Accounting and Management Journal

THE INFLUENCE OF TAXPAYER AWARENESS, AND TAXATION SOCIALIZATION ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN THE CITY OF PROBOLINGGO

Fernando Yorhans Soetomo, Aisyaturrahmi — Wed, 31 Jul 2024 00:00:00 +0000

The aim of this research is to see the level of motor vehicle tax compliance in Probolinggo City. A good level of compliance can be achieved if taxpayers are aware of their tax obligations and the government carries out outreach to provide the latest information regarding taxation. This type of research is research using quantitative methods by distributing questionnaires. The population in this study were taxpayers registered with UPT SAMSAT Probolinggo City and the sample used in this study was 400 respondents. The results of this research indicate that taxpayers in Probolinggo City are aware of their tax responsibilities and want more comprehensive socialization so that it can influence taxpayers to better comply with applicable tax regulations.

THE INFLUENCE OF ORGANIZATIONAL CULTURE, WORK COMPETENCE, AND CAREER DEVELOPMENT ON EMPLOYEE PRODUCTIVITY OF PT. ZONA KARYA MENDUNIA IN SUKOHARJO

Shoahudin Fahmi, Sundjoto, Sri Rahayu — Wed, 31 Jul 2024 00:00:00 +0000

Employee productivity plays an important role in the company, in order to continue to increase, the human resources owned must have a good organizational culture, adequate competence, and continue to develop themselves to be highly competitive. This study examines the influence of organizational culture, work competence, and career development on the productivity of PT. Zona Karya Mendunia is worldwide both partially and simultaneously. The population in this study amounted to 55 people. Data collection techniques use questionnaire instruments that have been tested for validity, reliability, normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The analysis tool used is multiple linear regression. Based on the results of the analysis showed that partially the organizational culture variable obtained a calculated t value of 5.241 greater than t table 2.007, so that H0 was rejected and H1 was accepted. The variable work competence obtained t count 1.113 smaller than t table 2.007. so H0 is accepted and H1 is rejected. The career development variable obtained a calculated t value of 1.093 smaller than t table 2.007, so that H0 was accepted and H1 was rejected. While in the simultaneous F test, the variables of organizational culture, work competence, and career development on employee productivity obtained a calculated F value of 56.296 and a significance value of 0.000 which turned out to be smaller than the degree of freedom used which was 0.05 (0.000 < 0.05), so that H0 was rejected and H1 was accepted. The conclusion of this study shows that organizational culture partially has a positive effect on employee productivity, while work competence and career development partially have no effect on the productivity of PT. Zona Karya Mendunia employees. Worldwide Work Zone in Sukoharjo. As for the results of research consisting of organizational culture, work competence, and career development together (simultaneously) have a significant effect on employee productivity at PT. Zona Karya Mendunia in Sukoharjo.

TAX POLICY CHANGES, TAX REVENUE, GROSS DOMESTIC PRODUCTION, AND BUDGET DEFICIT: EVIDENCE FROM SRI LANKA

Vickneswaran Anojan, Vickneshwaran Thanuja — Wed, 31 Jul 2024 00:00:00 +0000

The main objective is to investigate the relationship between Tax Policy Changes (TPCs), Tax Revenue (TR), and Gross Domestic Product (GDP) in Sri Lanka. Moreover, the relationship between TR, GDP, and Budget Deficit (BD) is investigated in this study. This study covers data for the period 2001-2021. Results show no significant relationship between tax policy changes and tax revenue in Sri Lanka. However, tax policy changes are significantly associated with GDP. Importantly, tax revenue is significantly associated with the budget deficit, while GDP also plays a significant role in shaping the budget deficit. This study concludes that no significant relationship between tax policy changes and tax revenue, but tax revenue and gross domestic production are significantly associated with the budget deficit. Therefore, stakeholders, especially policymakers ought to prioritize developing effective and efficient tax policies to positively influence the tax revenue, potentially reducing the budget deficit, and better managing the budget deficit in the future.

ANALISIS PERSEPSI PRODUK TEMBAKAU ALTERNATIF PT XYZ : STUDI PERILAKU KONSUMEN PEROKOK DEWASA DI INDONESIA

Raden Eling Anindita, Reny Nadlifatin, Vita Ratnasari — Wed, 31 Jul 2024 00:00:00 +0000

To face the challenges of changing business landscapes in the cigarette industry driven by regulations and shifting consumer behavior trends, PT XZY launched alternative tobacco product innovations. This research intends to analyze the understanding of adult smokers and the factors that influence their behavior in switching from conventional cigarettes to alternative tobacco products as new products where market characteristics have not yet been identified academically in Indonesia. The research was carried out using a qualitative approach through field observations, document analysis and in-depth interviews (phenomenology). Research identifies that in the product aspect, consumers appreciate the superiority of hygiene (free of smoke, ash and odor) and lower risk compared to conventional cigarettes (although not completely risk free) which is influenced by the nicotine extraction mechanism in tobacco by heating rather than burning. However, users still emphasize the different taste and experience compared to conventional cigarettes (especially kretek). Several main factors that influence the switch from conventional cigarettes to alternative products are emotional benefits (customer engagement), financial (price of devices and tobacco sticks), marketing campaigns (through WoM and media), human resources (product experts) and hygienic products. Then there are social environmental factors (family and community encouragement), availability (distribution) and the existence of official kiosks which are managed directly by the company (sales channels). Marketing strategy design needs to emphasize expanding customer advice or advocacy (positive conversations) and human aspects (human centric), including personalization of information, interaction and total immersion (omnichannel). Marketing should be oriented towards customer behavior aimed at humanizing the brand with human-like attributes with appropriate marketing metrics and the widest use of digital technology.

PENGARUH CITRA MERK, KUALITAS PRODUK, PRODUCT KNOWLEDGE TERHADAP REPURCHASE INTENSION PADA GONGSO KOPI

Aldo Ilham Hadzafi, Samsul Arifin — Wed, 31 Jul 2024 00:00:00 +0000

This study was used to explore the influence of brand image, product quality, and product knowledge on repurchase intentions at Gongso Kopi. This research uses quantitative data in the form of numbers (numerics). This data was obtained from primary and secondary sources. Consumers who buy drinks and food at Gongso Kopi Jepara are the population in this research. Sample determination was carried out using the Purposive Sampling technique (samples were selected based on certain criteria). Data collection in this study was carried out by distributing questionnaires which were equipped with a Likert scale as a measuring tool. The data analysis technique uses a multiple regression analysis approach. Through the process of analyzing data, researchers found that the brand image variable had a positive and significant influence on repurchase intentions at Gongso Kopi. The product quality variable also has a positive and significant influence on repurchase intentions at Gongso Kopi. Apart from that, the product knowledge variable also has a positive and significant effect on repurchase intentions at Gongso Kopi.

ANALISIS FAKTOR MAKRO DAN MIKRO EKONOMI TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DIGITAL

Panca Fatikhul Inami, Ninnasi Muttaqiin — Wed, 31 Jul 2024 00:00:00 +0000

This research aims to determine the influence of macro and micro economic factors on share price fluctuations in digital banking sector companies listed on the Indonesian Stock Exchange (BEI) during the 2020-2023 period. Share prices in this study are used as the dependent variable. Meanwhile, the independent variables used in this research are inflation, interest rates, exchange rates, GDP, broad money supply, EPS, PER, BVPS, ROA, ROE, company size, capital structure, and CR. The data management method used is multiple linear regression analysis. The findings show that simultaneously, the variables inflation, interest rates, exchange rates, GDP, broad money supply, EPS, PER, BVPS, ROA, ROE, company size, capital structure and CR significantly affect stock prices. The variables interest rate, broad money supply, PER, BVPS, and CR partially have a significant effect on stock prices. Meanwhile, the variables inflation, exchange rate, GDP, EPS, ROA, ROE, company size and capital structure partially do not have a significant effect on stock prices.

ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA CV BINA PUSKUD MANDIRI

Muhammad Arfi, Agustiawan — Wed, 31 Jul 2024 00:00:00 +0000

The aim of this research is to determine the effectiveness of the implementation of the cash receipts accounting information system at CV Bina Puskud Mandiri, whether it is in accordance with applicable accounting standards in Indonesia and whether cash receipts are carried out manually or systemically. This research uses a qualitative descriptive type with data used as primary data and secondary data collected using interview methods, observation, documentation and the results of previous research. This research uses descriptive analysis techniques in data analysis techniques by analyzing information from sources through interviews. The research results show that the analysis of the cash receipts accounting information system was carried out manually using Microsoft Excel and cash receipts, recording and reporting were in accordance with the accounting standards applicable in Indonesia. Researchers have limited time in research which can have an impact on research results that are less comprehensive and obtain limited information.

ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PENJUALAN GREMII DAN MIZAPLUS TERHADAP NILAI PERSEDIAAN

Agustiawan Agustiawan, Windi Julianti — Wed, 31 Jul 2024 00:00:00 +0000

The aim of this research is to analyze the comparison of methods for calculating the cost of goods sold for Gremmi and Mizaplus. This research is descriptive quantitative research. This research uses secondary data, namely financial reports. The analysis results show that the HPP calculation using the Average method is higher than the FIFO method. The results of a lower cost of goods sold using the FIFO method will result in high profits for the continuity of the company's operations

PENGARUH EARNING PER SHARE (EPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA SEKTOR PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2022

Sri Indah — Wed, 31 Jul 2024 00:00:00 +0000

Good company value is very useful because it is able to attract investor interest in the company, showing the company's ability to generate profits and increase share prices so that it can support shareholder profitability. The aim of this research is to determine the effect of Earning Per Share (eps) and Return on Equity (roe) on share prices in the state-owned banking sector listed on the Indonesian stock exchange for the 2016-2022 period. The research carried out was research using quantitative methods. The research carried out by researchers relates to numbers and calculations will be carried out from the data that has been obtained by downloading financial reports on the official website of the Indonesian Stock Exchange (BEI) with an observation period from 2016 to 2022. The data collection technique used by researchers is a documentation technique. The data analysis technique in this research uses Descriptive Data Analysis, Multiple Linear Regression Test. The results of this research show that the Earning Per Share (EPS) variable partially has a positive effect on the stock price variable and has a significant effect on the stock price variable, while the Earning Per Share (EPS) and Return on Equity (ROE) variables simultaneously have an effect on the stock price variable.