scholarly journals Pengaruh Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi

2019 ◽  
Vol 28 (3) ◽  
pp. 1838
Author(s):  
Ni Komang Cahyani Purnaningsih ◽  
Naniek Noviari
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Positive Influence ◽  
Research Data ◽  
Primary Data ◽  
User Compliance ◽  
Sophisticated Technology

The development of increasingly sophisticated technology now makes it easier for humans to do various jobs. The purpose of this study was to determine the level of individual taxpayer compliance that was influenced by the application of e-filling at KPP Pratama Gianyar. The method of data analysis uses path analysis. The research data uses primary data, namely the answers of individual taxpayers registered at KPP Pratama Gianyar for the questionnaire given. The results of this study indicate that business expectations and knowledge possessed by users have a positive influence on user compliance. Security and confidentiality of data, the speed of reporting has a positive influence on interest in using e-filling. Keywords : E-Filling,  compliance, knowledge, security, confidentiality.

scholarly journals Minat Beli Pelanggan Ditinjau Dari Aspek Harga Pada UD. Tunas Baru Kecamatan Bandar Hulu

2020 ◽  
Vol 3 (2) ◽  
pp. 446-452
Author(s):  
Suhartini Suhartini ◽  
Debi Eka Putri ◽  
Vivi Candra
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Secondary Data ◽  
Positive Influence ◽  
Research Data ◽  
Data Sources ◽  
Primary Data ◽  
Qualitative And Quantitative ◽  
Payment Methods

The purpose of this study was to determine the price picture and customer buying interest at UD. Tunas Baru District Bandar Huluan. Next to determine the effect of prices on customer buying interest at UD. Tunas Baru District Bandar Huluan. The type of data used is qualitative and quantitative data and data sources are derived from primary data and secondary data. Research data were collected by conducting interviews, documentation and distributing questionnaires. Data analysis includes qualitative data analysis and quantitative analysis. The results of the study can be concluded from the total respondents' answers about prices with the dimensions of price affordability, discounted prices, and payment methods to obtain good answer criteria. Then from the total respondents' answers regarding buying interest got high answer criteria. Furthermore, to test the hypothesis it is concluded that there is a positive influence between price on customer buying interest.

scholarly journals effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as moderating variable

2022 ◽  
Vol 6 ◽  
Author(s):  
Ni Putu Achintya Wibawa Putri ◽  
I Nyoman Wijana Asmara Putra ◽  
Made Gede Wirakusuma ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Path Analysis ◽  
Work Experience ◽  
Positive Influence ◽  
Research Data ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as a moderating variable. The research data were collected through questionnaires, the research respondents were the internal auditors of Rural Banks in Bali. The method of determining the sample using purposive sampling with the criteria of internal auditors who have more then a year work experience, with 140 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). The results showed that the independence, professionalism, and experience of internal auditors had a positive effect on fraud prevention; and organizational culture strengthen the positive influence of independence, professionalism, and experience of internal auditors on fraud prevention.

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI

2016 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Dyon Santoso ◽  
Harti Budi Yanti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Research Data ◽  
Accounting Students ◽  
Primary Data ◽  
Moral Competence ◽  
Academic Fraud

<span class="fontstyle0">The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.</span>

scholarly journals PENGARUH TUNJANGAN KINERJA (TUKIN) DAN MOTIVASI TERHADAP KINERJA PEGAWAI POLITEKNIK KELAUTAN DAN PERIKANAN SORONG

2020 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Saharuddin Saharuddin ◽  
B. Watunglawar ◽  
Muhammad Guzali Tafalas
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Correlation Analysis ◽  
Employee Performance ◽  
Strong Relationship ◽  
Research Data ◽  
Descriptive Statistics ◽  
Primary Data

The Purpose of this research is to process, analyze, prove empirically and discuss: (a) the effect of perfrormance benefits on the performance of Sorong Maritime and Fisheries Polythecnic employess; (b) The influence of motivation on the performance of Sorong Polytechnic Maritime and Fisheries employess; and (c) The join effect of performance and motivation allowance on the performance of Sorong Polytechnic Maritime and Fisheries employees. This research was conducted in September to November 2018. The author collected data through questionnaires and observation for a month. The population in this study is the Polytechnic Maritime and Fisheries totaling 66 people. This study is a study of facts in the form of opinions/opinion, attitudes, experiences or characteristics of people (respondents) as subject data in the form of primary data obtained from interviews, questionnaire and observation, also seconday data. Analysis of research data using descriptive statistics, with a view to finding strong relationship between variables through correlation analysis with regression analysis, by making comparisons by comparing the average sampel data or population. The results showed that (1) Performance allowance (X1) with all the components of its formation had no effect on employee performance (Y), so the first hypothesis stating that performance allowance (X1) affected employee performance (Y) was not proven; (2) Motivation (X2) with all the components of its formation affect employee performance (Y), so the first hypothesis stating that Motivation (X2) influences employee performance (Y) is proven.  

scholarly journals ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2017 ◽  
Vol 12 (3) ◽  
pp. 359
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Research Method ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

scholarly journals Pengaruh Insentif dan Budaya Organisasi terhadap Komitmen Organisasi

2020 ◽  
Vol 2 (3) ◽  
pp. 587
Author(s):  
Cynthia Dewi ◽  
Joyce Angelique Turangan
Keyword(s):  
Organizational Culture ◽  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Positive Influence ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling

In this study there are 3 variables used, namely incentives, organizational culture, and organizational commitment. X1 = incentives, X2 = organizational culture, and Y = organizational commitment. Incentives in the form of rewards, awards or benefits provided to employees for their hard work given to the company, so that indirectly foster their loyalty to the company. While organizational culture is a belief in the values that are embraced, and trusted, which values are the guidelines for every employee of the organization in carrying out organizational activities. And for organizational commitment is where employees in this organization want to remain part of the organization's members and want to do anything to remain in the organization. the purpose of this study was to determine the effect of incentives and culture on organizational commitment. The data used in this study are primary data. and this research data is processed using PLS-SEM (Partial Least Square - Structural Equation Modeling). The choice of using PLS-SEM is because the sample used in the study was relatively small, namely 26 people. Which is because the population used in this study is small. The population consists of employees of PT. Rizky Indah Makmur. From the results of this study, the fact is that there is a positive influence between the incentives and organizational culture on organizational commitment.Pada penelitian ini terdapat 3 variabel yang digunakan yaitu insentif, budaya organisasi, dan komitmen organisasi. X1= insentif, X2= budaya organsisi, dan Y= komitmen organisasi. Insentif adalah berupa imbalan, penghargaan atau tunjangan yang diberikan kepada karyawan atas kerja keras mereka yang mereka berikan kepada perusahaan, agar mereka secara tidak langsung menumbuhkan loyalitas mereka kepada karyawan. Sedangkan budaya organisasi adalah kepercayaan yang dianut akan nilai-nilai yang dipercayai, yang mana nilainilai tersebut sebagai pedoman setiap karyawan organisasi dalam menjalankan kegiatan organisasi. Dan untuk komitmen organisasi adalah situasi dimana karyawan pada organisasi tersebut ingin tetap menjadi bagian dari anggota organisasi tersebut dan ingin melakukan apa pun agar tetap berada di dalam organisasi tersebut. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif dan budaya organisasi terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini merupakan data yang bersifat data primer. Yang mana data penelitian ini diolah menggunakan PLS-SEM (Partial Least Square - Structural Equation Modeling). Pemilihan penggunaan PLS-SEM dikarenakan sample yang digunakan dalam penelitian relatif kecil, yaitu 26 orang. Yang mana hal tersebut disebabkan karena populasi yang digunakan dalam penelitian ini kecil. Populasi tersebut terdiri dari karyawan-karyawan PT. Rizky Indah Makmur Dari hasil penelitian ini didapatkan bahwa terdapat pengaruh positif antara indentif dan budaya organisasi terhadap komitmen organisasi.

scholarly journals Faktor-faktor yang Mempengaruhi Minat Beli Ulang Green Product Starbucks

Jurnal METRIS ◽  
2021 ◽  
Vol 22 (01) ◽  
pp. 49-56
Author(s):  
Dicky Ramadhan Putra ◽  
Yuliana Riana Prasetyawati
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Research Method ◽  
Negative Impact ◽  
Coffee Consumption ◽  
Primary Data ◽  
Green Product ◽  
Repurchase Intention ◽  
Analysis Technique ◽  
Positive Effect

The growth of coffee consumption in the community has a negative impact on the increase in the amount of plastic waste from coffee drinks. This condition is the focus of Starbuck's attention to produce green product reusable Color changing cups. Therefore, this study aims to determine the factors that influence buying interest in green product reusable color changing cups. The research method used is survey and the data analysis technique used is path analysis. Primary data was obtained through a questionnaire distributed to 80 respondents who are Instagram followers @starbucksindonesia who use reusable color changing cups at the Sahid Sudirman Center. The results showed that Green Product had a positive effect on repurchase intention through green advertising. This research also shows that the innovation of reusable color changing cups as a green product launched by Starbucks, was received positively and in accordance with the needs of people who have started to care about environmentally friendly products. Starbucks consumers will reuse reusable color changing cups as containers or glasses when purchasing drinks.  

scholarly journals ANALISIS KEPEMIMPINAN KEPALA SEKOLAH TERHADAP LOYALITAS TENAGA PENDIDIK MELALUI BUDAYA ORGANISASI (DI LINGKUNGAN SMAI ALMAARIF SINGOSARI)

2020 ◽  
Vol 4 (2) ◽  
pp. 185
Author(s):  
Ahmad Sya`roni
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Path Analysis ◽  
Principal Leadership ◽  
Descriptive Analysis ◽  
Research Data ◽  
Quantitative Approach ◽  
Very High

Penelitian ini dilaksanakan di SMAI Almaarif Singosari Malang, yang berlokasi di Jl. Masjid No. 28 Singosari Malang dengan 65 responden dari semua pendidik. Penelitian ini merupakan sensus karena semua pendidik dijadikan responden. Objek penelitian ini adalah (1) Mengetahui deskripsi kepemimpinan kepala sekolah, budaya organisasi dan loyalitas pendidik di SMAI Almaarif Singosari. (2) Mengetahui pengaruh kepemimpinan kepala sekolah terhadap budaya organisasi di SMAI Almaarif Singosari. (3) Mengetahui pengaruh kepemimpinan kepala sekolah terhadap loyalitas pendidik di SMAI Almaarif Singosari. (4) Mengetahui pengaruh budaya organisasi terhadap loyalitas pendidik di SMAI Almaarif Singosari. (5) Mengetahui pengaruh kepemimpinan kepala sekolah melalui budaya organisasi terhadap loyalitas pendidik di SMAI Almaarif Singosari.            Penelitian ini menggunakan pendekatan kuantitatif, yaitu suatu metode yang data penelitiannya berupa angka dan analisisnya menggunakan statistik. Analisis data dalam penelitian ini adalah analisis deskriptif sedangkan analisis statistik yang digunakan untuk menguji hipotesis dalam penelitian ini adalah Analisis Path. Penelitian ini menggunakan tiga variabel, yaitu: variabel kepemimpinan kepala sekolah (X), variabel budaya organisasi (Z), dan variabel loyalitas pendidik (Y).            Hasil penelitian ini menunjukkan bahwa: (1) Secara deskriptif kepemimpinan Kepala Sekolah dianggap sangat tinggi, budaya organisasi dianggap tinggi dan loyalitas pendidik sangat tinggi. (2) Kepemimpinan kepala sekolah di SMAI Almaarif Singosari memiliki pengaruh positif dan signifikan terhadap budaya organisasi. (3) Budaya organisasi di SMAI Almaarif Singosari memiliki pengaruh positif dan signifikan terhadap loyalitas pendidik. (4) Kepemimpinan kepala sekolah di SMAI Almaarif Singosari memiliki pengaruh positif dan signifikan terhadap loyalitas pendidik (5) Kepemimpinan kepala sekolah melalui budaya organisasi di SMAI Almaarif Singosari tidak berpengaruh signifikan terhadap loyalitas pendidik. Kata kunci: Kepemimpinan, Budaya Organisasi, Loyalitas.            This research implemented at SMAI Almaarif Singosari Malang, located on Jl. Masjid No. 28 Singosari Malang with 65 respondents of all educators. This research is a census because all educators were made as respondents. The object of this research are (1) Knowing the description of the headmaster's leadership, organizational culture and loyalty of educators at the SMAI Almaarif Singosari. (2) Knowing the influence of the headmaster's leadership on organizational culture at SMAI Almaarif Singosari. (3) Knowing the influence of the headmaster's leadership on the loyalty of educators at SMAI Almaarif Singosari. (4) Knowing the influence of organizational culture on the loyalty of educators at SMAI Almaarif Singosari. (5) Knowing the influence of headmaster’s leadership through organizational culture on the loyalty of educators at SMAI Almaarif Singosari.            This research uses a quantitative approach, which is a method whose research data is in the form of numbers and the analysis uses statistics. The data analysis in this research is descriptive analysis while the statistical analysis used to test the hypothesis in this study is Path Analysis. This research uses three variables, that is: headmaster leadership variable (X), organizational culture variable (Z), and loyalty of educators variable (Y).            The results of this research showed that: (1) Descriptively the Principal leadership is considered very high, the organizational culture is considered high and the loyalty of educators is very high. (2) Principal leadership at SMAI Almaarif Singosari has a positive and significant effect on organizational culture. (3) Organizational culture at SMAI Almaarif Singosari has a positive and significant effect on the loyalty of educators. (4) Principal leadership at SMAI Almaarif Singosari has a positive and significant effect on the loyalty of educators (5) Principal leadership through organizational culture at SMAI Almaarif Singosari has no significant effect on the loyalty of educators. Keywords: Leadership, Organizational Culture, Loyalty.

scholarly journals Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit

2020 ◽  
Vol 30 (11) ◽  
pp. 2878
Author(s):  
Ni Made Leny Pebriyaningrum ◽  
A. A. N. B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Research Data ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Positive Effect

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.

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