Article Per Year (5 Year)
p-Index From 2020 - 2025
4.671
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Kewirausahaan Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat AKTUAL Wasana Nyata Jurnal Bisnis Manajemen dan Akuntansi Proceeding of International Conference Health, Science And Technology (ICOHETECH) WASANA NYATA Mabha Jurnal
Antin Okfitasari, Antin
Universitas Duta Bangsa Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Veterinary Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search
Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
KAJIAN DESKRIPSI SUMBER KEUANGAN DAERAH PASKA OTONOMI DAERAH Antin Okfitasari; Arum Widiastuti
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14015

Abstract

Regional autonomy has brought changes in regional government governance, including regional financial management. The aim of this research is to find out the sources of regional income after regional autonomy and to find out the problems that arise regarding regional sources of income from the perspective of the laws that regulate them. This research uses a descriptive qualitative approach with a literature review. This research data was collected from articles and statutory regulations that are relevant to the legal basis of regional finance before and after regional autonomy, sources of regional income and problems that arise related to regional income through Google, Google Scholar and ScienceDirect. Miles and Huberman's interactive model of data analysis is used as data analysis in this research. The research results show that there are changes in the categories and details of regional income from Law no. 17 of 2023, Law no. 32 of 2004 and Law no. 23 of 2014. There have been no changes in the Law. Regional balance certainly has the impact of inconsistencies in the categorization of central government transfer funds to regional governments. Keywords: Regional finance, regional autonomy, regional income, PAD, transfer funds
Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Safitri Nur Rohmah; Erna Chotidjah; Antin Okfitasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10367

Abstract

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.
PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA Gilang Restu Ramadhan; Erna Chotidjah; Antin Okfitasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10452

Abstract

The purpose of this study was to find out about the influence of tax knowledge, perceptions and motivation on tax interest of students who have taken taxation courses at universities in the city of Surakarta. The number of tax officials who have decreased has created opportunities for students who wish to have a career in taxation. In forming their interest in the field of taxation is usually determined by the knowledge of taxes obtained, then the perception and motivation. This research is a type of quantitative research with a descriptive approach. This study uses data processing with the Multiple Linear Regression Analysis method. The subjects in this study were students. The population and sample in this study are students who have taken taxation courses at universities in the city of Surakarta. The sample collection used a purposive sampling technique and a total of 109 questionnaire data were obtained which were processed using SPSS v23. The results showed that tax knowledge had a significant negative effect on student tax interest, perception had a significant positive effect on student tax interest and motivation had a non significant positive effect on student tax interest.
Analisis Komparatif Disimiliaritas Parameter Audit Perpajakan dan Audit Komersial Anugraheni, Bernadetha Desy; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15098

Abstract

The phenomenon of inaccurate information in the business and financial world is a common thing but has an influence on the presentation of precise and accurate information and can be accounted for the truth to information users. This factor is the background for the need for an examination or audit as a form of follow-up. Audit is an important part and process to ensure transparency, accountability, and regulatory compliance in the business and financial world. Although they have the same activities such as checking documents for data inaccuracies, tax audits and commercial audits have different specific objectives. The research method used is literature review. The data source used is data. Data collection using literature study. The data analysis technique used is descriptive qualitative. There are similarities in the general objectives between tax audits and commercial audits, namely wanting to ensure that the information, data, and information reported is in accordance with the provisions and is accurate, but there are still different parameters in several aspects of tax audits and commercial audits Kata Kunci : audit pajak, audit komerisal, akuntanbilitas informasi, pemeriksaan
Akuntabilitas Keuangan Koperasi di Indonesia dengan Permenkop Nomor 2 Tahun 2024 Okfitasari, Antin; Suprihatin
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17656

Abstract

This study aims to describe cooperative accounting standards based on Permenkop No. 2/2024 concerning Cooperative Accounting Policies, as well as to describe the obstacles to the implementation of cooperative accounting standards to achieve financial accountability. This study uses a descriptive qualitative approach with a literature review. The research data was collected from articles relevant to cooperative financial accountability, the latest cooperative accounting standards and the challenges of their implementation through Google, Google Scholar, and ScienceDirect. The interactive model of Miles and Huberman (1994) was used as data analysis in this study. The results of the study indicate that Permenkop No. 2/2024 sets comprehensive standards for financial reporting of all types of cooperatives in Indonesia, so that it is expected to realize the preparation of orderly, good, transparent and accountable financial reports. Changes in cooperative accounting policies face several challenges. To support the implementation of Permenkop No. 2/2024, socialization, assertiveness and monitoring and evaluation assistance from related agencies are needed.
Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Nur Rohmah, Safitri; Chotidjah, Erna; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10367

Abstract

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.
PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA Ramadhan, Gilang Restu; Chotidjah, Erna; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10452

Abstract

The purpose of this study was to find out about the influence of tax knowledge, perceptions and motivation on tax interest of students who have taken taxation courses at universities in the city of Surakarta. The number of tax officials who have decreased has created opportunities for students who wish to have a career in taxation. In forming their interest in the field of taxation is usually determined by the knowledge of taxes obtained, then the perception and motivation. This research is a type of quantitative research with a descriptive approach. This study uses data processing with the Multiple Linear Regression Analysis method. The subjects in this study were students. The population and sample in this study are students who have taken taxation courses at universities in the city of Surakarta. The sample collection used a purposive sampling technique and a total of 109 questionnaire data were obtained which were processed using SPSS v23. The results showed that tax knowledge had a significant negative effect on student tax interest, perception had a significant positive effect on student tax interest and motivation had a non significant positive effect on student tax interest.
KAJIAN DESKRIPSI SUMBER KEUANGAN DAERAH PASKA OTONOMI DAERAH Okfitasari, Antin; Widiastuti, Arum
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14015

Abstract

Regional autonomy has brought changes in regional government governance, including regional financial management. The aim of this research is to find out the sources of regional income after regional autonomy and to find out the problems that arise regarding regional sources of income from the perspective of the laws that regulate them. This research uses a descriptive qualitative approach with a literature review. This research data was collected from articles and statutory regulations that are relevant to the legal basis of regional finance before and after regional autonomy, sources of regional income and problems that arise related to regional income through Google, Google Scholar and ScienceDirect. Miles and Huberman's interactive model of data analysis is used as data analysis in this research. The research results show that there are changes in the categories and details of regional income from Law no. 17 of 2023, Law no. 32 of 2004 and Law no. 23 of 2014. There have been no changes in the Law. Regional balance certainly has the impact of inconsistencies in the categorization of central government transfer funds to regional governments. Keywords: Regional finance, regional autonomy, regional income, PAD, transfer funds
Analisis Komparatif Disimiliaritas Parameter Audit Perpajakan dan Audit Komersial Anugraheni, Bernadetha Desy; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15098

Abstract

The phenomenon of inaccurate information in the business and financial world is a common thing but has an influence on the presentation of precise and accurate information and can be accounted for the truth to information users. This factor is the background for the need for an examination or audit as a form of follow-up. Audit is an important part and process to ensure transparency, accountability, and regulatory compliance in the business and financial world. Although they have the same activities such as checking documents for data inaccuracies, tax audits and commercial audits have different specific objectives. The research method used is literature review. The data source used is data. Data collection using literature study. The data analysis technique used is descriptive qualitative. There are similarities in the general objectives between tax audits and commercial audits, namely wanting to ensure that the information, data, and information reported is in accordance with the provisions and is accurate, but there are still different parameters in several aspects of tax audits and commercial audits Kata Kunci : audit pajak, audit komerisal, akuntanbilitas informasi, pemeriksaan
Co-Authors Agus Suyatno Ahmad Pauyan Andhita Kusuma Putri Anugraheni, Bernadetha Desy Arum Widiastuti Chotidjah, Erna Della Restiana Devi Narulitasari Dewi Oktaviyanti Doni Mardiyanto Edy Supriyono Erna Chotidjah Suhatmi Ety Meikhati Gilang Restu Ramadhan Ikhsan, Arfan Indah Puji Lestari Indra Hastuti Lyly Katniaty Maharani Chikita Angelina Nafisah Novalia Novemy Triyandari Nugroho Novianingsih, Rika Nur Rohmah, Safitri Pramudita, Gadis Putra, Rosyid Nur Anggara Rahmawati, Sukma Ramadhan, Gilang Restu Rita Wahyuningsih Safitri Nur Safitri Nur Rohmah Samsul Rosadi Sari, Vanisa Ratna Septi Wulandari SEPTI WULANDARI Shofiyyatul Bariyyah Siti Nur Azizah Sundari . Sundari Sundari Suprihatin Suprihatin Suprihatin Titik Setyaningsih Tri Djoko Santosa Tri Wahyuningsih Widiastuti, Arum Wulan Suci Rachmadani