Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja dengan Kinerja Manajerial sebagai Variabel Moderasi pada Instansi Pemerintah Kota Palembang

This study aims to examine the effect of the budget goal clarity, accounting control system and reporting system of government accountability performance with managerial performance as moderating variable. The populations on this study were official level head, head of section, and head of sub-section of Palembang Government. Samples determined by using purposive sampling method. with the help of SPSS ver 20.0. The test results showed that managerial performance cannot moderated the relationship between budget goal clarity, accounting control system, reporting system and government accountability performance

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province

The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting. The research method used is an explanatory research. The scope of this study is the public sector, especially in the accounting unit at the Regional Device Organization (OPD) in the Government of South Sumatera Province. The data used are primary data in the form of the results of the respondents’ answers taken with a questionnaire instrument. The results of data analysis in this study are that Accrual Accounting Knowledge, Regional Management Information System (SIMDA) and Administrative Bureaucracy together influence the Accrual Accounting Knowledge. The interpretation that can be explained from these results is the Use of Accrual Accounting will be effective if there is a high level of Accrual Accounting Knowledge, a reliable Regional Management Information System (SIMDA) and a short or practical Administrative Bureaucracy

Analisis Skala Ekonomi pada Industri Pengolahan Tahu di Kecamatan Gadingrejo Kabupaten Pringsewu

This study aims to analyze the effect of production value on business capital, wages, technology, and economies of scale in Gadingrejo District. This study uses primary data with a total of 35 respondents to the tofu industry in Gadingrejo District using a multiple linear regression model. The dependent variable used is production value and the independent variables include capital, wages and technology. The results showed that capital, wages, and technology had a positive and significant effect on the production value of tofu companies in Gadingrejo District, Pringsewu Regency

Pengaruh Corporate Governance Terhadap Hubungan Antara Pengungkapan Corporate Social Responsibility dan Kinerja

This study is aim to examine the effect of corporate social responsibility to the financial performance with good corporate governance as the moderator variable. The object of this study was all the manufacturing companies which are registered at Indonesian Stock Exchange in the period of 2010 until 2013. This hypotheses were 1) managerial ownership is able to moderate the link between corporate social responsibility and financial performance; 2) institutional ownership is able to moderate the link between corporate social responsibility and financial performance; 3) independent commissioner is able to moderate the link between corporate social responsibility and financial performance; and 4) auditing committee is able to moderate the link between corporate social responsibility and financial performance. The result showed that independent commissioner was the only mechanism which moderated the link between corporate social responsibility and financial performance

Pengaruh Pelatihan Teknis Perpajakan, Akuntabilitas Terhadap Kinerja Pemeriksa Pajak Di KPP Kota Palembang

ABSTRACT This study aims to determine the effect of tax technical training and accountability on the performance of tax auditors at Palembang. The population of this study were all ASN within the Directorate General of Taxes who served as auditors at the Regional Office of the DJP Sumsel Babel. The sample in this study were examiners at KPP in Palembang. Data were collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that taxation technical training had no effect on the tax auditors 'performance, while accountability affected the tax auditors' performance. Keywords: Tax Auditor Performance, Taxation Technical Training, Accountability. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan teknis perpajakan dan akuntabilitas terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda.   Hasil penelitian menunjukkan bahwa pelatihan teknis perpajakan tidak berpengaruh terrhadap kinerja pemeriksa pajak, sementara akuntabilitas mempengaruhi kinerja pemeriksa pajak. Kata Kunci: Kinerja Pemeriksa Pajak, Pelatihan Teknis Perpajakan, Akuntabilitas

Pengaruh Biaya Promosi Terhadap Kinerja Perusahaan Pada UMKM Di Palembang

ABSTRACT   This study aims to determine the effect of promotion costs on company performance at MSMEs in Palembang City. The population of this research is all owners/managers of MSMEs in Palembang City. The sample in this study is the owner/manager of the food and/or beverage sector in the city of Palembang. The sample is set at 100 respondents. Data was collected by distributing questionnaires. The research analysis method used is simple linear regression. The results of the study indicate that promotion costs affect the company's performance on MSMEs in Palembang City.   Keywords: promotion costs, company performance, sales volume.     ABSTRAK   Penelitian ini bertujuan untuk mengetahui pengaruh biaya promosi terhadap kinerja perusahaan pada UMKM di Kota Palembang. Populasi penelitian ini adalah seluruh pemilik/pengelola UMKM di Kota Palembang. Sampel pada penelitian ini pemilik/pengelola UMKM sektor makanan dan atau minuman di Kota Palembang. Sampel ditetapkan sebanyak 100 responden. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier sederhana.   Hasil penelitian menunjukkan bahwa biaya promosi mempengaruhi kinerja perusahaan pada UMKM di Kota Palembang.   Kata Kunci : biaya promosi, kinerja perusahaan, volume penjualan

Pentingnya Nilai Informasi Laporan Keuangan Pada Bisnis Halal di Pondok Pesantren Kota Palembang

This study aims to analyze and determine the influence of organizational culture, human resource capacity, and the use of information technology on halal business on the value of financial statement information in Palembang Islamic boarding school. This type of research is quantitative research. The population in this study were 29 Islamic boarding schools in Palembang. The sampling technique uses saturated sampling technique. Data collection techniques using survey techniques by distributing 87 questionnaires to Islamic boarding school administrator that contain a list of questions to respondents directly and data analysis techniques used are multiple regression analysis techniques. The results showed that organizational culture, human resource capacity, and the use of information technology had a positive effect on the value of financial statement information

Pengaruh Modernisasi Sistem Administrasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Palembang

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi dan badan skala UMKM di Palembang tahun 2017. Sampel penelitian diperoleh jumlah 100 wajib pajak perusahaan. Pengujian hipotesis menggunakan metode analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa modernisasi sistem administrasi perpajakan dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak

Pengaruh Kepuasan Kerja dan Perencanaan Pemeriksaan Pajak Terhadap Kinerja Pemeriksa Pajak di KPP Kota Palembang

This study aims to determine the effect of job satisfaction and tax audit planning on the performance of tax auditors in Palembang. The population of this study was all ASNs within the Directorate General of Taxation who served as Examiners in the Regional Office of the Directorate General of Taxes of North Sumatra. The sample in this study was the examiner at the KPP in the city of Palembang. Data is collected by distributing questionnaires. The research analysis method used is multiple linear regression. The results showed that job satisfaction has a positive effect on the performance of tax auditors, while tax audit planning does not affect the performance of tax auditors.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja dan perencanaan pemeriksaan pajak terhadap kinerja pemeriksa pajak di KPP Kota Palembang. Populasi penelitian ini adalah seluruh ASN dilingkungan Direktorat Jenderal Pajak yang bertugas sebagai Pemeriksa pada Kanwil DJP Sumsel Babel. Sampel pada penelitian ini adalah pemeriksa di KPP di Kota Palembang. Data dikumpulkan dengan pembagian kuisoner. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh positip terrhadap kinerja pemeriksa pajak, sementara perencanaan pemeriksaan pajak tidak mempengaruhi kinerja pemeriksa pajak. Kata Kunci: Pemeriksa Pajak, Kepuasan Kerja, Perencanaan Pemeriksaan, dan Kinerja

Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang

This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively. This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively