scholarly journals Analisis Pengakuan Nilai Aset dan Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Sistem Akuntansi Berbasis Akrual

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Ika Novita ◽  
Rindu Rika Gamayuni ◽  
Farichah Farichah
Keyword(s):  
Test Validity ◽  
Primary Data ◽  
Validity And Reliability ◽  
Tax System ◽  
Factors Affecting ◽  
Normality Test ◽  
Using Data ◽  
System Effectiveness ◽  
Tax Regulation

This research aims to examine the affect of awareness of paying tax towards the willingness of paying tax, the affect of tax regulation knowledge towards the willingness of paying tax, perception of tax system effectiveness towards the willingness of paying tax, percieved benefits by taxpayers towards the willingness of paying tax, the quality of taxpayer services towards the willingness of paying tax. The population in this research are individual taxpayer of MSME’s registered in the Pratama Kedaton and Teluk Betung Tax Office, Bandar Lampung. Sample are drawn with convenience sampling method. Data collected using questionnaire. The data uses in this research are primary data, and analysed using data quality test (validity and reliability test), classical assumption test (normality test, multicolinierity test, heteroscedasticity test), and hypothesis testing with multiple linier analysis. The result shows that there are many factors affecting the willingness of paying tax significantly are the awareness of paying tax and the quality of taxpayers services, and the tax regulation knowledge, perception of tax system effectiveness and the benefits percieved by taxpayers does not significantly affect the willingness of paying tax.

scholarly journals TINGKAT KEPUASAN PENGUNJUNG TERHADAP KUALITAS PELAYANAN DAERAH WISATA PUNCAK TEMBOAN TOMOHON

2017 ◽  
Vol 13 (1) ◽  
pp. 35
Author(s):  
Ellen Grace Tangkere ◽  
Lorraine W. Th. Sondak
Keyword(s):  
Test Validity ◽  
Secondary Data ◽  
Primary Data ◽  
Quality Of Services ◽  
Validity And Reliability ◽  
High Interest Rate ◽  
Visitor Satisfaction ◽  
Advantages And Disadvantages ◽  
Low Performance

The purpose of this study is (1) to measure the level of visitor satisfaction of services in tourism so it can improve or develop the quality of services, (2) identify the advantages and disadvantages of what should be improved or developed to increase the number of visitors at the Heritage Temboan Peak. The study was conducted in the village of Rurukan Tomohon, Village of East Tomohon, Tomohon. The research was conducted during 2016. The primary and secondary data used in this study. Primary data obtained through interviews and direct observation. Interviews conducted using questionnaires that question and the answer has been determined and is given a score. The secondary data obtained from the study of literature in the form of literature, written sources has relevance to this study.Ssampling slection in this study using purposive sampling method. The number of samples in this study were 50 respondents. The analytical method used is the Importance Performance Analysis (IPA) test Validity and Reliability of the variables to be measured. This study found: (1) In general visitor attractions highlight Temboan already satisfied with the quality of services provided by Peak Temboan operators ie at a rate of 75.59%; (2) The service quality indicators which have a high interest rate with a low performance and get into the top priority category for increased need to receive special attention from the manager. The indicator is building a good physical facilities and have charm, cleanliness in environmental tourism, cleanliness of toilets is in the area attractions and the attitude of the staf (friendly, courteous and smiling).

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BATULICIN

2018 ◽  
Vol 4 (3) ◽  
Author(s):  
Halipah Halipah
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quantitative Methods ◽  
Tax System ◽  
Factors Affecting ◽  
Analysis Techniques ◽  
Compliance Level ◽  
System Effectiveness ◽  
Tax Regulation

Abstract: This study aimed to determinee and analyze the factors affecting personal taxpayer compliance. The method used in this study is quantitative methods and data analysis techniques using multiple linier regression to determine factors affecting personal taxpayer compliance level. The results of this study indicate that (1) taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), significantly influence simultaneously taxpayer is compliance. (2) partially variable taxpayer awareness variables (X1) knowledge and understanding of tax regulation (X2) perceptions of tax system effectiveness (X3) tax service quality (X4) and tax sanctions (X5), (3) taxpayer awareness variables (X1) is the dominant variable affecting taxpayer is compliance. Keywords: taxpayer awareness variables, knowledge and understanding of tax regulation, perceptions of tax system effectiveness, tax service quality, and tax sanctions, taxpayer is compliance Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Batulicin. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan teknik analisis data menggunakan regresi linier berganda untuk mengetahui Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi. Penelitian dilakukan terhadap 100 orang wajib pajak orang pribadi usahawan. Hasil penelitian ini menunjukan bahwa (1) variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5), berpengaruh signifikan secara bersama-sama (simultan) terhadap Kepatuhan Wajib Pajak. (2) secara parsial variabel Kesadaran Wajib Pajak (X1) Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan (X2), Persepsi atas Efektifitas Sistem Perpajakan (X3), Kualitas Pelayanan Aparat Pajak (X4), dan Sanksi Perpajakan (X5) berpengaruh  signifikan terhadap Kepatuhan Wajib Pajak. (3) Variabel Kesadaran Wajib Pajak (X1) merupakan variabel yang dominan mempengaruhi Kepatuhan Wajib Pajak. Kata kunci : Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Terhadap Peraturan Perpajakan, Persepsi atas Efektifitas Sistem Perpajakan, Kualitas Pelayanan Aparat Pajak, dan Sanksi Perpajakan dan Kepatuhan Wajib Pajak

scholarly journals Strategic Aspect of Knowledge Management

Organizacija ◽  
2017 ◽  
Vol 50 (2) ◽  
pp. 163-176 ◽  
Author(s):  
Olja Arsenijević ◽  
Dragan Trivan ◽  
Iztok Podbregar ◽  
Polona Šprajc
Keyword(s):  
Knowledge Management ◽  
Tacit Knowledge ◽  
First Generation ◽  
Point Of View ◽  
Factors Affecting ◽  
Level Of Knowledge ◽  
Empirical Point ◽  
Using Data ◽  
Tacit Knowledge Management

Abstract Background and Purpose: This paper analyses the strategic aspects of knowledge management in organizations in Serbia, from the theoretical and empirical point of view. In its theoretical part, the paper analyzes the latest literature in the fields of knowledge management, relations between communications strategyes and knowledge management, generations of knowledge management and organizational culture. Design/Methodology/Approach: In its empirical part, the paper deals with determining the level of knowledge management in Serbian organizations through diffrent generations of knowledge management, as well as the problem with explicit and tacit knowledge management. The hypotheses were tested using data colleted from organizatons in Serbia via questionnaire, which consisted of 50 questions to examine five key factors in knowledge management. Results: The results showed that out of 41 indicators, only eight are rated positively. Results of t-test indicate significant distinctions within factors affecting the quality of knowledge management, as well as differences in quality of explicit and tacit knowledge management, therefore they confirmed both hypotheses. Conclusion: The knowledge management projects in organizations in Serbia are initiated, as well as that belonging to the first generation of knowledge management can be defined.

Process Monitoring of 3D Metal Printing in Industrial Scale

2018 ◽  
Author(s):  
Mohammadhossein Amini ◽  
Shing Chang
Keyword(s):  
3D Printing ◽  
Process Monitoring ◽  
Numerical Study ◽  
High Reliability ◽  
Factors Affecting ◽  
Main Metal ◽  
Metal Printing ◽  
Metal 3D Printing ◽  
Using Data

Metal 3D printing is one of the fastest growing additive manufacturing (AM) technologies in recent years. Despite the improvements and capabilities, reliable metal printing is still not well understood. One of the barriers of industrialization of metal AM is process monitoring and quality assurance of the printed product. These barriers are especially much highlighted in aerospace and medical device manufacturing industries where the high reliability and quality is needed. Selective Laser Melting (SLM) is one of the main metal 3D printing methods where it is known that more than 50 parameters are affecting the quality of the print. However, the current SLM printing process barely utilize a fraction of the collected data during production. Up to this point, no study to the best of our knowledge examines the correlation of factors affecting the quality of the print. After reviewing the current state of the art of process monitoring for metal AM involving SLM, we propose a method to control the process of the print in each layer and prevent the defects using data-driven techniques. A numerical study using simulated numbers is provided to demonstrate how the proposed method can be implemented.

scholarly journals The Study on Factors Influencing Incomes of Laborers in Viet Nam: The Case at Industrial Parks, Economic Zones in Travinh Province

2020 ◽  
Vol 11 (5) ◽  
pp. 321
Author(s):  
Ha Hong Nguyen ◽  
Tuyen Thanh Nguyen
Keyword(s):  
Multivariate Regression ◽  
Working Environment ◽  
Primary Data ◽  
Industrial Park ◽  
Viet Nam ◽  
Multivariate Regression Model ◽  
Factors Affecting ◽  
Industrial Parks ◽  
Economic Zones

This study aims to solve the problem of raising incomes, improving the quality of life of Vietnamese workers in industrial parks and economic zones today, specifically in Tra Vinh province, Viet Nam. By the method of primary data collection of 300 employees working in enterprises in Long Duc Industrial Park located in Tra Vinh City; Co Chien Industrial Park located in Cang Long district and Dinh An economic zones located in Tra Cu district; using multivariate regression model; The study showed that there are 6 factors affecting the income of workers: the occupation of workers, working experience, the qualifications of workers, ethnicity, Religion and working environment. In particular, working experience, the qualifications of workers greatly affect the income of employees. From the research results, the author have proposed solutions to improve the income of workers, ensure social security and stabilize the lives of workers in the future.

scholarly journals Scaling Down the PGCM Scale to Assess Views on Ageing More Efficiently: Finding a New Alternative

2020 ◽  
Vol 17 (24) ◽  
pp. 9414
Author(s):  
Tomáš Doseděl ◽  
Tereza Menšíková ◽  
Lucie Vidovićová
Keyword(s):  
Quality Of Life ◽  
Correlation Coefficients ◽  
Later Life ◽  
Subjective Health ◽  
Subjective Age ◽  
Factors Affecting ◽  
Important Quality ◽  
Using Data ◽  
Positive Outlook

The aim of the study is to present a new and efficient way of measuring the quality of life among older populations, with special attention to morale, positive outlook on life and ageing. The measure is based on the Philadelphia Geriatric Center Morale Scale (PGCM), originally consisting of 22 items. The growing numbers and proportions of older people among European populations has increased the need to obtain more reliable data on their needs, values, life experiences and overall quality of life. Using data from six surveys conducted in the Czech Republic, we have formulated a three-item positive outlook on life and ageing (POLA) scale. Our analyses are divided into three steps: (1) constructing the scale and testing its internal consistency; (2) testing the scale’s external validity using mean comparisons and correlation coefficients; and (3) determining the factors affecting a positive outlook on later life, such as gender and education. We have confirmed that the three-item approach to measuring positive outlook on ageing as a part of morale is highly applicable to surveys, producing compelling results in assessing important quality-of-life sub-concepts, such as subjective health, subjective age, and loneliness.

Human Capital And The Use Of Information Technology To Enhance Sustainable Competitive Advantages

2020 ◽  
Vol 8 (6) ◽  
pp. 239-249
Author(s):  
Nurul Hidayah ◽  
Ahmad Badawi ◽  
Lucky Nugroho ◽  
Moetopo
Keyword(s):  
Information Technology ◽  
Human Capital ◽  
Competitive Advantage ◽  
Model Test ◽  
Test Validity ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Sustainable Competitive Advantage ◽  
Validity And Reliability ◽  
Inner Model

This study aims to determine the effect of human capital and the use of information technology on the competitive advantage of Sharia banking. The study takes an analysis unit of Indonesia Sharia banking. The type of data used is primary data using a questionnaire which sampling used is a stratified random sampling model where respondents in this study consist of leaders and employees in Sharia banking. This research uses desciptive qualitative approach. Data analysis used PLS consisting of Outer Model test (Validity and Reliability) and Inner Model test (coefficient of determination and T test). The results show that human capital has no significant effect and the use of information technology has a significant effect on the sustainable competitive advantage of Sharia Banking.

scholarly journals Pengaruh Kualitas Produk, Harga, Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Rumah Makan Dabu-Dabu Iris Fresh Wenang Manado

2019 ◽  
Vol 8 (2) ◽  
pp. 26
Author(s):  
Gahensya Keloay ◽  
Wehelmina Rumawas ◽  
Sandra Asaloei
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Consumer Satisfaction ◽  
Test Validity ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Normality Test ◽  
Quantitative Descriptive

This research was conducted in Dabu-Dabu Iris Fresh Restaurant, Wenang Manado, which aims to find out the 1) effect of product quality ; 2) price and ; 3) service quality on customer satisfaction in Dabu-Dabu Iris Fresh Restaurant, Manado, both individually and in groups. With the focus of the problem is whether product quality, price and service quality affect consumer satisfaction in Rumah Makan Dabu-Dabu Iris Fresh, Wenang Manado. the method used in this study uses quantitative descriptive methods and The population that came in the Dabu-Dabu Iris Fresh Restaurant, Manado Heritage is unknown, therefore the researcher took a sample of 50 respondents using a purposive sampling technique that is consideration of populations that are easily found and this research will only be given to visitors who have visited the House. Eating Dabu-Dabu Iris Fresh, Managing Manado at least 5 times, and the research method used is quantitative descriptive method. The analytical tool used in the data instrument test (validity and reliability test), classic assumption test (normality test, multicollinearity test and heteroscedasticity test), data analysis (multiple regression analysis, test t, F test and test coefficient of determination R2). Based on the t test obtained states that product quality has an influence on customer satisfaction individually. While price is the determination of the value of a product in the minds of consumers that must be paid by consumers to obtain a product of Dabu-Dabu Iris Fresh Restaurant, Wenang Manado. The service quality provided by Dabu-Dabu Iris Fresh Restaurant, Wenang Manado affects consumer satisfaction.

scholarly journals Pengaruh Financial Literacy dan Risk Perception terhadap Keputusan Investasi Generasi Millennial Kota Padang

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 144
Author(s):  
Yola Yolanda ◽  
Abel Tasman
Keyword(s):  
Risk Perception ◽  
Financial Literacy ◽  
Millennial Generation ◽  
Sampling Method ◽  
Investment Decisions ◽  
Secondary Data ◽  
Primary Data ◽  
Validity And Reliability ◽  
Normality Test ◽  
Positive Effect

This study aims to look at the influence of Financial Literacy and the effect of Risk Perception on the investment decisions of millennial generation of Padang City. The type of this research is a comparative causal research (causative). The samplesof this study was 96 respondents ofmillennial generation of Padang City that choosed by using purposive sampling method. The types of data in this study are primary data and secondary data. The data was collected by questionnairy technique and it was analysed byusing multiple regression analysis method. The instrument testing uses validity and reliability tests. The analysis prerequisite tests conducted include normality test, heterokedasticity test and multicollinearity test. The data collected was processed with SPSS version 20.0. The results of this study indicate that both of Financial Literacy and Risk Perception has a significant positive effect on investment decisions of millennial generation of Padang City. Keywords : financial literacy, risk perception

scholarly journals FACTORS IMPACT ON THE SATISFACTION OF PART-TIME STUDENTS ON THE QUALITY OF EDUCATIONAL SUPPORT SERVICES IN TRA VINH UNIVERSITY

2018 ◽  
Vol 1 (31) ◽  
pp. 20-28
Author(s):  
Nguyen Van Nguyen ◽  
Thoai Thanh Nguyen ◽  
Dien Son Lam
Keyword(s):  
Support Services ◽  
Statistical Error ◽  
Primary Data ◽  
Educational Support ◽  
Factors Affecting ◽  
Academic Activities ◽  
Part Time Students ◽  
Part Time ◽  
Students Satisfaction

In the market economy, academic activities have long been considered as “a kind of service” with increasingly high competition. In order to increase  competitiveness of Tra Vinh University (TVU) by improving support services for part-time students, this research has been implemented to identify factors that affect to part-time students’ satisfaction related to quality of academic support services at TVU. The research was conducted by interviewing experts and  analyzing questionnaire-based primary data with sample size n = 598 and statistical error 1 =5%. The results indicated 6 factors affecting the satisfaction of part-time students with regard to the quality of the support services at TVU including: (1) Facilities (2) Assurance, (3) Reliability, (4) Responsiveness, (5) care and (6) other Support Services. Therefore, the improvement in these factors will make students be more satisfied as well as increase competitiveness of TVU

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