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All Journal Owner : Riset dan Jurnal Akuntansi Journal on Education Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Maria Goreti Malut
Universitas Katolik Widya Mandira Kupang
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Mathematics Nursing Public Health

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Journal : Journal on Education

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Penyebab Tidak Terlaksananya Prosedur Akuntansi Sistematis Pada Usaha Mikro Kecil dan Menengah Yustina Alfira Nay; Maria Goreti Malut; Rere Paulina Bibiana
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1217

Abstract

This study aims to analyze the description of financial records that have been used by MSMEs, the causes of not implementing systematic accounting procedures and strategies related to solving financial recording problems. Primary data were obtained from interviews, observations, and documentation of 12 informants. Secondary data were obtained from documentation studies provided by third parties, such as BPS, related agencies, and previous research. Furthermore, researchers performed qualitative data analysis techniques. The results of the study found that SMEs have so far implemented simple financial records. Some of the reasons for not implementing systematic accounting procedures are perception, motivation, financial literacy, and the role of institutions such as universities, public accounting firms, non-governmental organizations, and the government. The theoretical contribution of this research is to add to previous literature regarding the causes of not implementing systematic accounting procedures and appropriate strategies that can be used by MSME actors. The practical contribution is that MSME actors are able to compile systematic financial reports.
Pengaruh Penerapan Aplikasi Electronic Filing (E-Filing) Dan Pemahaman Internet Terhadap Kepatuhan Wajib Pajak Orang Pribadi Bagi Dosen Dan Karyawan Pada Universitas Katolik Widya Mandira Kupang Maria Goreti Malut; Kornelius Kelemur Kroo; Anggraeny Paridy
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1340

Abstract

Taxpayer compliance can be seen from how to fulfill tax obligations, namely by registering as a taxpayer, compliance in paying and paying tax owed and compliance in reporting and paying arrears. To increase taxpayer compliance, the Directorate General of Taxes seeks to optimize services by utilizing information and communication technology, namely by implementing an electronic filing or e-filing system. This study aims to determine the effect of the application of e-filing and internet understanding on individual taxpayer compliance for lecturers and staff at Widya Mandira Catholic University, Kupang. The method used is to distribute questionnaires through the Google form to lecturers and staff, with a total of 100 respondents. The results showed that the implementation of the e-filing application had no significant effect on individual taxpayer compliance at Widya Mandira Catholic University Kupang as seen from tcount < ttable with a significance value of 0.267 > 0.05. Furthermore, internet comprehension has a significant effect on taxpayer compliance as evidenced by tcount > ttable or 2.123 > 1.985 with a significance value of 0.036 <0.05.
Co-Authors Alisia Agustina Cristovao Anggraeny Paridy Antonius Rikardus Kolo Antonius Yohanes William Timuneno Ashana Miryam Wolontery Claritha Yulia Fallo Fransiskus Rivandi Koa Grace Rianti Latuheru Hermanus Origius Deki Hermanus Yohanes Loli Wutun Jefrianus Seran Karolus Kaludius Guru Kornelius Kelemur Kroon Kristo Marselino Bria Maria Grace Tuto Pationa Marianus Kusi Naben Michael Setiawan Agas Rere Paulina Bibiana Rifdah Riyan Dara Wiliana Vitalis Ome Yulianto Tutpai Yustina Alfira Nay