Performance Improvement of Blud Puskesmas Employees Based on the Reliance on Multiple Performance Measure Through Levers of Control

Hernando, Riski; Syofyan, Efrizal

doi:10.24034/j25485024.y2021.v5.i4.5051

Cited by 3 publications

(1 citation statement)

References 22 publications

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“…And it has been modified based on the results of the pilot test in the FGD with the research team, academics from the accounting department, academics from the psychology department and representatives of MSME business practitioners in Jambi City. The results of the pilot test from the FGD were used as guidelines for the research team to improve the questionnaire according to the input from the FGD participants before being distributed to respondents (Syofyan & Hernando, 2021).…”

Section: Instrument Designmentioning

confidence: 99%

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Hernando,

Mansur,

Prasetyo

2023

JCA

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This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants. Data were collected by distributed questionnaires and analyzed by Warp PLS 7.0. The results showed that the Tax Harmonization Law and Tax Sanctions had a significant positive effect on MSME Taxpayer Compliance in Jambi City. This research also contributes theoretically and practically and can be implemented for stakeholders and can be developed for further research.

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Section: Instrument Designmentioning

confidence: 99%

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Hernando,

Mansur,

Prasetyo

2023

JCA

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Revolutionizing Inventory Management: Web-Based System for Accurate and Efficient Reporting

Triwahono,

Rosid,

Setiawan

et al. 2023

ijins

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The aim of this research is to develop a systematic information system for logistics of consumable goods by applying the FIFO method. It also aims to synchronize expenditure reports with inventory reports to minimize discrepancies between financial and inventory reports. The research approach consists of two methods, qualitative case study and FIFO inventory management method. The Web-based Consumable Goods Logistics Information System is built using PHP version 8.1 programming language with Laravel version 9 framework on the server-side, Vue.js on the client-side, and MySql as the database. It can be operated on browsers such as Chrome, Mozilla Firefox, or Microsoft Edge. The system is expected to help local governments generate the required reports for the BPKAD, which mandates monthly inventory reports on incoming and outgoing goods. The application is user-friendly and capable of producing accurate and fast reports. Highlights: 1. This research aims to create a systematic information system for consumable goods logistics using the FIFO method to minimize discrepancies between financial and inventory reports. 2. The Web-based system is user-friendly, capable of producing accurate and fast reports, and fulfills the inventory reporting needs of each department/unit while providing valid data to the Health Department. 3. The system is built using PHP 8.1 and Laravel 9 framework on the server-side, Vue.js on the client-side, and MySql as the database, and can be operated on Chrome, Mozilla Firefox, or Microsoft Edge browsers.

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Factors Affecting MSME Taxpayer Compliance: Tax Sanctions As Moderation

Mansur

Hernando²,

Prasetyo³

2023

Jurnal Akuntansi

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This study examines the factors that influence MSME taxpayer compliance in Jambi City, such as understanding of accounting, tax regulations and knowledge of taxation and tax sanctions. This study also examines how strong tax sanctions are in moderating the influence relationship between accounting understanding, tax regulations and tax knowledge on MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the culinary sector with predetermined criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaire was distributed using a hand delivery system and processed using SEM - PLS Warp - PLS (7.0). The results of this research prove that understanding accounting has no effect on the compliance of MSME taxpayers in the culinary sector in Jambi City. Meanwhile, an understanding of tax regulations and tax sanctions can affect taxpayer compliance in the culinary sector of MSMEs in the city of Jambi directly or indirectly.

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Performance Improvement of Blud Puskesmas Employees Based on the Reliance on Multiple Performance Measure Through Levers of Control

Cited by 3 publications

References 22 publications

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Revolutionizing Inventory Management: Web-Based System for Accurate and Efficient Reporting

Factors Affecting MSME Taxpayer Compliance: Tax Sanctions As Moderation

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