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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Jovi, Christian
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ONLINE LEARNING FOR STUDENTS: IMPACT AND PERCEPTION Vinny Stephanie Hidayat; Ita Salsalina Lingga; Jovi, Christian
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.343

Abstract

The aim of this research is to examine how online learning affects students' academic achievement. Online learning is expanding quickly at all levels of official education, including the university level. This study at one of Bandung, Indonesia's private university seeks to ascertain the impact of online learning on students' perceptions and academic achievement. All current participants in the Accounting Study Program make up the study's population. The class of 2018-2022 members of Accounting Study Program who are currently enrolled in or have completed the Auditing course make up the sample for this study. Purposive sampling is the sample selection technique employed, while the research approach used is explanatory research. Using the T and F tests, multiple regression analysis, and SPSS, the study hypothesis is tested. According to the sample technique, questionnaires were given out to 113 students. Additionally, interviews were conducted to find out what students thought of online learning, both positively and negatively. The study's findings indicated that online learning has an impact on academic achievement. Although most students have positive perceptions of online learning, there are some negative ones as well. However, the university can address these negative perceptions by correcting the relevant errors.
PENGARUH DIGITAL TAXATION (E-FILING, E-BILLING DAN E-FAKTUR) TERHADAP KEPATUHAN WAJIB PAJAK Eddy, Endah Purnama Sari; Carolina, Verani; Jovi, Christian
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.677

Abstract

Peningkatan kepatuhan wajib pajak dari tahun ke tahun terus diharapkan oleh pemerintah. Seiring berjalannya waktu, teknologi digital juga terus mengalami kemajuan. Direktorat Jenderal Pajak (DJP) meluncurkan teknologi e-System (Electronic System) dalam upaya mengembangkan layanan perpajakan dengan kualitas yang lebih tinggi serta mempermudah pengawasan terhadap kepatuhan wajib pajak, diantaranya adalah e-Filing, e-Billing, dan e-Faktur. Penelitian ini bertujuan untuk memahami dan mengkaji pengaruh digital taxation (e-Filing, e-Billing, dan e-Faktur) terhadap kepatuhan wajib pajak. Penelitian ini menggunakan metode survei dengan jumlah 100 responden yang mewakili 61.419 wajib pajak di Kota Bandung Kecamatan Bandung Kidul dan menerapkan teknik statistik inferensial dalam menganalisis datanya. Hasil penelitian ini menunjukkan bahwa digital taxation (e-Filing, e-Billing, dan e-Faktur) berpengaruh terhadap kepatuhan wajib pajak.
Co-Authors Eddy, Endah Purnama Sari Ita Salsalina Lingga Verani Carolina Vinny Stephanie Hidayat