Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

Analisis Implementasi Akuntansi Sektor Publik Dalam Sistem Keuangan Perusahaan Daerah Panca Karya Di Kota Ambon

2025-02-14T07:57:42+07:00

This research aims to analyze the implementation of public sector accounting in the financial system at the Panca Karya Regional Company, Ambon City. This research focuses on the application of accounting standards, the challenges faced, and the impact on financial performance and corporate accountability. The method used is a qualitative method through structured interviews by using a questionnaire. This research shows that the Panca Karya regional company has good accountability because it uses external parties to check its financial reports even though there are challenges regarding HR competency, asset management, and information technology. Therefore, optimization efforts can be made through training or investment in technology so that regional companies can apply SAK ETAP properly and correctly in their financial reports to provide economic and non-financial information to necessary parties for decision-making.

Determinan Perilaku Disfungsional Auditor

2025-01-28T16:22:02+07:00

Auditors hold a critical role in ensuring the reliability and accuracy of financial statements, which significantly influence stakeholders' decision-making processes. Auditors are responsible for providing assurance that financial statements are free from material misstatements by adhering to applicable professional standards. However, the occurrence of dysfunctional auditor behavior, often shaped by internal and external factors, poses a threat to audit quality and diminishes trust in audited financial statements. This study seeks to examine how internal factors (locus of control) and external factors (task complexity and work stress) contribute to dysfunctional auditor behavior. Employing a quantitative research approach, primary data were collected through surveys administered to 95 auditors working in public accounting firms in South Jakarta. Statistical analysis was conducted to test the proposed hypotheses, with Attribution Theory serving as the framework for analyzing the relationships between the variables. The findings reveal that task complexity, locus of control, and work stress are significant determinants of dysfunctional auditor behavior, and that Emotional Spiritual Quotient (ESQ) serves as a moderating variable in these relationships. This research contributes to a deeper understanding of the factors driving deviations in audit practices and offers recommendations to enhance audit quality, mitigate stress, and promote ethical behavior within public accounting firms.

Factors Influencing An Auditor's Ability To Detect Fraud

2025-01-28T07:04:55+07:00

The ability of auditors to detect fraud is an intriguing topic to explore, considering that evidence in the field shows many companies still manipulate financial statements to present misleading depictions of their performance. This issue poses a significant challenge in supporting the vision of "Indonesia Emas 2045" without cases such as asset misappropriation, financial statement fraud, and corruption. This study aims to identify the factors influencing auditors' ability to detect fraud in public accounting firms (KAP) in South Jakarta. Using a quantitative research approach, the population of this study consisted of public accounting firms in South Jakarta listed in the 2024 directory, totaling 10 KAPs. The sampling technique employed was non-probability sampling with the convenience sampling method, resulting in a sample of 95 auditors. Data analysis was conducted using outer model analysis, inner model analysis, and hypothesis testing with the assistance of SMART-PLS software. The findings of this study indicate that independence, professional skepticism, competence, and time pressure significantly influence auditors' ability to detect fraud. Additionally, auditor experience strengthens the relationships between independence, professional skepticism, and competence with the ability to detect fraud. However, auditor experience does not enhance the effect of time pressure on fraud detection.

Analisis Kelayakan Finansial Usaha Peternakan Sapi Perah Di Kabupaten Boyolali Dengan Pendekatan Kuantitatif

2025-02-02T20:12:36+07:00

This research aims to analyze the financial feasibility of dairy farming MSMEs in Boyolali Regency. The research objects used are MSME1 and MSME2. MSME1 is a dairy farming business as well as processing processed animal feed products in Kebonarum Village, Boyolali. MSME2 is a dairy and beef cattle farming business in Lawang Village, Boyolali. Data collection techniques use observation and interview methods. The data analysis used is a quantitative method using Net Present Value (NPV), Gross B/C, Net B/C, Internal Rate Return (IRR) and Pay Back Period (PBP). The novelty of this research is that the analysis not only covers the primary dairy farming business, but also its derivative businesses, thereby providing a more comprehensive picture of the business's financial potential. The research results show that the NPV for MSME1 is IDR. 234,285,762.20 and MSME2 amounting to Rp. 677,396,862.08. The Gross B/C value for MSME1 is 1.08 and MSME2 is 1.12. The Net B/C value for MSME1 is 2.245 and MSME2 is 2.247. The IRR value for MSME1 is 28.65% and MSME2 is 33.17%. PBP for MSME1 for 3 years 4 months and MSME2 for 2 years 7 months. Based on the results of this research, it can be concluded that MSME1 and MSME2 are worth running because they can provide long-term benefits. Therefore, investment in dairy farming in Boyolali Regency can be recommended as a promising business opportunity

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kabupaten Timor Tengah Utara

2025-02-10T13:52:47+07:00

This study aims to (1) to determine the influence of taxpayer awareness on taxpayer compliance, (2) to determine the influence of service quality on taxpayer compliance, (3) to determine the effect of tax sanctions on taxpayer compliance, (4) to determine the influence of taxpayer awareness, service quality and tax sanctions on taxpayer compliance. This study uses a quantitative method. The data collection carried out in this study was by distributing questionnaires. The data analysis technique used in this study is the multiple linear regression technique. The results of the research and the results of data analysis show that: (1) Taxpayer awareness affects taxpayer compliance with the comparison of tcal and ttable values (3,949 Ëƒ 1,660) and a significance value of 0.000 Ë‚ 0.005; (2) service quality affects taxpayer compliance by comparing the value of tcal and ttable (2,353 Ëƒ 1,660) and the significance value of 0.021 Ë‚ 0.005 ; (3) Tax sanctions do not affect taxpayer compliance with the comparison of tcal and ttable values (1,144 Ë‚1,660) and a significance value of 0.256 Ëƒ 0.005; (4) Taxpayer awareness, service quality and tax sanctions simultaneously affect taxpayer compliance with the comparison of Fcal and Ftables values (23.809 Ëƒ 2.70) and significance values of 0.000 Ë‚ 0.005.

Ketidakpedulian Terdidik Di Komunitas Pesisir

2025-02-07T06:55:42+07:00

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.

Analisis Teori Paritas Daya Beli Bahan Pokok

2025-02-10T13:58:25+07:00

Purchasing power parity (PPP) theory states that the exchange rate between two currencies should reflect the comparative prices of goods and services in both countries, and this study focuses on the effect of exchange rate, monetary policy, and inflation. In this study, secondary data is used to see how domestic and foreign inflation correlates with the Rupiah exchange rate. The results of the analysis show that there is a significant correlation between inflation and the exchange rate, which suggests that appropriate monetary policy is needed to maintain exchange rate stability and people's purchasing power. It is hoped that this research will help policymakers make plans to tackle inflation and increase people's purchasing power.

Keywords: Purchasing Power Parity, Exchange Rate, Monetary Policy, Inflation

Analisis Pengaruh Kualitas Layanan Terhadap Loyalitas Pelanggan Toko Ritel Modern di Nabire Dimediasi Kepuasan Pelanggan

2025-02-07T07:00:24+07:00

The competition in the modern retail business is increasingly fierce, marked by the growing number of modern retail outlets. Building customer loyalty is crucial to gaining a competitive advantage. This research aims to analyze the factors influencing customer loyalty in modern retail stores in Nabire, Central Papua Province. The sample of 198 respondents was collected using purposive sampling. The data was processed using the PLS-SEM method with SmartPLS version 3. The research results show that 1) service quality significantly influences customer satisfaction, 2) service quality significantly influences customer loyalty, 3) customer satisfaction significantly influences customer loyalty, and 4) service quality significantly influences customer loyalty through customer satisfaction.

Analisis Kelayakan Finansial Dan Non Finansial Usaha Pengolahan Pangan Lokal Di Kabupaten Boyolali

2025-02-02T20:07:56+07:00

A business feasibility study is crucial to determine the viability of a business and avoid business failure. This study aims to assess the feasibility of Micro, Small, and Medium Enterprises (MSMEs) in Boyolali Regency engaged in food processing, namely processed cow milk products, chips, and herbal medicine. Data collection used interviews with business owners and direct observation of the business premises. This study uses a qualitative approach to analyze non-financial aspects, such as product marketing and legal aspects related to business permits from the data collected. In contrast, quantitative methods are used to analyze financial aspects measured using the Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR) methods. The results of this study indicate that the marketing aspect of local food processing businesses in the form of processed cow milk, chips, and herbal medicine in Boyolali Regency has promising business prospects due to the high market demand every month and the achievement of predetermined market targets, in the legal aspect it also shows that the business already has an NIB from the government and also supports other permits such as halal certificates and P-IRT, making it easier to manage other permits and develop marketing. When viewed from the financial aspect, the business can be declared feasible because based on the Net Present Value (NPV) at Nani's Ice Cream of Rp 436,821,441.64 while NN Kriuk is Rp 397,908,137.49 and Jamu Nyah Rudi is Rp 265,057,461.54. The Internal Rate of Return (IRR) results for Nani's Ice Cream are 70.3%, NN Kriuk 57.4%, and Jamu Nyah Rudi 42.3%. So, this research can help owners develop broader marketing strategies and identify risk management.

Peningkatan Kinerja Tenaga Kependidikan Melalui, Pendidikan, Kompetensi, Dan Knowladge Sharing Dalam Penerapan Sistem Informasi Akademik

2025-01-28T07:02:44+07:00

In the increasingly rapid development of information technology, the education sector is experiencing the digital transformation, such as academic information systems (Siakad). Siakad is an academic system built to make easy to be used for academic users, in order to doing some academic activities. This study intented to assess the performance of educational staff through education, competence, and knowledge sharing in the implementation of the Academic Information System in Darul Ulum Islamic Centre Sudirman GUPPI University. A survey-based research method was used in this study, involving 45 respondents from the total educational staff. Data were collected by distributing a questionnaire by google form to all educational staff using a likerts scale. The data analysis method employed was multiple linear regression with the aid of IBM SPSS Statistic 25 version. The results of this study indicate that the variables of education have a significant value of (0,30<0.05), indicating that Ha is accepted and Ho is rejected. This means that the education variable significantly affects the performance of the academic information system. Similarly, the competence variable have a significance value of (0,25<0,05 indicating that Ha is accepted and Ho is rejected. This means that the competence variable significantly affects the performance of the academic information system. Howeve,r the knowledge sharing variable have a significance value of (0,87>0,05), resulting in the rejection of Ha and the acceptance of Ho, indicating that knowledge sharing does not significantly affect the performance of the academic information system.

Keywords: iEducation, iCompetence, iKnowledge iSharing, iAcademic iInformation iSystem (Siakad)

Pengaruh Hubungan Antar Manusia Dan Kondisi Lingkungan Terhadap Etos Kerja Karyawan Di Nuju Coffee Bandar Lampung

2025-02-10T13:51:03+07:00

This research aims to explore the extent to which interpersonal relationships and environmental conditions affect the work ethic of employees working at Nuju Coffee in Bandar Lampung. To achieve this aim, the study adopted a quantitative methodology characterized by a correlational research design suited for examining the relationships between variables. The total population for this study consisted of 210 employees, from which a sample of 68 respondents was selected using the Slovin formula to ensure an appropriate representation. Data collection methods included direct observation and administering structured questionnaires designed with a Likert scale to measure responses. The findings indicated that both interpersonal relationships and environmental factors positively and statistically significantly influence employees' work ethic, underscoring their importance in fostering productive workplace behaviors. Of the 68 respondents, 49 categorized interpersonal relationships as very good, 45 respondents categorized environmental conditions as very good, and 52 respondents categorized work ethic as strongly agree. This study concludes that management needs to improve communication between employees and improve work environmental conditions to enhance employee work ethic.

Pengaruh Sharia Financial Literacy Dan Investment Risk Terhadap Keputusan Investasi Emas Di Pegadaian Syariah Dengan Pendapatan Sebagai Variabel Moderating

2025-02-14T08:03:59+07:00

This study aims to understand and analyze the influence of sharia financial literacy and investment risk on gold investment decisions at Pegadaian Syariah, with income as a moderating variable. This research employs a quantitative method using primary data obtained from questionnaires, which were then analyzed using SPSS software. The sample consists of 104 respondents from the Jepara community who invest in Pegadaian Syariah Jepara. The data analysis reveals that: (1) Sharia financial literacy has a positive and significant effect on gold investment decisions; (2) Investment risk does not affect gold investment decisions; (3) Income does not affect gold investment decisions; (4) Income does not moderate the influence of sharia financial literacy on gold investment decisions; and (5) Income does not moderate the influence of investment risk on gold investment decisions.

THE Pengaruh Audit Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Alor

2025-02-02T08:12:25+07:00

The purpose of this study is to analyze the influence of performance audit variables and the clarity of budget targets on the accountability of the performance of government agencies in Alor Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. The research population is officials involved in regional financial management, especially those responsible for the management of the APBD in the regional apparatus organization (OPD) of the Alor Regency Government. Data collection was carried out through questionnaires, which provided primary data directly from respondents. The results of this questionnaire were then analyzed using multiple regression analysis. Based on data analysis, it was found that partially, the performance audit variables and the clarity of budget targets did not have a significant influence on the accountability of the performance of government agencies. However, simultaneously, performance audits and clarity of budget targets have a significant influence on the performance accountability of government agencies. Thus, these two variables have a positive impact when applied comprehensively in the government management system.

Keywords: Performance Audit, Clarity of Budget Targets, Accountability of Government Agency Performance

Good University Governance In Higher Education: A Systematic Literature Review And Research Agenda

2025-02-10T13:54:40+07:00

Good University Governance (GUG) refers to the principles and practices that ensure universities are managed in a transparent, accountable, and effective manner, with a focus on achieving long-term goals and stakeholder well-being. This systematic literature review aims to explore the literature on GUG in higher education. Using 221 research papers published between 1981 and 2024, from 79 publishers and 166 journals, the study categorizes publication outlets, geographical distribution, research methods (qualitative, quantitative, review, and non-empirical), and theories underlying GUG research. The results show that the number of publications has increased significantly since 2005, with contributions from UK journals dominating. Quantitative methods are the most frequently used approach, followed by qualitative methods, while mixed methods are still rarely applied. The Good University Governance and Governance theories are the most widely used theories, reflecting their relevance in understanding good university governance. However, there is a gap in the use of other theories such as risk management and university performance, which are still underutilized in this study. This study makes a practical contribution by offering guidance for university policymakers to adopt good governance principles and a theoretical contribution by identifying research gaps for future studies.

Keywords: Good University Governance, Higher Education, Systematic Literatur Review, Research Agenda

Customer Satisfaction Sebagai Variabel Moderasi Hubungan Customer Experience Dan Customer Value Terhadap Customer Loyalty Pada Produk Parfum Saff & Co Di Tiktok Shop

2025-01-28T06:56:11+07:00

This study aims to evaluate the influence of customer experience and customer value on customer loyalty, with customer satisfaction as a mediating variable. The research employs a quantitative explanatory survey approach by distributing questionnaires as the data collection technique. The sampling method used is purposive sampling, applying Hair's formula, resulting in a sample of 120 respondents, including consumers of Saff&Co perfume products on TikTok Shop. Data analysis is conducted using Smart PLS software version 4. The results indicate that customer experience has a positive and significant effect on customer loyalty, and customer loyalty positively and significantly influences customer satisfaction. Additionally, customer satisfaction mediates the relationship between customer experience, customer value, and customer loyalty. However, customer value does not significantly affect customer loyalty, nor do customer experience and customer value significantly influence customer satisfaction

Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Hedonisme Terhadap Perilaku Pengelolaan Keuangan Pribadi Pada Generasi Z Di Kota Denpasar

2024-11-23T07:17:30+07:00

This study examines how financial literacy, financial technology, and lifestyle hedonism impact the personal financial management behavior of generation Z in Denpasar. In the study, quantitative methods were used. The sample was created based on a survey given to generation Z in Denpasar. The study had 80 respondents. The sampling method used purposive sampling method. Furthermore, questionnaires were distributed and evaluated using a Likert Scale with values from 1 to 5 for each question. Data testing was also conducted using SPSS version 29, which includes instrument test, classical assumption test, and hypothesis testing. The findings of this study are expected to provide valuable insights into how financial literacy, financial technology, and hedonic lifestyle influence the personal financial management behavior of Generation Z in Denpasar. The results of this study indicate that financial literacy and financial technology have a major influence on financial management behavior. In addition, the hedonism lifestyle factor does not have a significant impact on how a person manages finances.

Pengaruh Sumber Daya Manusia Ramah Lingkungan (GHRM) Terhadap Kinerja Karyawan Melalui Keterlibatan Kerja Sebagai Variabel Intervening

2025-02-02T20:21:32+07:00

Background: Green Human Resources Management is a workforce that understands, appreciates and practices environmentally friendly initiatives and maintains goals throughout the human resources process including recruiting, training, managing talented employees, compensation and separation. Employee performance is the result of the work achieved by employees in carrying out the obligations given by the company to its workers which are based on skill, experience, perseverance and time. Employee performance is the result of the behavior of company employees, where changing behavior for the better is the main priority. Work involvement focuses more on a high level of enthusiasm which is reflected in work activities (vigor and absorption), as well as a high level of joy in doing work. Objective: to analyze and prove whether work engagement can be an intervening variable between green human resource management and employee performance for UMKM. Method: The sampling technique uses a total sampling of 100 respondents. This research uses a quantitative approach with data analysis methods in the form of descriptive statistical analysis and regression analysis. Results: prove that green human resources have a positive influence on employee performance, green human resources have a positive influence on work engagement, work engagement has a positive influence on employee performance, work engagement is able to mediate the influence of green human resource management on employee performance.

Flypaper Effect Pada Belanja Daerah Kabupaten/ Kota Di Provinsi Sumatera Selatan Tahun 2018-2022

2025-02-10T14:17:38+07:00

The study is to examine the effect of General Allocation Funds (DAU) and Regional Original Income (PAD) on Regional Expenditure and to see if there is a flypaper effect of District/ City on Sumatera Selatan Province in 2018- 2022. The population is LRA in 17 districts/cities and 85 observation units. The data in this study were tested by descriptive statistics, classic assumption test, coefficient of determination, t-value test, F-test, and flypaper effect detection on regional expenditure, which were processed using Statistical Package for the Social Application Sciences (SPSS) version 26. The result states that the independent variables significantly positively affect variable dependent Keywords: General Allocation Funds, Regional Original Income, Regional Expenditure, and Flypaper Effect.

Analisa Kelemahan Sistem Informasi Akuntansi Digital Dengan Menggunakan Metode PIECES Pada Bumdes Rajunohitipori Desa Rutong

2025-02-10T13:48:13+07:00

Rutong Country Tourism Village is a digital-based tourism village in the city of Ambon. Village digitalization is an indicator and one of the criteria for a village because of the technology applied in the village. However, the application of technology should be balanced by the skills of human resources in it so that it can directly increase the income of village communities that have MSMEs. Village digitalization still needs to be developed from all aspects. This study aims to analyze and evaluate how the application of the Digital Accounting information system in the Rutong tourist village already has a digital space to promote the potential of the village based on digital sales data. The research method uses qualitative methods, namely observation, survey and interviews with PIECES analysis tools in analyzing the weaknesses of the ongoing and continuous digital Accounting Information System.

Based on the results of the research, both performance, information, economy, control and service are still very lacking, so it is recommended to use the BUMDes financial report application which can accelerate input, process and output. Human resources also need to be improved by providing training on accounting basics and how to use the application.

Keywords: Tourism Village, Digital Accounting Information System, Pieces

Inovasi Model Bisnis Media Cetak Ambon Ekspres Di Era Digital

2025-02-02T20:25:27+07:00

This research aims to identify and analyze the innovative business models the Ambon Ekspres print media applied in the digital information era. This research mainly focuses on understanding how Ambon Ekpsres can integrate digital technology into its operations and develop effective marketing strategies to create added value for readers and advertisers. Data from interviews, observations, and documents will be analyzed using thematic analysis techniques. These analysis steps include Transcription and Coding, Theme Grouping, and Narrative Arrangement. The results of this research show that print media needs to diversify its business relevant to modern society's needs. One thing that can be seen is the business strategy carried out by Ambon Ekspres print media, which is to maximize its digital content. In terms of company revenue, the contribution of digital content is still smaller than that of printed newspapers. However, the revenue growth trend continues to occur in line with the introduction and promotions carried out by management.

Keywords: Innovation, Business Media

The Impact of Trading Volume, Leverage, Earning Volatility, Firm Size, and Dividend Yield on Stock Price Volatility

2025-02-07T06:58:40+07:00

This study aims to analyze the factors that influence stock price volatility in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX). These factors include stock trading volume, leverage, earning volatility, company size (firm size), and dividend yield. The study was conducted in the period 2018â€“2022, using a sample of 35 companies selected through a purposive sampling method based on certain criteria, namely being registered in the consumer goods industry sector since 2016, always publishing annual financial reports, and not conducting a stock split during the study period. This research is included in the quantitative research category because this research uses empirical quantitative approaches to collect, analyze, and present data along with the results of the research. In this study, the researcher uses a research strategy with an associative approach. The results of the study show that stock trading volume, earning volatility, and firm size have a significant positive effect on stock price volatility, which means that the higher the three variables, the higher the stock price volatility. Conversely, leverage has a significant negative effect, where increasing leverage reduces stock price volatility. Meanwhile, dividend yield does not significantly affect stock price volatility. The shares of companies in the consumer goods industry sector have been proven to be able to generate promising profits. The condition of stock price fluctuations in this sector is also relatively flat. This will increase investor confidence in the fundamentals of companies listed in the consumer goods industry sector. This sector also has a fairly high percentage of market capitalization value.

Pengaruh Promosi Jabatan dan Persepsi Keadilan Kompensasi Terhadap Kepuasan Kerja Karyawan Pada Toko Hana Elektronik

2025-02-02T08:22:42+07:00

This study aims to examine the effect of job promotion and compensation fairness on employee job satisfaction at Hana Electronics Store. Using the census method, the entire population of 35 employees was sampled. A quantitative approach was applied with data analysis through multiple linear regression using SPSS version 30. The results of the analysis showed that partially, job promotion has a positive and significant effect on employee job satisfaction. In contrast, compensation equity has no significant effect on employee job satisfaction. Simultaneously, job promotion and compensation equity have a significant effect on job satisfaction. This finding indicates that job promotion is the dominant factor in increasing employee job satisfaction, while compensation equity requires more attention to maximize its impact.

Keywords: Position Promotion, Compensation Fairness, and Job Satisfaction.

Analisis pelatihan kerja untuk meningkatkan kinerja karyawan pada CV. Gema Abhipraya (Rasi Coffee)

2025-02-02T08:17:43+07:00

The company must design each employee to have appropriate abilities in the commercial field, especially to improve employee performance through job training. Job training has an important role in improving employee performance because the lack of job training will have an impact on employee performance that is not optimal, such as in the quality of the products presented. This study aims to determine the role and influence of job training on employee performance at Rasi Coffee. In addition, to determine employee perceptions of the job training provided. The results of the study show that Rasi Coffee has implemented a job training strategy based on on the job training rotation and experimental methods, to improve employee performance. The research method used is a descriptive qualitative approach with a total of 7 respondents. The research instruments used are interviews, observation, and documentation. The results of the analysis show an increase in employee job training by 17% from 2022 to 2024. This means that job training has a positive impact on the development of employee performance skills.

Analisis Multidimensional Kepatuhan Pajak UMKM Di Kabupaten Karanganyar : Pemahaman, Kesadaran, Love Of Money Dan Kondisi Keuangan

2025-03-04T07:35:21+07:00

This research examines the multidimensional analysis of understanding, awareness, love of money, and financial conditions concerning the tax compliance of MSMEs in Karanganyar Regency. This research uses micro-scale MSME objects in Karanganyar Regency. The research method used is a quantitative method using SPSS version 27.0 to analyze the data. The data sources used in this research are primary data and secondary data. The population in this study consists of 39,908 individual taxpayers of micro-scale SMEs registered with the Cooperative, Small, and Medium Enterprises Office of Karanganyar Regency. The sample in this study was determined using the Slovin formula, resulting in 100 MSMEs. This study uses the cluster random sampling method. The data collection techniques used in this research are questionnaires, observations, and literature studies. The data analysis technique used is multiple linear regression. The research results show that tax understanding does not significantly affect the tax compliance of MSMEs in Karanganyar Regency. Meanwhile, tax awareness, love of money, and financial condition positively and significantly impact the tax compliance of SMEs in Karanganyar Regency.