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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 Riset Akuntansi Politala

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA Listia Ningsih; Amir Hidayatulloh
Jurnal Riset Akuntansi Politala Vol 5 No 2 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v5i2.132

Abstract

The aim of this study was to analyze the factors that influence the use of accounting information in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta City. The population of this study is MSMEs throughout the Special Region of Yogyakarta. The sample of this research is MSMEs located in the city of Yogyakarta. The sampling technique used purposive sampling, with the criteria of SMEs that have used and utilized accounting information. The data were collected by distributing questionnaires directly to respondents who met the criteria. The data analysis technique used multiple linear regression analysis. This study obtained the results that the use of accounting information influenced by the education of the owner/manager. However, the usage of accounting information is not influenced by accounting training factors, business scale, or business age
DETERMINAN PENGGELAPAN PAJAK OLEH WAJIB PAJAK ORANG PRIBADI Putri, Kavita Istitania Tri Buana; Hidayatulloh, Amir
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.309

Abstract

The aim of this research is to analyze the determinants of tax evasion committed by individual taxpayers. The population of this research is individual taxpayers in Sleman Regency. Meanwhile, the sample for this research is individual taxpayers in Sleman Regency who have a NPWP. The sampling technique used purposive sampling, the criteria were (1) Muslim, and (2) not an employee. Data was collected by distributing questionnaires directly to respondents who met the criteria. The number of respondents to this research was 35 respondents. The data analysis technique for this research uses multiple linear regression analysis with the help of SPSS. This research found that tax evasion was not influenced by money ethics, materialism, intrinsic religiosity, extrinsic religiosity, and gender.
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