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All Journal Wahana Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi JMM (Jurnal Masyarakat Mandiri) PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal ULTIMA Accounting JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JRA: Jurnal Riset Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Aplikasi Akuntansi Transparansi Jurnal Ilmiah Ilmu Administrasi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen EconBank : Journal Economics and Banking Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Riset Akuntansi Politala Jurnal Riset Entrepreneurship Jurnal Berdaya Mandiri Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Manajemen Bisnis dan Keuangan Akuntansi'45 East Asian Journal of Multidisciplinary Research (EAJMR)
Amir Hidayatulloh
Akuntansi, Universitas Ahmad Dahlan
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Journal : Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)

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FAKTOR KESUKSESAN PENGGUNAAN APLIKASI DARING UNTUK PROSES PEMBELAJARAN AKUNTANSI SAAT PANDEMI COVID-19 Amir Hidayatulloh
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 1 (2021): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i1.4369

Abstract

Pandemi covid-19 memaksa dunia pendidikan untuk mengubah media pembelajaran yang semula dari offline (tatap muka) menjadi pembelajaran daring (menggunakan aplikasi). Sehingga, perlu dilakukan penelitian mengenai faktor-faktor yang memengaruhi penggunaan teknologi untuk proses pembelajaran. Populasi dalam penelitian ini adalah mahasiswa Universitas Ahmad Dahlan (UAD). Sampel penelitian ini adalah mahasiswa Program Studi Akuntansi UAD. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria mahasiswa yang menempuh mata kuliah Akuntansi Pengantar, Akuntansi Keuangan Menengah, dan Akuntansi Lanjutan. Pengumpulan data dalam penelitian ini dilakukan dengan menyebar kuesioner kepada responden yang memenuhi kriteria dengan bantuan google form. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggunaan teknologi untuk pembelajaran dipengaruhi oleh persepsi kegunaan dan persepsi kemudahaan penggunaan. Sehingga, ketika mahasiswa menganggap teknologi mudah digunakan dan meningkatkan kinerjanya maka mahasiswa tersebut akan mengunakannya. Akan tetapi, kondisi yang memfasilitasi seperti kesediaan sinyal maupun jaringan tidak berpengaruh terhadap penggunaan teknologi untuk pembelajaran.The Covid-19 pandemic forces the world of education to change learning media from offline (face-to-face) to online learning (using applications). So, it is necessary to research the factors that influence the use of technology in the learning process. The population in this study were students of Universitas Ahmad Dahlan (UAD). The samples of this research were students of the UAD Accounting Study Program. The sampling technique used in this study was purposive sampling, with the criteria for students taking introductory accounting, intermediate financial accounting, and advanced accounting courses. Data collection in this study was carried out by distributing questionnaires to respondents who met the criteria with the help of Google Forms. The data analysis technique in this study used Partial Least Square with the help of WarpPLS. This study obtained the results that technology for learning is influenced by perceptions of usefulness and perceived ease of use. So, when students consider technology easy to use and improve their performance, they will use it. However, facilitating conditions such as signal and network readiness does not affect the use of technology for learning.
Kinerja Usaha Mikro Kecil dan Menengah: Faktor yang Memengaruhinya Eriawan Tri Wicaksono; Amir Hidayatulloh
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 10, No 2 (2022): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v10i2.8519

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang memengaruhi kinerja UMKM, khususnya di Daerah Istimewa Yogyakarta (DIY). Populasi penelitian ini adalah pelaku UMKM di DIY. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria pelaku UMKM yang menggunakan e-commerce. Data dikumpulkan dengan melakukan penyebaran kuesioner secara langsung kepada responden yang memenuhi kriteria. Responden penelitian ini berjumlah lima puluh responden. Teknik analisis data penelitian ini menggunakan analisis regresi linear berganda, dengan bantuan alat SPSS. Hasil penelitian ini adalah kinerja UMKM di DIY dipengaruhi oleh kemampuan menyusun laporan keuangan, kompetensi sumber daya manusia, e-commerce, dan motivasi.
Pengaruh Love of Money dan Machiavellianism Terhadap Kepatuhan Wajib Pajak: Peran Religiusitas Agung Dwi Nugroho; Amir Hidayatulloh
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10410

Abstract

This study aims to analyze the effect of love of money and Machiavellianism on taxpayer compliance with religiosity as a moderating variable. The population of this study is individual taxpayers who carry out independent work in the Special Region of Yogyakarta, while the sample of this study is individual taxpayers who carry out independent work in the Bantul Regency. The sampling technique uses purposive sampling, with the criteria for taxpayers having a Taxpayer Identification Number. Data was collected by distributing questionnaires with the help of Google Forms. The data analysis technique uses Partial Least Square (PLS) with the help of the WarpPLS tool. This study obtained the results that taxpayer compliance was influenced by a love of money, Machiavellianism, and religiosity. However, religiosity does not moderate the effect of love of money and Machiavellianism on taxpayer compliance.
Pemahaman Perpajakan, Sanksi Pajak, Tarif Pajak, Patriotisme, dan Kepatuhan Wajib Pajak Orang Pribadi Etikasari, Arum Devi; Hidayatulloh, Amir
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18474

Abstract

Tax is one of the sources of state revenue, in fact tax is the largest source of state revenue. Thus, studies are still needed related to the factors that encourage taxpayers to comply with paying their taxes. so, to increase insight into the factors that influence taxpayer compliance, researchers conducted a study aimed at analyzing the influence of tax understanding, tax sanctions, tax rates, and patriotism on individual taxpayer compliance. The population of this study were Individual Taxpayers registered at the Tax Service Office throughout Indonesia. The sample of this study was individual taxpayers in Indonesia who had a Taxpayer Identification Number. The sampling technique in the study used convenience sampling. Data were collected by distributing questionnaires with the help of google form. The respondents in this study numbered 151 respondents. The data analysis technique used multiple regression analysis with the help of SPSS. This study obtained results that taxpayer compliance was influenced by tax understanding and tax rates. However, tax sanctions and patriotism did not affect individual taxpayer compliance
Co-Authors Ade Rizka Agung Andriono Agung Dwi Nugroho Agung Dwi Nugroho Agusdin, Indra Dwi Alia Ariesanti Aliffina Tazkiyannida Annita Auliyasari Arinda Listya Palupi Beni Suhendra Winarso Dekeny Agustina Nurachmi Dimas Adi Purwanto Dwi Novianasari Dwi Nugroho, Agung Ena Andini Eriawan Tri Wicaksono Ervilia Agustine Wiharsianti Etikasari, Arum Devi Faishal Prahatma Ganinda Faishal Prahatma Ganinda Fariz Abdillah Fikrianoor, Kahfi Firsty Ramadhona Amalia Lubis Fitriyana, Nadzifa Nur Gupita Gustiarni Hilmawan Arga Pamungkas Iklima Isti Anah Ju Irmawati Juniati, Lili Putri Kahfi Fikrianoor Lisna Mutia Listia Ningsih Maemunah Marissa Winimetha Amegia Muhammad Akbar Muhammad Destyawan Muhammad Reynandi Triatna Putra Nurul Azizah Az zakiyyah Prahatma Ganinda, Faishal Putri, Kavita Istitania Tri Buana Riris Ade Listiani Rizky Maulana Shofiyah, Indah sri suharti Sri Wahyu Ningsih Stiawati, Stiawati Tri Agustina