scholarly journals Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak pada Kpp Pratama Se-Bali

Author(s):  
Maria Mediatrix Ratna Sari ◽  
Gde Dharma Suputra ◽  
Ni Luh Supadmi

This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information  and  professionalism.  While  the  specific  purpose  of this study was to determine the effect of the  level of  understanding  of  financial  accounting  information and professionalism of the tax inspectors in the settlement of tax audits on KPP Pratama in Bali. Theories and concepts used in this study is the Minister of Finance Regulation No. 17 / PMK.03 / 2013 on Procedures for Tax Audit. The data analysis technique used in this study is the multiple linear regression, to test the quality of the data using validity and reliability, and classical assumption. The test results show that understanding of financial accounting information and professionalism affect the performance of tax inspectors. The higher level of financial  accounting information  understanding and  professionalism, then higher performance  of  tax  inspectors in the settlement  of  tax audits on KPP  Pratama in Bali. 

2017 ◽  
Author(s):  
Akbar Iskandar

Abstrak Tujuan dari tulisan ini adalah untuk menganalisis tingkat kualitas butir instrument tes dan non tes berdasarkan tingkat validitas konstruk dan reliabilitas. Jenis penelitian ini masuk dalam kategori pengembangan instrument yang biasa disebut dengan R & D. Penelitian ini merupakan bentuk simulasi terhadap instrument yang telah dikembangkan sebelumnya yaitu tahun 2016 dan 2017 yang berjalan selama 4 bulan. Teknik analisis data yang digunakan adalah teknik analisis kuantitatif dimana yang dimaksud adalah Confirmatory Faktor Analisys (CFA) dengan bantuan software LISREL. Hasil analisis dalam simulasi ini ditemukan bahwa butir instrument yang dikembangkan memenuhi criteria valid secara konstruk dan reliabel baik untuk instrument tes maupun non tes.Kata kunci: lisrel, amos, SEM, instrument, tes, non tes, pengukuran, penilaian, evaluasi, spssAbstractThe purpose of this paper is to analyze the level of grain quality of test and non test instruments based on the level of construct validity and reliability. This type of research belongs to the category of instrument development commonly referred to as R & D. This research is a form of simulation of the instrument that has been developed previously ie 2016 and 2017 which runs for 4 months. Data analysis technique used is quantitative analysis technique which is Confirmatory Factor Analysis (CFA) with the help of LISREL software. The results of the analysis in this simulation found that the developed instrument items meet the criteria valid construct and reliability for instrument test and non test instruments.Keywords: lisrel, amos, SEM, instrument, test, non test, measurement, assessment, evaluation, spss


2021 ◽  
Vol 13 (1) ◽  
pp. 68-74
Author(s):  
Adeh Ratna Komala ◽  
Deri Hendarin

Abstract This study aims to examine the effect of the implementation of regional financial accounting information systems on the quality of regional financial reports that are in the Regional Apparatus Organization in Bandung.  The phenomenon of this research is financial statements with unqualified and incomplete opinions. The research method is descriptive method of verification where the unit of analysis is the Bandung City Regional Apparatus Organization as many as 27 Regional Apparatus Organizations with 46 respondents.  Testing data using validity and reliability tests using SPSS V 24 for testing data analysis and using SmartPLS V3 for hypothesis testing. The results showed that the local government financial accounting information system had an effect on the quality of local government financial reports. Keywords: regional financial accounting information system, quality of local government financial reports


Author(s):  
Afdhal Zikri ◽  
Martias Martias ◽  
Toto Sugiarto

An air ionizer device can produce negative ion which ionizes the air, can be used for engine air induction system for improving the quality of fuel mixture that increase the engine output of power & torque. Test is done by using a dynamometer by comparing power & torque with installed air ionizer active and inactive. Data analysis technique using descriptive analysis of formula ttest with 5% of significant level. The t test results showed a significant increase in maximum power under active air ionizer conditions (tcount 5,128> ttable 4,303) with a significant level of 5%, increase 0.8 HP or 11.7% of inactive air ionizer with a value 7.2 HP to 8.0 HP. Meanwhile, the maximum torque shows an insignificant increase (tcount = 0.929 <ttable = 4,303) with a significant level of 5%, increase 0.5 Nm or 6.9% of inactive air ionizer with a value of 7.24 Nm to 7, 74 Nm.


2019 ◽  
Vol 10 (02) ◽  
pp. 21255-21266
Author(s):  
Agus Wahyu Permana ◽  
Nengah Suardika ◽  
Wayan Sujana ◽  
Anik Yuesti

The development of private hospitals is competing to improve the quality of its services in order to increase the number of patient visits to hospitals. RSIA Pucuk Permata Hati is no exception, as a private hospital that has only been around for 2 years and is required to work extra to improve patient visits. One of them is to improve the quality of service and increase the value of the Hospital so as to create patient satisfaction and loyalty as the ultimate goal. The population in this study were 100 inpatients at RSIA Pucuk Permata Hati and using convenience sampling techniques. The data analysis technique used is path analysis (path analysis) which previously tested the instrument (validity and reliability), classic assumption test (normality, multicollinearity and outliers). The results of the data analysis showed that the quality of service had a positive and significant effect on the satisfaction at RSIA Pucuk Permata Hati Permata Hati. Values ​​have a positive and significant influence on patient satisfaction. Service quality has a positive but not significant effect on loyalty. Value has a positive and significant effect on loyalty. Consumer power (patients) has a positive and significant effect on loyalty.


2021 ◽  
Vol 5 (2) ◽  
pp. 188-201
Author(s):  
Enjeli Somar ◽  
Asep Suparman ◽  
Paulus Raga

The purpose of this study is to determine the effect of service quality, port facilities, and container stacking places on operational performance in increasing the level of customer satisfaction. The method used in this study is a quantitative method with descriptive type and the data analysis technique uses Path Analysis. The population in this study were 100 respondents consisting of workers in Jasa Pengurusan Transporasi (JPT) companies and JPT customers. The data collection technique uses a questionnaire that has been tested for validity and reliability. Based on the results of the study, it can be revealed that among the quality of service, port facilities, and container storage places, only JPT customer satisfaction with port facilities affect customer satisfaction, both direct and mediated by operational performance.


2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>


Buana Bastra ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 26-31
Author(s):  
Prily Yulia Utomo Putri ◽  
Tri Indrayanti

This research is a research follow class by using the secound cycle that there is the first cycle and cycle II. On the cycle I and cycle II each cycle there four stage of the (1) planning, (2) implementation of action, (3) observations, and (4) reflection. Each cycle has two meetings in one week, namely the first meeting and the second meeting with the allocation 2 x 40 minutes of each meeting. Subject in research is learners class VIII G SMPN 24 Surabaya totaling 37 learners contained 16 learners men and 21 learners woman. This school is located in Jl. Kebraon Indah Permai Blok K/23 A Surabaya. Data collection techniques to use the observation and test, data analysis technique using the percentage of. Based on the results of data analysis, it can be concluded that using pictorial writing media on the meme on Instagram can improve the writing skills of class students VIII G SMPN 24 Surabaya. This can be seen from (1) population activity in the cycle I 84,61% on the cycle II 100%, (2) activity learners in cycle I 83,44% on the cycle II 90,20%, (3) the test results writing skills poerty in cycle I 56,73% one the cycle of II increased 83,70%.


2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Reza Fallah

The test results of the research hypotheses showed that there is a significant relationship between institutional ownership and quality of accounting information and cost of capital debt, but institutional ownership has not been able to moderate the relationship between quality of accounting information and cost of capital debt.


2021 ◽  
Vol 12 (1) ◽  
pp. 102-117
Author(s):  
Setyo Wahyuningsih ◽  
Sudarmadi Sudarmadi ◽  
Triyanto Triyanto

This study purposes were determined the effect of leadership, work environment, work discipline and motivation on employee performance at the Dinas Peternakan dan Perikanan, Grobogan Regency. The research type is a survey research using a questionnaire as the instrument. The research population are employees at the Dinas Peternakan dan Perikanan, Grobogan Regency. The sample used in this study amounted to 62 respondents. Data collection technique used questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression. The research results shown that there is a positive and significant effect of leadership, work environment, work discipline, and work motivation on employee performance both individually and simultaneously. Leadership is the variable with the most dominant effect on the performance of the employees of the Dinas Peternakan dan Perikanan in Grobogan Regency.


2017 ◽  
Vol 10 (1) ◽  
Author(s):  
Basori Basori ◽  
Dona Asm’ul Khusnawan

<p>The background of this study is the lack of students activity in the conventional learning on desktopbased<br />visual programming subjects. As a result, many students do not understand the material provided by the<br />teacher. The purpose of this study is to determine the enhancement in the learning activity of student by<br />utilizing props inventory application program for students of SMK Negeri 5 Surakarta.<br />The research was conducted by using class action research with 2 cycles. The subject of study taken is<br />the class XI RPL A in SMK Negeri 5 Surakarta. The research object is the quality of the learning process, ie the<br />activity of learning. The experiment was conducted on 2nd semester academic year 2013/2014. The data<br />collection techniques used were observation and interviews. The Data analysis technique using the qualitative<br />analysis refers to the analysis model Miles and Huberman.<br />Based on the result of the research , we can conclude that an increase in the learning activity of precycle<br />student learning is 34,43%, in cycle 1 is 71,65%, and increased to 77,04% in cycle 2. It is proved that the<br />props inventory application program helps students to increase the learning activity on a desktop-based visual<br />programming subject .</p>


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