Articles
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK HOTEL KOTA MADIUN
Devi Nurkumalasari, Ariska;
Wahyudi Utomo, Supri;
Wahyuning Sulistyowati, Nur
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako
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Penelitian ini untuk menguji pengaruh kesadaran, administrasi perpajakan dan sanksi pajak terhadap kepatuhan WP hotel di Kota Madiun. Jenis Penelitian menggunakan penelitian kuantitatif. Obyek penelitian seluruh WP hotel di Kota Madiun dengan memakai teknik sampling jenuh. Sumber penelitian menggunakan data primer. Teknik analisis data adalah statistik deskriptif. Penelitian ini menghasilkan kesadaran, administrasi perpajakan dan sanksi pajak memiliki pengaruh signifikan terhadap kepatuhan WP hotel Kota Madiun. Dimana sanksi pajak merupakan variabel yang paling berpengaruh karena memberikan peringatan dan teguran secara administrasi ataupun pidana dengan memberikan efek jera untuk memenuhi kewajibannya sebagai WP.
Does Smartphone-Based Quizlet Affect Students Learning Interest?
Styaningrum, Farida;
Sulistyowati, Nur Wahyuning;
Wibowo, Agus
Dinamika Pendidikan Vol 16, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang
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DOI: 10.15294/dp.v16i1.28780
This study aimed to provide empirical evidence of the effect of smartphone-based Quizlet on students’ learning interest in Universitas PGRI Madiun, Indonesia. This study was pre-experimental with a one-shot case study that is a group that got help, and the results were observed next. The population were accounting education students in Universitas PGRI Madiun. 54 students received smartphone-based Quizlet assistance in learning activities. We used statistical testing to test comparisons formulated in research hypotheses using simple linear regression tests. The results proved empirically that the use of smartphone-based Quizlet affected the students' learning interest in Universitas PGRI Madiun, Indonesia. The menu provided in the Quizlet application could activate students in learning and give a positive effect to students. Students became active in learning activities, did assignments on time, and learnt independently. The Quizlet application can be used as material for educators to consider increasing student interest in learning social science.
PT INKA's Export Marketing Strategy Towards Competitive Advantage
Noviati, Putri;
Nuraina, Elva;
Sulistyowati, Nur Wahyuning
SENTRALISASI Vol 11, No 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong
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DOI: 10.33506/sl.v11i1.1512
This study aims to analyze PT INKA's export marketing strategy towards competitive advantage until 2018. Researchers use primary and secondary data sources with interview and documentation data collection techniques. The results of the study revealed that PT. INKA has: (1) Strength, very competitive pricing power and strong human resources, especially the marketing team, in addition to the influence of marketing assistance from the ambassador (RI for overseas); (2) Weaknesses in the export marketing strategy lie in production, one of which is engines and wheels which are still imported by China, which does not yet have the International Railway Industry Standard Certification (IRIS); (3) Opportunities, can make efforts to further strengthen the penetration of Indonesian companies in the African region; (4) Threats, to providers of facilities and infrastructure needs that must be obtained from imports from other countries, besides that competitors are afraid to dare to reduce interest costs or extend the tenor for the purchase of goods. The high taxes that must be issued for the delivery of goods are the biggest threat, this is confirmed by the informants.
PENGARUH MOTIVASI EKSTRINSIK DAN PRESTASI BELAJAR AKUNTANSI TERHADAP MINAT INVESTASI DAN KEPUTUSAN INVESTASI MAHASISWA FE PROGRAM STUDI AKUNTANSI UNESA
Sulistyowati, Nur Wahyuning
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 3 No. 1 (2015)
Publisher : UNIVERSITAS NEGERI SURABAYA
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DOI: 10.26740/jepk.v3n1.p76-90
This study aimed to analyze the effect of extrinsic motivation and academic achievement for investment interest and investment decisions study. The results showed that extrinsic motivation has direct significant effect on accounting learning achievement. Accounting learning achievement does not significantly influence the investment interest. Extrinsic motivation has significant effect on investment interest. investments Interest significantly influence investment decisions. accounting Learning achievement has significant effect on investment decisions, and extrinsic motivation significantly influence investment decisions. While extrinsic motivation indirectly has a significant influence on investment decisions through investment interest, so that the interest showed to mediate investment extrinsic motivation on student investment decisions, and learning achievement of accounting has a significant influence on investment decisions through investment interest, so that the investment interest shown to mediate the learning achievement of accounting student investment decisions. The findings in this study is that the investment interest plays an important role in investment decisions of students.
Does Smartphone-Based Quizlet Affect Students Learning Interest?
Styaningrum, Farida;
Sulistyowati, Nur Wahyuning;
Wibowo, Agus
Dinamika Pendidikan Vol 16, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang
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DOI: 10.15294/dp.v16i1.28780
This study aimed to provide empirical evidence of the effect of smartphone-based Quizlet on students’ learning interest in Universitas PGRI Madiun, Indonesia. This study was pre-experimental with a one-shot case study that is a group that got help, and the results were observed next. The population were accounting education students in Universitas PGRI Madiun. 54 students received smartphone-based Quizlet assistance in learning activities. We used statistical testing to test comparisons formulated in research hypotheses using simple linear regression tests. The results proved empirically that the use of smartphone-based Quizlet affected the students' learning interest in Universitas PGRI Madiun, Indonesia. The menu provided in the Quizlet application could activate students in learning and give a positive effect to students. Students became active in learning activities, did assignments on time, and learnt independently. The Quizlet application can be used as material for educators to consider increasing student interest in learning social science.
PERLAKUAN INSTRUMEN KEUANGAN BERDASARKAN SAK KONVERGENSI IFRS
Elly Astuti;
Nur Wahyuning Sulistyowati
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA
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DOI: 10.29040/jap.v20i1.518
Tujuan penelitian ini untuk mengungkapkan implementasi SAK berbasis IFRS dalam komponen instrument keuangan. Pendekatan yang dilakukan dengan anlsisis deskriptif kualitatif untuk memperbandingan regulasi dengan laporan keuangan perusahaan. Penelitian ini hanya melibatkan satu perusahaan perbankan yaitu bank BTN. Pemilihan Bank BTN karena karakteristik khususnya yang memberikan pinjaman untuk Kredit perumahan Rakyat dengan waktu jatuh tempo yang sangat lama sehingga dimungkinkan perlakuan instrument keuangannya mengalami perbedaan. Hasil analisis menunjukkan bahwa Bank BTN telah mematuhi semua regulasi SAK berbasis IFRS yang berkaitan dengan instrument keuangan. Hal ini dimungkinkan karena proses adaptsi IFRS yang dilakukan oleh IAI secara bertahap sehingga pihak perbankan dapat menerapkanya secara berkesinambungan guna meningkatkan kualitas informasi akuntansi yang disajikan. Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai pengembangan regulasi mengenai instrument keuangan sehingga dapat menghasilkan informasi yang relevan bagi proses pengambilan keputusan ekonomik berbagai pihak.
MENGUPAS PRAKTIK PENGELOLAAN ADMINISTRASI KEUANGAN KANTOR KECAMATAN
Nora Erfianingtyas;
Supri Wahyudi Utomo;
Nur Wahyuning Sulistyowati
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 7 No 1 (2022): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)
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DOI: 10.34202/imanensi.7.1.2022.33-40
The purpose of this study was to find out more about the financial administration management practices of the West District Head Office, West District, Magetan Regency. This type of qualitative research is descriptive and data obtained from interviews, observations, and documentation. The study resulted in the findings that the West Camat office in managing financial administration is in accordance with Permendagri No.64 of 2013 and the financial information compiled includes LRA; LO; balance sheet; LPE; and CaLK. The obstacles faced by the sub-district office are delays in the preparation and reporting of financial information, besides that the compilers of financial information at the West sub-district office are not from the accounting department. Abstrak Tujuan penelitian ini mengetahui lebih jauh praktik pengelolaan administrasi keuangan Kantor Camat Barat Kecamatan Barat Kabupaten Magetan. Jenis penelitian kualitatif deskriptif dan data didapatkan dari interview, pengamatan, dan dokumentasi. Penelitian menghasilkan temuan bahwa kantor Camat Barat dalam pengelolaan administrasi keuangan sudah sesuai Permendagri No.64 Tahun 2013 dan informasi finansial yang disusun meliputi LRA; LO; Neraca; LPE; dan CaLK. Hambatan yang dihadapi kantor camat adalah keterlambatan dalam penyusunan dan pelaporan informasi finansial, selain itu penyusun informasi finansial pada kantor Camat Barat bukan berasal dari jurusan akuntansi.
Media Fun Accounting Berbasis Ular Tangga Dalam Upaya Peningkatan Hasil Belajar Materi Akuntansi Jurnal Khusus
Serly Olivia Prasmadani;
Supri Wahyudi Utomo;
Nur Wahyuning Sulistyowati Nur
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya
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DOI: 10.30656/jak.v8i2.2840
Penggunaan media pembelajaran yang menarik dapat membantu guru dalam menyampaikan materi pembelajaran tentunya di SMA N 6 Madiun yang sudah menerapkan sistem fullday. Namun, kebanyakan guru masih beranggapan apabila menggunakan media pembelajaran rumit dan memerlukan waktu cukup lama sehingga siswa merasa bosan dalam mengikuti pembelajaran akuntansi. Dari hal tersebut banyak ditemukan siswa yang tidak jauh dari KKM yang di tetapkan sekolah. Maka dari itu guru sebagai seorang pendidik harus pandai dalam mengembangkan media pembelajaran. Tujuan penelitian ini, untuk menguji kevalidan, kepraktisan dan keefektifan media pembelajaran fun accounting berbasis ular tangga dan bagaimana perolehan hasil belajar siswa sebelum dan setelah menggunakan media pembelajaran fun accounting berbasis ular tangga. Model pengembangan yang dalam penelitian ini adalah ADDIE. Sampel yang digunakan yakni kelas XII IPA II SMA Negeri 6 Madiun sebanyak 35 siswa. Teknik pengumpulan data meliputi observasi, wawancara, kuesioner serta tes hasil belajar. Hasil penelitian menunjukkan bahwa media pembelajaran fun accounting berbasis ular tangga dapat dikategorikan ke dalam kriteria valid, praktis dan efektif serta bisa meningkatkan perolehan hasil belajar siswa pada materi akuntansi sub bagian jurnal khusus. Kata Kunci : Media, Fun Accounting, Ular Tangga
Apakah Audit Judgment Dipengaruhi oleh Ukuran Perusahaan, Tekanan Ketaatan, dan Pengetahuan Auditor?
Winda Apriliastuty;
Supri Wahyudi Utomo;
Nur Wahyuning Sulistyowati
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana
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DOI: 10.33510/statera.2019.1.2.1-13
This study aims to examine the effect of company size, compliance pressure, and auditor knowledge on audit judgment. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 18 companies 56 financial statements. The data analysis technique used in this study is a statistical regression using the IBM SPSS Statistics version 22 program. The results show that: obedience pressure and auditr knowledge influence audit judgment because obedience pressure is influenced by the client and the senior auditor and the level of knowledge influence judgment given the auditor. The size of the company does not affect audit judgment because a small amount of assets does not affect the evaluation results of the auditor's judgment.
Determinan Mutu Belajar Mahasiswa Pendidikan Akuntansi Akibat Covid-19
Nisa Fardani;
Supri Wahyuning Utomo;
Nur Wahyuning Sulistyowati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 2 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya
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DOI: 10.26740/jpak.v9n2.p254-261
This study aims to partially test the effect of e-learning and motivation on the learning quality of UNIPMA Accounting Education students due to Covid-19. This type of research is quantitative research with data collection techniques using questionnaires. This research was conducted on students of Class 2017, 2018, and 2019 with a population of 78 respondents with a saturated sample of 78 student respondents. The results prove that the learning quality of UNIPMA Accounting Education students as a result of Covid-19 is positively and significantly affected by e-learning, namely with the opportunity to work together, through the availability of software so as to facilitate the learning process simultaneously without any constraints on distance. In addition, motivation also affects the quality of student learning, namely with the ambition and desire to succeed students in improving their competencies.