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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JAT (Journal of Accounting and Tax) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Henny Rakhmawati
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KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KOS-KOSAN DI KECAMATAN TULUNGAGUNG Henny Rakhmawati; Mochamad Alvin Hendrawanto
JAT : Journal Of Accounting and Tax Vol. 1 No. 1 (2022)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v1i1.598

Abstract

AbstractThe objectives of this study are to identify and explain the Regional Revenue Agency'sefforts to address the issue of boarding taxes, as well as the taxpayers' internal andexternal obstacles to paying the boarding tax.The qualitative descriptive researchmethod is utilized in this study.Five boarding houses serve as the sample for theresearch, which takes place in the Tulungagung Regency's Regional Revenue Agency(BAPENDA).This study's data sources, which include both primary and secondarydata.There are three methods for gathering data: observation, interviews, anddocumentation.Data reduction, data presentation, and conclusions were the three stagesof data analysis.According to the findings of this study, taxpayer compliance withpaying the boarding house tax in Tulungagung District can be broadly categorized asrising annually.The taxpayers' lack of awareness and lack of socialization from the lessevenly distributed BAPENDA are both internal and external constraints.Throughdoor-to-door data collection and socialization, BAPENDA hopes to collect taxpayer dataonline through WEB, which makes taxation more understandable for potentialtaxpayers. AbstrakPenelitian ini bertujuan untuk mengetahui dan menjelaskan kepatuhan wajibpajak kos di Kecamatan Tulunaggung penelitian ini menggunakan pendekatanpenelitian deskriptif kualitatif. Lokasi penelitian di Badan Pendapatan Daerah(BAPENDA) Kabupaten Tulungagung dengan sampel 5 kos-kosan. Sumberdata dalam penelitian ini menggunakan data primer dan sekunder.Pengumpulan data dilakukan dengan 3 cara, yaitu observasi, wawancara, dandokumentasi. Analisis data dilakukan dengan beberapa tahap, yaitu reduksidata, penyajian data, dan kesimpulan. Hasil penelitian ini adalah kepatuhanwajib pajak dalam membayar pajak kos- kosan di Kecamatan Tulungagungsudah bisa di kategorikan cukup baik dengan adanya peningkatan dari tahunke tahun. Kendala internal dan eksternal wajib pajak yaitu kurangnyakesadaran wajib pajak, kurangnya sosialisasi dari pihak BAPENDA yangkurang merata. Upaya dari BAPENDA yaitu melakukan pendataan denganlangkah door to door, dan melakukan sosialisasi dengan tujuan pendataanwajib pajak dengan berbasis online, seperti WEB yang memudahkan calonwajib pajak memahami tentang perpajakan.
IMPLICATIONS OF THE USE OF ARTIFICIAL INTELLIGENCE IN MANAGEMENT ACCOUNTING: A LITERATURE REVIEW Henny Rakhmawati; Kurniawan, Umarudin; Prasetyo, Agus
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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Abstract

The use of artificial intelligence (AI) technology has grown in importance as a ever-growing digital era. AI is able to provide more accurate and quality analysis for faster processing times, AI is able to offer higher efficiency and lower long-term costs to companies. In the field of management accounting, AI offers a lot of promise to increase the effectiveness and precision of commercial decision-making. Modern management accounting includes managing internal financial data processing as well as external financial data processing in the age of artificial intelligence company finances. The use of AI can help management accountants to produce quality information and AI can also help in the decision-making process by providing recommendations based on historical data and market trends so that management accountants have accurate information to manage company finances. Although AI has many benefits and can help in many aspects of management accounting, AI cannot replace the main role of humans, especially in decision-making. AI won't be able to fully replace management accounting experts, at least not in the near future, since AI cannot take the position of human creativity and emotion-based thinking. AI related to management accounting is a new area for business. Effective and ethical implementation is key to maximizing benefits while minimizing negative impacts.
MANAGEMENT ACCOUNTING IN DESIGNING PERFORMANCE EVALUATION AND CONTROL SYSTEMS IN THE HYBRID WORK ERA: IMPLICATIONS FOR PSYCHOLOGICAL SAFETY AND PERCEIVED FAIRNESS Henny Rakhmawati; Bondan Subagyo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.3685

Abstract

This study explores the role of Adaptive Management Control Systems (AMCS) in enhancing employee performance within hybrid work environments, emphasizing the behavioral factors of perceived fairness and psychological safety. As organizations adapt to remote and hybrid models, management accounting practices must evolve to maintain performance and engagement. This research aims to examine the direct impact of AMCS on performance, the mediating role of fairness perception, and the moderating effect of psychological safety. A quantitative method was employed using a survey of 75 employees working under hybrid arrangements in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AMCS significantly improves employee performance, both directly and indirectly through perceived fairness. Additionally, psychological safety strengthens the relationship between AMCS and performance. These findings suggest that effective management control in hybrid settings requires attention not only to structure but also to employees’ behavioral and psychological experiences. This study contributes to the development of behaviorally-informed management control systems and offers practical insights for organizations aiming to optimize performance in flexible work environments.
Co-Authors Agus Prasetyo Bondan Subagyo Kurniawan, Umarudin Mochamad Alvin Hendrawanto