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All Journal Jurnal Promosi Pendidikan Ekonomi SAR (Soedirman Accounting Review): Journal of Accounting and Business International Journal of Science and Society (IJSOC)
Ansori, Wakhid
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Materials Science & Nanotechnology Social Sciences

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The Role of Information System Technology, Taxation Socialization on Taxpayer Compliance Moderated by Government Trust Susanti, Heni; Ansori, Wakhid; Pardosi, Agnes Mariana; Pangaribuan, David; Triyana, Yeni; Nurhayati, Tutty
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1334

Abstract

The purpose of this study is to empirically test and analyze the impact of information system technology (e-filing), tax socialization, and government trust on the compliance of individual taxpayers at the North Bekasi Pratama Tax Office. Adopting an associative quantitative approach, the research employs a sample size of 100 respondents, selected using the Slovin formula. Data was collected using a questionnaire with a Likert scale. The findings of the study are presented below conclude that (1) The implementation of e-Filing has a discernible and substantial impact on taxpayer compliance, (2) The socialization of taxes has a positive and significant effect on the compliance of taxpayers, (3) The level of trust that the government is perceived to have by the public has a positive and significant impact on the extent to which taxpayers comply with the relevant regulations,(4) The degree of trust placed in the government by the public moderates the application of information system technology (e-filing) in influencing individual taxpayer compliance, (5) The degree of trust placed in the government by the public moderates the extent to which the government is able to socialize tax activities on the basis of individual taxpayer compliance. The findings of this study offer encouraging indications for the government, particularly the DJP, and taxpayers alike, in terms of maintaining the trust placed in them by the wider community. The efficacy of the system with respect to government services and researchers also contributes to the expansion of knowledge and awareness.
RAHASIA AKUNTANSI MANAJEMEN DALAM MENDUKUNG TACTICAL DECISION MAKING YANG ADAPTIF: SEBUAH KAJIAN TEORITIS Ansori, Wakhid; Machdar, Nera Marinda
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14, No 1 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v14i1.11412

Abstract

Dalam menghadapi lingkungan bisnis yang kompetitif, pengambilan keputusan yang adaptif dan pemahaman konsep biaya relevan dalam pengambilan keputusan taktis sangatlah krusial. Meski demikian, banyak perusahaan masih menghadapi tantangan dalam memahami dan menggunakan konsep biaya relevan secara mendalam. Studi sebelumnya menunjukkan bahwa dengan mempertimbangkan biaya relevan, perusahaan dapat lebih mudah mengenali produk atau jasa yang menguntungkan. Tujuan penelitian adalah untuk memperdalam pemahaman tentang peran akuntansi manajeman dalam mendukung pengambilan keputusan taktis khususnya penerapan konsep biaya relevan dalam berbagai konteks. Penelitian ini diharapkan dapat memberikan panduan bagi perusahaan dalam pengambilan keputusan taktis, meningkatkan efisiensi operasional, serta meningkatkan profitabilitas. Pendekatan penelitian yang digunakan adalah melalui metode kualitatif berupa literature review. Hasil dari penelitian ini menunjukkan penggunaan biaya relevan dalam akuntansi manajemen memiliki peran penting dalam pengambilan keputusan taktis. Pengambilan keputusan taktis merupakan proses menentukan pilihan alternatif yang tersedia berupa decision to make or buy a product or service, to accept or reject a special order, or to keep or drop a product or service dan sell or process further a product. Fungsi biaya relevan mencakup pemberian informasi, analisis keuntungan dan kerugian, evaluasi alternatif, serta pemilihan opsi yang paling menguntungkan.
The Effect of Participatory Budgeting on Budget Risk Avoidance, Budget Slack and Organizational Performance Accountability Ansori, Wakhid; Pangaribuan, David; Nuryati, Tutty
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 11 No 1 (2026): June 2026
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2026.11.1.18830

Abstract

This study aims to analyze the role of participatory budgeting in influencing budgeting risk, budgetary slack, and organizational performance accountability. Budgeting is a fundamental management tool that functions as a mechanism for planning, coordination, supervision, performance evaluation, and motivation. However, the involvement of multiple parties in the budgeting process creates both opportunities and challenges. While participatory budgeting enhances transparency, information quality, commitment, and motivation, it may also trigger dysfunctional behaviors such as budgetary slack, information asymmetry, and conflicts of interest. Using a deductive qualitative approach based on literature review, this article examines the behavioral aspects of budgeting, agency theory perspectives, and the ethical implications of budgetary slack. The findings indicate that participatory budgeting can improve performance accountability by increasing ownership, strengthening organizational commitment, and reducing budget variance. Nevertheless, excessive or poorly managed participation may increase budgeting risks, including inaccurate cost estimates, operational risks, financial risks, and opportunistic behavior. Risk aversion and information asymmetry are identified as key factors contributing to the emergence of budgetary slack. The study concludes that participatory budgeting positively affects managerial performance and organizational accountability when supported by ethical standards, transparency, strict supervision, and effective coordination. Properly managed participation can reduce budgeting risk and minimize budgetary slack, thereby improving efficiency, strengthening governance, and enhancing organizational performance.
Co-Authors Heni Susanti, Heni Nera Marinda Machdar Nurhayati, Tutty Nuryati, Tutty Pangaribuan, David Pardosi, Agnes Mariana Triyana, Yeni