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Journal of International Accounting, Taxation and Information Systems
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 3048085X     DOI : https://doi.org/10.70865/jiatis
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly, (February, May, August, and November) Every year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 43 Documents
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The Level of People's Salt Business Empowerment (PUGAR) Reviewed From Market Demand Sadiqin, Amin; Sunarti, Sunarti
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.39

Abstract

The implementation of the People's Salt Business Empowerment Program (PUGAR (Pemberdayaan Usaha Garam Rakyat)) to intensify salt fields and boost people's salt productivity is considered slow. The PUGAR needs to be revitalized to enhance the welfare of salt farmers and achieve industrial salt self-sufficiency by 2015. The aim of this research is to analyze the empowerment of people's salt businesses (PUGAR) based on the aspects of Central Java's industrial salt demand, with a focus on determining the level of empowerment of salt businesses in the Central Java region. The research was conducted by distributing questionnaires to salt farmers and utilizing existing data. The results indicated low market demand but high social and cultural aspects and business sustainability. Short-term priority actions include optimizing applied technology for the production process, improving the distribution chain, and ensuring sustainable market information to stabilize the people's salt business.
The Role of E-Commerce For Entrepreneurs Sadiqin, Amin; Rahayu, Cindy Septiana
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.40

Abstract

E-commerce is a business model that facilitates the purchase or sale of products or services through online platforms. The focus of this research is to examine the impact of e-commerce on the growth and enhancement of entrepreneurial ventures. The objective of this study is to understand the significance of e-commerce in business development and improvement. The findings of the research indicate that e-commerce plays a crucial role, leading entrepreneurs to continuously utilize it for the advancement and expansion of their businesses. The ease of operating e-commerce platforms and their valuable contribution to business operations make them an indispensable tool for entrepreneurs. Moreover, entrepreneurs only require an internet connection to stay connected to the website or online media platform where their business operates.
Effective Strategies in Managing Consumer Behavior Sadiqin, Amin; Kurniawati, Aprilia Tri
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.42

Abstract

Marketing strategy encompasses a comprehensive range of tactics aimed at attaining a long-lasting competitive edge. Its ultimate objective revolves around achieving total customer satisfaction through the implementation of various marketing concepts, tips, and strategies. However, it is crucial to understand that true customer satisfaction lies not in providing what we assume they desire, but rather in delivering exactly what they want, precisely when and how they desire it. Consumer behavior, on the other hand, entails the entire process and activity of seeking, selecting, purchasing, utilizing, and evaluating products and services to fulfill one's needs and desires. This journey of buyers in making purchasing decisions can be broken down into five distinct phases: recognizing the need, conducting an information search, evaluating alternatives, making the purchase decision, and taking post-purchase actions.
The Influence of Taxpayer Awareness and Tax Sanctions on Compliance with Land and Building Tax (PBB) Payments During the COVID-19 Pandemic in Surabaya Khotimah, Khusnul; Wahyuni, Sri; Sadiqin, Amin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.44

Abstract

The motivation behind this research stems from the need to compare the Regional Original Income (PAD) of Surabaya before and during the COVID-19 pandemic. It has been observed that there has been a decline in PAD gains during this period. The main objective of this study is to examine and analyze the impact of taxpayer awareness and tax sanctions on compliance with land and building tax payments. Non-compliance among taxpayers can be attributed to a lack of awareness and understanding of their tax obligations, as well as the consequences they may face. To gather data, the purposive sampling method was employed, which involved selecting participants based on specific criteria relevant to the study. The study analyzed questionnaires from 100 land and building taxpayers in Surabaya, collecting primary data. Hypothesis testing was conducted using multiple linear regression analysis with the SPSS program version 26. The findings revealed that both taxpayer awareness and tax sanctions had a significant positive influence on compliance with land and building tax payments when examined individually. Furthermore, when tested together, they also demonstrated a significant positive impact on compliance with these tax payments. Overall, this research provides valuable insights into the factors influencing taxpayer compliance with land and building tax payments in Surabaya. The findings highlight the importance of taxpayer awareness and the effectiveness of tax sanctions in promoting compliance. This information can be used by policymakers and tax authorities to develop strategies and interventions aimed at improving taxpayer compliance and increasing PAD gains.
Analysis of the Application of Financial Accounting Standards Statement (PSAK) NO 1 in the Financial Report of the Al-Qur'an Education Park (TPQ) Al-Mubarak Balongpoh Sidoarjo Mahmudah, Mahmudah; Raharjo, Kusuma Adi; Suprihandari, Miya Dewi; Sadiqin, Amin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.45

Abstract

Financial statements provide financial information to see the current condition of a company that is useful for users in the decision-making process. This study aims to analyze the application of PSAK No. 1 regarding the presentation of financial statements prepared by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The type of research used in this research is descriptive qualitative by describing the theory contained in PSAK No. 1 regarding the presentation of financial statements to the financial statements presented by the ' oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The results of this study indicate that the financial statements of the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo are not fully in accordance with PSAK No. 1, in the financial statements presented by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo, it only presents one components of the financial statements, namely the income statement, while the complete financial report according to PSAK No. 1 there are five components of financial statements, namely statements of financial position, income statements, statements of changes in equity, cash flow statements and notes to financial statements.
Analysis of Financial Reports at BUMDES Tambaksari Village, Rubaru District, Sumenep Regency Based on SAK ETAP Zainuddin, Mohammad; Suprihandari, Miya Dewi; Raharjo, Kusuma Adi; Subandoro, Agus
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.46

Abstract

This study aims to assess the compliance of the financial statements of Village-Owned Enterprises (BUMDes) in Tambaksari Village with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). It adopts a qualitative research approach, conducting thorough observations and analysis of BUMDes financial statements. Data collection methods include descriptive qualitative techniques, interviews, documentation, and literature studies pertaining to SAK ETAP-based financial reporting. The findings reveal several challenges, notably the non-compliance of financial statements with SAK ETAP and a lack of awareness among BUMDes in Tambaksari Village regarding financial report analysis, attributed to limited knowledge.
The Influence of Human Resource Development, Job Satisfaction on Employee Performance at PVH Venlo, The Netherlands Thenu, Agners Rosario; Hidayat, Rahmat
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 2 (2024): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i2.47

Abstract

This research aims to analyze the influence of human resource development (HR) and job satisfaction on employee performance at PVH Venlo, the Netherlands. The research method used was a questionnaire survey distributed to 90 PVH Venlo employees. The data was then analyzed using structural equation modeling with partial least squares. SEM was chosen because it is more accurate in processing data, not only to obtain causality between variables and constructs but also to determine the magnitude of the relationship between variables and constructs. The research results show that HR development has a positive and significant influence on employee performance. Apart from that, job satisfaction was also found to have a significant influence on employee performance. The combination of an effective HR development program and a high level of job satisfaction contributes significantly to improving employee performance at PVH Venlo. These findings underscore the importance of investing in human resource development and increasing job satisfaction as key strategies for improving organizational performance. This research provides practical implications for PVH Venlo management to continue optimizing HR development programs and creating a work environment that supports employee satisfaction.
A Systematic Literature Review: The Influence of Work Environment and Work Motivation on Employee Performance Hikmah, Diana Faiqotul; Hidayati, Fresty Nur; Adhimah, Himmatul; Fitroh, Alfiana Zakyatul; Fatimah, Nuzulul
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 2 (2024): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i2.48

Abstract

Work environment and job motivation are two important factors that have a significant effect on employee performance. This study aims to investigate the effect of work environment and job motivation on employee performance. This study found that the interaction between work environment and job motivation has a significant moderating effect on employee performance. Specifically, it was found that employees who experienced a positive work environment and were motivated by intrinsic factors performed better than those who did not. The implications of these findings suggest that organizations should prioritize creating a positive work environment and enhancing job motivation to improve employee performance. This research contributes to the pool of knowledge by providing insight into the complex relationship between work environment, job motivation and employee performance.
Analysis of the Influence of Entrepreneurial Competence and Entrepreneurial Orientation on MSME Performance: Literature Review Study Cahyani, Ragil; Rosita, Hanim; Puspita, Riska; Putra, Riyan Sisiawan
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 2 (2024): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i2.49

Abstract

MSMEs play a crucial role in Indonesia's economy, contributing to the reduction of unemployment and supporting various aspects such as exports, investment, and the formation of Gross Domestic Product (GDP). This study seeks to examine the impact of entrepreneurial competence and entrepreneurial orientation on the performance of MSMEs. The research methodology involves a literature review and empirical studies from a range of previous research journals, utilizing the Garuda Ministry of Education and Culture database to select 4090 journals, with 15 chosen as references for this research. The findings indicate that entrepreneurial competence and entrepreneurial orientation both have a significant influence on MSME performance, highlighting the importance of these variables in shaping business performance in MSMEs. Future research could explore the addition of moderator or mediating variables relevant to the current era.
The Influence of Work Motivation and Workload on Employee Performance: Literature Review Exabiaggi, Rizal Dhani; Awalludin, Muhammad As’ad; Ramdani, Alif Dimas; Hasin, Farid Bima; Putra, Riyan Sisiawan
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 2 (2024): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i2.50

Abstract

In a company, employees are one of the most important elements in achieving company goals. An employee's performance is certainly influenced by several factors that a manager needs to know. Managers must know the strengths and weaknesses of each manager in order to maximize potential and minimize employee deficiencies. Motivation is one of the things that influences human behavior. Motivation is also called a driver, desire, supporter or need, a need that can make someone enthusiastic and motivated to reduce. This research aims to find out whether there is an influence of motivation and workload on employee performance.

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