cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Daengs
Contact Email
jurnaleko45@gmail.com
Phone
+62816535759
Journal Mail Official
jurnaleko45@gmail.com
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
Akuntansi'45
Published by Universitas 45 Surabaya
ISSN : 28287215     EISSN : 27472647     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
 21   22   23   24   25 
Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Kasus Wajib Pajak Orang Pribadi di Wilayah Kantor Pelayanan Pajak Pratama Tampan Pekanbaru Siti Rahayu Ningsih; Evi Marlina; Muhammad Ahyaruddin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3356

Abstract

This research aims to examine the influence of taxpayer awareness and tax sanctions on individual taxpayer compliance. In this research, the method used for data collection was a questionnaire. The population in this study is individual taxpayers registered at the Pratama Tampan Pekanbaru Tax Service Office. Sampling used the random sampling method, with a total sample of 160 taxpayers. This research is quantitative research, the data obtained was processed using SPSS version 21. The results of this research show that taxpayer awareness and tax sanctions influence individual taxpayer compliance.
Pengaruh Sosialisasi Pajak, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kecamatan Cicurug Kabupaten Sukabumi Rizky Pebriansyah; Susy Hambani; Yoyok P.Hutomo
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3357

Abstract

Land and build tax is one of the sources of revenue. Taxpayer compliance in paying land and building tax can make it easier for local governments to carry out regional development. But in reality, not all taxpayers fulfill tax obligations. there are still many people who don’t pay and report taxes, this hinders the government in obtaining state revenue from the taxation sector and also hampers regional development.This study aims to determine the effect of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying land and building tax rural and urban sector (PBB-P2) in cicurug district, sukabumi regions. The population in this study were all PBB-P2 taxpayers in Nanggerang village, cicurug district, sukabumi regoins consisting of 2.521 taxpayers. In withdrawing the sample, purposive sampling method was used. Based on slovin formula, the number of samples or respondents in this study was 100 taxpayers of PBB-P2 with sampling techniques classified into probability sampling with proportional sampling. the result showed that simultaneously tax socialization, taxpayer awareness, and tax sanctions have a positive effect on compliance of taxpayers of PBB-P2. Partially tax socialization has no effect on on compliance of taxpayers of PBB-P2, while taxpayer awareness and tax sanctions have a positive effect on compliance of taxpayers of PBB-P2.
Pengaruh Isu Overtourism Terhadap Sustainable Tourism Yang Ada di Bali Ni Putu Wisna Nadya Baby Bellinda; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3358

Abstract

Abstract The global economy has suffered as a result of the COVID-19 health crisis, particularly the travel and tourism industry. The COVID-19 pandemic has caused major losses for the tourism industry. However, as the impact of COVID-19 decreases, current tourism behavior causes the possibility of overtourism. Over the past few years, the desire for “revenge tourism” has increased as a result of negative feelings caused by the COVID-19 pandemic. Excessive tourism also has a negative social impact from a psychological point of view, but from a psychological point of view, it may be due to negative emotions accumulated over a period of time. Bali is also facing poor sustainable tourism development after the drastic economic decline caused by the COVID-19 pandemic. With the excessive increase in the number of tourists, will this have a negative impact on sustainable tourism development in Bali? This research was created to find out whether the overtourism that is being rumored will have an impact on workers for tourism development in Bali after the COVID-19 pandemic occurred several years ago.
Penggunaan Aplikasi Atlas dalam Audit Laporan Keuangan Kazza Savanah Zubaidi; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3359

Abstract

The development of the globalization era, especially through advances in digital technology, has had a significant impact on the practice of auditing financial statements. The application of the ATLAS (Audit Tools and Linked Archive System) application published by the Financial Professional Development Center of the Ministry of Finance is proof of how information technology is changing the audit paradigm from traditional to modern. ATLAS facilitates the audit process in accordance with the audit standards contained in the International Standards on Auditing (ISA) which includes the risk assessment stage, risk response stage, and reporting stage. The research method used is descriptive qualitative, based on historical data which includes literature and studies from previous research as well as the results of interviews with auditor staff from one of the KAPs in Surabaya. All information collected is then analyzed and conclusions are drawn based on the research results. The research findings in this article highlight the advantages of the ATLAS application in collecting and analyzing data more accurately and quickly, as well as strong security features to protect data integrity during the audit process. Although there were initial challenges related to the complexity of using this application, the adaptations made by auditors had a long-term positive impact on the audit process.
Analisis Kualitas Pelaporan Keuangan dalam Upaya Meningkatkan Akuntabilitas Laporan Keuangan di Puskesmas Bantargadung Eki Rahmattuwloh; Acep Suherman; Iqbal Noor
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3360

Abstract

This research was conducted to determine the quality of financial reporting and the level of accountability of financial reports at the Bantargadung Community Health Center, Sukabumi Regency. This research uses a qualitative method using an associative descriptive approach. The results of this research show that the Bantargadung Community Health Center has implemented Government Accounting Standards (SAP) in preparing its financial reports, but in preparing its financial reports the Bantargadung Community Health Center lacks human resources from accounting personnel so that the level of accountability in the financial reports at the Bantargadung Community Health Center is less than optimal.
Pemetaan Penelitian Seputar Kualitas Audit : Analisis Bibliometrik Vosviewer Auria Revi Marisa; Ahmad Fahrudin Alamsyah; Sri Andriani
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3361

Abstract

This study was studied to analyze research maps related to Quality Audit with bibliometric Vosviewer studies. The techniques used in reviewing the data in this study are: (1) in a span of 10 years starting from 2014 to 2024 by utilizing the Publish or Perish application through google schoolar which uses the keyword Audit Quality with a result of 500. (2) Sorting out the metadata of the article in accordance with the criteria to be researched through the help of Mendeley. (3) Map the results of the VOSViewer bibliometric visualization related to Quality Audit by grouping based on the number of clusters and items. The results show that the number of publications about Audit Quality is divided into 3 clusters and 50 topic items related to Audit Quality. The involvement and role of this research is to visualize the main points of research related to Quality Audit. The results of this visualization can be used as a reference for the next researcher to carry out further research.
Analisis Prosedur Audit Kas Setara Kas BLUD Puskesmas X Oleh KAP ENHA Puput Mia Ayuningtias; Diah Hari Suryaningrum
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3362

Abstract

This research aims to analyze the cash equivalent audit procedures at the Regional Public Service Agency, Puskesmas X, which are implemented by the ENHA Public Accounting Office. The research method used is descriptive-qualitative with a case study approach, and the technical data analysis used is descriptive analysis, which is used to describe the cash equivalent audit procedures implemented by KAP ENHA. The cash equivalent audit procedure implemented by KAP ENHA consists of control and substantive tests. Substantive tests carried out by KAP ENHA are: comparing the cash equivalent balance in the financial report with the general ledger; carrying out cash taking; comparing the cash equivalent balance in the current account with the general ledger and trial balance; carrying out bank confirmations; making lead schedules or work papers; and evaluating the adequacy and disclosure of cash equivalents in BLUDs in the financial statements. The results of this research indicate procedures for implementing the audit of cash equivalents in BLUD Puskesmas disclosure of BLUD cash equivalents.
The Impact of Companies not Implementing Corporate Social Responsibility on Financial Performace : Literature Review Salsabila Alya Maharany; Sofinatus Solikhah; Hwihanus Hwihanus
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3363

Abstract

This research was conducted to determine the impact of the influence of Corporate Social Responsibility (CSR) on financial performance in several countries. This research was conducted with the aim of comparing the results of research on the influence of corporate social responsibility on financial performance in various countries and industries. The method used in this research is meta-analysis using qualitative methods in the form of international journals from several countries including India, China, Thailand, United States Kingdom. The results showed that CSR does not always provide consistent results. This study concludes that although Corporate Social Responsibility (CSR) on financial performance has a positive correlation, it is still considered trivial by companies in various countries.
Analisis Efektivitas Pengelolaan Dana Desa Dalam Pemberdayaan Masyarakat: (Studi Kasus di Desa Pasirpanjang Kecamatan Ciracap Kabupaten Sukabumi) Aldi Febriansyah; Elan Eriswanto; Tina Kartini
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3364

Abstract

This research aims to assess the effectiveness of village fund management in empowering communities in Pasirpanjang Village, Ciracap District, Sukabumi Regency. The method used is qualitative with a descriptive approach. The research results show that the people in Pasirpanjang Village do not understand the management of their village funds. Village fund management in Pasirpanjang has not been effective because it is not in accordance with Law no. 6 of 2014.
Analisis Kontribusi Pajak Hiburan Bioskop pada Pendapatan Asli Daerah Kota Pekanbaru Rahmat Fauzi; Annie Mustika Putri; Rudi Syaf Putra
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3365

Abstract

The purpose of this research is to determine the contribution of Cinema Entertainment Tax revenue to Regional Original Income, the impact of Government Regulation Number 21 of 2020 on cinema business actors, the obstacles and efforts faced by the Pekanbaru City Regional Revenue Agency on Cinema Entertainment Tax revenue. This research method uses qualitative methods. Data collection used interviews and documentation at the Pekanbaru City Regional Revenue Agency. The results of the interviews I have conducted show that the contribution to Cinema Entertainment Tax in 2020 - 2022 is based on justification in the good category. The efforts made by the Pekanbaru City Regional Revenue Agency to increase cinema entertainment tax revenues are firstly intensification, for those who have not registered, we will register them. secondly, for those who have registered, their tax payments will be seen, if they do not match the real conditions, a tab device will be installed. thirdly digitization and elimination of fines.

Page 23 of 32 | Total Record : 313

 21   22   23   24   25 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2020): Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2020): Jurnal Ilmiah Akuntansi More Issue