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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ragam Pengabdian PATEMON: Multidisciplinary Research
Fanji Farman
Universitas Telkom
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Social Sciences Other

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PENGARUH PERENCANAAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA BADAN KEUANGAN DAN ASET DAERAH Rita Rosita; Syafira Mariana; Fanji Farman; Tita Kartika
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 1 (2026): Edisi Februari 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i1.16908

Abstract

Pemerintah dituntut untuk mencapai kinerja yang berorientasi pada kepentingan masyarakat melalui upaya mewujudkan visi dan misi yang telah ditetapkan. Dalam menjelaskan program kinerjanya, pemerintah memerlukan anggaran sebagai dasar dalam pelaksanaan rencana kerja. Perencanaan anggaran merupakan proses penetapan alokasi anggaran dalam periode tertentu untuk mendukung pelaksanaan program kerja tersebut. Penelitian ini bertujuan untuk menganalisis Pengaruh Perencanaan Anggaran terhadap Akuntabilitas Kinerja Badan Keuangan dan Aset Daerah Kabupaten Sumedang. Penelitian ini menggunakan pendekatan kuantitatif dengan Teknik pengambilan sampel nonprobability melalui metode purposive sampling. Teknik analisis yang diterapkan melalui analisis linear sederhana. Analisis koefisien determinasi, serta uji hipotesis. Berdasarkan data yang diperoleh dan hasil pengujian yang telah dilakukan, disimpulkan bahwa Perencanaan Anggaran berpengaruh positif dan signfikan tehadap Akuntabilitas Kinerja Badan Keuangan dan Aset Daerah Kabupaten Sumedang. Temuan ini ditunjukan oleh nilai t tabel pada taraf signifikansi 2.848 yang lebih tinggi dibandingkan dengan t table pada taraf signifikansi 5% sebesar 2.018, serta nilai signifikansi 0.007 yang lebih kecil dari 0.05. selanjutnya, hasil dari uji determinasi menunjukan bahwa perencanaan anggaran memberikan kontribusi sebesar 14,2% terhadap akuntabilitas kinerja, sementara 85,8% sisanya dipengaruhi oleh factor lain yang tidak diteliti dalam penelitian ini.
Strengthening the Financial Literacy of Sauyunan Rasa MSMEs through Simple Financial Recordkeeping Training in Cikole Village Fanji Farman; Novy Fajriati; Ina Nusuki
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/945wsj53

Abstract

Micro, small, and medium enterprises (MSMEs) are vital to the national economy, yet many entrepreneurs in rural areas still possess limited financial literacy, particularly in financial recordkeeping and the separation of personal and business finances. This condition was identified within the “Sauyunan Rasa” MSME group in Cikole Village, Sumedang Regency, West Java, whose members operate home-based food enterprises without orderly bookkeeping. This community service activity aimed to improve participants’ understanding of basic financial literacy, develop their skills in simple recordkeeping and financial reporting based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and foster awareness of separating personal and business finances. The activity applied a participatory training and mentoring approach using the learning-by-doing method, in which participants directly practiced recording real transactions from their own businesses, complemented by an introduction to the SIAPIK digital recording application. The level of success was measured by comparing pre-test and post-test results. The findings showed that the participants’ average score increased from 73% to 89%, an improvement of 16 percentage points, with gains across all indicators, namely understanding of financial literacy concepts, separation of personal and business finances, and simple financial recordkeeping and reporting. Qualitatively, participants who had previously managed their businesses without any records began to record transactions, calculate profit, and separate business from household finances. The activity proved effective in strengthening the financial literacy of rural MSMEs and supporting the economic independence of the partner group.
PENGETAHUAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: TINJAUAN LITERATUR INTEGRATIF Intan Irmadela; Fanji Farman
PATEMON: Multidisciplinary Research Vol. 2 No. 1 (2026): PATEMON: Multidisciplinary Research
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/patemon.v2i1.292

Abstract

Purpose: This study integrates evidence on how tax knowledge contributes to individual taxpayer compliance and identifies the mechanisms and boundary conditions underlying this relationship. Research methodology: An integrative literature review was conducted using peer-reviewed studies, conceptual articles, and authoritative institutional documents published primarily during 2016-2026. The synthesis combined tax behavior, administration, and digital-system perspectives. Results: Tax knowledge is a multidimensional capability comprising declarative, legal, procedural, and digital knowledge. It supports compliance through cognitive clarity, compliance self-efficacy, awareness, fairness appraisal, and trust. Its effect depends on regulatory complexity, service and system quality, economic capacity, policy stability, and institutional legitimacy. Limitations: The review is integrative rather than exhaustive, and heterogeneity in constructs, samples, and outcomes prevents effect-size aggregation. Contribution: The study replaces a simple direct-effect view with a mechanism- and context-based framework that guides segmented taxpayer education, service design, and future empirical testing. Keywords: tax knowledge; individual taxpayer; tax compliance; tax education; digital taxation; voluntary
Co-Authors Ina Nusuki Intan Irmadela Novy Fajriati Rita Rosita Syafira Mariana Tita Kartika