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Hafid Aditya Pradesa
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Innovation Business Management and Accounting Journal
Published by CV. Jaya Rezwid Mahameru
ISSN : 28288599     EISSN : 28292111     DOI : https://doi.org/10.56070/ibmaj
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. Organizational Behavior 5. Human Resource Management 6. Marketing Management 7. Operating Management 8. Strategic Management 9. Financial Management 10. Behavioral Accounting 11. Public Accounting 12. Accounting Information System 13. Banking Account 14. Management Accounting 15. Sharia Accounting 16. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
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Level of Taxpayer Trust in Tax Officials (Study on Taxpayers in Bekasi City) Sihite, Putriani Magdalena; Riyanto, Didik; Abdillah, Abdillah
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.64

Abstract

This study aims to understand the perception of the level of trust of taxpayers towards tax officials. This type of research is descriptive quantitative with research data obtained directly from respondents' answers to questionnaires. The population in this study is individual taxpayers registered in Bekasi city. The sampling technique used in this study is a simple random sampling technique. The results showed that the perception of the level of trust in the character of tax officials states that taxpayers believe in the character of tax officials which includes attitude, personality and integrity. Then the perception of the level of trust in the performance of tax officials which includes leadership, discipline and competence of tax officials where taxpayers lack confidence in the performance of tax officials. Therefore, the perception of the level of taxpayer trust in tax officials from the overall survey results which include character and performance states that taxpayers lack trust even though the results of the survey trust in the character of taxpayers trust but are very close to less trust.
Impact of Tax Rates and Sales Growth On Tax Avoidance Suaidah, Imarotus; Rahayu, Puji
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.65

Abstract

This research aims to examine the effect of tax rates and sales growth on tax avoidance. This research is focused on telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sampling technique uses the purposive sampling method which amounts to 42 samples. As for the data analysis technique used is multiple regression analysis by testing classical assumptions first. The results of the data analysis that have been carried out show that the tax rate does not affect tax avoidance in telecommunications companies, while sales growth has an influence on tax avoidance of 0.389 which is included in the low category, then the tax rate and sales growth have an influence together on tax avoidance by 13.5%.
How Implementation of Roadside Towing Application to Increase Interest in Using Car Towing Services? Saputro, Rafi Eko; Afisa, Tiara; Hendratno, Dian Safira Putri; Reginawati, Temi; Hilal, Achmad; Ambarwati, Diana
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.67

Abstract

A towing service business for car owners experiencing problems is a breath of fresh air so that road users no longer need to worry and can continue their journey in peace. Car towing services are a promising business in the current era, considering the large number of cars on the road. For this reason, the Roadside Towing website application allows users to easily order services for transporting broken down or damaged vehicles. This research aims to determine implementation, obstacles, and evaluation when experiencing obstacles in using the roadside towing application for towing service users. This research collects data using observation, experiment, and literature study. The informants in this research were 3 first users of the Roadside Towing website application in East Java and 2 founders. The Roadside Towing website application can technically be implemented for car towing service users by paying attention to the technical aspects of ordering services, obstacles, and evaluation using this application. It is hoped that future researchers can research with more significant number of informants and appropriate variables to increase their contribution in the field of operational management.
Achieving Superior Performance: Exploring the Relationship Between Work Stress, Work Culture, and Job Satisfaction Purwanto, Hari; Rismawati, Rismawati; Susanto, Agus
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.57

Abstract

The purpose of this study is to analyze work stress on employee performance at the State Treasury Service Office, to analyze the influence of work culture on employee performance at the State Treasury Service Office, to analyze the effect of job satisfaction on employee performance at the Kupang State Treasury Service Office, and to analyze the dominant influence on employee performance at the State Treasury Service Office (KPPN). This research is a mix methods research. Variables in the study are variables of work stress, work culture, job satisfaction and employee performance. Population and Research Sample are KPPN employees. Survey data collection techniques are by providing research instruments to respondents (employees selected to be samples). As well as in-depth interviews. Data Analysis Method is cross section data that leads to individuals, companies or between regions, cross section data is calculated using SPSS 25. The results of this study, (1) work Culture partially has a significant effect on the performance of KPPN employees, (2) partial job satisfaction has a significant effect on the performance of KPPN employees.
Public Accountability in Non-Profit Organizations in Kampung Tridi Malang Besin, Egidio Da Neves Brito; Sopanah, Ana; Hasan, Khojanah
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.59

Abstract

This writing aims to find out how public accountability is for non-profit organizations in Tridi Village, Malang City. This study uses qualitative methods with descriptive analysis. The results of the research show that Kampung Tridi has implemented the principle of accountability starting from the planning, implementation, and accountability processes quite well. Where, in the plan, Tridi village administrators hold regular meetings to discuss the work program to be held and also the budget. Meanwhile, in the process of implementing it, Tridi village administrators kept records regarding income and expenses in Tridi village and in the implementation of the work program all residents participated, this indicates residents' awareness of accountability and transparency in financial management in Tridi Malang village. Next, in the process of accountability the management of Tridi village reports regularly to the residents on the financial reports that have been recorded, this indicates that there is openness to the residents so that the community's trust in the management of Tridi village is getting higher. However, related to the financial reports that are made are still very simple, because they only record income and expenses, they are not guided by the standards that apply to non-profit organizations today, namely ISAK 35.
The Influence of Perceived Ease, Perceived Risk, System Security, and Service Quality on Trust in Transactions Using Shopee E-commerce Nurikmah, Tri; Mudjiyanti, Rina; Santoso, Suryo Budi; Amir
Innovation Business Management and Accounting Journal Vol. 2 No. 4 (2023): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i4.70

Abstract

The rapid development of information technology has an impact on the transaction style of Indonesian society. This has led to the emergence of online transaction activities. This research has the purpose to prove whether there is an influence of perceived ease, perceived risk, system security, and service quality on trust in transacting using Shopee e-commerce. The research sample consists of students at Muhammadiyah University of Purwokerto, with the condition that these students are users of Shopee e-commerce and have transacted at least once. The purpose is to assess the factors of using Shopee e-commerce from the perspective of students. The analysis results indicate that perceived ease, system security, and service quality have a significant positive influence on trust in transacting using Shopee e-commerce. Meanwhile, perceived risk has a significant negative impact on trust in transacting using Shopee e-commerce.

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