This dedication aims to train the use of reference tools in scientific articles on Accounting Education students at Universitas PGRI Madiun (UNIPMA) in order to answer the need for publication of scientific papers and to adhere to the ethics of publication. The dedication is carried out to all UNIPMA accounting education students who will graduate in the even semester of the 2018/2019 school year by means of presentation of material, examples, practice, and evaluation of work results. The result is that all students can cite and create automatic bibliography in their respective articles.
The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).
Penelitian ini bertujuan mengetahui apakah teori fraud diamond menjadi faktor yang mendorong terjadinya kecurangan di dalam akademik dan mengetahui penyebab lain yang memotivasi terjadinya perilaku curang dari sudut pandang mahasiswa. Metode yang digunakan kualitatif deskriptif. Teknik pengumpulan data menggunakan wawancara semi terbuka. Hasil penelitian ini menunjukkan faktor penyebab mahasiswa melakukan kecurangan karena adanya tekanan, kesempatan, rasionalisasi, dan kesempatan. Serta faktor lain dari mahasiswa melakukan kecurangan berasal dari dalam diri atau sudut pandang mahasiswa yaitu faktor kebiasaan, kepribadian, kepuasan, keinginan, kebutuhan, ketergantungan pada teman, dan faktor kurangnya percaya diri.
ABSTRACT This research aims to minimize or avoid nonperforming loan problems by knowing the perspective side of the customer which the bank does not know. The type of research used is a qualitative approach. Data collection techniques through interviews and observations. The findings of the study show that (1) In the procedure for granting credit, there are requirements if a customer who wishes to apply for a loan also includes collateral and a mutation in the customer’s savings account balance. (2) Loans given by Banks, especially the type of KUR (People’s Business Credit) are primarily intended for people who wish to establish or de-velop their businesses, however some of the funds are used for personal purposes and also deposit loan funds at the Bank. (3) According to customer perceptions, the factors causing nonperforming loan are mainly due to business failure, coupled with the Covid-19 pandemic. (4) Preventive measures that can be taken are conducting customer business surveys by focusing on opportunities for customer to earn income or paying attention to the customer’s business chan. Handling measures that can be taken are by means of credit restructuring or credit extension by the bank. ABSTRAK Penelitian ini bertujuan untuk meminimalisir atau menghindari masalah kredit macet dengan mengetahui sisi presepktif dari nasabah yang tidak diketahui oleh bank. Jenis penelitian yaitu pendekatan kualitatif. Teknik pengumpulan data melalui wawancara dan observasi. Hasil temuan penelitian menunjukan bahwa (1) Dalam prosedur pemberian kredit terdapat persyaratan jika nasabah yang hendak mengajukan pinjaman juga menyertakan agunan dan mutasi saldo rekening tabungan nasabah. (2) Pinjaman yang diberikan bank khususnya jenis KUR (Kredit Usaha Rakyat) utamanya diperuntukan bagi masyarakat yang hendak mendirikan atau mengembangkan usahanya , namun ada sebagian dana yang digunakan untuk kepeluan pribadi dan juga mendepositokan dana pinjaman di bank. (3) Menurut persepsi nasabah faktor penyebab kredit macet utamanya karena kegagalan bisnis ditambah lagi dengan adanya pandemi covid-19. (4) Upaya pencegahannya yaitu melakukan survei usaha nasabah dengan berfokus pada peluang nasabah dalam memperoleh pendapatan atau memperhatikan rantai bisnis nasabah. Upaya penanganannya yaitu dengan cara rekstrukturisasi kredit atau perpanjangan masa kredit yang dilakukan oleh pihak bank. JEL Classification : E51, E59
<p><em>The phenomenon of students who raise nominal tuition bills to parents is rife so it needs further search for consumptive behavior among students. This study aims to determine the effect of hedonic shopping motivation on consumptive behavior in Accounting Education Study Program students at a University in Madiun. This research uses quantitative methods and online questionnaires as a tool for primary data collection through google form. The sample method used is a saturated sample. Based on the results of hypothesis testing, it was found that hedonic shopping motivation had a positive effect on the consumptive behavior of Accounting Education students. Students are more interested in buying goods because of discounts, satisfying services and affordable prices.</em></p><p><em><br /></em></p><p><em>Fenomena berupa mahasiswa yang menaikkan nominal tagihan biaya kuliah kepada orang tua marak terjadi sehingga perlu penelusuran lebih lanjut mengenai perilaku konsumtif di kalangan mahasiswa. Penelitian ini bertujuan untuk mengetahui pengaruh motivasi belanja hedonis terhadap perilaku konsumtif pada mahasiswa Program Studi Pendidikan Akuntansi di sebuah Universitas di Madiun. Penelitian ini menggunakan metode kuantitatif dan kuesioner online sebagai alat pengumpulan data primer lewat perantara media <em>google form</em>. Metode sampel yang digunakan adalah sampel jenuh. Bersumber pada hasil uji hipotesis, didapati bahwa motivasi belanja hedonis berpengaruh positif terhadap perilaku konsumtif mahasiswa Pendidikan Akuntansi. Mahasiswa lebih tertarik melakukan pembelian barang karena adanya diskon, pelayanan yang memuaskan dan harga yang terjangkau.</em></p>
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