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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 470 Documents
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ANALISA DETERMINASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURAKARTA Siti Fatonah Nur Azizah; Arief Nugroho Rachman
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian disini mempunyai tujuan untuk membuktikan pengaruh Layanan Samsat Keliling, Sanksi Perpajakan dan Kualitas Pelayanan pada Kepatuhan WP Kendaraan Bermotor yang terdaftar pada Kantor Samsat Surakarta. Penelitian disini adalah jenis penelitian yang bersifat kuantitatif, metode yang dipakai pada pengumpulan data yaitu data primer dengan penyebaran kuesioner bagi WP kendaraan bermotor pada Kantor Samsat Surakarta. Populasi yang dipakai adalah tidak terbatas dengan teknik sampling yaitu Accidental Sampling. Skala pengukuran kuesioner yang dipakai yaitu skala likert, dengan penyebaran kuesioner sebanyak 100 responden dengan menggunakan kriteria WP kendaraan bermotor yang telah terdaftar pada Kantor Samsat Surakarta.            Penelitian disini menggunakan Uji Kualitas Data, Uji Asumsi Klasik dan Regresi Linier Berganda, dalam mengukur valid tidaknya kuesioner yang dipakai pada penelitian, analisis data disini memakai Uji Validitas dan Uji Reliabilitas. Uji Asumsi Klasik pada penelitian ini dipakai sebagai alat untuk mengukur kualitas suatu data maka memakai Uji Normalitas dan Multikolinieritas. Pengujian hipotesis pada penelitian disini dengan memakai Uji Regresi Linier Berganda dan dianalisis memakai Uji T dan Uji F. Hasil dari penelitian ini adalah Layanan Samsat Keliling dan Sanksi Perpajakan tidak memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor pada Kantor Samsat Surakarta, sementara Kualitas Pelayanan memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor di Kantor Samsat Surakarta.
PENGARUH SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI PADA DESA DI KABUPATEN ACEH TENGAH) Nanda Sari; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the effect of the village financial system, government internal control, and transparency on the accountability of village fund management (study on villages in Kabupaten Aceh Tengah). This research is a quantitative research with a questionnaire used as primary data elicitation and interval scale as a measure. The research was conducted in Kabupaten Aceh Tengah. A total of 90 respondents were selected, consisting of Banta, Treasurer, and the head of budgeting. The sampling technique used purposive sampling. The data analysis technique used was multiple linear regression facilitated by SPSS version 25. The results showed that the variables of the village financial system, government internal control system, and transparency had a simultaneous effect on the accountability of village fund management. However, the results of the partial transparency research have no effect on the accountability of village fund management
PENGARUH PROFESIONALISME PENGELOLAAN ASET DESA, OPTIMALISASI PEMANFAATAN ASET DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP PENDAPATAN ASLI DESA (STUDI EMPIRIS PADA DESA DI KOTA BANDA ACEH) Istiqamah Istiqamah; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of Professionalism in Village Aset Management, Optimization of Village Aset Utilization, and Community Empowerment together and partially on Village Original Income in Banda Aceh City. Based on 94 questionnaires distributed to respondents, using the Simple Random Sampling technique and analyzed using multiple linear regression models, the results showed that together all the variables in this study had an effect on Village Original Income. Then partially the variables of Professionalism in Village Aset Management and Community Empowerment have an effect on Village Original Income. while the Village Aset Utilization Optimization variable has no effect on Village Original Income in Banda Aceh City.
PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KABUPATEN ACEH UTARA) Azia Kausarina; Nuraini Nuraini; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effect of service quality, tax sanctions and awareness by taxpayers on taxpayer compliance in paying land and building taxes. Data collection techniques in this study were carried out by distributing questionnaires containing statements with available alternative answers to Land and Building Taxpayers in North Aceh. The data analysis method used is multiple linear regression analysis. Research data processing is done by using SPSS software model for windows. The results of the study indicate that the variables of local government service quality, tax sanctions and taxpayer awareness simultaneously or partially have a significant and significant effect on taxpayer compliance in paying land and building taxes.
PENERAPAN BIAYA KUALITAS DALAM MENINGKATKAN MUTU PRODUK (STUDI KASUS PT PERKEBUNAN NUSANTARA I PKS TANJUNG SEUMANTOH) Dwi Fajerin Larasanti; Cut Afrianandra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research objective was to see how the calculation and application of quality costs in improving product quality. The population in this study PKS Tanjung Seuamantoh. This study uses primary data and secondary data by collecting data based on the PKS cost management report. The analysis technique used is descriptive qualitative analysis. The results showed that the quality costs budgeted by the company only consisted of prevention costs and appraisal costs where the realization quality costs and the budget had a difference of 15% to the realized costs, the highest percentage of quality costs was the prevention costs where realization was 92.2% and This budget of 93.3% indicates that the company prevents the occurrence of a bad product before it is detected in the hands of consumers, this shows that the inspection carried out by the company is very strict and is followed by an assessment fee where the realization is 7.8% and is budgeted at 6.7 % of this cost is not too focused because the product produced is in the form of CPO where the quality is determined at the beginning of the production process.
PENGARUH INVENTARISASI DAN LEGAL AUDIT TERHADAP OPTIMALISASI PEMANFAATAN BARANG MILIK DAERAH DENGAN KUALITAS APARATUR SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA BANDA ACEH Tania Indira Rizqina; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to analyse the impact of stocktaking and legal auditing to the optimization of aset utilization and human resource quality as moderating variable at Local Government of Banda Aceh. The Variable Utilised for this research are stocktaking, legal auditing and human resources. Respondent were selected through sensus. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that, the stocktaking have impact to the optimization of aset utilization; while the legal auditing has no impact toward the optimization of aset utilization. Human resources quality have impact to the relation between stoctaking and the optimization of asset utilization, but human resource has no impact to relation between legal auditing and optimization of aset utilization.
ANALISIS KINERJA KEUANGAN PAJAK DAERAH MENGGUNAKAN METODE VALUE FOR MONEY Cyntia Johannes Putri; Sri WIbawani Wahyuning Astuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine how the level of economy, effectiveness, and efficiency of local tax financial performance in Ponorogo Regency. The object of this research is Ponorogo Regency. This research uses a descriptive method. Data collection techniques through documentation which can be done by re-recording, photographing, photocopying or buying. The type of data used is in the form of government published financial reports, namely local tax revenue reports and Ponorogo Regency regional income budget data. The results showed that the financial performance of local taxes measured using economic ratios was in the economic category, the efficiency ratio was in the very efficient category. The results of the effectiveness ratio show that the financial performance of local taxes is very effective.
ANALISIS PENGARUH FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD): STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA DISAAT PEMBELAJARAN JARAK JAUH (PJJ) Nella Sari Siregar; Maulana Kamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper seeks to examine a variety of hypotheses related to diamond fraud theory and religiosity on academic fraud. Using the purposive sampling method, this study involves 197 students of Accounting Study Program at Faculty of Economics and Business Syiah Kuala University during the implementation of Distance Learning. Data were collected using a questionnaire and distributed via google form. The results show that pressure and opportunity have positive significant effect on academic fraud, ability and religiosity have negative significant effect on academic fraud, and rationalization has no significant effect on academic fraud.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MEDIASI PENGHIDARAN PAJAK PADA PERUSAHAAN PROPERTY & REAL ESTATE TERDAFTAR DI BEI Jesica Andriyani; Francis Hutabarat
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the factors that affect the value of the company in the property and real estate sub-sector companies at IDX. The method in this research is quantitative. Secondary data in the form of annual financial reports from 8 Property Real Estate Sub Sector Companies are the data used. Research variables are Dividend Pay out Ratio / DPR (X1), Cash Effective Tax Rates / Cash ETR (X1), and Firm Value / Q (Y). The data analysis method used is path analysis. The result of model 1 test states that dividend policy (DPR) has no effect on Q with a significant value (-0.301 0.212) and tax avoidance (Cash ETR) has an effect on Q where the value is significant (-0.023 0.034). The results of model 2 test explain that dividend policy (DPR) affects tax avoidance (Cash ETR) with a significance value (0.046 3.95). Based on the findings from the research, it can be concluded that the presence of tax avoidance completely mediates the effect of dividend policy on firm value
PENGARUH SISTEM INFORMASI MANAJEMEN DAERAH, KUALITAS DATA INPUT, DAN FAKTOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS SKPD KOTA MEDAN) Muhammad Fauzan; Rudy Fachruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to examine the effect of SIMDA, Quality of  Data, and External Factor on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Medan region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for Assets, consisting of goods managers / users and SIMDA application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) SIMDA, Quality of Data, and External Factor has a positive effect on the quality of financial reports, (2) partially SIMDA has a positive effect on the quality of financial reports and (3) partially Quality of Data has a positive effect on the quality of financial reports, (4) partially External Factor has a positive effect on the quality of financial reports

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