cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 64 Documents
 3   4   5   6   7 
Search results for , issue "Volume 12, Nomor 4, Tahun 2023" : 64 Documents clear
PENGARUH PENGETAHUAN PAJAK, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PBB-P2 (Studi Kasus Desa Baturetno, Kecamatan Baturetno, Kabupaten Wonogiri) Adi Putri Nur Rohmah; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax knowledge, tax sanctions, taxpayer awareness, and quality of tax fiscus on PBB-P2 taxpayer compliance. The study variables consist of four independent variables and one dependent variable. Independent study variables include tax knowledge, tax sanctions, taxpayer awareness, and quality of tax fiscus. The dependent variable of the study consists of taxpayer compliance. The study population is the taxpayers of Rural and Urban Land and Building Tax in Baturetno Village, Wonogiri Regency, Central Java. Sampling technique using convenience sampling which is calculated by the Slovin Formula and get a sample of 150 respondents. Data collection technique was carried out by direct surveys through questionnaires. Analysis using multiple linear analysis method with SPSS 26.0. The results showed that all independent variables: tax knowledge, tax sanctions, taxpayer awareness, and the quality of tax fiscus have a positive and significant effect on taxpayer compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN APLIKASI MOKA POS (POINT OF SALE) BERBASIS CLOUD PADA UMKM DI KOTA SEMARANG DENGAN MENGGUNAKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Rahminawati Ilma; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to identify the factors that influence the acceptance and use of the Moka Point of Sale (POS) application for MSMEs in Semarang City. This study uses the variables of performance expectancy, effort expectancy, social influence, and facilitating conditions based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model by Venkatesh et al (2003). This research uses primary data obtained from questionnaires distributed to MSME owners in Semarang City who are using Moka POS in running their business. By using purposive sampling technique in sample selection, 100 research samples were obtained. The data analysis technique used the Structural Equation Model - Partial Least Square (SEM-PLS) with a data processing application program, namely SmartPLS 3.3.3.The results showed that the variable performance expectations has a positive and significant effect on the behavioral intention, and the behavioral intention also has a positive and significant effect on the use behavior of Moka POS application. While the variables of effort expectancy and social factors have no effect on the interest in using the Moka POS application. The facilitating condition variable was also stated to have no influence on the use behavior of Moka POS application. The results of this research contributed theoretical and practical contributions to behavioral accounting.
THE IMPACT OF RISK MANAGEMENT STRATEGY IN BUSINESS RESILIENCE: A CASE IN COFFEE BEDA Aryandi Akbar; Frank Gruben; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As the public's interest in coffee shops grows, numerous new entrepreneurs enter the market. As a result, having a risk management strategy as an instrument to prevent or even eliminate uncertainty is necessary, especially for a new business. This study aims to ensure that many Indonesian coffee shops take adequate steps to be resilient in the face of this chaotic pandemic, while also recognizing the Management Risk. An interview and a literature review will be conducted as part of this project. According to the findings, many Indonesian coffee shops are unaware of the significance of establishing a risk management strategy in order to be resilient.
ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Yusuf Mahendra; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a quantitative research that aims to analyze companys’s stock price using Altman Z-Score and also to determine the effect of the Altman Z-Score variable on stock price. The population in this study are companies that are listed in lq45 on the Indonesia Stock Exchange.The research sample was taken based on several predetermined criteria using the purposive sampling method at 45 companies over a period of 3 years from 2019 to 2021. This study uses multiple linear regression analysis to test the correlation between the independent variables and the dependent variable. The test results simultaneously prove that working capital to total asset, retained earnings to total asset, earning before interest and taxes to total asset, and book value of equity to book value total liabilities have a significant influence on the level of stock price in company lq45. While individually, this study proves that retained earning to total asset has a negative effect on the level of stock price, then this study proves that book value equity to book value total liabilities has a positive effect on the level of stock price. Meanwhile, working capital to total asset and earning before interest and taxes to total asset have no effect on the level of stock prices.

Page 7 of 7 | Total Record : 64

 3   4   5   6   7 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue