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All Journal Jurnal Ilmiah Manajemen Kesatuan Coopetition : Jurnal Ilmiah Manajemen Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Manajemen dan Bisnis
Minarni, Sarida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH ELEKTRONIK PENOMORAN FAKTUR PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DAN KEPATUHAN WAJIB PAJAK Selfiani, Selfiani; Wizanasari, Wizanasari; Sriyani, Nani; Fitrianti, Dini; Lumbantobing, Sabar Pardamean; Minarni, Sarida
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3423

Abstract

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh elektronik penomoran faktur e-nofa pajak terhadap penerimaan pajak pertambahan nilai dan kepatuhan wajib pajak dalam membayar pajak pada Kantor Pelayanan Pajak Pratama Matraman Jakarta Timur. Pemilihan sampel dilakukan dengan menggunakan metode Accidental Sampling. Data penelitian ini dikumpulkan dari wajib pajak yang membayar pajak dan terdaftar sebagai wajib pajak di Kantor Pelayanan Pajak Pratama Matraman Jakarta Timur. Jumlah sampel yang digunakan sebanyak 100 responden. Teknik sampel yang digunakan adalah regresi sederhana dalam SPSS ver. 24. Hasil penelitian ini secara parsial membuktikan variabel elektronik penomoran faktur e-nofa pajak yang diukur dengan pengajuan, syarat setelah keluarnya kode aktivasi dan password dan hambatan yang terjadi saat melaksanakan e-nofa terhadap penerimaan pajak pertambahan nilai berpengaruh positif dan signifikan, sedangkan variabel elektronik penomoran faktur e-nofa pajak yang diukur dengan pengajuan , syarat setelah keluarnya kode aktivasi dan password dan hambatan yang terjadi melaksanakan e-nofa terhadap kepatuhan wajib pajak dalam membayar pajak berpengaruh positif dan signifikan. Sedangkan secara simultan membuktikan elektronik penomoran faktur e-nofa pajak berpengaruh positif dan signifikan terhadap penerimaan pajak pertambahan nilai dan kepatuhan wajib pajak 
Implementation of Village Budget Management Policies In An Effort to Improve The Welfare of Village Communities in Klaten District Minarni, Sarida; Raharjo, Paiman; Soemarono, Triyuni; Effendy, Khasan; Rachmatsyah, T.Herry
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5280

Abstract

Research of Village Fund for 2024. Government Agency which has Klaten Regency Empowerment Service a an were meanwhile, data analysis techniques are data reduction, data display, conclusion drawing.Research show Management Klaten has carried out the Klaten Regency Regulation 2022 concerning the Klaten Regent Regulation 92 of 2019 Guidelines for Implementing Village Fund Allocation Management. However, in practice, relatively not all work is carried out in an administrative order. Meanwhile, implementation factors are financial. They meanwhile management disposition, it needs to be considered.
Auditor Professionalism and Fraud Prevention: Implications for Good Government Governance Dewi, Kurnia Sari; Raharjo, Paiman; Minarni, Sarida
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3576

Abstract

The concept of good governance has become a normative framework in Indonesia, although the application of its principles is still a serious concern. A democratic system requires a government that is accountable, transparent, and free from corruption, collusion, and nepotism. This study aims to examine the influence of forensic audits, investigative audits, authentic professionalism and fraud prevention efforts on the realization of good governance in Audit Board of the Republic of Indonesia (Badan Pengawas Keuangan/BPK). This study uses a quantitative approach. This study used 104 auditors as samples who were selected through purposive sampling with the criteria of having relevant experience in forensic audits and investigative audits. Data was collected using questionnaires and measured using the Likert scale and analyzed with path analysis. The results of this study show that forensic audits, investigative audits, and auditor professionalism have a positive and significant effect on the fraud prevention.  In addition, fraud prevention has a positive and significant effect on good governance, which shows that fraud prevention plays a role as a mediation variable. The results of this study highlight the need for public institutions to strengthen their audit functions, especially in the field of forensics and investigation, and to ensure that auditors uphold a high level of professionalism. This effort is necessary to create a strong internal control environment that supports transparent and accountable governance.
FRAUD MINIMIZATION IN VIEW OF GOOD CORPORATE GOVERNANCE, OPERATIONAL EFFECTIVENESS AND RISK MANAGEMENT Zulhawati; Meiliyah Ariani; Minarni, Sarida
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.45

Abstract

Risk management disclosure is one of the company's responsibilities and is part of the management to reduce fraud Theavailability of good management in directing and regulating risk is the basis for each banking company as an effort to minimize bankruptcy To run a banking company running well, you should also carry out the rules of governance or good corporate governance well. The purpose of this study is to determine the effect of good corporate governance, operational effectiveness and risk management on fraud disclosure in employees working at Bank Negara Indonesia Harmoni Jakarta Branch. The research samples used in this study were 100 samples. The data used in this study are primary data. The analysis method in this study uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using the SPSS program. Based on the results in this study, it shows that good corporate governance and effectiveness do not produce positive and insignificant influences. Meanwhile, risk management has a positive and significant effect. This means that risk management is very important and influential in the disclosure of fraud in banking companies.
Co-Authors Dewi, Kurnia Sari Effendy, Khasan Fitrianti, Dini Lumbantobing, Sabar Pardamean Meiliyah Ariani, Meiliyah Nani Sriyani Paiman Raharjo Rachmatsyah, T.Herry Selfiani Selfiani, Selfiani Soemarono, Triyuni Wizanasari, Wizanasari Zulhawati