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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL MANAJEMEN BISNIS JEMPER (Jurnal Ekonomi Manajemen Perbankan) TECHNO-SOCIO EKONOMIKA The Kalimantan Social Studies Journal Komitmen : Jurnal Ilmiah Manajemen International Journal of Management Science and Information Technology (IJMSIT) ADPEBI International Journal of Business and Social Science Husnayain Business Review Journal of Social And Economics Research Journal of Mandalika Literature IIJSE Adpebi International Journal of Multidisciplinary Sciences International Journal of Management and Business Applied
Surjono, Welly
Universitas Sangga Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG BOJONAGARA Surjono, Welly
Jurnal ASET (Akuntansi Riset) Vol 7, No 2 (2015): Jurnal Aset (Akuntansi Riset). Juli-Desember 2015
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v7i2.8859

Abstract

Abstract. The product of tax regulatory reform is the modernization of tax administration. Modernization of tax administration, among others, includes changes in the original organizational structure based on the type of tax into a function, applying integrated tax administration system that can monitor the process of service, so that services can be done quickly, transparently, and accountability, so Taxpayers will be faster and create satisfaction to Taxpayer in order to fulfill its obligations in this case reporting and payment of tax. Identification of problems discussed in this paper is how the modernization of tax administration, how taxpayer satisfaction and how much influence the modernization of tax administration on taxpayer satisfaction at the Tax Office Primary Bandung Bojonagara. The research method used is descriptive and associative with data collection technique is done is questioner. While the analysis used is regression analysis, correlation coefficient, coefficient of determination and t test hypothesis. The research results can be seen that the implementation of tax administration modernization on taxpayer satisfaction yields r = 0.976, which indicates that there is a very strong and positive influence. Determination analysis yields Kd = 95.3%. This means that the modernization of tax administration gives an influence on taxpayer satisfaction of 95.3% while the rest of 4.7% taxpayer satisfaction is influenced by other factors. Hypothesis test result t count = 44,530 t table = 1,980, hence Ho refused and Ha accepted, meaning there is influence between tax administration modernization to Satisfaction of Taxpayer at KPP Pratama Bandung Bojonagara.Keywords. modernization; administration; taxation; taxpayer satisfaction Abstrak. Produk dari pembaharuan peraturan perpajakan adalah adanya modernisasi administrasi perpajakan. Modernisasi administrasi perpajakan antara lain meliputi perubahan struktur organisasi yang semula berdasarkan jenis pajak menjadi fungsi, menerapkan sistem administrasi perpajakan terpadu yang dapat memonitor proses pelayanan, sehingga pelayanan dapat dilakukan dengan cepat, transparan, dan akuntabilitas, sehingga Wajib Pajak akan lebih cepat dan menciptakan kepuasan kepada Wajib Pajak dalam rangka memenuhi kewajibannya dalam hal ini pelaporan dan pembayaran pajak. Identifikasi masalah yang dibahas dalam penulisan ini adalah bagaimana modernisasi administrasi perpajakan, bagaimana kepuasan Wajib Pajak dan seberapa besar pengaruh modernisasi administrasi perpajakan terhadap kepuasan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Bandung Bojonagara. Metode penelitian yang digunakan adalah deskriptif dan asosiatif dengan teknik pengumpulan data yang dilakukan adalah kuesioner. Sedangkan analisis yang digunakan adalah analisis regresi, koefisien korelasi, koefisien determinasi dan hipotesis uji t. Hasil penelitian dapat diketahui bahwa pelaksanaan modernisasi administrasi perpajakan terhadap kepuasan Wajib Pajak menghasilkan nilai r= 0,976, yang menunjukkan bahwa terdapat pengaruh yang kuat sekali dan positif. Analisis determinasi menghasilkan Kd=95,3%. Artinya modernisasi administrasi perpajakan memberikan pengaruh terhadap kepuasan Wajib Pajak sebesar 95,3% sementara sisanya sebesar 4,7% kepuasan Wajib Pajak dipengaruhi oleh faktor lain. Uji hipotesis menghasilkan t hitung = 44,530 t tabel = 1,980, maka Ho ditolak dan Ha diterima, artinya terdapat pengaruh antara modernisasi administrasi perpajakan terhadap kepuasan Wajib Pajak di KPP Pratama Bandung Bojonagara.Kata Kunci. Modernisasi; administrasi; perpajakan; kepuasan wajib pajak
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PADA SATUAN KERJA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) PEMERINTAH DAERAH KABUPATEN BANDUNG Surjono, Welly; Nova Roslina Firdaus, Nova
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.6737

Abstract

The purpose of this paper is to know the implementation of regional financial accounting system, the implementation of accountability of regional financial statements, and the influence of regional financial accounting system to accountability of local financial statements. The research used descriptive method with quantitative approach. Data analysis techniques used simple regression correlation, coefficient of determination analysis and t-student test. The result of the research shows that the correlation coefficient is 0.738, which means there is positive direction and strong influence level between the regional financial accounting system to the accountability of the regional financial report. The coefficient of determination (Kd) is 0.5446 or 54.46%, it can be interpreted that the local financial accounting system affects the accountability of local financial statements of 54.46%, and the rest of 45.54% influenced by other factors . Significant test obtained is t count equal to 8,885, with dk = 66 at  5% obtained t table equal to 1,998, because> (8,885> 1,998), meaning Ho rejected and Ha accepted, so there is influence between financial accounting system of area to accountability report Regional finance.
PERANAN ADMINISTRASI PERPAJAKAN DALAM MENINGKATKAN EFEKTIVITAS PEMERIKSAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BARAT I BANDUNG Surjono, Welly
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7705

Abstract

Abstract. One of the products of tax regulation reform is the modernization of tax administration which includes among others the changes of the original organizational structure based on the type of tax into function, applying integrated tax administration system that can monitor the service process so that the service can be done quickly, transparently and accountability . Identify the problems discussed in this paper is how the administration of taxation, how the effectiveness of tax examination and how the role of tax administration in improving the effectiveness of tax examination At Kanwil DJP Jawa Barat I. The research method that will be used is descriptive method of analysis and verification method of analysis. The analysis tool that will be used is correlation coefficient analysis, coefficient of determination analysis, and t distribution test for hypothesis testing. Administration of taxation has been done to obtain the actual total score of 3199 compared with the ideal total score of 3640, meaning that employees express very well with the tax administration applied. The result of statistical analysis obtained, it shows a strong relationship and direction between tax administration with effectiveness of tax examination, determinant coefficient analysis obtained, it shows that tax administration can increase effectiveness of tax examination. T test results obtained, then accepted and rejected, meaning that tax administration plays a role in improving the effectiveness of tax examination.Keywords: Tax Administration; Tax Examintaion Abstrak. Salah satu produk dari pembaharuan peraturan perpajakan adalah adanya modernisasi administrasi perpajakan yang meliputi antara lain meliputi perubahan struktur organisasi yang semula berdasarkan jenis pajak menjadi fungsi, menerapkan sistem administrasi perpajakan terpadu yang dapat memonitor proses pelayanan, sehingga pelayanan dapat dilakukan dengan cepat, transparan, dan akuntabilitas. Identifikasi masalah yang dibahas dalam penulisan ini adalah bagaimana administrasi perpajakan, bagaimana efektivitas pemeriksaan pajak dan bagaimana peranan administrasi perpajakan dalam meningkatkan efektivitas pemeriksaan pajak Pada Kanwil DJP Jawa Barat I. Metode penelitian yang akan digunakan adalah metode deskriptif analisis dan metode verikatif analisis. Adapun alat analisis yang akan digunakan adalah analisis koefisien korelasi, analisis koefisien determinasi, dan uji distribusi t untuk pengujian hipotesisnya. Hasil penelitian  menunjukkan hubungan yang kuat dan searah antara administrasi perpajakan dengan efektivitas pemeriksaan pajak, analisis  koefisien determinan menunjukkan bahwa administrasi perpajakan dapat meningkatkan efektivitas pemeriksaan pajak. Hasil Uji  t  diperoleh bahwa  administrasi perpajakan berperan dalam meningkatkan efektivitas pemeriksaan pajak.Kata Kunci: Administrasi Perpajakan; Pemeriksaan Pajak
Optimizing PBPU Satisfaction And PBPU Loyalty Through Competitive Advantages Supported By Marketing Strategies, PBPU Involvement And PBPU Trust In BPJS Health In West Java Province Welly Surjono; Umi Narimawati
Jurnal Ekonomi Manajemen Perbankan Vol 4, No 1 (2022): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v4i1.1064

Abstract

Health is a basic human need that will affect the quality of human life itself which in turn has an impact on the human development index of a country, therefore the Indonesian Government launched the National Health Insurance program by establishing an institution or agency that manages the National Health Insurance, namely BPJS Health. The government through BPJS Health has a target market of all Indonesian people to participate in the JKN program, so BPJS Health can provide satisfaction to participants and create participant loyalty through its competitive advantages compared to other similar insurances. Competitive advantage will be created through marketing strategies, PBPU involvement and PBPU's trust in this health insurance program.This study aims to provide more information about optimizing PBPU satisfaction and PBPU loyalty through competitive advantage supported by marketing strategies, PBPU involvement and PBPU trust.The research method used is descriptive with data collection using triangulation techniques. Keywords: PBPU, Satisfaction, Loyalty, Competitive Advantage, Marketing Strategy, Involvement, Trust.
Aplikasi Importance Performance Analysis (IPA) Dalam Menilai Kualitas Pelayanan Jasa Pendidikan Pada Perguruan Tinggi Swasta Di Wilayah IVB APTISI Jawa Barat Saepudin Saepudin; Welly Surjono; Tevi Leviany
Jurnal Ekonomi Manajemen Perbankan Vol 2, No 1 (2020): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.633 KB) | DOI: 10.32897/jemper.v2i1.254

Abstract

Quality higher education is expected to produce quality human resources, this can be seen with the existence of Higher Education Accreditation. The purpose of this study is to determine the results of the assessment using the IPA method of the variable quality of education services at PTS in the IVB region APTISI West Java (Purwakarta and Subang ) as well as mapping the scores of assessment results using IPA into a Cartesian diagram. The method used is descriptive (survey) method. The population in this study were private university students in high schools in the IVB region of APTISI West Java (Purwakarta and Subang). Sampling was carried out proportionally with the Slovin formula. Based on the testing, PTS IKM in total (average) was 0.70, included in the good category. The results of testing the hypothesis that the performance of each service quality variable based on the results of respondents' assessment scores of 70.20%. This condition is still below 100% which means it is not satisfactorily maximally because there is still a gap of 27.80%, then the hypothesis which states that the determinant variable of the quality of education services will have a total effect on PTS student satisfaction has not been proven significantly. Physical evidence, reliability, responsiveness, and empathy are in quadrant A. This means that the performance of these variables is lower than the desire of PTS students in the IVB region of APTISI West Java (Purwakarta and Subang). Guarantee variable is in quadrant D. This means that the performance of the variable is at a high level, however the student's desire for the variable's performance is only low.
Analisis Kontribusi Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Daerah Pada 26 Kabupaten/ Kota di Provinsi Jawa Barat Welly Surjono; Wenti FSP; Rizaldi Surya
Jurnal Ekonomi Manajemen Perbankan Vol 3, No 1 (2021): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v3i1.542

Abstract

Abstrak. Penelitian ini memiliki tujuan mengetahui, menganalisis dan mengdeskripsikan kontribusi penerimaan Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Daerah. Populasi Kabupaten/Kota di Provinsi Jawa Barat adalah sebanyak 18 Kabupaten dan 9 Kota dengan ketentuan memiliki realisisasi APBD tahun 2009 s/d tahun 2018 dan yang dijadikan sampel pada penelitian ini yaitu 17 Kabupaten dan 9 Kota di Provinsi Jawa Barat (1 Kabupaten tidak memenuhi syarat yang telah ditentukan yaitu Kabupaten Pangandaran).Jenis penelitian kuantitatif. Alat analisis yang digunakan yaitu regresi data panel dengan Uji Chow dan Uji Hausman. Hasil dari pengujian yang dilakukan yaitu kontribusi penerimaan Pajak Daerah berpengaruh terhadap Pendapatan Daerah, kontribusi penerimaan Retribusi Daerah tidak berpengaruh terhadap Pendapatan Daerah, sedangkan secara simultan kontribusi penerimaan Pajak Daerah dan Retribusi Daerah berpengaruh terhadap Pendapatan DaerahKata kunci: Pajak Daerah; Pendapatan Daerah; Retribusi Daerah
Pengaruh Jumlah Investasi Dan Non Investasi Terhadap Total Asset Asuransi Kerugian Pada Joint Venture Companies Di Indonesia (Tahun 2009-2019) Wenti Frisca Septiani Putri; Welly Surjono; Rizaldi Suryawinangun Putra
Jurnal Ekonomi Manajemen Perbankan Vol 4, No 1 (2022): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v4i1.1030

Abstract

Penelitian ini memiliki tujuan mengetahui, menganalisis dan mengdeskripsikan jumlah investasi, jumlah non investasi dan total asset usaha asuransi kerugian pada joint venture companies di Indonesia.Populasi usaha asuransi kerugian pada joint venture companies di Indonesia adalah sebanyak 21 perusahaan dan yang dijadikan sampel pada penelitian ini yaitu 13 perusahaan (8 perusahaan joint venture companies tidak memenuhi syarat yang telah ditentukan).Jenis penelitian kuantitatif dengan alat analisis data panel regression analysis. Hasil dari pengujian yang dilakukan yaitu jumlah investasi berpengaruh terhadap total asset, jumlah non investasi berpengaruh terhadap total asset, sedangkan secara simultan jumlah investasi dan non investasi berpengaruh terhadap total asset  Kata kunci: Total Asset;Jumlah Investasi;Jumlah Non Investasi
Code Of Ethics & Code Of Conduct And Employee Satisfaction In Order To Improve Employee Performance At The KANWIL DJP Jawa Barat I Tedy Ginanjar K.I; Welly Surjono; Saepudin Saepudin
Jurnal Ekonomi Manajemen Perbankan Vol 1, No 2 (2019): JEMPER Juli - Desember
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.712 KB) | DOI: 10.32897/jemper.v1i2.224

Abstract

Human resources is one of the assets that has an important role for the organization, namely its ability to contribute and optimal work performance such as the development or improvement of the code of ethics, professional ability, dedication, initiative, sense of responsibility, and employee performance.This research was conducted to find out, describe and analyze the code of ethics & code of behavior and employee satisfaction in order to improve employee performance in Kanwil DJP Jabar I.The method used is an associative descriptive method. The sample taken was 94 respondents. Data processing and analysis is  using statistical methods.Based on data processing, it is obtained that R = 0.769 means that the relationship between the code of conduct & the code of conduct and employee satisfaction with employee performance is strong. While kd = 0.591, it means that the code of ethics & code of conduct (X1) contribute 0.270 and employee satisfaction (X2) contribute 0.321 to employee performance (Y) and the rest of 0.409 is influenced by other factors not examined. With simultaneous testing results obtained F count = 65,813> F table = 3,099. Thus the hypothesis is rejected and accepted, this means that the code of ethics & code of behavior and employee satisfaction can improve employee performance in the Kanwil DJP Jabar I.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN Oka Reza Aditya; Welly Surjono
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 2, No 1 (2017): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.68 KB) | DOI: 10.32897/jsikap.v2i1.64

Abstract

Perubahan pada sistem pemerintahan dari sentralisasi ke desentralisasi mendorong perlunya perbaikan dalam pengelolaan dan pertanggungjawaban, maka dalam era otonomi daerah sekarang ini daerah diberikan kewenangan mengurus dan mengatur semua urusan pemerintahan di luar urusan pemerintah pusat, pemberian otonomi daerah ini diharapkan dapat meningkatkan efisiensi, efektivitas, dan akuntabilitas sektor publik di Indonesia. Untuk mencapai pengelolaan keuangan negara yang efektif, efisien, transparan, dan akuntabel, wajib melakukan pengendalian atas penyelenggaraan kegiatan pemerintahan. Identifikasi masalah yang dibahas dalam penulisan ini adalah bagaimana sistem pengendalian intern, bagaimana kualitas laporan keuangan daerah dan seberapa besar pengaruh sistem pengendalian intern terhadap kualitas laporan keuangan daerah pada Kantor Cabang Pelayanan Pendapatan Daerah Kabupaten Sukabumi II Pelabuhan Ratu. Metode penelitian yang digunakan adalah deskriptif dan asosiatif dengan teknik pengumpulan data yang dilakukan adalah kuesioner. Sedangkan analisis yang digunakan adalah analisis regresi, koefisien korelasi, koefisien determinasi dan hipotesis uji t. Berdasarkan hasil penelitian dapat diketahui bahwa pelaksanaan sistem pengendalian intern terhadap kualitas laporan keuangan daerah menghasilkan nilai r= 0,603, yang menunjukkan bahwa terdapat pengaruh yang kuat dan positif. Analisis determinasi menghasilkan Kd=36,36%, artinya sistem pengendalian intern memberikan pengaruh terhadap kualitas laporan keuangan daerah sebesar 36,36% sementara sisanya sebesar 63,64% kualitas laporan keuangan daerah dipengaruhi oleh faktor lain. Uji hipotesis menghasilkan > , maka Ho ditolak dan Ha diterima, artinya terdapat pengaruh antara sistem pengendalian intern terhadap kualitas laporan keuangan daerah pada Kantor Cabang Pelayanan Pendapatan Daerah Kabupaten Sukabumi II Pelabuhan Ratu 
Financial Report Based on The Regional Financial Accounting System of The Regional Government of Bandung District Surjono, Welly
Jurnal Manajemen Bisnis Vol. 8 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i2.880

Abstract

The performance of organizations engaged in regional management areas has a regional financial accounting system in the form of activities ranging from recording to reporting business activities. The quality of government financial reporting is reflected in the results of the BPK audit. This literature review includes the basis for research and original research that will be the basis. The internal control system is a system formed to ensure the security of company assets. Internal control is a policy and an organized process and a process that integrates activities and operations to provide adequate assurance to achieve organizational goals. Research must be beneficial, and this research only has academic benefits. A quality local government financial accounting system and financial reports, as well as reference materials for further research on the same topic. Government financial reports may be of poor quality. This is related to the purpose of developing an accounting system which is none other than improving accounting management and internal control: increasing the level of financial reporting, increasing the reliability of accounting information, and providing accounting information.
Co-Authors Aprianti, Ine Dewi, Resta Mustika EDDY JUSUF Hafdriani , Al-nissya Horas Djulius Johan, Ahmad Nova Roslina Firdaus, Nova Oka Reza Aditya Popo Suryana Purnamawati, Hilda Putri, Wenti Frisca Septiani Rizaldi Surya Rizaldi Suryawinangun Putra Saepudin - Saepudin Saepudin Sukiman, Iyan Tedy Ginanjar K.I Tevi Leviany Ulfha, Sri Maria Umi Narimawati