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All Journal Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Manajemen dan Bisnis
Arifin Tahir
State University of Gorontalo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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APPLICATION OF THE ACCRUAL-BASED AGENCY ACCOUNTING SYSTEM (SAIBA) AS THE IMPLEMENTATION OF PP NO. 71 OF 2010 IN THE PREPARATION OF FINANCIAL STATEMENTS AT THE OFFICE OF THE MINISTRY OF REGION OF POHUWATO REGENCY monitasary; Meimoon Ibrahim; Arifin Tahir
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 2 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i2.606

Abstract

The objectives of this study are: 1) The application of an accrual-based agency accounting system as the implementation of PP 71 of 2010 in the preparation of financial reports at the Office of the Ministry of Religion of Pohuwato Regency; 2) What are the factors that influence the application of the accrual-based agency accounting system (SAIBA) in the preparation of financial reports at the Office of the Ministry of Religion of Pohuwato Regency This study uses research conducted using a qualitative approach while the type of research used in this thesis research is qualitative descriptive research. The results of this study indicate that: 1) The application of the accrual-based agency accounting system has been carried out well. Judging from the relevance indicator. the implementation of accrual-based Government Accounting Standards (SAP) at the Ministry of Religion of Pohuwato Regency has been based on Government Regulation Number 71 of 2010, and is compiled in full which consists of reports 2) Application of accrual-based agency accounting systems as the implementation of PP 71 of 2010 in the preparation of financial statements in The Office of the Ministry of Religion of Pohuwato Regency includes human resources, socialization.
THE IMPLEMENTATION OF MODERNIZATION OF THE LOCAL TAX SYSTEM AT THE SOUTH BOLAANG MONGONDOW BPKPD: PELAKSANAAN MODERNISASI LOKAL SISTEM PERPAJAKAN DI BPKPD BOLAANG MONGONDOW SELATAN Rizka Mayulu; Arifin Tahir; Djamila Podungge
Jurnal Ilmu Manajemen dan Bisnis Vol. 11 No. 3 (2023): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

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Abstract

This study aims to analyze and determine the application of themodernization of the local tax system at the South Bolaang MongondowBPKPD.The research used a qualitative descriptive approach. Data collectiontechniques are interviews, observation and documentation. Data analysistechniques consist of stages of collecting data, reducing data, presentingdata, and drawing conclusions.The results showed that the implementation of the modernization of thelocal tax system of the South Bolaang Mongondow BPKPD, namely: 1)modernizing the organizational structure through the formation of anIntegrated Supervision Team, as well as conducting inspections of servicetasks. However, the modernization of this organizational structure has notbeen implemented optimally because it has not established a one-stopservice through Account Representatives (AR); 2) modernization oforganizational procedures through simplification of administrativeprocedures and utilization of information and communication technologythrough OM OKU and Tapping Box applications; 3) modernization oforganizational strategy through campaigns and outreach on the importanceof paying taxes, as well as socialization of OM OKU and the Tapping Box.However, this socialization has not been evenly distributed across all levelsof taxpayers' society; 4) Modernization of organizational culture throughclear and firm sanctions for violations for taxpayers who do not pay taxes,providing basic training and ICT development for ICT operators, providingcomplete office infrastructure supported by clean, fragrant and comfortableoffice space conditions, so as to provide excellent service to taxpayers incarrying out their tax obligations.
Co-Authors Djamila Podungge Ibrahim, Meimoon monitasary Rizka Mayulu