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HEIDY PARAMITHA DEVI, S.Pd., M.Si.
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INVENTORY: JURNAL AKUNTANSI
Published by Universitas PGRI Madiun
ISSN : 25977202     EISSN : 2613912x     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
Arjuna Subject : -
Articles 129 Documents
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Infulance Street Lightning Taxes, Parking Taxes, and Hotel Taxes on Karawang Regency Local Revenue in 2009-2018 Noviardy Nurkasyfi Sukma Purwawinata
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.7780

Abstract

The purpose of this research is: 1) to analyze the influence of the Street Lighting tax on the Local Revenue, 2) to analyze the influence of the Parking tax on the Local Revenue, 3) to analyze the influenceof the Hotel tax on the Local Revenue. The research object used in this study is the local revenue that derived from Street Lighting taxes,Parking taxes and Hotel taxes in 2009 – 2018. Based on the results of this study show that the Street Lighting tax has a positive and significant influence on local revenue in 2009 – 2018, this can be shown by the significant of the Street Lighting tax is 0,000 < 0,05. The analysis of this study indicates that Street Lighting taxes have an influence on local revenue. Parking tax Doesn’t Have any significant influence on local revenue in 2009 – 2018, this can be shown by the significant of the Parking tax is 0,212 >0,05. The analysis of this study indicates that Parking taxes Don’t have an influence on local revenue. Hotel tax has a positive and significant influence on local revenue in 2009 – 2018, this can beshown by the significant of the Hotel tax is 0,000 < 0,05. The analysis of this study indicates that Hotel taxes have an influence on local revenue.
Pengaruh Opini Audit dan Temuan Audit BPK terhadap Kinerja Pemerintah Daerah pada Kabupaten/Kota di Provinsi Jawa Timur Rollis Ayu Ditasari; Muhamad Agus Sudrajat
INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v4i2.7668

Abstract

This study aims to prove empirically the effect of the Audit Opinion variable and BPK Audit Finding Variables on the Performance of Local Government in districts / cities in East Java Province. This study used purposive sampling with 148 samples obtained from districts / cities in East Java Province. Data testing was performed using: 1) Descriptive statistical test, 2) Classical assumption test, 3) Multiple linear regression and 4) Hypothesis test of the R Determination Coefficient and t test. The researcher processed the research data using special software, namely IBM SPSS Statistics 16. The results of the analysis of this study were 1) Audit Opinion has no effect on the performance of local governments in East Java. This is supported by the tcount value of -1.276 and table of -1.655 so that the tcount value is smaller than the t table value. The significance value is 0.204> 0.05, thus H1 is rejected. 2) BPK Audit findings affect the performance of local governments in East Java. This is supported by the tcount value of -2.267 and the t table of -1.655 so that the tcount value is smaller than the t table value. The significance value is 0.562< 0.05, thus H2 is accepted.Keyword; Audit Opinion; BPK Audit Findings and East Java Regional Government Performance.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pbb Fatikah Nur Khasanah; Arif Nugroho Rachman
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.8615

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pemahaman tentang peraturan perpajakan, persepsi sanksi perpajakan dan tingkat kepercayaan sistem pemerintahan terhadap wajib pajak atas Pajak Bumi dan Bangunan (PBB) di Kelurahan Bulakrejo. Penelitian ini menggunakan data primer dengan jumlah sampel 97 orang berdasarkan rumus Slovin. Teknik analisis data yang digunakan ialah analisis regresi berganda. Hasil penelitian secara parsial menunjukkan bahwa pemahaman peraturan perpajakan dan persepsi sanksi perpajakan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak, sedangkan tingkat kepercayaan terhadap sistem pemerintah tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Hasil penelitian secara simultan menunjukkan bahwa pemahaman tentang peraturan perpajakan, persepsi sanksi perpajakan dan tingkat kepercayaan pada sistem pemerintahan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar PBB.
Menjaga Keberlangsungan Umkm Pada Masa Wabah Covid-19 Moh. Ubaidillah
INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v4i2.7674

Abstract

This study aims to determine and obtain empirical evidence about the effect of governance and human resources on the sustainability of UMKM during the Covid-19 outbreak. Sampling in this study used a purposive sampling method which resulted in a sample of 100 UMKM actors in Magetan district. The method of data analysis in this research is using Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that governance had a positive effect on the sustainability of UMKM during the Covid-19 outbreak. Furthermore, human resources have a positive effect on the sustainability of UMKM during the Covid-19 outbreak.Keywords; UMKM Sustainability; Governance; Human Resources
Persepsi Pelaku Bisnis UMKM Terhadap Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Industri Konveksi Desa Botoran, Tulungagung Mutiara Rachma Ardhiani
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.8370

Abstract

This study aims to determine and analyze the perceptions of SMEs business actors in the convection industry in Botoran Village, Tulungagung on SAK EMKM. Documentation, observation, and interview techniques were used to collect data. Furthermore, interactive models of analysis are used to analyze the data. The results of the study found that the SMEs in the convection industry in Botoran Village, Tulungagung had not entirely implemented SAK EMKM so that the resulting financial reports were still not fair and not comparative. 
Pengaruh Kebijakan Perpajakan dan Inflasi Terhadap Penerimaan Pajak Nindita Dwi Marlyanti; Aristha Purwanthari Sawitri
INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v4i2.7669

Abstract

Indonesia needs to make arrangements and implementation of national development aimed at realizing welfare for the community. The national development cost is derived from the largest tax sector. The objective of the research is to analyze the influence of Self Assessment System, tax audit, tax collection and inflation on VAT acceptance in KPP Pratama Surabaya Karangpilang. The documentation method is used to obtain the VAT Acceptance report data KPP Pratama Surabaya Karangpilang period 2015-2018 and written data from Bank Indonesia with purposive sampling technique. Samples obtained 48 months during the period 2015-2018. Partial research results show if only tax billing variables have an effect on VAT acceptance in KPP Pratama Surabaya Karangpilang. Based on the results of the research obtained, KPP Pratama Surabaya is expected to increase service and outreach activities in order to provide understanding and awareness of the importance of paying taxesKeywords; Tax; PPN and Inflation
Analisis Kondisi Keuangan Pemerintah Kabupaten Di Kalimantan Ika Kurnia Indriani; Melati Pramudita Lestari; Merry Triani
INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v4i2.7675

Abstract

An assessment of the financial condition of district governments in Kalimantan will provide an early warning to implement good regional financial management, so that regional financial health can be maintained. An analysis of the financial condition of district governments on the island of Kalimantan  has never been carried out. The APBD is one of the stimuli used by district governments to encourage regional economic growth. Therefore, based on this phenomenon, it is necessary to analyze the financial condition of the district government in all regions of Kalimantan. This study uses a descriptive quantitative approach using the method of budget solvency, service solvency, and financial independence. The data used is secondary data, namely the 2014-2018 Budget Realization Report. The study population was 37 district governments on the island of Kalimantan. The research sample was 185 samples. The results of the research by the Government of Mahakam Ulu Regency which is located in East Kalimantan Province and Sekadau Regency in West Kalimantan Province have the highest budget solvency, while the solvency of Sambas Regency in West Kalimantan and Kutai Kartanegara in East Kalimantan has the lowest budget solvency. The best financial independence in all districts in Kalimantan was obtained by Penajam Paser Utara District in East Kalimantan and Lamandau District in Central Kalimantan. The lowest level of financial independence was obtained by Kayong Utara District, West Kalimantan and Mahakam Ulu Regency, East Kalimantan. Tana Tindung and Mahakan Ulu districts had the highest service solvency, while Kubu Raya and Sambas districts had the lowest solvency.Keywords; Budgetary Solvency; Financial Independence; Service-Level Solvency; and District Governments
Technology Acceptance Model Dalam Penerapan Sistem Pajak Online Di Kota Madiun N Nuryanto
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.8974

Abstract

The purpose of this study was to determine the factors that influence the acceptance of information technology systems by teachers in the Madiun City Government by using the Technology Acceptance Model. This research model adopted directly from the research of Tangke (2004) by using perceptions of usefulness and ease of use, which are independent variables and actual use as dependent variables. Data in the form of a questionnaire were collected using the online survey method. The number of questionnaires was 400 questionnaires distributed, 64 of which were successfully collected and can be analyzed. The method of analysis using multiple regression methods. The results of this study indicate that the perceived usefulness and convenience of users have a significant effect on the real use variable.Keywords: Information technology systems; perceived usefulness; ease of user; and actual
Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak Candra Febrilyantri
INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v4i2.7670

Abstract

This research aims to test the influence of profit management, profitability and the size of companies on tax aggressiveness. The research population is a manufacturing company registered in IDX of the automotive sub-sector in 2015-2019. The method in sampling this study uses purposive random sampling with a total of 55 samples companies. The method of analysis used is multiple regression analysis techniques. The results showed that earnings management had no effect on tax aggressiveness, profitability had an effect on tax aggressiveness, and corporate size had an effect on tax aggressiveness. The implications of this research are expected by entrepreneurs and the public to be aware of the obligation of taxation to pay taxes in order to make Indonesia's economy better and more stable.Keywords; Tax Aggressiveness; Profitaility; Size; Earnings Management
Inovasi Pengelolaan Manajemen Laba Sektor Perkebunan: Perspektif Fundamental Financial S Sriyono
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.8261

Abstract

Abstrak.Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan dan Firm Size terhadap Manajemen Laba.. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan menggunakan metode purposive sampling.  Sampel didalam penelitian ini sebanyak 50 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diambil dari Bursa Efek Indonesia. Analisis data menggunakan analisis Eviews 9 dengan tujuan menguji Perencanaan Pajak (X1), Profitabilitas (X2), Beban Pajak Tangguhan (X3), Firm Size (X4) terhadap Manajemen Laba  (Y). Hasil penelitian ini menunjukkan bahwa secara simultan terdapat pengaruh yang signifikan antara Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan dan Firm Size terhadap Manajemen Laba. Sedangkan secara parsial Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan tidak memiliki pengaruh signifikan terhadap Manajemen Laba. Firm Size memiliki pengaruh signifikan terhadap Manajemen Laba..

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