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All Journal Behavioral Accounting Journal EKONOMIKA45 Dharma Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Maria P. L. Muga
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Program Samsat Keliling, E-Samsat dan Kesadaran Dalam Membayar Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada UPTD Pendapatan Daerah di Wilayah Kota Kupang (Kantor Samsat Kota Kupang) Irmawati Handayani Wahid; Anthon S. Y. Kerihi; Maria P. L. Muga
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i4.673

Abstract

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.
Pengaruh Pengetahuan Investasi, Tingkat Financial Literacy dan Faktor Umur Terhadap Keputusan Investasi Emas Pada Pegadaian SoE Paulina Digta Isu; Maria P. L. Muga; Sarlin P. Nawa Pau; Fransina W. Ballo
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.211

Abstract

This study aims to determine the effect of investment knowledge, level of financial literacy and age factors on individual investment decisions at PT. Pegadaian (Persero) SoE Branch. The Data used in this study were obtained using questionnaires. This study uses a quantitative research approach. The population and sample studied in this study are customers of PT. Pegadaian (Persero) SoE Branch. The sampling method in this study is simple random sampling using Slovin formula that produces 100 respondents. The method used is descriptive statistical analysis technique and using validity testing technique, reliability test, classical assumption test, multiple linear regression and hypothesis test with thehelp of SPSS 25 application. Data collection techniques used using questionnaires, observation and documentation. The results of this study stated that the variables of investment knowledge and the level of financial literacy partially significant effect on individual investment decisions while the variable age factor partially does not affect individual investment decisions.Variables of investment knowledge, level of financial literacy and age factors simultaneously affect individual investment decisions
Pengaruh Profitabilitas, Solvabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Masa Invasi Rusia dan Ukraina Pada Perusahaan Sub Sektor Indonesia (BEI) Periode 2019-2023 Food and Beverage Yang Terdaftar di BEI 2022-2023 Maria Adriana Irama Koli; Maria P. L. Muga; Novi Theresia Kiak
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.188

Abstract

This research aims to examine the influence of profitability, solvency, liquidity and company size on company value during the invasion of Russia and Ukraine in sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The population in this research is sub-sector companies food and beverage listed on the Indonesia Stock Exchange for the 2022-2023 period. The research sample was 25 sub-sector companies food and beverage obtained by technique purposive sampling. The data collection technique used is library research. Data analysis was carried out using multiple linear regression analysis. The research results show that partially profitability and solvency have a significant effect on company value. Furthermore, liquidity and company size have no effect on company value. The variables profitability, solvency, liquidity and company size simultaneously influence company value. The variables profitability, solvency, liquidity and company size in this study can explain company value during the Russian and Ukrainian invasion of sub-sector companies food and beverage which is listed on the Indonesia Stock Exchange for the 2022-2023 period with a value of R square amounting to 49.4%.
Penerapan Good Governance dan Sistem Pengendalian Internal Terhadap Kinerja Pengelolaan Keuangan Pada Badan Keuangan Daerah Provinsi Nusa Tenggara Timur Yohana Talo; Yohanes Demu; Maria P. L. Muga
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2915

Abstract

This research aims to determine the effect of implementing good governance and an internal control system on financial management operations at the Regional Financial Agency of East Nusa Tenggara Province. The total research sample was 36 people. This research uses a type of causal research with a quantitative descriptive research approach. The data analysis technique used in this research is linear multiple regression data analysis. Based on the results of data analysis using linear multiple regression, it shows that the independent variables, namely good governance and the internal control system, have a significant effect on the dependent variable, namely financial management performance, the influence of the independent variable test good governance (X1) and the internal control system (X2) on financial management performance ( Y) of 44.5%.
Penerapan Corporate Social Responsibility (CSR) pada PT. Nampar Nos Kabupaten Manggarai Maria Minarti Nandi; Minarni A. Dethan; Maria P. L. Muga
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4557

Abstract

The purpose of this study is to analyze the Implementation of Corporate Social Responsibility (CSR) at PT Nampar Nos Ruteng. The research method used in this study is descriptive qualitative which aims to understand the phenomenon in depth regarding how the implementation of Corporate Social Responsibility can help PT Nampar Nos in managing the environmental impact of its operational activities. Through data collection focusing on direct observation, interviews, or document analysis. The results of the study that Corporate Social Responsibility (CSR) at PT. Nampar Nos has been implemented optimally. The results of the study indicate that PT Nampar Nos balances economic benefits and environmental sustainability through reforestation programs, empowerment of local workers, and management of plastic waste by UMKM.
Co-Authors Anthon S. Y. Kerihi Irmawati Handayani Wahid Lidya Even Jelista Dima Maria Adriana Irama Koli Maria Minarti Nandi Minarni A. Dethan Novi Theresia Kiak Paulina Digta Isu Sarlin P. Nawa Pau Welhelmina Ballo , Fransina Yohana Talo Yohanes Demu