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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
Rahma Sari, Intan
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Administrastion Sanctions, Income Level And E-Samsat System On Vehicle Taxpayer Compliance: Administrastion Sanctions, Income Level and E-SAMSAT system on Vehicle Taxpayer Compliance Sulastri, Evi; Rahma Sari, Intan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1876

Abstract

The aim of the study : (1) Determining the impact of administrative sanctions on vehicle taxpayer compliance. (2) Determining the impact of income level on vehicle taxpayer compliance. (3) Determining the impact of E-Samsat system on vehicle taxpayer compliance. The number of samples used in this research was 72 respondents, which was calculated based on the Slovin formula, with the sample determination method being the appropriate sampling method. Data collection was carried out using a questionnaire method and processing was carried out using SPSS Statistics 26.The results of the research that have been carried out state that : (1) Administrative sanctions have a positive effect on motor vehicle taxpayer compliance. (2) Income level does not have a positive effect on motor vehicle taxpayer compliance. (3) The introduction of the E-Samsat system have a positive effect on motor vehicle taxpayer compliance.
The Influence of Kap Quality and Audit Opinion on Audit Delay with The Audit Commission as a Moderating Variable Ayu Purnamasari, Ajeng; Rahma Sari, Intan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.2156

Abstract

This research aims to determine the effect of KAP quality and audit opinion on audit delay, using audit fees as a moderating variable. The population covered by this research consists of infrastructure companies listed on the Indonesian Stock Exchange (2018-2022). Based on purposive sampling method. , the total sample obtained was 33 respondents with a total of 165 data points over 5 years. This research is a type of quantitative research with the secondary data collection method used is secondary data, which is existing data produced by previous researchers using quantitative methods. The hypothesis testing in this research uses the multiple linear regression analysis method developed through 10 reviews. Based on the test results, it was found that KAP quality (X1) has no effect on audit delay, audit opinion (X2) has a negative effect on audit delay, audit fees audits do not moderate the effect of KAP quality on audit delay and audit fees are able to moderate the influence of audit opinion on audit delay
The Ifluence Of Audit Fee, Auditor Reputation, Audit Opinion and Management Changes On Auditor Switching Annisa Sartika, Husnul; Rahma Sari, Intan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.2157

Abstract

This research aims to determine and obtain empirical evidence of the influence of audit fees, auditor reputation, audit opinion, and management changes on auditor turnover. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research is transportation sector companies registered on the BEI during 2018-2022, with 37 companies as the population, and the sample technique used was purposive sampling, meeting the criteria of 10 companies sampled in 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research show simultaneously that audit fees, audit reputation, audit opinion, and management changes affect auditor changes. And partially shows that audit fees, audit reputation, audit opinion, and management changes have an influence on auditor changes.
THE INFLUENCE OF EDUCATION LEVEL, INCOME AND ENVIRONMENTAL CONDITIONS ON FINANCIAL MANAGEMENT AMONG GUARDIANS OF MI AR RAHIM STUDENTS IN GUNUNGSINDUR SUBDISTRICT Rahma Sari, Intan; Muliyani; Gunhaerani, Dewi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.714

Abstract

Efficient financial management is essential for family well-being and growth. In the context of MI Ar-Rahim student guardians in Gunungsindur District, the roles of educational level, income, and environmental conditions in shaping financial decisions are vital. Housewives' adept management of family finances is crucial for creating a prosperous and stable household. This study aims to determine the extent to which the influence of educational level income and environmental conditions on financial management in the Guardians of MI Ar-Rahim students Gunungsindur District. Financial management in the family is a way of managing family finances systematically and carefully through the planning implementation and evaluation stages. Housewives in managing family finances must think smart careful and precise in using finances so that they always create a good family and experience continuous growth. With the ability of housewives to manage family finances in an appropriate manner at the right time in the right place at the right price and with the right quality family welfare will be realized. This research was conducted to find out how the influence of the level of education income and environmental conditions in good financial management.
Co-Authors Annisa Sartika, Husnul Ayu Purnamasari, Ajeng Evi Sulastri Gunhaerani, Dewi Muliyani