Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) VISA: Journal of Vision and Ideas
Nawangsari, Nonny Laurencia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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

Found 2 Documents
Search

 1 
Moralitas Aparatur Sebagai Moderator dalam Upaya Pencegahan Kecurangan Dana Desa Nawangsari, Nonny Laurencia; Susilowati, Endah
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8236

Abstract

This research aims to examine the influence of internal control systems, apparatus competence, whistleblowing, and good governance on the prevention of village fund fraud, while also assessing the moderating effect of apparatus morality. The study was conducted in Mojowarno District, Jombang Regency, using a quantitative approach. Data were collected from 70 respondents through questionnaires and analyzed using multiple linear regression along with Moderated Regression Analysis (MRA), a statistical method applied to test whether a variable can enhances or reduces the relationship between other variables. The results of the multiple regression analysis indicate that the internal control system has a positive and significant effect on fraud prevention, whereas apparatus competence, whistleblowing, and good governance show no significant impact. The MRA results further reveal that apparatus morality fortify the influence of good governance on fraud prevention but diminishes the relationship between apparatus competence and fraud prevention. Additionally, apparatus morality does not moderate the relationships between whistleblowing or internal control systems and fraud prevention. These findings underscore the vital role of apparatus morality in enhancing governance effectiveness and human resource capacity to prevent fraudulent practices. The study is limited by its narrow geographic scope and exclusive reliance on a quantitative approach. Future research is encouraged to broaden the regional coverage and integrate qualitative methods to gain deeper insights.
Analisis Perbandingan Perhitungan PPh 21: Penerapan Skema Tarif Efektif Rata-Rata (TER) dengan Aturan Lama bagi Karyawan Tetap Nawangsari, Nonny Laurencia; Widajantie, Tituk Diah
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4176

Abstract

The calculation of Income Tax (PPh) Article 21 for permanent employees is often considered complicated and confusing, especially with the various calculation schemes available. This study aims to compare two PPh 21 calculation methods: the newly implemented Average Effective Rate (TER) scheme and the old rules, to identify the main differences between the two methods. A comparative method was chosen to analyze the theoretical review of the PPh 21 calculation methods, conduct calculation simulations with both methods, and evaluate their impact on the amount of tax payable by permanent employees. The main reason for writing this article is to provide a deeper understanding of the differences in PPh 21 calculations between the two methods and to offer recommendations to relevant parties, especially to enhance the understanding of students and tax practitioners regarding PPh 21 calculations. Thus, this article is expected to help reduce the confusion and administrative burden often faced by taxpayers in fulfilling their tax obligations. The results of this study show that the implementation of the TER scheme can simplify the PPh 21 calculation process and improve tax administration efficiency, although proper socialization and understanding are still required to optimize tax compliance.
Co-Authors Endah Susilowati Tituk Diah Widajantie