scholarly journals Faktor yang Mempengaruhi Pendapatan Keluarga Miskin di Kecamatan Maesan Kabupaten Bondowoso

2017 ◽  
Vol 4 (2) ◽  
pp. 182
Author(s):  
Moehammad Fathorrazi ◽  
Dewa Murti ◽  
Fivien Muslihatinningsih
Keyword(s):  
Cross Section ◽  
Research Area ◽  
Variable Number ◽  
Primary Data ◽  
Poor Families ◽  
Negative Effect ◽  
Independent Variable ◽  
Questionnaire Method ◽  
Educational Variables ◽  
Positive Effect

This study aims to determine the factors that affect the income of the poorest families in the district Maesan the regency by using the method of analysis Regression (Regression Model Multiplier). Data used in this study are primary data derived from interviews, questionnaire method, the method of observation (cross section) with a research area in District Maesan regency. The regression results obtained from this study indicate that education (X1) and age (X2) has positive effect on revenues. The number of dependents (X3) and the type of work (X4) negative effect on revenue. The probability value of each independent variable is education (X1) of 0.0000, age (X2) of 0.0000, the number of dependents (X3) at 0.0000 and the type of work (X4) of 0.7765. This shows that in the study of factors that affect the income of poor families in the District Maesan Bondowoso,variables that influence the educational variables, variables of age, and a variable number of dependents who have significant influence on the income variable. Variable type of work does not significantly influence the income variable. Keywords: income, education, age, total family dependents and The job type

scholarly journals PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 7 (1) ◽  
pp. 85
Author(s):  
Dessi Antika Putri
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Accounting Firms ◽  
Negative Effect ◽  
Questionnaire Method ◽  
Time Budget Pressure ◽  
Positive Effect

<p><em>This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negative effect on Audit Quality. This study also shows that the Auditor Ethics as a moderating strengthens the positive influence between the Auditor's Experience on Audit Quality, while the Auditor Ethics as a moderating weakens the negative influence of Time budget pressure on Audit Quality.</em></p>

scholarly journals THE INFLUENCE OF MARKETING VOLUME AND MARKETING CHANNEL ON FRESH TIGER SHRIMP MARKETING MARGIN

2018 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Abd Rahim ◽  
Diah Retno Dwi Hastuti ◽  
Septaty Rahayu Ningsih
Keyword(s):  
Multiple Regression ◽  
Cross Section ◽  
Exponential Function ◽  
Marketing Channel ◽  
Primary Data ◽  
Time Dimension ◽  
Function Model ◽  
Tiger Shrimp ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the influence of marketing volume and marketing channel to marketing margin of tiger shrimp. This study uses data based on the time dimension, ie cross-section that comes from primary data, then the method of analysis used multiple regression with exponential function model. The result of this research found that marketing volume have positive effect and marketing channel I have negative effect to tiger shrimp marketing margin, while marketing channel II has no effect to marketing margin of tiger shrimp.

scholarly journals Pengaruh Pelayanan Fiskus dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Wajib Pajak Orang Pribadi Di Kota Bandung Tahun 2016)

2020 ◽  
Vol 5 (2) ◽  
pp. 243
Author(s):  
Heriyah Heriyah
Keyword(s):  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Probability Sampling ◽  
Analysis Technique ◽  
Independent Variable ◽  
Questionnaire Method ◽  
The City ◽  
Positive Effect

The number of taxpayers is increasing from year to year but there are still obstacles that can hinder efforts to increase the tax ratio, which becomes an obstacle is tax compliance. Several factors that can affect taxpayer compliance taken in this study are fiscal services and taxpayer attitudes. This research was conducted to assess the level of taxpayer compliance, especially individuals in the city of Bandung by using this independent variable. Fiscal service variables and taxpayer attitudes were chosen because they tend to be more in line with individual taxpayers than other variables. Because these two variables are directly related to how individual taxpayers will determine the attitude of taxpayers on taxpayer compliance and individual taxpayers with tax authorities, in this case taxpayer services on taxpayer compliance. The population in this study is an individual taxpayer who is in the city of Bandung. Based on data obtained from five Primary Tax Offices in Bandung until 2016, there were 749,929 people who were personal taxpayers. Not all effective individual taxpayers obey the existing rules, so that the research is carried out because of their large number, therefore for time and cost efficiency sampling is carried out. Sampling was conducted on 400 people using probability sampling methods. The primary data collection method used was a questionnaire method, while the data analysis technique used in this study was multiple linear regression analysis. Based on the results of the analysis carried out, it is concluded that fiscal services and taxpayer attitudes have a significant positive effect on taxpayer compliance either simultaneously or partially. Jumlah wajib pajak dari tahun ke tahun semakin meningkat tetapi masih ada kendala yang dapat menghambat upaya peningkatan rasio pajak, yang menjadi kendala adalah kepatuhan pajak (tax compliance). Beberapa faktor yang dapat mempengaruhi kepatuhan wajib pajak yang diambil dalam penelitian ini adalah pelayanan fiskal dan sikap wajib pajak. Penelitian ini dilakukan untuk menilai tingkat kepatuhan wajib pajak, terutama orang pribadi di kota Bandung dengan menggunakan variabel independen ini. Variabel pelayanan fiskal dan sikap wajib pajak dipilih karena cenderung lebih sesuai dengan wajib pajak orang pribadi dibandingkan dengan variabel lain. Karena kedua variabel tersebut berhubungan langsung dengan bagaimana wajib pajak orang pribadi akan menentukan sikap wajib pajak pada kepatuhan wajib pajak dan wajib pajak orang pribadi dengan otoritas pajak dalam hal ini layanan wajib pajak pada kepatuhan wajib pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang berada di Kota Bandung. Berdasarkan data yang diperoleh dari lima Kantor Pajak Pratama di Bandung hingga 2016 tercatat sebanyak 749.929 orang yang merupakan wajib pajak pribadi. Tidak semua wajib pajak perorangan yang efektif tunduk pada aturan yang ada, sehingga pada penelitian yang dilakukan karena jumlah mereka yang besar, oleh karena itu untuk efisiensi waktu dan biaya dilakukan pengambilan sampel. Pengambilan sampel dilakukan pada 400 orang dengan menggunakan metode probability sampling. Metode pengumpulan data primer yang digunakan adalah dengan metode kuesioner, sedangkan teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa jasa fiskal dan sikap wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak baik secara simultan maupun parsial.

scholarly journals ANALISIS PERMINTAAN ENERGI LISTRIK RUMAH TANGGA (STUDI KASUS : RUMAH TANGGA DI KOTA BENGKULU

2020 ◽  
Vol 1 (1) ◽  
pp. 39-55
Author(s):  
Nilman Nilman ◽  
Mintargo Mintargo
Keyword(s):  
Family Members ◽  
Electrical Energy ◽  
Total Sample ◽  
Electricity Price ◽  
Primary Data ◽  
Analysis Method ◽  
Negative Effect ◽  
Independent Variable ◽  
The City ◽  
Positive Effect

This study aims to analyze the factors that influence the demand for electrical energy in households in the city of Bengkulu. With the dependent variable (Y) the demand for electrical energy and the independent variable (X) Income, electricity price/tariff, number of family members. In this study using primary data with a total sample of 100 households in the city of Bengkulu. The data analysis method used is multiple linear regression.  From the analysis that has been done the results show that the income variable (X1) has a significant and positive effect on the demand for electricity, electricity prices/tariffs (X2) have a significant and negative effect on the demand for electrical energy and the number of family members (X3) has a significant and positive effect on demand for electrical energy.Keywords: Demand for electrical energy, Electricity price/tariff ,Income, Number of family members.

Pengaruh Etika Bisnis Islam Terhadap Kesejahteraan Pedagang (Studi Kasus Pedagang Pusat Pasar Medan)

2019 ◽  
Vol 4 (1) ◽  
pp. 185
Author(s):  
Ya’ti Ikhwani Nasution
Keyword(s):  
Free Will ◽  
Quantitative Research ◽  
Statistical Tools ◽  
Independent Variables ◽  
Islamic Business Ethics ◽  
Negative Effect ◽  
Data Collection Technique ◽  
Questionnaire Method ◽  
Market Center ◽  
Positive Effect

The purpose of this study is to find out whether there is an influence of Islamic business ethics with the variables of unity, equilibrium, free will, responsibility, benevolence and the welfare of traders in the Pusat Pasar Medan. This research is a quantitative research and the analysis used is multiple regression analysis. The data collection technique used is the questionnaire method obtained directly from the respondent, namely the Pusat Pasar Medan Trader. Analyzed using statistical tools, namely SPSS Version 22. Based on the results of data processing has shown that there is a significant influence as partially and simultaneously among the unity, equilibrium, free will, responsibility and benovelence towards the welfare of traders in the Medan Market Center. For unity, free will, responsibility and benovelence have a positive effect on the welfare of traders in Medan Market Center. While the equilibrium variable has a negative effect on the welfare of Medan Market Center traders. The adjusted R square value is 0.345. This means that 34.5% increase in welfare can be explained by independent variables, namely the variables of unity, equilibrium, free will, responsibility and kindness. While 65.5% is explained by other factors.

Pengaruh Etika Bisnis Islam Terhadap Kesejahteraan Pedagang (Studi Kasus Pedagang Pusat Pasar Medan)

2021 ◽  
Vol 4 (1) ◽  
pp. 185
Author(s):  
Ya’ti Ikhwani Nasution
Keyword(s):  
Free Will ◽  
Quantitative Research ◽  
Statistical Tools ◽  
Independent Variables ◽  
Islamic Business Ethics ◽  
Negative Effect ◽  
Data Collection Technique ◽  
Questionnaire Method ◽  
Market Center ◽  
Positive Effect

The purpose of this study is to find out whether there is an influence of Islamic business ethics with the variables of unity, equilibrium, free will, responsibility, benevolence and the welfare of traders in the Pusat Pasar Medan. This research is a quantitative research and the analysis used is multiple regression analysis. The data collection technique used is the questionnaire method obtained directly from the respondent, namely the Pusat Pasar Medan Trader. Analyzed using statistical tools, namely SPSS Version 22. Based on the results of data processing has shown that there is a significant influence as partially and simultaneously among the unity, equilibrium, free will, responsibility and benovelence towards the welfare of traders in the Medan Market Center. For unity, free will, responsibility and benovelence have a positive effect on the welfare of traders in Medan Market Center. While the equilibrium variable has a negative effect on the welfare of Medan Market Center traders. The adjusted R square value is 0.345. This means that 34.5% increase in welfare can be explained by independent variables, namely the variables of unity, equilibrium, free will, responsibility and kindness. While 65.5% is explained by other factors.

scholarly journals Analisis Persepsi Kegunaan, Kemudahan dan Kerumitan Terhadap Data Pemicu di Approweb Pada Kantor Pelayanan Pajak Pratama

2020 ◽  
Vol 1 (1) ◽  
pp. 56-69
Author(s):  
Recky Suhartanto Lawata ◽  
Fadliah Nasaruddin ◽  
Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Perceived Usefulness ◽  
Primary Data ◽  
The West ◽  
Negative Effect ◽  
Acceptance Model ◽  
Positive Effect

Penelitian bertujuan untuk menganalisis pengaruh persepsi kegunaan, kemudahan dan kerumitan Technology Acceptance Model (TAM) terhadap data pemicu di approweb, pada Kantor Pelayanan Pajak Pratama Makassar Barat. Penelitian ini menggunakan data primer melalui survei kepada 36 orang responden dari account representative di Kantor Pelayanan Pajak Pratama Makassar Barat. Teknik pengumpulan data melalui kuesioner data dianalisis dengan menggunakan aplikasi SPSS. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kebermanfaatan berpengaruh positif dan signifikan sedangkan kemudahan berpengaruh positif tidak signifikan dan kerumitan berpengaruh negatif signifikan terhadap data pemicu di aplikasi approweb. Hasil penelitian ini membuktikan teori TAM dari persepsi kebermanfaatan data pemicu di aplikasi approweb bermanfaat bagi account representative. The study aims to analyze the effect of perceived usefulness, ease and complexity of the Technology Acceptance Model (TAM) on trigger data in the Approweb, at the West Makassar Pratama Tax Office. This study uses primary data through a survey of 36 respondents from account representatives at the West Makassar Pratama Tax Office. Data collection techniques through data questionnaires were analyzed using the SPSS application. Hypothesis testing uses multiple regression analysis. The results of this study indicate that usefulness has a positive and significant effect while ease of positive effect is not significant and complexity has a significant negative effect on trigger data in approweb applications. The results of this study prove the TAM theory from the perceived usefulness of trigger data in the approweb application is beneficial for account representatives.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

2019 ◽  
Vol 6 (2) ◽  
pp. 285
Author(s):  
Ririn Juliawaty ◽  
Christina Dwi Astuti
Keyword(s):  
Corporate Governance ◽  
Ceo Compensation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ceo Tenure ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

<p><em>The purpose of this research is</em><em> </em><em>to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation</em><em>.</em></p><p><em>This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.</em><em></em></p><p><em>Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness. </em></p>

scholarly journals PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 21
Author(s):  
Arif Nugrahanto ◽  
Soupani Andri Nasution
Keyword(s):  
Interaction Coefficient ◽  
P Value ◽  
Difference In Differences ◽  
Audit Risk ◽  
Dummy Variable ◽  
Directorate General ◽  
Negative Effect ◽  
Independent Variable ◽  
The Difference ◽  
Positive Effect

Several studies related to the effect of audits on taxpayer compliance provide different conclusions. Bergman and Nevarez (2006) find the fact that tax audits negatively affect compliance. In contrast, Gemmel and Ratto (2012) concluded that the audit had a negative effect on the group of taxpayers who obeyed, and at the same time had a positive effect on the group of taxpayers who did not comply. Given the different conclusions, the researcher is interested in testing in the Indonesian context by using the SIDJP data from the Directorate General of Tax for the period 2009-2013.The difference-in-differences approach model implemented in this study adopts Norman Gemmell and Marissa Ratto (2012). The dependent variable is income tax while the independent variable is the dummy variable for group, time and type of audits. Regression results show that the interaction coefficient between the dummy group variable and the time dummy variable which is the difference-in-differences coefficient, has a p-value that is statistically insignificant to reject null hypothesis. It tells that there is no difference in the level of compliance between the audited (corporate) taxpayer and non-audited (corporate) taxpayers. No impact on the level of compliance of taxpayers may come from several reasons, including the small coverage of the tax audits, the existence of the bomb crater effect, and the results of the type of updating audit risk.

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