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Pengaruh Kompetensi Aparatur, Sistem Pengendalian Internal, Komitmen Organisasi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control syst...
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4 Sitasi
faktor-faktor yang mempengaruhi kepatuhan wajib pajak UMKM (Studi Kasus UMKM di Kabupaten Demak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110...
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7 Sitasi
PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN, INSENTIF PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI (Studi pada Wajib Pajak terdaftar di KPP Pratama Jepara)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The...
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Pengaruh Kompensasi Manajemen, Profitabilitas, Capital Intensity, dan Leverage Terhadap Tax Avoidance
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitabil...
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8 Sitasi
The Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020. The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportu...
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4 Sitasi
The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows t...
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12 Sitasi
The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The...
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1 Sitasi
Pengaruh Akuntansi Forensik, Audit Investigatif, Independensi, dan Skeptisme Profesional Terhadap Pengungkapan Fraud (Studi Pada BPKP Perwakilan Jawa Tengah)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method whe...
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14 Sitasi
PENGEMBANGAN APLIKASI INDIKATOR STRATEGIS GARUT BERBASIS ANDROID PADA BADAN PUSAT STATISTIK KABUPATEN GARUT
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 1
, No 2
(2022)
Peranan Badan Pusat Statistik (BPS) adalah menyediakan kebutuhan data bagi pemerintah dan masyarakat. Data ini didapatkan dari sensus atau survei yang dilakukan sendiri dan juga dari departemen atau lembaga pemerintahan lainnya sebagai data sekunder. Data ini bisa dilihat dalam bentuk informasi di website resmi BPS, tetapi informasi yang disajikan belum lengkap karena terdapat data-data lain yang belum bisa di tampilkan khususnya untuk BPS Kabupaten Garut. BPS dibagi-bagi kedalam beberapa seksi...
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PENGUJIAN CONTENT MANAGEMENT SYSTEM (CMS) SEKOLAHKU MENGGUNAKAN METODE BLACK BOX TESTING DENGAN TEKNIK BOUNDARY VALUE ANALYSIS
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 1
, No 2
(2022)
Abstrak – Website yang salah satu fungsinya adalah media penyebaran informasi sudah masuk ke bidang pendidikan. Content management system (CMS) Sekolahku merupakan aplikasi open source yang membantu dalam pengembangan website bahkan menjadi sistem informasi sekolah untuk semua jenjang pendidikan. Terdapat lebih dari 150 jumlah pengguna CMS Sekolahku, tetapi belum dilakukan pengujian sistem. Penelitian ini melakukan pengujian terhadap CMS Sekolahku menggunakan black box testing dengan teknik boun...
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