Basic and Applied Accounting Research Journal最新文献_第3页

Royal Victoria Hotel Industrial Strategies and Efforts Towards the Impact of The Covid-19 Pandemic 皇家维多利亚酒店的行业战略和努力应对Covid-19大流行的影响

Basic and Applied Accounting Research Journal Pub Date : 2023-06-02 DOI: 10.11594/baarj.02.01.01

Nidya Mery Larasanti, Dito Aditia Darma Nasution

{"title":"Royal Victoria Hotel Industrial Strategies and Efforts Towards the Impact of The Covid-19 Pandemic","authors":"Nidya Mery Larasanti, Dito Aditia Darma Nasution","doi":"10.11594/baarj.02.01.01","DOIUrl":"https://doi.org/10.11594/baarj.02.01.01","url":null,"abstract":"The spread of the COVID-19 Virus occurred very quickly, the lack of responsive public awareness caused the virus to spread and eventually claimed lives and caused unrest. The COVID-19 pandemic has also affected economic activity. The impact of COVID-19 on the hospitality industry in Indonesia has also been badly affected. Various strategies were carried out by the hotel industry and the government in reducing the impact of increasingly large losses. The research aims to analyze the strategies and efforts of the Hotel Victoria industry towards the impact of the COVID-19 pandemic. A qualitative descriptive approach is the foundation of research by collecting data through observation, interviews and document studies. The conclusions from this research are; The occupancy rate of the Hotel Royal Victoria has fallen sharply. In 2019 the occupancy rate of Hotel Royal Victoria was 37%. The impact of the COVID-19 Pandemic includes decreasing hotel occupancy rates, increasing operational costs, and termination of employment. The strategies implemented by Hotel Royal Victoria in dealing with the COVID-19 pandemic include: having a CHSE certificate, issuing frugal Meals Box and Rice Bowl packages, promoting on social media, offering room rates with a 50% discount on travel platforms, and conducting employee reviews. whose contract has expired. These strategies were recognized as very effective and helped Hotel Royal Victoria survive during the COVID-19 pandemic.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136040730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Influence of Local Taxes, Local Levies and Local Taxes Moderated By Taxpay-er Compliance With Regional Original Income (Case Study on East Java Provincial Revenue Agency 2016 - 2020) 地税、地税、地税对纳税人遵守地区原始收入的影响(以东爪哇省税务局2016 - 2020年为例)

Basic and Applied Accounting Research Journal Pub Date : 2022-05-11 DOI: 10.11594/baarj.01.02.06

Ramadhan Aji Pamungkas, Gideon Setyo Budiwitjaksono, T. Widayantie

引用次数: 0

The Revenue, Education, And Awareness of Tax Payer’s Toward Obedience Of Tax Payer’s On The Territory Of The Directorate General Of Taxes In Central Java 中爪哇省税务总局辖区内纳税人的税收、教育和服从意识

Basic and Applied Accounting Research Journal Pub Date : 2022-04-27 DOI: 10.11594/baarj.01.02.02

Endang Kartini Panggiarti, Sudati Nur Sarfiah

{"title":"The Revenue, Education, And Awareness of Tax Payer’s Toward Obedience Of Tax Payer’s On The Territory Of The Directorate General Of Taxes In Central Java","authors":"Endang Kartini Panggiarti, Sudati Nur Sarfiah","doi":"10.11594/baarj.01.02.02","DOIUrl":"https://doi.org/10.11594/baarj.01.02.02","url":null,"abstract":"Taxes are an important revenue of a country to fund state spending and a source of revenue for the state from the public. People have an obligation to pay taxes on their business or activities by referring to the income or results of products or services. Because the payment of this tax is an obligation, community compliance becomes very important to spur state tax revenues. This research aims to determine tax revenue, education, taxpayer awareness of tax compliance. This research method is quantitative, and uses questionnaires with 188 respondents spread throughout Central Java. Researchers have conducted reliability and validity tests, classical assumption tests, and finally regression tests to test all three research hypotheses. The results of all hypotheses are declared accepted, but only the second hypothesis is statistically significant, namely the level of tax education positively affects the level of taxpayer compliance. While the other hypothesis is that the level of tax revenue has a positive effect on the level of taxpayer compliance and the level of taxpayer awareness has a positive effect on the level of taxpayer compliance, declared acceptable although not significant. The conclusion of this study is that tax education has a very positive influence on people's compliance in tax payments. Therefore, tax education in the future will need to be improved to increase the potential payment of taxes to the state. The contribution of this research is that this study can provide insight that education about taxes is still indispensable to increase the country's tax revenues. These directions are written in the format required for the abstract of the paper for the Seminar Nasional Manajemen, Ekonomi, dan Akuntansi – Universitas Bangka Belitung ke IV (SEMEABB IV/ SEMEABB 2021).","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133603300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Implementation of Disclosure of Human Capital Reporting in Creating Corpo-rate Value at PT. Semen Indonesia 人力资本报告披露在企业价值创造中的实施

Basic and Applied Accounting Research Journal Pub Date : 2022-04-27 DOI: 10.11594/baarj.01.02.04

Ratna Achjuningrum Achjuningrum, Dwi Suhartini

引用次数: 0

Accounting Information as a Mediation of Business Experience on Business Success 会计信息:企业经验对企业成功的中介作用

Basic and Applied Accounting Research Journal Pub Date : 2022-04-27 DOI: 10.11594/baarj.01.02.03

Alifiah Wulansari Mustofa, Sri Trisnaningsih, Bagus Maulana Hendrawan

引用次数: 0

The Influence Of Budget Participation, Information Asymetricity And Budget Emphasis On Budget Gap On Community Empowerment Offices And Villages Of West Sumatera Province 预算参与、信息不对称和预算强调对预算缺口的影响:西苏门答腊省社区赋权办事处和村庄

Basic and Applied Accounting Research Journal Pub Date : 2022-04-27 DOI: 10.11594/baarj.01.02.01

Febryandhie Ananda, Syamratul Ikhwan

引用次数: 0

Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy 基于大学社会责任与良好大学治理政策的绿色会计实施比较研究

Basic and Applied Accounting Research Journal Pub Date : 2022-03-31 DOI: 10.11594/baarj.01.02.05

Dwi Suhartini, A. Widoretno, Rizdina Azmiyanti

{"title":"Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy","authors":"Dwi Suhartini, A. Widoretno, Rizdina Azmiyanti","doi":"10.11594/baarj.01.02.05","DOIUrl":"https://doi.org/10.11594/baarj.01.02.05","url":null,"abstract":"This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120920398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Effect of Facilitating Conditions on Implementing A Regional Financial Management Information System (SIPKD) at Padang City Hall Goverment 便利条件对巴东市政府实施区域财务管理信息系统(SIPKD)的影响

Basic and Applied Accounting Research Journal Pub Date : 2021-06-30 DOI: 10.11594/baarj.01.01.03

N. Nurhikmah, Febryandhie Ananda

引用次数: 1

Influence of Capital, Labor and Wage Levels on Production of Super Tofu Padang 资本、劳动力和工资水平对超级豆腐巴东生产的影响

Basic and Applied Accounting Research Journal Pub Date : 2021-06-30 DOI: 10.11594/baarj.01.01.04

R. Sutra, Febryandhie Ananda

引用次数: 0

Interest Rate Theory in Islamic Economic Perspective 伊斯兰经济学视角下的利率理论

Basic and Applied Accounting Research Journal Pub Date : 2021-06-30 DOI: 10.11594/baarj.01.01.06

Robist Hidayat

引用次数: 0