Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal juremi: jurnal riset ekonomi Jurnal Akuntansi Dan Manajemen
Ernawan Septia Putri Ussholehah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI, PARTISIPASI MASYARAKAT, KELEMBAGAAN DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN Ernawan Septia Putri Ussholehah; Anggoro, Rusmawan Wahyu
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.136

Abstract

Village Fund Allocation (ADD) is a fund sourced from the central and regional financial balance funds with proportional distribution distributed by the Regency/City Government for Villages. The village fund allocation program, if carried out properly, has a very large and effective influence on the welfare of the community. This study aims to determine the influence of accountability, transparency, institutions, policies and community participation in ADD on welfare. Thi quantitative research using primary data obtained through the distribution of questionnaires with a total of 181 respondents. Data analysis uses multiple linear regression processed with the SPSS program. The results of the study show that the variables of ADD management accountability and transparency have no effect on community welfare. The welfare of village communities is influenced by institutions, village policies and community participation.
PENGARUH PEMAHAMAN PAJAK DAN BIAYA TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMUDAHAN SISTEM E-FILING SEBAGAI VARIABEL MODERASI Ernawan Septia Putri Ussholehah; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9440

Abstract

This study aims to determine the effect of understanding taxation, compliance costs on taxpayer compliance with the ease of the e-filing system as a moderating variable. The method used is a quantitative approach and uses individual taxpayers as the unit of analysis. The sample was taken using a purposive sampling technique and the criteria were taxpayers who already had an NPWP and had used the e-filing system as a tax return reporting process. The sample size was 104 respondents. Data collection was carried out by distributing questionnaires through social media. The data was processed using SPSS version 22.0 and using multiple linear regression analysis techniques. The results showed that tax understanding has a significant positive effect on taxpayer compliance, compliance costs have a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates tax understanding has a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates compliance costs has a negative and insignificant effect on taxpayer compliance.
Co-Authors Anggoro, Rusmawan Wahyu Baldric Siregar BIYANTO, FRASTO Miswanto Miswanto