scholarly journals The Effect of Tax Information Systems and Taxation Sanctions Towards Taxpayer Compliance with Cafe Owners of SME ( Small-Medium Enterprise) Taxes

2020 ◽  
Vol 4 (3) ◽  
pp. 401-413
Author(s):  
Magfirah Diiznania Armin
Keyword(s):  
Information System ◽  
Information Systems ◽  
Statistical Analysis ◽  
Analytical Method ◽  
Research Method ◽  
Quantitative Research ◽  
Primary Data ◽  
Medium Enterprise ◽  
The City

Taxes are among the highest income generated by the state originating from within the country. However, most taxpayers did not understand how and what the tax information system is like in Indonesia and how tax Sanctions are applied. So that in this case it tends to reduce taxpayer compliance. This study aims to determine the effect of tax information systems and tax sanctions on taxpayer compliance. This research method is quantitative research using primary data. Determination of the sample using purposive sampling. The sample in this study consisted of 26 respondents who owned cafes in the city of Palu. The analytical method used is descriptive and statistical analysis. The results of this study indicate that partially the tax information system has a positive and significant effect on taxpayer compliance. However, tax sanctions are positive but did not effect, that meaning tax sancations are not significant to taxpayer compliance, because they have a t-calculated value of less than 0,05 with a correlation value of 2,3% on taxpayer compliance.

scholarly journals Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Sekar Arum Mawarni ◽  
Airin Nuraini
Keyword(s):  
Financial Reporting ◽  
Educational Level ◽  
Work Experience ◽  
Research Method ◽  
Quantitative Research ◽  
Primary Data ◽  
Internal Factors ◽  
Financial Reports ◽  
The City

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation.             This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

scholarly journals Strategic Orientation on Performance: The Resource Based View Theory Approach

2020 ◽  
Vol 24 (1) ◽  
pp. 131
Author(s):  
Raymond Dionysus, Agus Zainul Arifin
Keyword(s):  
Statistical Analysis ◽  
Market Orientation ◽  
Entrepreneurial Orientation ◽  
Quantitative Research ◽  
Strategic Orientation ◽  
Primary Data ◽  
Theory Approach ◽  
Resource Based View ◽  
Medium Enterprise ◽  
The Relationship

This study aims to verify of the relationship between Entrepreneurship Orientation and Market Orientation to Small and Medium Enterprise (SME) Performance, using the Resource Based View (RBV) theory approach. The research object used was SME entrepreneurs in DKI Jakarta. This research uses a quantitative research design. The data used in this research consists of primary data and collected through Google Forms, which are distributed online. The amount of data collected was 190 samples. The collected data will be analyzed using SEM-PLS Version 3.3.2. Statistical analysis test the outer and inner models. The results obtained indicate that Entrepreneurship Orientation plays a role in SME Performance, and Market Orientation does not affect SME Performance. The implication of this research shows that the Resource Based View theory is right to explain the relationship between Entrepreneurial Orientation and SME Performance because SME performance will be better if it has Entrepreneurial Orientation.

scholarly journals PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN JASA GOJEK DI KOTA MALANG

2020 ◽  
Vol 13 (2) ◽  
pp. 209
Author(s):  
Mohammad Maskan ◽  
Bambang Soepeno ◽  
Rulirianto Rulirianto
Keyword(s):  
Service Quality ◽  
Multiple Regression ◽  
Survey Research ◽  
Significant Influence ◽  
Analytical Method ◽  
Research Method ◽  
Quantitative Research ◽  
Purchasing Decisions ◽  
Taxi Service ◽  
The City

The purpose of this study will examine how the influence of service quality and price on the decision to buy a taxi service in the city of Malang. The research used is quantitative research. The research method used was survey research. The number of questionnaires collected in this study totaled 50 Gojek users. The analytical method used is multiple regression. Meanwhile, to test the hypothesis used the F test and t test. The results showed that there was a significant influence between the variable service quality (X1) and price (X2) on the purchasing decision of Gojek services in Malang City (Y). This is indicated by the results of multiple regression calculations, Y = 2.177 + 0.356 X1 + 0.215 X2 Service quality and price variables are able to be explained by the variable purchasing decisions of Gojek services in Malang by 15%.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESEJAHTERAAN MASYARAKAT KOTA PADANG

2020 ◽  
Vol 11 (1) ◽  
pp. 67
Author(s):  
Rizki Afri Mulia ◽  
Nika Saputra
Keyword(s):  
Unemployment Rate ◽  
Research Method ◽  
Quantitative Research ◽  
Regression Coefficient ◽  
Sampling Technique ◽  
Domestic Product ◽  
Poor People ◽  
The People ◽  
Per Capita ◽  
The City

This study aims to analyze the factors that affect the welfare of the people of the City of Padang measured using the Human Development Index consisting of: 1) To determine the effect of the Per Capita Gross Regional Domestic Product on the welfare of the people in the City of Padang. 2) To determine the effect of number of Poor in community welfare in Padang. 3) To determine the effect of Unemployment Rate on the welfare of people in the city of Padang. The research method used in this research is descriptive quantitative research method. The sampling technique in this study is total sampling. Data collection was performed using documentation and hypothesis testing techniques in this study using multiple linear regression test. Based on the results of the study note that: 1) The regression coefficient value of GDP per capita is equal to 0.0000002 with a probability of 0.001 which is smaller than 0.05. 2) The regression coefficient value of the number of poor population is 0.156 with a probability of 0.526 which is smaller than 0.05. 3) The regression coefficient value of the Open Unemployment Rate is -0,00014 with a probability of 0.117 less than 0.05. The conclusions that can be drawn are as follows: 1) Gross Regional Domestic Product (GRDP) has a positive and significant effect on the welfare of the people in Padang City. 2) The number of poor people has no significant effect on the welfare of the people in the city of Padang. 3) Open Unemployment Rate has no negative and significant effect on the welfare of the people in Padang City.

scholarly journals PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON)

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
T Test ◽  
Primary Data ◽  
Tax Benefits ◽  
Tax Payers ◽  
The City

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.

scholarly journals iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM

2019 ◽  
Vol 4 (01) ◽  
pp. 19
Author(s):  
Satrio Wicaksono Prakoso ◽  
Machmudin Eka Prasetya
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Health Sector ◽  
Primary Data ◽  
Service Agency ◽  
Information Need ◽  
Study Approach

<p class="Default"><em>This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.</em><em></em></p><p class="Default"><strong><em>Keywords:</em></strong><em> </em><em>Assets, Information Systems, Internal Control Systems</em><em></em></p>

SISTEM INFORMASI EVENT ORGANIZER PADA WAHANA ENTERTAIMENT BERBASIS JAVA

2021 ◽  
Vol 5 (1) ◽  
pp. 117
Author(s):  
Muhammad Fachrul Rizky ◽  
Maria Cleopatra ◽  
Diyan Parwatiningtyas
Keyword(s):  
Qualitative Research ◽  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Research Method ◽  
Electronic Devices ◽  
Research Approach ◽  
Management Process ◽  
Customer Data ◽  
Processing Data

Teknologi informasi dapat membuat apa saja menjadi lebih mudah dan efisien. Sebagai contohnya adalah pada perusahaan-perusahaan yang ada saat ini menggunakan sistem informasi pada alat elektroniknya untuk mengefektifkan produk dan hasil karyanya. Pada kajian ini, sistem informasi event organizer pada wahana entertaiment bertugas mengolah data seperti penginputan data pelanggan, data petugas, data peralatan, data paket, data pesanan, pencarian data dan laporan-laporan yang dibutuhkan. Tujuan penelitian ini adalah untuk merancang sebuah sistem informasi event organizer pada Wahana Entertainment. Metode penelitian yang digunakan adalah penelitian kualitatif dan pendekatan grounded research. Hasil dari penelitian ini berupa sistem informasi yang dapat membantu Wahana Entertainment dalam menerapkan sistem yang yang lebih baik, dapat mempermudah pekerjaan, meningkatkan kelancaran proses pengelolaan event organizer. Information technology can make anything easier and more efficient. For example, companies that exist today use information systems on their electronic devices to streamline their products and work. In this study, the event organizer information system in the entertainment vehicle is tasked with processing data such as inputting customer data, staff data, equipment data, package data, order data, data search and required reports. The purpose of this study was to design an event organizer information system at Wahana Entertainment. The research method used is qualitative research and grounded research approach. The results of this study are in the form of an information system that can help Wahana Entertainment implement a better system, make work easier, and improve the smoothness of the event organizer management process.

scholarly journals Potential of Regulation of Slum Area in The Village Meranti Pandak Pekanbaru City

2018 ◽  
Vol 7 (2.14) ◽  
pp. 466 ◽  
Author(s):  
LD Putri ◽  
Harsini . ◽  
S R Nasution
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Technical Assistance ◽  
Fire Hazard ◽  
Secondary Data ◽  
Community Empowerment ◽  
Primary Data ◽  
Wastewater Management ◽  
Slum Area ◽  
Questionnaire Result

The slum area of Meranti Pandak is one of seven slum areas in Pekanbaru City according to Mayor's Decree No. 151/2016, is on the edge of the vulnerable Siak River with overflow due to ups and downs . This study aims to produce a draft slum area design direction as one of the references for related parties to create Pekanbaru free from slum. The research method used is quantitative research method using secondary data as well as primary data with data collection techniques through observation and filling questionnaire . Result of requirement analysis of structuring slums are the three aspects structuring approach settlement infrastructure; improvements to environmental road accessibility, drinking water services , sanitation access fulfillment,wastewater management and waste management and fire hazard security, enhanced oversight of the development of settlement development from internal parties; LKM, TIPP, POKJA and internal resource team as well as from external parties; college, consult's, government and private sectors as well as community empowerment methods; counseling, mentoring and technical assistance.

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