International Journal of Economics, Business and Accounting Research (IJEBAR)最新文献

{"title":"THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX, AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE","authors":"Richard Andrew, Lusy Lusy, S. Mastan, Winda Septian","doi":"10.29040/ijebar.v8i1.11678","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.11678","url":null,"abstract":"The highest source of state revenue comes from tax revenue,according to the DGT (2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax source is used for the construction of facilities for communities throughout Indonesia. A taxpayer is required to always comply both in terms of reporting property through a notification letter (SPT) and tax payments each year. The object of research in this study is all MSME taxpayers registered in Sidoarjo and Surabaya.The selection of places is because East Java province has the third largest number of MSMEs after West Java and Central Java with data of 1,153,576 in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in Indonesia at 206,000, while Surabaya is the capital of East Java province and has a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest industrial sites in East Java compared to other regions. Sampling techniques in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study is to analyze and test the effect of taxpayer awareness, technology-based tax knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose of this study is to see whether the level of compliance of an MSME taxpayer is maintained in the midst of extraordinary technological developments in the Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have a level of awareness, science and technology-based knowledge, different tax sanctions and different taxpayer compliance, the special specifications in this study, focus more on the theme of sustainable tax research in terms of level of awareness, knowledge and tax sanctions. The stages of this research include: (1) Preparing questionnaires related to factors that affect awareness, technology-based knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data that has been processed; (7) preparing publication outputs; (8) making a final report. The urgency of this research is related to the research model that examines the variables of awareness, technology-based knowledge, tax sanctions and compliance of MSME taxpayers, especially from the questionnaire items distributed. \u0000Keywords: Awareness knowledge, science and Technology, Tax sanctions, taxpayer compliance, MSMEs","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"868 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474179","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}

{"title":"Organizational Culture, Leadership, Competency as Determinants of Employee Performance City Government of Surakarta City: Motivation as a Mediating Variable","authors":"D. Darmanto, B. Rahayu, Joko Susilo","doi":"10.29040/ijebar.v8i1.12490","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12490","url":null,"abstract":"The aim of this research is to provide empirical evidence of Organizational Culture, Leadership Competence as determinants of Surakarta City Government Employee Performance through Motivation Using the convenience sampling method, 40 respondents were selected as the sample. Then performed an analysis of the data obtained in the form of instrument test, validity test, reliability test, linearity test, path analysis, t test, F test, determination coefficient test (R²) The results of this research show that organizational culture and competence have no effect on motivation, while leadership has a significant positive effect. Organizational culture and leadership have no effect on performance, while competence has a positive and significant effect. Motivation mediates the influence of organizational culture and leadership on organizational performance but does not mediate competence \u0000 \u0000Keywords: Competence, Leadership, Organizational Culture, Motivation, Performance.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"152 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140488112","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}

{"title":"Organizational Justice and Work Motivation: The Perspective of Civil Servant Groups in Banten and Central Java Provinces","authors":"Minrohayati Minrohayati, S. Tantri, Prisila Damayanti, Shine Pintor Siolemba Patiro","doi":"10.29040/ijebar.v8i1.11134","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.11134","url":null,"abstract":"The purpose of this study was to uncover the effect of organizational justice (procedural justice, distributive justice, and interactional justice) on the work motivation of BAPENDA employees in Banten and Central Java Provinces. The data were collected using a survey with a purposive sampling technique. The sample size of the study was 587 persons, which involved 200 civil servants at Central Java Province BAPENDA and 387 civil servants at Banten Province BAPENDA. The data were analyzed using multigroup Structural Equation Modeling (SEM). The results of the study showed that organizational justice (distributive, procedural, and interactional justices) can explain and predict the work motivation in the cultural group background of Banten and Central Java. The involvement of the two different cultural groups in this study indicated that the analysis supports the high model fit. In other words, the psychometric properties of the model measurements was not disturbed by the group presence, aka disturbed by the deceptive response.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"109 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140501133","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}

{"title":"Sustainable Marketing in the Digital Age: A Systematic Review of the Latest Strategies and Tactics","authors":"Erni Widiastuti, Sukesi Sukesi, Sarsiti Sarsiti","doi":"10.29040/ijebar.v8i1.12158","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12158","url":null,"abstract":"This literature review describes the latest developments in the field of Sustainable Marketing in the Digital Age, focusing on a systematic review of the latest strategies and tactics used by companies in meeting the demands of consumers who are increasingly aware of environmental and social issues. In an ever-evolving digital age, sustainable marketing has become essential in achieving sustainable business goals, while still considering the positive impact on society and the environment. This study analyzes the use of digital technology in sustainable marketing, with an emphasis on the use of social media and digital platforms to educate and interact with consumers about sustainability issues. The integration of sustainable values in marketing strategy is also in the spotlight, illustrating how companies apply sustainable principles throughout the life cycle of products and business processes. In addition, this study discusses the importance of big data analysis in sustainable marketing decision making, as well as the role of consumer engagement through interactive content and participation in sustainable initiatives. The results of this literature review provide important insights for marketing practitioners, business managers, and researchers in understanding the latest trends and leveraging them to create effective sustainable marketing practices in the ever-evolving digital age. \u0000 \u0000Keywords: Sustainable Marketing, Digital Age, Big Data Analysis","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"15 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140503138","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}

{"title":"THE FINANCIAL SERVICES AUTHORITY (OJK) IN SUPERVISING THE BANK PAYMENT SYSTEM AND PROTECTING CUSTOMERS AGAINST CRIMINAL ACTS","authors":"Habib Matwar, Mustapa Khamal Rokan","doi":"10.29040/ijebar.v8i1.12193","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12193","url":null,"abstract":"The role of the OJK in regulating and supervising Fintech is to minimize risks so as to provide good and stable growth. The research method used is qualitative research using a case study approach model through interviews, document observation or reports by describing the object of the research case. Data sources come from primary data in the form of interviews and secondary data in the form of books and websites. The subject of this research is the protection and education section of the Financial Services Authority. The results of the research show that there are indeed violations occurring in the financial services sector which are handled by the Financial Services Authority. OJK has also carried out one of its roles, namely education, by holding several workshops or seminars held at several institutions as well as in regions for the general public.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"37 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509566","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}

{"title":"THE INFLUENCE OF THE REGIONAL ACCOUNTING FINANCIAL SYSTEM USING INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN DIBAL VILLAGE NGEMPLAK DISTRICT BOYOLALI","authors":"Wikan Budi Utami, Doaji Doaji, Desy Nur Pratiwi","doi":"10.29040/ijebar.v8i1.12169","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12169","url":null,"abstract":"This research is a type of quantitative research that aims to determine the effect of the regional accounting financial system, the use of information technology, and the internal control system on the quality of financial reports in the village of Dibal Ngemplak Boyolali. The type of data used in this study is primary data obtained directly from respondents by distributing questionnaires and literature. The sample of this research is all the apparatus of Dibal Ngemplak Boyolali Village, totaling 60 respondents. The sampling technique in this study used a purposive sampling technique. The data in this study were processed using SPSS IBM Statistics Software Version 18. The results of this study revealed that the influence of the regional accounting financial system, the use of information technology, and the internal control system had an effect on the quality of the financial reports of the Dibal Ngempalk Boyolali Village Government. \u0000 \u0000Keywords: Regional Financial Accounting System, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"32 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140510065","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}

{"title":"THE EFFECT OF REGIONAL FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL SYSTEMS GOVERNMENT ON THE REGIONAL GOVERNMENT PERFOMANCE (CASE STUDY ON BKD IN BOYOLALI REGENCY)","authors":"Risma Wati, Indra Lila Kusuma, Lms Kristiyanti","doi":"10.29040/ijebar.v6i3.6279","DOIUrl":"https://doi.org/10.29040/ijebar.v6i3.6279","url":null,"abstract":"Abstract: This study aims to determine the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government on Regional Government Perfomance. The methodhology used in this research is the quantitative. The population used is all employee of BKD Boyolali. In this study a sample of 54 employees. While for the technique of data collection is done by using questionnaires. To facilitate problem solving, this study was conducted using multiple linear regression models with the help of IBM SPSS Statistics 25. Based on the second partial test, shows that the Regional financial Accounting System variable has a significant effect on on Regional Government Perfomance. Based on the third partial test, shows that the Internal Control System Government variable has a ignificant effect on on Regional Government Perfomance. Based on the results of the simultaneous data test,be concluded that simultaneously or together the variables of the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government is a factor that effect the Regional Government Perfomance. \u0000 \u0000Keywords: Regional Financial Management, Regional Financial Accounting System and Internal Control System Government, Regional government Perfomance","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127875260","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}

{"title":"REGULATION AND THE FUTURE OF CRYPTOCURRENCY IN INDONESIA","authors":"Susilowardhani Susilowardhani, A. Bidari, Reky Nurviana","doi":"10.29040/ijebar.v6i3.6539","DOIUrl":"https://doi.org/10.29040/ijebar.v6i3.6539","url":null,"abstract":"Cryptocurrencies is generally used as means of payment and assets. Every country in the world has its own approach in regulating the use of cryptocurrencies. In Indonesia, the use of cryptocurrency as a means of payment is not justified. Meanwhile, its use as an asset is the subject of commodity futures trading whose mechanism is carried out by the existence of an agreement and its activities by Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti). The potential for cryptocurrency growth in Indonesia can be maximized considering the advantages it offers, such as easy access, security, and financial inclusion that can help equalize access to quality formal financial services on time, smoothly, and safely at affordable costs according to the needs and abilities in improving people's welfare. In order to encourage the positive growth of cryptocurrencies in Indonesia, the government as the regulator must ensure the realization of cryptocurrencies that are safe, structured, and stable. \u0000Keywords: Cryptocurrency, potency, regulation","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123467429","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}

{"title":"THE EFFECT OF VILLAGE APPARATUS COMPETENCE, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENTS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY (Case Research in Banyudono District)","authors":"L. Santoso, Suprihati Suprihati, S. Ningsih","doi":"10.29040/ijebar.v6i3.6236","DOIUrl":"https://doi.org/10.29040/ijebar.v6i3.6236","url":null,"abstract":"The research purposes were 1) determined the effect of the competence of village government officials on the accountability of village fund management in Banyudono District; 2) determined the effect of the Internal Control System on the accountability of village fund management in Banyudono District; and 3) determined the effect of organizational commitment on the accountability of village fund management in Banyudono District. The research type is quantitative research. The research population is employees who work in 15 village offices in the Banyudono district. The research sample was 75 people with purposive sampling technique. The dependent variable is the accountability of village fund management. The independent variables are the competence of village government officials, internal control systems, and organizational commitment. The data analysis method used Multiple Linear Regression using SPSS test equipment. The research results can be concluded that 1) the competence of village government apparatus has a positive and significant effect on the accountability of village fund management. 2) The internal control system has no significant effect on the accountability of village fund management. 3) Organizational commitment has a positive and significant effect on the accountability of village fund management. 4) Competence of Village Government Apparatus, Internal Control System, and Organizational Commitment are able to determine the accountability of village fund management by 61.0%, the remaining 39.0% is explained by other factors not explained in the regression model. \u0000Keywords: Competence of Village Government Apparatus, Internal Control System, Organizational Commitment, Accountability of Village Fund Management","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"221 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131987253","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}

{"title":"THE EFFECT OF TAXPAYER ATTITUDE, TAXPAYER AWARENESS, AND EDUCATION LEVEL ON TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (UN-P2) (Case Research in Teras District, Boyolali Regency)","authors":"Dany Prasetyawati, Desy Nur Pratiwi, Hadi Samanto","doi":"10.29040/ijebar.v6i3.6278","DOIUrl":"https://doi.org/10.29040/ijebar.v6i3.6278","url":null,"abstract":"This research aims to analyze the attitude, awareness of taxpayers and level of education towards taxpayer compliance in paying the Rural and Urban Land and Building Tax in Teras District. This type of research is quantitative research with primary data. The research population is the rural and urban land and building taxpayers in Teras District, Boyolali Regency with a total of 50.052. The number of samples is 397 taxpayers obtained by calculating the Slovin formula with an error rate of 5%. The sampling technique used random sampling based on the village. The method of data analysis in this research used the multiple linear regression analysis method using the SPSS test tool. Hypothesis testing using the F test, t test and the coefficient of determination (R2). Based on the results of the research, it can be concluded that the attitude, awareness of taxpayers and level of education affect taxpayer compliance in paying the Rural and Urban Land and Building Tax.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127576815","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}