, Kaur, secretary and the Head of Lawang uru village, banama tingang district, home knife district as many as 17 respondents. The dependent variable of this study is accountability (Y). The independent variables include: accountability report presentation (X1) accessibility (X2) internal control system (X3) and accessibility accountability report presentation and internal control system (X4). For the data analysis method using multiple linear regression. The results of this study indicate that the accountability report presentation, accessibility, has a significant positive effect on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. whereas the internal control system and the effect of the accountability report presentation, accessibility and internal control system did not have a significant positive effect on the accountability of the Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The variable that has the highest t-count value is the variable in the accountability report presentation. This means that accountability is driven more by the presentation of accountability reports

Village Chest Allocation Management in Pamarunan Village, Kahayan Tengah District, Pulang Pisau Regency Riska; Sri Yuni; Yesika Yanuarisa
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 6 No. 2 (2020): GROWTH : Journal Magister Ilmu Ekonomi Universitas Palangka Raya
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v6i2.4508

Management of Village Allocations in Pamarunan Village, Kahayan Tengah District, Pula Regency This study aims to describe and analyze the Management of Village Fund Allocations in Pamarunan Village, Kahayan Tengah District, Pulang Pisau Regency. Where in the description and analysis of this ADD uses agency theory (agency theory) contained in Good Corporate Governance which is based on Transparency, Accountability, Responsibility, and Justice. This study used qualitative research methods. Qualitative method is a research method based on the philosophy of postpsitivism, used to examine the condition of a natural object (as opposed to an experiment) where the researcher is the key instrument. From the results of this study it was concluded that the principles of transparency, accountability, responsibility, and equality have been well implemented into the Planning and Implementation, and Accountability of Village Fund Allocation, both technically and administratively and in accordance with the provisions of Permendagri No. 113 of 2014 concerning the management of village fund allocations. This provision also shows the commitment and decision making of stakeholders that the management of village fund allocations must meet the principles of Good Corporate Governance that must be implemented by the village government and the Desang Pisau Community.

Pengaruh Kinerja Keuangan, Kebijakan Dividen, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Setelah Initial Public Offering Kukuh Setya Wibawa; Sri Yuni; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.11393

Company size, and managerial ownership on company value after Initial Public Offering (IPO) among property sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. When a company has capital, it has a significant opportunity for expansion to create value growth for the company. The funding obtained at the IPO or its proceeds is determined based on underwriter arguments to establish the company's value according to the reflected information for profit. The ratios used in this research are Financial Performance, Dividend Policy, Company Size, and Managerial Ownership. The research methodology employed in this study is quantitative research, and data collection techniques consist of collecting, recording, and analyzing secondary data in the form of financial reports from property sector companies published by the Indonesia Stock Exchange through its website from 2019 to 2022. The sample in this research was selected using purposive sampling, resulting in a sample of 11 property companies that meet the sample criteria. The data analysis method used is multiple linear regression analysis, and the testing is conducted both partially and simultaneously. The results of this research indicate that financial performance, dividend policy, company size, and managerial ownership do not significantly influence the company's value after IPO. However, when considered simultaneously, financial performance, dividend policy, company size, and managerial ownership collectively influence the company's value after IPO

Co-Authors Agus Kubertein Alexandra Hukom, Alexandra Ferry Christian Geofanny Geofanny Harin Tiawon Iwan Christian Jeli Susanto Joni Pambelum Kukuh Setya Wibawa Lala Silvia Leliana Maria Angela M. Ichsan Diarsyad Mutmainah Mutmainah Norhadijah Norhadijah Oktobria Y Asi Pormawati Siringo Rapel Rapel Riska Rosalia Sihotang Rosel Rosel Sunaryo N Tuah Wiwin Zakiah Yesika Yanuarisa

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