Prediksi Minat Perilaku Menggunakan Jasa Pajak Elektronik: Analisis Faktor Konfirmatori

The purpose of this research is to predict the tax payer behavioral intention of using the e-SPT through the application of Technology Acceptance Model (TAM).This research used survey method to collect primary data from the population of tax payer in the city of Manado and Bitung with 156 respondents while using judgement sampling method.The data analysis is using Structural Equation Modeling (SEM) that consists of two steps; the measurement model and structural model. The focus of this research is on the first step of SEM modeling, which is the measurement model by using the Confirmatory Factor Analysis (CFA). The purpose of this analysis is to test the validity and reliability from the indicator of the construct or latent variable researched, thus, we will obtain the fit construct or latent variable before proceeding to the next step of SEM which is the structural model.Based on the confirmatory factor analysis (CFA), we obtained the validity test result, convergent validity, and reliability test result, construct reliability and variance extracted, from the indicator of construct or latent variable which are perceived usefulness, perceived ease of use, attitude towards e-SPT, and behavioral intention to use e-SPT. The reliabilty and validity test result showed that there is no indicator from all the tested latent variable to be excluded for the next step of Structural Equation Modeling (SEM)  which is the structural model. Tujuan penelitian ini adalah melakukan prediksi minat perilaku wajib pajak menggunakan  e-SPT melalui penerapanTechnology Acceptance Model (TAM). Penelitian ini menggunakan metode survei untuk mengumpulkan data primer dari populasi yaitu wajib pajak di Kota Manado dan Bitung dengan jumlah sampel sebanyak 156 responden serta penentuan sampel berdasarkan metode  judgment sampling. Teknik analisis data menggunakan pemodelan Structural Equation Modeling (SEM) yang terdiri  dari dua tahapan yaitu model pengukuran (measurement model) dan model struktural (structural model). Fokus penelitian ini adalah pada pemodelan SEM tahap pertama yaitu model pengukuran (measurement model)  melalui  analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA). Analisis ini  bertujuan  untuk menguji validitas dan reliabilitas dari indikator-indikator pembentuk konstruk atau variabel laten yang diteliti sehingga diperoleh  konstruk atau variabel laten yang fit  sebelum lanjut ke tahap pemodelan SEM berikutnya  yaitu model struktural. Berdasarkan analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA) diperoleh hasil uji validitas yaitu signifikansi  factor loading (convergent validity) dan reliabilitas (construct reliability dan variance extracted) dari indikator pembentuk konstruk atau variabel laten kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan  e-SPT (Attitude towards e-SPT) dan  minat perilaku  menggunakan e-SPT (Behavioral intention to use e-SPT). Hasil uji validitas dan reliabilitas ini menunjukan bahwa tidak ada indikator dari variabel kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan  e-SPT (Attitude towards e-SPT) dan  minat perilaku  menggunakan e-SPT (Behavioral intention to use e-SPT) yang di hilangkan pada analisis selanjutnya yaitu pemodelan Structural Equation Modeling (SEM) tahap kedua  sehingga  dapat dilakukan estimasi model persamaan struktural (structural model)

Analisis Biaya Diferensial dalam Pengambilan Keputusan Menjual Langsung Atau Memproses Lebih Lanjut Komoditi Kacang Tanah di Kawangkoan (Studi pada Ud. Kacang Kayla dan Ud. Kacang Lady)

Pengambilan keputusan merupakan salah satu fungsi manajer. Dan pengambilan keputusan memerlukan biaya, seperti biaya diferensial atau biaya inkremental. Analisis biaya diferensial sangat diperlukan sesuai dengan masalah yang dihadapi oleh Perusahaan dalam usaha meningkatkan laba dan mengurangi kerugian. Penelitian ini bertujuan untuk mengetahui keputusan yang paling tepat yang bisa diambil oleh manajemen dalam pengambilan keputusan menjual langsung atau memproses lebih lanjut komoditi kacang tanah menggunakan informasi akuntansi diferensial yaitu dengan membandingkan antara biaya diferensial yang akan dikeluarkan saat menjual langsung dan memproses lebih lanjut. Metode yang digunakan adalah deskriptif kuantitatif. Hasil dari penelitian yang dilakukan pada UD. Kacang Kayla dan UD. Kacang Lady dilihat dari biaya yang dikeluarkan menunjukkan bahwa gambaran tentang peran dari akuntansi diferensial dalam pengambilan suatu keputusan jangka pendek, dimana pihak Perusahaan UD. Kacang Kayla lebih baik memproses lebih lanjut kacang tanah karena laba diferensial lebih tinggi dari pada menjual langsung, dan Pimpinan UD. Kacang Lady sebaiknya menjual langsung produknya karena laba diferensial lebih tinggi dari pada memproses lebih lanjut. Kata kunci : biaya diferensial, pengambilan keputusan, menjual langsung, memprose

Analisis Penerapan PSAK 23 Tentang Pendapatan Jasa Pasien Jaminan Kesehatan (JKN) Menurut Standar Akuntansi Keuangan terhadap Tarif Rumah Sakit Gunung Maria Tomohon

Internal control is important for company operational, especially for cash receipts and disbursements. The effective internal control of cash receipts and disbursements can prevent and detect the misappropriation of cash. The purpose of this study is to examine the implementation of PSAK 23 at Mountain Marry Hospital regarding the recording, presentation, and recognition of hospital revenue that serves patients with the same actions but acknowledgment of payment of different rates between hospital rates and Indonesian-Case Based Groups (INACBG) rates, specifically for patients of the Implementing Agency Social Security (BPJS) Health. This research was conducted at Mountain Marry Hospital to analyze and to apply the recording, presentation, and recognition of income standards that exist at Mountain Marry Hospital by following PSAK 23 regarding revenues at different rates to carry out internal controls over revenue and expenditure procedures cash adequately. The main principle of internal control that needs to be considered is the separation of tasks between recording, storage, cash receipts should be deposited to the bank, all-cash disbursements should use checks except for small amounts of expenses. Cash is all cash in hand and funds deposited in banks in various forms such as deposits and checking accounts. Data analysis methods used in this research is descriptive methods with qualitative analysis techniques that are outlining, describing and comparing data. The findings show that the service number of JKN patients at Mountain Marry Hospital has reached 90.05% of JKN patients, so cash receipts at Mountain Marry Hospital have reached the government program to serve Jaminan Kesehatan Nasional (JKN) patients but based on research results the Mountain Marry Hospital has not recorded revenue recognition INACBG tariffs with JKN rates, by following the Statement of Financial Accounting Standards 23 because of differences in rates and are not sufficient to implement internal controls over cash receipts and disbursements procedures, especially for JKN patients

Penyajian Laporan Keuangan Daerah Sesuai Peraturan Pemerintah No.71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan pada Dinas Pendapatan Daerah dan Dinas Sosial Prov. Sulut

Standar Akuntansi Pemerintahan adalah Prinsip Akuntansi yang ditetapkan dalam menyusun dan menyajikan Laporan Keuangan Pemerintah. Standar Akuntansi Pemerintahan diatur dalam Peraturan Pemerintah Nomor 71 Tahun 2010. Laporan Keuangan Pemerintah Daerah merupakan gambaran dari kinerja Pemerintah Daerah dalam satu periode Akuntansi. Penelitian ini bertujuan untuk mengetahui apakah penyajian laporan keuangan Dinas Pendapatan Daerah dan Dinas Sosial Provinsi Sulawesi Utara sudah sesuai dengan Peraturan Pemerintahan Nomor 71 Tahun 2010. Metode yang digunakan analisis deskriptif dimana data dikumpulkan kemudian diklasifikasikan dan dianalisis sehingga dapat ditarik kesimpulan. Hasil penelitian menunjukkan penyajian laporan keuangan pada Dinas Pendapatan Daerah dan Dinas Sosial Provinsi Sulawesi Utara tahun anggaran 2014 dan 2015 belum sesuai dengan Peraturan Pemerintah No.71 Tahun 2010. Sebaiknya pada tahun anggaran berikutnya pimpinan Dinas Pendapatan Daerah dan Dinas Sosial Provinsi Sulawesi Utara sudah menerapkan PP No.71 Tahun 2010, agar akuntabilitas dan transparansi laporan keuangan dapat terwujud. Kata kunci: standar akuntansi pemerintahan, laporan keuangan, akuntans

Evaluasi Penerapan Sistem Informasi Akuntansi Barang Lelang Pada PT. Pegadaian(Persero) Cabang Karombasan: Indonesia

Sistem informasi akuntansi merupakan salah satu faktor yang mempengaruhi perusahaan dalam mencapai tujuannya. Faktor yang mempengaruhi kualitas sistem informasi akuntansi dalam suatu perusahaan adalah sistem pengendalian internal. Penelitian ini bertujuan untuk mengetahui kesesuaian sistem pengendalian internal barang lelang yang diterapkan pada PT. Pegadaian Cabang Karombasan. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Metode analisis data yang digunakan adalah metode analisis deskriptif. Hasil penelitian yang diperoleh menunjukan bahwa sistem pengendalian internal terkait lingkungan pengendalian, aktivitas pengendalian, dan pemantauan di PT. Pegadaian Cabang Karombasan telah sesuai dengan COSO, namun untuk informasi dan komunikasi serta penaksiran resiko yang diterapkan PT. Pegadaian Cabang Karombasan belum sepenuhnya sesuai dengan COSO. Kata Kunci : Evaluasi, Sistem Informasi Akuntansi, Sistem Pengendalian Internal, COSO, Barang Lelan

Pengaruh Komitmen Organisasi, Pengendalian Intern Akuntansi, Peran Internal Audit, Pendidikan, Dan Kualitas Pelatihan Terhadap Keterandalan Laporan Keuangan Pada Skpd Pemerintah Kabupaten Halmahera Utara

. This research aims to test the influence of such independent variables as the organizational commitment, Accounting Internal Control, The Role Of Internal Audit, Education, and the quality of training to such dependent variables as the reliability of the financial report of local government. This research uses a quantitative approach, using primary data through questionnaires. The respondents in this study were the employees who processes the financial administration and those who make financial report at the Local Working Unit (SKPD) in North Halmahera Regency Government. The population used for this research is a group of financial staff which is about 298 people in each of the SKPD, and the samples taken are 75 respondents. The data were analyzed using multiple linear regression analysis and the data were tested by using SPSS program version 22. The results of a multiple linear regression analysis shows that partially, the organizational commitment, accounting internal control, the role of internal audit, education, and the quality of training give positive impacts and significant effects to the reliability of the financial report of local government. The result of the test also shows that simultaneously, the good organizational commitment, accounting internal control, the role of internal audit, education, and quality of training give positive impacts and significant effects to the reliability of financial report of local government. The value of the coefficient of determination indicates that the organizational commitment, accounting internal control, the role of internal audit, education, and quality of training is 49.70%, and the remaining 50.30% is affected by other factors which are not included in this model of research

Analisis Faktor-faktor Yang Mempengaruhi Penyerapan Anggaran Pendapatan Dan Belanja Daerah (APBD) Pemerintah Kabupaten Kepulauan Talaud

. Budget is a statement regarding the estimation of the performance to be achieved during a certain period of time stated in the financial measures and expressed how much it costs to the plans made (expenses / expenditures) as well as how much and how to get money to fund the plan. Budget (APBD) is the annual local government financial policy which is based on statutory provisions in force, a number of considerations for the formulation, monitoring, control and evaluation is done. Absorption of budget revenues and expenditures significantly influence the increasing of regional economic growth. The average absorption of budget revenues and expenditures Government Talaud Islands in the year 2012-2015 was 94.03%. This study is aimed to analyze the factors that influence the absorption of budget revenues and expenditures (budget) on the Talaud Islands Government. The data used in this research were primary data. Data were collected by using questionnaires. This is a quantitative research with multiple linear regression analysis. There are five independent variables and one dependent variable. Those five independent variables are planning budget (X1), the implementation of the budget (X2), the procurement of goods and services (X3), management commitment (X4), and bureaucracy (X5). The dependent variable is the budget absorption (Y). The results show that either simultaneously or partially, budget planning, budget execution, procurement of goods and services, management commitment and bureaucratic environment positively and significantly influence the absorption of budget revenues and expenditures (budget) in the Talaud Islands Government. The magnitude of the effect of these five variables against excess absorption can be described by the coefficient of determination at 73.3% and the remaining of 26.7% is influenced by other factors excluded within this research