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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal E-Bis: Ekonomi Bisnis Innovative: Journal Of Social Science Research YOS SOEDARSO ECONOMICS JOURNAL MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Jurnal Ekonomi, Manajemen, Akuntansi
Ratih Dewi Titisari Haryana
STIE YAPAN Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kebijakan Pengampunan Pajak Dan Informasi Pengampunan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak KPP Pratama Sidoarjo Selatan Lasarus Ikung; Ratih Dewi Titisari Haryana
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3326

Abstract

Pembangunan nasional terus menerus dilakukan pemerintah Indonesia guna meningkatkan kesejahteraan masyarakat. Salah satu sumber penerimaan keuangan Negara, yaitu dari pajak. Tujuan penelitian ini untuk mengetahui pengaruh Kebijakan Pengampunan Pajak dan informasi Pengampunan Pajak Terhadap Kepatuhan Wajib Pajak. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Sidoarjo Selatan, dengan jumlah sampel sebanyak 100 responden. Teknik analisis yang digunakan dalam penelitian ini adalah liniear berganda. Berdasarkan hasil penelitian dan pengajuan hipotesis, yaitu terdapat Pengaruh Kebijakan Pengampunan Pajak Terhadap Kepatuhan Wajib Pajak dan tidak terdapat pengaruh informasi Pengampunan Pajak terhadap peningkatan Tingkat Kepatuhan WP.
Niat Mahasiswa Mengambil Sertifikasi Chartered Accountant dengan Menggunakan Pendekatan Theory of Planned Behaviour Ratih Dewi Titisari Haryana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 7, No 2 (2022): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v7i2.193

Abstract

Ajzen, Icek. 1991. “The Theory of Planned Behavior”, Journal of Organizational Behavior and Human Decision Processes, Vol. 50, No. 2, h. 179-211.Ajzen, I. 2008. The Theory of Planned Behavior: Frequently Asked Questions. University of Massachusetts, Icek Ajzen Faculty.Andersen, W. 2012. “Analisis Persepsi Mahasiswa Akuntansi dalam Memilih Profesi sebagai Akuntan”. Skripsi. Universitas Diponegoro.Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro. Semarang.Hidayat dan Nugroho. 2010. “Studi Empiris Theory of Planned Behavior dan Pengaruh kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi”. Universitas Airlangga Surabaya.Jogiyanto Hartono. (2007). Sistem Informasi Keperilakuan. Edisi Revisi. Yogyakarta: Andi.Law, Philip K. 2010. “A Theory of Reasoned Action Model of Accounting Students’ Career Choice in Public Accounting Practices in the Post-Enron”. Journal of Applied Accounting Research, Vol 11, No. 1, h. 58-73.Ni Ketut Rasmini. (2007). “Faktor-Faktor yang Berpengaruh pada Keputusan Pemilihan Profesi Akuntan Publik dan Nonakuntan Publik pada Mahasiswa”. Buletin Studi Ekonomi Vol. 12 No.3:351-363.Rahayu, S., Sudaryono, E., & Setiawan, D. 2003. “Persepsi Mahasiswa Akuntansi Mengenai faktor-Faktor yang mempengaruhi Pemilihan Karir”. Simposium Nasional Akuntansi VI, h. 821-838.Rediana Setiyani. (2005).“Faktor-Faktor yang Membedakan Mahasiswa Akuntansi dalam Memilih Profesi sebagai Akuntan Publik dan NonAkuntan Publik. (Studi Empiris Pada Mahasiswa Akuntansi Perguruan Tinggi Negeri di Pulau Jawa)”. Tesis. Program Studi magister Sains Universitas Diponegoro.Solikhah, Badingatus. 2014. “An Application of Theory of Planned Behavior Towards CPA career in Indonesia”. Journal of Social and Behavioral Sciences 164, h. 397-402.Sugahara, Satoshi dan Gregory Boland. 2006. “Perceptions of the Certified Public Accountants by Accounting and Non-accounting Tertiary Students in Japan”. Asian Review of Accounting, Vol. 14, No. 1/2, h. 149-167.Sugiyono. 2014. Metode Penilaian Kuantitatif, Kualitatif dan R&D. Penerbit Alfabeta: Bandung.Sulistiani, D. 2012. “Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi untuk Berkarir sebagai Akuntan Publik : Aplikasi theory of Planned Behavior”. Skripsi. Universitas Diponegoro.Zyl, Cilliers van dan Charl de Villiers. 2011. “Why Some Students Choose to Become Chartered Accountants (and Others Do Not)”. Meditari Accountancy Research, Vol. 19, No. 1/2, h. 56-74.
Pengujian Digital Marketing, Price Perception dan Product Quality Guna Peningkatan Penjualan Oma Jamu Annisah Febriana; Ratih Dewi Titisari Haryana
Yos Soedarso Economic Journal (YEJ) Vol. 6 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The developments of information technology encourage UMKM players to be able to continue to keep up with current developments, especially in digital world. The aim of this research is to find out whether the use of information technology in the form of digital marketing is able to increase sales volume in one of the UMKM which is currently growing quite rapidly in Surabaya, East Java. Apart from that, this research also aims to determine price perception and product quality on sales volume at Oma Jamu. The analysis method uses multiple linear regression with sampling using non-probability sampling techniques where 85 respondents were obtained. The research results concluded that digital marketing, price perception and product quality have a significant influence on sales volume at Oma Jamu. These results show that it is important for every UMKM business actor to utilize information technology to develop their business network which is also supported by the perception of price and product quality required by consumers.
Perspektif Theory of Planned Behavior dan Financial Literacy pada Intensitas Penggunaan E-Wallet di Kalangan Generasi Millenials Haryana, Ratih Dewi Titisari
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1878

Abstract

Penelitian ini bertujuan untuk mengevaluasi Theory of Planned Behavior dan Financial Literacy dalam kaitannya dengan intensitas penggunaan E-Wallet yang dimoderasi oleh niat berperilaku. Tujuan penelitian ini adalah untuk mengkonfirmasi perspektif Theory of Planned Behavior yang terdiri dari kontrol perilaku yang dirasakan, sikap, dan standar subjektif. Kota Surabaya, ibu kota Jawa Timur yang merupakan rumah bagi generasi milenial pengguna e-wallet, dipilih sebagai sampel. Convenience sampling dengan populasi yang tidak terbatas digunakan untuk memilih sampel penelitian. Data survei yang diterima akan diperiksa menggunakan model SEM dan prosedur analisis SmartPLS 3.0. Temuan analisis menunjukkan bahwa niat berperilaku mungkin, secara tidak sengaja, memoderasi hubungan antara norma subjektif, kontrol perilaku yang dirasakan, dan tingkat Financial Literacy pada penggunaan e-wallet.
Analisis Kontribusi Penerimaan Pajak Hotel, Restoran dan Hiburan sebagai Upaya Peningkatan PAD di Kota Surabaya Anisa Anisa; Ratih Dewi Titisari Haryana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4658

Abstract

To establish broad, real, and responsible regional autonomy, regional taxes are one of the important sources of regional income. Possible sources of regional expansion must be carried out as much as possible, of course within the limits of applicable laws and regulations, including regional taxes, which have long been the main component of Regional Original Income. The aim of the research is to determine the influence revenues of hotel tax, restaurant tax and entertainment tax on PAD (Regional Original Income) in Surabaya City. The research used quantitative research with data obtained from scientific journals, books, or other sources. Secondary data taken in this research comes from the official website of the Surabaya City Government and other related agencies who often publish data and statistics on their websites for the 2011-2021 period. Analysis uses multiple linear regression. Based on test, the result show that revenues of hotel tax, restaurant tax and entertainment tax have a positive significant effect on PAD (Regional Original Income).
Efektivitas Pengukuran Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Indonesia Stock Exchange Maria Reineldis Jemimi; Ratih Dewi Titisari Haryana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4708

Abstract

This research aims to determine the effect of stock ratio, return on assets and return on equity on share prices in coal sub-sector mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The companies in the sample are 11 of the 25 coal sub-sector mining companies listed on the Indonesian Stock Exchange from 2019 to 2022. The data collection technique used is documentation. Meanwhile, the data analysis used is statistical techniques using the SPSS version 23 program. The analytical method used is multiple linear analysis. Before carrying out the test on multiple linear equations, classical assumption testing consisting of data normality test, multicollinearity test, heredity test and autocorrelation test. After the data is free from classical assumptions, hypothesis testing is carried out using the t test to see the influence of each independent variable on the dependent variable. Based on the results of the analysis, it is known that the current ratio, return on assets and return on equity variables have a significant effect on stock prices.
Peningkatan Excess Spending Pada Platform E-Commerce Dengan Pendekatan Persepsi Bookkeeping Account Haryana, Ratih Dewi Titisari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i1.4319

Abstract

Technological developments and easy access to e-commerce platforms have driven significant changes in people's consumption patterns. This study was conducted based on individual behavior that often unconsciously applies accounting principles in their lives, especially in terms of financial management. Bookkeeping account is a term where each individual uses bookkeeping accounts like financial reports in managing their finances. Bookkeeping account is based on the framing effect where this is the effect of a person's cognitive bias behavior in decision making. In addition to the framing effect, there is also cash flow of personal funds and savings where these indicators are predicted to influence the attitude of excess spending in individuals, especially online shopping through various e-commerce platforms in the current digitalization era. Quantitative research methods were chosen to solve the problem formulation in this study. The selected research sample focused on productive-aged women who were considered to shop online more often, in the cities of Surabaya and Sidoarjo (the selection of areas was based on population density in East Java) so the sampling method used is cluster sampling. The questionnaire was sent directly or via GForm media to collect data. The data analysis method used partial Least Squares and structural equation model methodology. The results of the study show that the framing effect and cash flow of personal funds are able to provide a significant influence on excess spending, while saving is not able to significantly influence excess spending behavior in each individual.
Co-Authors Anisa Anisa Annisah Febriana SE., MSi., Ak., CA Lasarus Ikung Maria Reineldis Jemimi