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All Journal Jurnal Ilmiah Keuangan Akuntansi Bisnis Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Ma’ruf, Muhammad Hasan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pada Perusahaan Percetakan : (Studi Kasus Pada Perusahaan Percetakan Di Sukoharjo) Yuliana, Lilis Nur; Ma’ruf, Muhammad Hasan; Dewi, Maya Widyana
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 2 No 3 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i3.72

Abstract

Studi ini meneliti pengaruh penerapan akuntansi pertanggungjawaban terhadap kinerja manajerial pada perusahaan percetakan di daerah Sukoharjo. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh akuntansi pertanggungjawaban pusat biaya terhadap kinerja manajerial, pengaruh akuntansi pertanggungjawaban pusat pendapatan terhadap kinerja manajerial, pengaruh akuntansi pertanggungjawaban pusat laba terhadap kinerja manajerial. Jenis penelitian yang digunakan adalah metode penelitian kuantitatif, dengan metode pengumpulan data menggunakan angket atau kuesioner dan metode analisis data menggunakan uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik dan pengujian hipotesis. Populasi pada penelitian ini yaitu 42 manajer perusahaan percetakan yang ada di daerah Sukoharjo yang mana semua anggota populasi dijadikan sampel oleh peneliti. Hasil penelitian menunjukkan bahwa variabel dependen pusat pendapatan dan pusat laba tidak berpengaruh terhadap kinerja manajerial, sedangkan pusat biaya berpengaruh signifikan terhadap kinerja manajerial. Hasil koefisien determinasi menunjukkan nilai sebesar 65,1% dan sisanya 34,9% dijelaskan oleh variabel lain diluar penelitian ini.
Faktor Yang Mempengaruhi Kualitas Laporan Dana BOP Sekolah Nisrina, Wida; Pravasanti, Yuwitta Ariessa; Ma’ruf, Muhammad Hasan
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 2 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i2.1124

Abstract

This research aims to examine the influence of human resource competence, internal control systems, and the use of information technology on the quality of school Operational Assistance fund reports in Boyolali Regency. This type of research includes quantitative research using primary data obtained directly by respondents using questionnaires. The population in this study was the school principal and treasurer of school Operational Assistance Raudhotul Athfal in Boyolali Regency. Respondents in this study were 62 respondents. The technique used in this sampling was the Purposive Sampling technique. The data analysis techniques used are descriptive statistics, instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that human resource competency has a significant effect on the quality of school Operational Assistance fund reports. The internal control system does not have a significant effect on the quality of school Operational Assistance fund reports. And the use of information technology has a significant effect on the quality of school Operational Assistance fund reports.
Persepsi Pengusaha Dan Dampak Pemakaian Kebijakan Perpajakan Elektronik (Etax) Dalam Meningkatkan Efisiensi Administrasi Pajak Di Sektor Perdagangan Online Di Kota Surakarta Anwar, Muchammad Syaiful; Darmanto; Ma’ruf, Muhammad Hasan
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.152

Abstract

This study aims to analyze the influence of online business owners’ perception and the implementation of electronic tax policy on tax administration efficiency in Surakarta City. A quantitative approach was employed by distributing questionnaires to 30 online business respondents who had used the digital tax system for at least one year. Data were analyzed using multiple linear regression, including validity, reliability, classical assumption, t-test, and F-test. The results indicate that business owners’ perception has a positive and significant effect on tax administration efficiency. Similarly, the implementation of electronic tax policy shows a stronger and more dominant positive influence on improving tax administrative efficiency. Simultaneously, both variables explain 68.1% of the variation in tax administration efficiency. These findings highlight that the success of digital tax implementation depends not only on the quality of the system but also on taxpayers’ positive perception and willingness to utilize the policy effectively.
Co-Authors Anwar, Muchammad Syaiful Darmanto Maya Widyana Dewi Nisrina, Wida Pravasanti, Yuwitta Ariessa Yuliana, Lilis Nur