MADANI ACCOUNTING AND MANAGEMENT JOURNAL

PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PEMERINTAH KOTA BALIKPAPAN TAHUN 2022

2024-04-27T23:55:12+07:00

The purpose of this study was to examine the effect of taxpayer knowledge, taxpayer awareness, tax authorities and tax sanctions on individual taxpayer compliance at the Balikpapan City Government office in 2022. The independent variables consist of 4 (four) variables, namely taxpayer knowledge, awareness taxpayers, tax authorities and tax sanctions. The dependent variable consists of 1 (one) variable, namely taxpayer compliance. This type of research is quantitative research using a questionnaire. The population is individuals who work in the Balikpapan City government office. The method of determining the sample used a purposive sampling technique with a total of 147 (one hundred and forty seven) people. Data processing was carried out using SPSS Version 21. The results obtained from this study are that Taxpayer Knowledge has no effect on Taxpayer Compliance, Taxpayer Awareness has no effect on Taxpayer Compliance, and Fiscal Services have no effect on Taxpayer Compliance, while Tax Sanctions have an effect on Compliance of individual taxpayers at the Balikpapan City Government office.

PENGARUH DEBT TO EQUITY RATIO DAN RETURN EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022

2024-04-28T23:58:51+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio dan Return on Equity terhadap Return Saham pada Perusahaan Property and Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Sampel yang digunakan berjumlah 14 perusahaan. Metode analisis data yang di gunakan analisis regresi linier berganda. Variabel independent yang digunakan yaitu Debt to Equity Ratio dan Return on Equity. Sedangkan variabel dependen yang digunakan adalah return saham. Hasil pengujian parsial menunjukkan bahwa Debt to Equity Ratio berpengaruh negatif dan signifikan terhadap return saham. Sedangkan Return On Equity berpengaruh negatif dan signifikan terhadap return saham. Secara simultan Debt to Equity Ratio, Return on Equity berpengaruh signifikan terhadap return saham.

ANALYSIS OF DIFFERENCES IN CONSUMER SATISFACTION ONLINE SHOP BETWEEN TOKOPEDIA AND SHOPEE IN THE COMMUNITY OF SANGATTA CITY, EAST KUTAI DISTRICT

2024-04-29T23:59:51+07:00

The aim of the research is to analyze the differences in online shop consumer satisfaction between Tokopedia and Shopee in the people of Sangatta City, East Kutai Regency. This research is quantitative research and the calculations use the SPSS program application. Version 21. Hypothesis testing uses the Mann Whitney test, used with the aim of determining whether there is a difference in the averages of two unrelated samples. The test results above can be seen from the Asymp Sig (2 tailed) value, namely 0.001. Based on the Test Statistics output, it is known that the Asymp Sig (2tailed) value is 0.001 < 0.05, so it can be concluded that the hypothesis is accepted. Thus, it can be said that there is a difference in satisfaction between online shop consumers between Tokopedia and Shopee in the people of Sangatta City, East Kutai Regency.

TANTANGAN DAN PELUANG ASURANSI SOSIAL SYARIAH DI INDONESIA (STUDY LITERASI JAMINAN KESEHATAN NASIONAL)

2024-04-29T23:59:33+07:00

This study aims to determine the challenges and opportunities of the National Health Insurance seen from the level of sharia compliance, governance and strategies and opportunities that will be faced in the future. This research is qualitative and uses secondary data. The result obtained in this study are that the Social Health Insurance has met sharia compliance but with certain terms and conditions, JKN also still has some shortcomings that must be considered by the government so thai it is hoped that in the future JKN will be able to compete with other social security.

PENGARUH MODAL USAHA, LAMA USAHA, JAM KERJA DAN PEMASARAN ONLINE TERHADAP PENDAPATAN PEDAGANG PAKAIAN PASAR BLAURAN KLANDASAN

2024-04-29T23:59:15+07:00

Klandasan II Market or commonly called Blauran Klandasan Market is one of the markets located in Balikpapan City. In this market, various kinds of goods are sold, including in the field of fashion or apparel specifically located on the entire second floor. At clothing traders in this market, they complain about the decrease in income, causing economic instability. The purpose of this study is to find out what factors can affect the income of clothing traders in the Blauran Klandasan Market. Several factors can affect a trader's income, including business capital, length of business, working hours, and online marketing. This study uses primary data and secondary data. The method used is quantitative.

The results showed that there was a significant positive effect between working capital on merchant income, there was a significant positive effect between the length of business on merchant income, there was a significant positive effect between working hours on merchant income, and there was no significant influence between online marketing on merchant income. The results of the F and regression tests found that there was an effect of 41.7% between business capital, length of business, working hours, and online marketing together on merchant income and the remaining 58.3% is influenced by other variables.

Power Balance: Hacking Accountability from a Foucauldian Perspective

2024-04-29T23:58:57+07:00

This article aims to convey an accountability perspective from the Foucauldian viewpoint. The research utilizes a literature review approach based on bibliographic sources, thus the data employed are bibliographic in nature. The findings indicate that when SMEs are unable to implement accountability measures, they may face punishments, whether from third parties such as banks when seeking capital for business development, or from the government regarding tax reporting, which may lead to government enforcement if SMEs fail to comply with the applicable SAK ETAP regulations. Therefore, an appropriate approach or method is necessary to assist and enhance the accountability quality of SMEs.