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All Journal Jurnal Kesehatan Tambusai Jurnal Nusa Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Yolanda Pratiwi
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Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health

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PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Yolanda Pratiwi; Enan Trivansyah Sastri
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.320

Abstract

This study aims to determine and test the influence of Subjective Norms, Moral Obligations, and Understanding of Tax Regulations both partially and together (simultaneously) on taxpayer compliance registered at the Bogor Pratama Tax Service Office. This study uses a quantitative method with a sample of 100 respondents. Respondents in this study were taxpayers registered at the Bogor Pratama Tax Service Office. The data analysis technique used to answer the hypothesis is multiple linear regression analysis. The results of the research that has been conducted state that subjective norms have a positive effect on taxpayer compliance. Moral obligations have a positive effect on taxpayer compliance. Understanding of tax regulations has a positive effect on taxpayer compliance. Subjective norms, moral obligations, and understanding of tax regulations together affect taxpayer compliance.
AMELOBLASTOMA INCIDENCE IN CHILDREN : A SCOPING REVIEW Yolanda Pratiwi; Williyanti Suwondo; Harmas Yazid Yusuf
Jurnal Kesehatan Tambusai Vol. 5 No. 3 (2024): SEPTEMBER 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v5i3.30735

Abstract

Ameloblastoma is a benign tumor originating from odontogenic epithelial, slow growth and locally invasive. Ameloblastoma rarely occurred in children. Ameloblastoma in Western countries was estimated around 8.7 – 15%, meanwhile in Asia African countries the incidence was around 14.6 – 25%. This study aims to discover the incidence of ameloblastoma in children. This is a literature review study using scoping review approach and applying PRISMA ScR (Preferred Reporting Items for Systematic Reviews and Meta Analyses-Scoping Review) approach on searches utilizing Boolean Operators on databases PubMed, Science Direct, Sage Journals, and EBSCOhost with pre-arranged keywords using PCC framework, with keywords “((Ameloblastoma) AND (Pediatric) OR (Ameloblastoma) AND (Children))”. Total 11 articles eligible in this study. Ameloblastoma incidence in children was about 10 – 15%, where 11 – 18% occurred in children aged 14.7-year-old. The highest mean age was reported in Jordan with mean 16.0-year-old, while the lowest mean age was in Argentine with mean 10.8-year-old. The Incidence of ameloblastoma in children was about 10-15% based on eleven articles that have been identified using different sample collection techniques.
Peran Sistem Informasi Akuntansi Dalam Mengidentifikasi Dan Mencegah Kecurangan Pada Penyalahgunaan Akses Internal Perusahaan Muhammad Riyan Dani; Erik Martua Simatupang; Arif Anakampun; Yolanda Pratiwi; Dea Natalia; Rivana Perangin-angin; Jufri Darma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3876

Abstract

Internal access abuse is a form of fraud that can significantly harm a company, both financially and reputationally. Therefore, it is essential for companies to implement effective preventive measures to protect the integrity of their information systems and assets. This article discusses various strategies that can be applied to prevent fraud, including the implementation of strong internal controls, segregation of duties, and strict access controls. Additionally, features such as audit trails, clear security policies, and the use of advanced security technologies are key elements in detecting and preventing access abuse. Building a culture of ethics and transparency within the company, as well as providing ongoing education and training to employees, is also crucial for raising awareness of fraud risks. Conducting regular audits and risk assessments can help companies identify potential weaknesses in their internal control systems. By adopting a comprehensive and integrated approach, companies can protect their assets, maintain operational integrity, and build trust among employees and stakeholders, ultimately contributing to the long-term success of the organization
Co-Authors Arif Anakampun Dea Natalia Enan Trivansyah Sastri Erik Martua Simatupang Harmas Yazid Yusuf Jufri Darma Muhammad Riyan Dani Rivana Perangin-angin Williyanti Suwondo