Jurnal Akuntansi Pajak dan Manajemen

Pengujian Substantif Pengeluaran Kas Pada Puskesmas Kemiri Kabupaten Purworejo

Fatonah Fatonah — 2024-12-25

The Community Health Center is a work unit of the Regional Public Service Agency (BLUD), which has the obligation to prepare financial reports based on Government Accounting Standards (SAP). The aim of this research is to detect the potential for material misstatements of cash disbursement at the Kemiri Community Health Center.

The population in this study is cash disbursement transactions during February 2024, and there were 39 samples of official receipts. The data used in this research were the results of observations, interviews, questionnaires and sampling. The data analysis technique uses the cash disbursement audit technique namely sampling evidence of cash disbursement, checking sample completeness, examining the ledger, and drawing conclusions regarding the results of the compliance test.

The results of substantive testing show that 64% of the cash disbursement receipt samples have met the criteria set by the author. The level of effectiveness of internal control is 95.2% indicating that internal control is very effective, but there are still weaknesses, namely that several supporting documents for cash disbursements are not complete, the goods/services purchase receipt does not have the "Paid" stamp, and there are several health workers whose job is to manage reports BLUD finances.

Keywords: Substantive testing, internal control, cash disbursements.

The Pengaruh Kualitas Produk, Harga, dan Content Marketing terhadap Minat Beli Konsumen

Rezha Isyraqi Qastalano — 2024-12-25

This study aims to examine the influence of product quality, price, and content marketing on the buying interest of consumers who buy Mixue products at Mixue outlets in the Mojokerto area. The population in this study is consumers who purchase Mixue products at Mixue outlets in the Mojokerto area. The sample used was 100 respondents using non-probability sampling techniques and types of purposive sampling methods. This data analysis uses SPSS 22 with a multiple linear regression method by conducting a classical assumption test first. The results of this study showed that product quality had a significant effect on buying interest, price did not have a significant effect on interest and content marketing had a significant effect on buying interest. The adjusted R Square value obtained was 0.462, so the influence of independent variables on dependent variables simultaneously was 46.2%..

Studi Kasus Implementasi Tax Amnesty Di KPP Pratama Makassar Selatan dan Dampaknya Terhadap Pendapatan Pajak

Nasir Nasir — 2024-12-25

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan tax amnesty di KPP Pratama Makassar Selatan serta dampaknya terhadap peningkatan pendapatan pajak. Kebijakan tax amnesty merupakan salah satu upaya pemerintah untuk meningkatkan kepatuhan wajib pajak melalui penghapusan sanksi administratif dan memberikan kemudahan pelaporan aset yang belum dilaporkan. Penelitian ini menggunakan pendekatan studi kasus dengan mengumpulkan data primer melalui wawancara dan observasi langsung, serta data sekunder dari laporan keuangan KPP Pratama Makassar Selatan sebelum dan sesudah periode tax amnesty. Hasil penelitian menunjukkan bahwa tax amnesty di KPP Pratama Makassar Selatan berhasil meningkatkan jumlah wajib pajak yang mendaftar dan melaporkan asetnya, terutama di sektor usaha mikro, kecil, dan menengah (UMKM). Namun, terdapat tantangan dalam pelaksanaan, seperti kurangnya pemahaman wajib pajak terhadap kebijakan ini dan keterbatasan sumber daya dalam memberikan layanan konsultasi. Secara keseluruhan, kebijakan tax amnesty memberikan dampak positif terhadap pendapatan pajak, dengan peningkatan rata-rata sebesar 15% dalam tahun pertama setelah implementasi.Penelitian ini merekomendasikan perlunya program edukasi yang lebih intensif dan penguatan kapasitas sumber daya manusia di KPP Pratama Makassar Selatan untuk memastikan keberlanjutan dampak positif kebijakan ini. Temuan ini diharapkan dapat menjadi referensi bagi pemerintah dalam menyempurnakan kebijakan perpajakan di masa mendatang.

Pengaruh Beban Kerja dan Keseimbangan Kehidupan Kerja Terhadap Produktivitas Kerja Karyawan Pada TVRI Stasiun Sulawesi Selatan

Fifi Sri Astika — 2024-12-25

This research aims to find out the influence of workload and work life balance on employee work productivity at TVRI South Sulawesi Station. The variables in this study consist of free variables, namely workload and work-life balance, and bound variables, namely employee work productivity. The population in this study is all employees of TVRI South Sulawesi Station. Sampling techniques use the Purposive sampling technique and use the slovin formula in determining the number of samples. The data collection technique used is observation and questionnaire. The data analysis technique used is multiple linear regression analysis with SPSS Software version 25 for hypothesis proof. The results of this study show that the workload has a partially significant effect on employee work productivity at TVRI South Sulawesi Station. Also, work-life balance has a partial significant effect on employee work productivity at TVRI South Sulawesi Station. Then, workload and work-life balance have a significant simultaneous impact on employee work productivity at TVRI South Sulawesi Station

Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kepuasan Kerja Karyawan Pada Claro Hotel Makassar

Tri Reski Sanuar — 2024-12-26

This research aims to (1) determine whether work motivation partially has a positive effect on employee job satisfaction at Claro Hotel Makassar, (2) determine whether work discipline partially has a positive effect on employee job satisfaction at Claro Hotel Makassar, and (3) determine whether work motivation and work discipline simultaneously have a positive effect on employee job satisfaction at Claro Hotel Makassar. The number of samples used was 120 employees with a quantitative research type. Data collection techniques were carried out by distributing questionnaires. The data analysis technique used was multiple linear regression analysis using the Statistical Product and Service Solution. (SPSS). The research results show that: 1) There is a positive and significant effect of work motivation on employee job satisfaction at Claro Hotel Makassar, 2) There is a positive and significant effect of work discipline on employee job satisfaction at Claro Hotel Makassar, and 3) There is a positive and significant effect of work motivation and work discipline together on employee job satisfaction at Claro Hotel Makassar

Analisis Penilaian Saham Terhadap Keputusan Berinvestasi Pada Perusahaan PT Darma Henwa Tbk

Anwar Anwar — 2024-12-26

This study aims to analyze stock valuation in relation to investment decisions in PT Darma Henwa Tbk. (DEWA) using the Price Earning Ratio (PER) method. This method calculates the fair value of stocks by dividing the stock price by earnings per share. The study utilizes secondary data such as financial statements, annual reports, and DEWA's stock price data from 2019. It also includes comparative data from several similar companies listed on the Indonesia Stock Exchange (BEI). Descriptive analysis and SWOT analysis are employed to describe DEWA's profile, financial ratios, and fair stock value, as well as to identify the strengths, weaknesses, opportunities, and threats affecting the company. The results of this research indicate that DEWA's stock is overvalued, meaning its market price exceeds its fair value. This is attributed to the company's unsatisfactory financial performance, particularly in terms of solvency and efficiency, and the unfavorable market conditions in the mining sector. Therefore, this research recommends that investors seek alternative investments that are more profitable and aligned with their risk profile.

Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Keuangan Pada Mahasiswa Di Karang Taruna Cendrawasih Desa Madurejo Yogyakarta

Lia Nur Fadhilah — 2024-12-26

This research aims to determine the influence of financial behavior through financial literacy and the influence of lifestyle on Karang Taruna Cendrawasi students in Madurejo village. In this study, the population only consisted of students from Karang Taruna Cendravasi Madurejo village and 100 students who were registered as members of Karang Taruna were used as samples taken using the random sampling method. The data used is primary data obtained from questionnaires distributed online. Classical hypothesis testing and multiple regression analysis using the SPSS V25.0 program were used for data analysis. Based on the results obtained, it can be concluded that: (1) the financial literacy variable has a significant positive influence on the financial behavior variable, (2) the lifestyle variable has a significant positive influence on the financial behavior variable. The variable influences the financial behavior of Karang Taruna Cendrawasi students in Madurejo village.

THE INFLUENCE OF PERCEPTION, PROMOTION AND KNOWLEDGE ON THE DECISION TO BECOME A DEPOSIT CUSTOMER AT PT BPR BKK PURWOREJO (Perseroda)

Ahmad Syarif Mutsanna — 2024-12-27

The influence of perception, promotion, and knowledge aims to determine how much influence customers have in depositing their funds. The data used in this study are qualitative and quantitative. The methods used are interviews and observations.

This study aims to determine the influence of perception, promotion, and knowledge on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch.

The population in this study were deposit customers at PT BPR BKK Purworejo (Perseroda) Bayan Branch with a sample size of 30 people. The instrument used in this study was a questionnaire on the decision to become a deposit customer that had previously been tested and had met the validity and reliability requirements, while for data analysis, multiple regression analysis was used.

The results of this study indicate that the results of the t-test analysis on the perception variable showed a significant value greater than 0.05, namely 0.609> 0.05, did not have a significant effect on the decision to become a deposit customer. The results of the t-test on the promotion variable show a significant value greater than 0.05, namely 0.146> 0.05, which does not have a significant effect on the decision of deposit customers. The results of the t-test on the knowledge variable show a significant value less than 0.05, namely 0.012 <0.05, which has a significant effect on the decision to become a deposit customer. The results of the F-test analysis show that the F-test value is 3,565 with a significant amount of 0.028 less than 0.05, meaning that the perception, promotion and knowledge variables have a significant effect on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch.