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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) Sriwijaya Accounting Community Services
Ira Grania Mustika
Universitas Tanjungpura
Economics, Econometrics & Finance Social Sciences

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DETERMINASI KESADARAN WP EMKM KOTA PONTIANAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Khristina Yunita; Ira Grania Mustika; Tiya Nurfauziah
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 11, No 2 (2022): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v11i2.60329

Abstract

This study trying to analyze the determination of WP EMKM to fulfill the taxation obligation. This study consists of three independent variables and one dependent variable. The independent variables in this study are understanding of tax regulations, tax officer services, and perceptions of indirect counter-achievement. The dependent variable in this study is taxation obligation. This research uses a survey method with WP EMKM as the respondents and already have tax id number. The results of the data analysis show that knowledge and understanding of taxes, tax officers services, and perceptions of counter-performance are simultaneously influence WP EMKM to fulfill their tax obligations.
DETERMINAN PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WP ORANG PRIBADI Ira Grania Mustika; Tiya Nurfauziah; Khristina Yunita
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 2 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i2.66836

Abstract

Pajak memberikan kontribusi yang sangat besar dalam pendapatan negara. Oleh karena itu, pemerintah akan melakukan berbagai upaya dalam memaksimalkan penerimaan pajak. Mulai dari perubahan sistem pemungutan pajak, penyempurnaan undang-undang perpajakan sampai dengan penerapan pelaporan dan pembayaran pajak yang dilakukan secara elektronik. Namun hingga sampai saat ini ternyata pelaksanaan kegiatan perpajakan di Indonesia masih diliputi dengan berbagai permasalahan. Tujuan penelitian ini untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan fiskus dan penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Pontianak Barat. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Hasil pengujian regresi menunjukkan bahwa pengetahuan perpajakan, kualitas pelayanan fiscus, dan penerapan e-filling mampu mempengaruhi kewajiban pajak secara signifikan baik secara parsial maupun secara simultan. Ini juga menunjukkan bahwa secara bersama-sama, ketiga variabel tersebut mampu berkontribusi terhadap kepatuhan wajib pajak sebesar 51,7% secara positif. Sisanya adalah faktor-faktor lain yang tidak diteliti pada penelitian ini.
Pelatihan Akuntansi Dasar untuk Penyusunan Laporan Keuangan BUMDES di Kecamatan Sungai Kakap Khristina Yunita; Sari Rusmita; Ira Grania Mustika; Nina Febriana Dosinta; Handi Brata
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.36

Abstract

There is quite a lot of potential in the Sungai Kakap sub-district, so it can be developed and managed through Badan Usaha Milik Desa (BUMDes). The results of previous Community Services activities provided input to the Community Services team to provide counseling and guidance regarding the accountability of BumDes in Sungai Kakap District. Accountability as BUMDes responsibility is related to the village administration and governance system, to create transparency. The aim of implementing PKM activities for the accounting study program is to help BumDes managers understand BumDes governance. Then be able to carry out simple accounting practices, help to design product marketing concepts, and strengthen the BUMDES organization. Community Services activities are scheduled in three stages. First, planning by identifying problems that arise in BUMDes management and designing actions to get solutions. Second, preparation with internal coordination of the PKM team, adjusting schedules and locations, as well as preparing materials for mentoring activities. Third, implementation by following up on activity plans and identifying possible problems in implementing Community Services. Basic accounting training for preparing BUMDes financial reports in Kakap District has implications for the preparation of BUMDES financial reports by accounting understanding and accounting standards.
THE EFFECT OF ROA, DER, AND OPM ON STOCK RETURNS OF NON-CYCLICAL CONSUMER COMPANIES Young Pao; Ira Grania Mustika; Syarbini Ikhsan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12284

Abstract

This research aims to find out how significant the influence of Probability through the variables Return on Assets, Operating Profit Margin, and Leverage through the Debt To Equity Ratio variable is on stock returns in non-cyclical consumer sector companies on the Indonesia Stock Exchange (BEI) in 2019-2023. The sample that met the inclusion criteria was 28 companies with a total of 129 data using purposive sampling techniques. This research uses classical assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity. Followed by multiple linear regression tests, coefficient of determination, t and f model tests then hypothesis testing. Data processing uses the SPSS version 27 program. The results of this study show that partially the variables Return on Assets and Debt to Equity Ratio have a significant influence on stock returns but the Operating Profit Margin variable has an insignificant influence on stock returns. This research also reveals that the variables Return on Assets, Operating Profit Margin, and Debt To Equity Ratio have an influence on stock returns simultaneously.
Co-Authors Handi Brata Khristina Yunita Nina Febriana Dosinta Sari Rusmita Syarbini Ikhsan Tiya Nurfauziah Young Pao