INVENTORY: JURNAL AKUNTANSI

Determinan Kepatuhan Wajib Pajak UMKM Terhadap Pengaruh Tarif Pajak, Sanksi Pajak dan Pengetahuan Pajak

2024-09-18T17:09:43+07:00

The objective of this investigate is to accumulate experimental prove on the components of SMEs' charge burden, to be specific the affect of assess rates, assess sanctions, and charge mindfulness. The reason of this inquire about is to examine the determinants of SMEs' assess burden in terms of the affect of assess rates, assess sanctions, and charge information. The think about takes a quantitative approach, focussing on the populace and test of Micro, Small, and Medium Enterprises (MSMEs) in Tuban range. The testing strategy is irregular inspecting. The information utilized is essential information within the frame of a survey issued to MSMEs (Smaller scale, Little, and Medium Undertakings), which was completed by 95 respondents. The discoveries from the primary think about clarify that the lower the charge rates for MSMEs and the reasonableness within the dispersion of assess rates, the more noteworthy the affect on expanding compliance among MSME citizens. The discoveries from the moment think about show that the higher the charge punishments forced, the more noteworthy the impact on upgrading compliance among MSME citizens. The discoveries from the third think about uncover that the higher the level of information among MSME citizens, the more noteworthy the impact on progressing compliance among MSME citizens. The commonsense suggestions of this inquire about give benefits for the improvement of information and inquire about within the field of bookkeeping, especially tax collection. The hypothetical suggestions of this investigate can clarify attribution hypothesis and arranged behavior hypothesis.

The suggestions of this ponder demonstrate that a moo and sensible assess rate can have a positive impact on citizen compliance, tall assess punishments can too emphatically affect citizen compliance, and a tall level of charge information encompasses a positive impact on citizen compliance, subsequently contributing to favorable results.

Keywords: Tax Rates, Tax Sanctions, Tax Knowledge, and Taxpayer Compliance

Pendapatan Asli Daerah Pemerintah Kota di Jawa Timur

2024-11-12T10:29:50+07:00

Regional autonomy gives birth to independence, where a regional government is obliged to increase the potential for regional revenues to minimize its financial dependence on the central government. The aim of this research is to analyze the local revenue of city governments in East Java Province. Using panel data sourced from the Directorate General of Financial Balance, Ministry of Finance of the Republic of Indonesia for 2013-2022. The population of this research is 9 city governments in East Java Province, namely: Blitar, Kediri, Madiun, Malang, Mojokerto, Pasuruan, Probolinggo, Surabaya and Batu. The research approach is quantitative with descriptive research type. The systematic analysis of research data uses 3 stages, namely: normality test, t test (one sample) and hypothesis testing using SPSS. By analyzing the One-Sample Test data, this research is also directed at testing the hypothesis, namely: the original regional income of the city government in East Java Province is 26 (high). The results of the research found that the research hypothesis was not tested so that in the period or period of observation, the original regional income of the city government in East Java was in a high position.

Keywords: Locally-generated revenue; Regional autonomy; Regional Financial Performance

The Faktor-Faktor Yang Mempengaruhi Pencegahan Fraud Pengelolaan Dana Desa

2024-11-12T13:06:49+07:00

This research is a quantitative research type. This research aims to examine the influence of the Internal Control System (SPI), Village Apparatus Competency (KAD) and Morality on preventing fraud in Village Fund management in villages in Ngariboyo District, Magetan Regency. The population in this study were all villages in Ngariboyo sub-district. The sampling technique uses purposive sampling. Data was obtained from respondents through distributing questionnaires. Data analysis used multiple linear regression tests with SPSS tools. The results of the analysis show that SPI has a significant positive effect on fraud prevention, KAD has a significant positive effect on fraud prevention. Morality has a significant positive effect on preventing fraud in managing village funds. Simultaneously SPI, KAD, and morality influence the prevention of fraud in village fund management. The results of this research are important in line with the increase in Village Funds from year to year and efforts to distribute Village Funds so that they are right on target.

Malang City MSME Women Entrepreneurs Framed by Sustainability, Digital Economy and Environmental Sustainability

2024-11-13T08:59:06+07:00

This research aims to understand the role of Malang City MSME Women Entrepreneurs framed in sustainability with the digital economy and environmental sustainability. This research is descriptive qualitative research with data obtained through in-depth interviews and Forum Group Discussions (FGD). Main informant Mrs. Peni Budi Astuti as founder of the Super Preman Organization (abbreviation for: Independent Women Source of Change) in Malang City. The research results provide meaning about the role of social organizations such as Preman Super, whose members are dominated by female entrepreneurs, in the sustainability of MSMEs in the city of Malang. Women entrepreneurs are also accustomed to utilizing the digital economy for the sustainability of their MSMEs. Environmental sustainability through environmentally friendly production processes is also implemented for the sustainability of MSMEs in Malang City. The results of this research can be used for an efficient and effective mentoring program to empower women MSME entrepreneurs initiated by the Malang City Government.

Efektivitas Komite Audit sebagai Pemoderasi Pengaruh Profitabilitas dan Audit Tenure Terhadap Audit Report Lag

2024-11-12T20:52:15+07:00

This research aims to examine audit report lag, consists of two independent variables: profitability and audit tenure. The dependent variable is audit report lag, and the moderating variable is audit committee effectiveness. This quantitative research utilizes secondary data from financial reports and annual accessible through the Indonesia Stock Exchange (BEI). The population for this study consists mining state-owned companies listed on the BEI from 2012 to 2022.

The sampling method applied was purposive sampling, resulting in 4 mining sector state-owned companies being sampled for eleven consecutive years, with a total of 44 observations. Data processing was carried out using SPSS (Statistical Product and Service Solutions) version 25. The data analysis technique used was moderated regression (MRA). The research results show that profitability has no effect, while the audit tenure has a significant negative effect, and audit committee effectiveness has a moderating effect on the effect of profitability and audit period on audit report lag

Technology Acceptance Model: Intention Implementation E-Government System

2024-11-21T13:03:45+07:00

This study aimed to examine the effect of perceived usefulness, ease of use on the attitudes and interests of accounting students in using the online learning system (e-learning) with the addition of gender as a moderating variable. E-learning is a system used by educational institutions in Banyuwangi to conduct distance learning, which was initially implemented due to the COVID-19 pandemic, so learning must be done online inevitably. Online learning is something new, which of course for accounting students will be very difficult considering that in accounting requires a lot of understanding of calculations. The research sample was users of e-learning accounting students at universities in Banyuwangi. Data analysis used Partial Least Square with warpPLS version 3.0 software. The results showed that perceived usefulness was a determinant of the attitudes and interests of accounting students in using e-learning, which in turn, the attitudes of users would determine students' interest in using e-learning. This study also proves that perceived ease of use does not affect accounting students' attitudes in using e-learning. In addition, this study also found that gender did not moderate the relationship between perceived ease of use and usefulness of student attitudes in using e-learning.

Tren Keuangan: Analisis Rasio Kinerja PT. Telekomunikasi Indonesia Tbk untuk Menilai Kesehatan Keuangan Perusahaan

2024-11-21T08:38:48+07:00

This research aims to analyze the financial trends of PT. Telekomunikasi Indonesia Tbk (Telkom) from 2020 to 2022 uses performance ratio analysis as a tool to evaluate the company's financial health. Through the use of financial ratio analysis methods, this study explores various aspects of Telkom's financial performance, including profitability, liquidity, solvency and operational efficiency, as well as tracking changes that occurred during that period. The analysis results show that Telkom shows relative stability in its profitability, even though it faces liquidity challenges in 2021 due to the impact of the COVID-19 pandemic. However, the company's solvency ratio shows a consistent increase, indicating Telkom's ability to meet long-term financial obligations. In addition, this study also identifies several areas where Telkom can improve its operational efficiency, such as in asset management and inventory management. These findings provide valuable insights for stakeholders to understand Telkom's financial condition and to take the necessary strategic steps to strengthen the company's financial health in the future

Analisis Penerapan Akuntansi Persediaan Berdasarkan PSAK 14 (Studi Kasus PT Garudafood Putra Putri Jaya Tbk)

2024-11-22T09:39:44+07:00

This study aims to analyze the application of inventory accounting based on PSAK 14 with a case study at PT Garudafood Putra Putri Jaya Tbk. The method used in this research is descriptive qualitative method with case study approach. The results showed that PT Garudafood Putra Putri Jaya Tbk applies the principles of inventory accounting in accordance with the provisions of PSAK 14. The practical implication of this research is the importance of companies to understand and follow applicable accounting standards so that the presentation of financial statements becomes more accurate and transparent