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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Education, Humaniora and Social Sciences (JEHSS) Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) SIASAT Journal Pelita Masyarakat Accounting and Business Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Economics, Business and Management Science Journal Proceeding International Seminar of Islamic Studies Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Social Sciences (FJSS) Economic Reviews Journal Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Artificial Intelligence and Digital Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Serambi Ekonomi dan Bisnis FINANCE : International Journal Of Management Finance International Journal of Economics and Management Sciences International Journal of Economics, Accounting, and Management International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Perpajakan Harmony Management: International Journal of Management Science and Business
, Oktarini Khamilah Siregar
Panca Budi Development University
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THE INFLUENCE OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON TAX PAYMENT COMPLIANCE LAND AND VILLAGE BUILDINGS Register Launli Buaya; Oktarini Khamilah Siregar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i1.495

Abstract

This study aims to examine the effect of taxpayer awareness and tax knowledge on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District. The research method uses a quantitative approach. This study uses a simple random sampling method. The data collection technique uses a questionnaire distribution of 82 land and building tax Damar Condong Village, Pematang Jaya District. Data analysis uses multiple linear regression analysis. The results of the study indicate that partially taxpayer awareness and tax knowledge have a positive and significant effect on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District. Simultaneously, taxpayer awareness and tax knowledge have a positive and significant effect on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District.
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS AND BLOCKCHAIN IN IMPROVING PUBLIC SECTOR ACCOUNTABILITY IN INDONESIA Sabar Jaya Mendrofa; Oktarini Khamilah Siregar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i1.497

Abstract

Accountability in public sector financial management is a central issue in promoting transparency and efficiency in governance, particularly at the regional and village levels. This study aims to analyze the role of Accounting Information Systems (AIS), blockchain technology, and e-Budgeting in strengthening public financial accountability in Indonesia. The method used is a qualitative literature review of eight relevant scientific documents and community service activities. The study results show that the implementation of an AIS (SIA) such as SISKEUDES (Village-Based Financial Information System) has been proven to improve the efficiency of village financial recording and reporting. Furthermore, e-Budgeting plays a crucial role in digital and transparent budget planning, while also opening up opportunities for public participation. Meanwhile, blockchain technology holds significant potential for creating a secure and tamper-proof real-time audit system, although its implementation still faces technical and regulatory hurdles. This study concludes that the synergy between SIA, e-Budgeting, and blockchain technology can create a more transparent, accountable, and technologically adaptive public financial governance ecosystem. Strengthening human resources, digital training, and integrated policy support are needed to optimize technology implementation in the Indonesian public sector.
Co-Authors , Rahima Br Purba , Samrin , Yunita Sari Rioni Abdul Aziz Suendar Nasution Ade Novalina Ainiel Riany Putri Ajie Rahman Alditra Dwiky Junidwan Anwar Suhut Apriliani, Sundari Arianta Br Surbakti, Desi arja, mustaqiemarja Aulia, Nurul Ayu Kurnia Sari Bhaktiar Efendi Buaya, Register Launli Cahya Dhea Ningrum Dessy Adriana Pakpahan Diana Angkat Diana Raihannisa Dinda Rizki Sakinah Kasim Dito Aditia Darma Nasution Diwayana Putri Nasution Doriawaty, Rini Dwi Salsabila Ilham Echa Elzha Fitri Elmilawaty, Novi Fitri Yani Panggabean Hasrul Azwar Hasibuan Hendra Saputra Icce Leni Damanik Junawan Junawan Junawan, Junawan Lia Nazliaan Nasution Lili Puteri Handayani Lubis, Mutiara Aulia M Fakhri Ulsar Sirait M Farid Amriyadi M. Farhan Lubis Mahza Dumoli A.Sitorus Maisyarah, Renny Mendrofa, Sabar Jaya Miswanda M, Tantra Mustika Tupa Sihombing Napitupulu, Juni Yanti Novitayana Br Sinurat Nurmayani Nurmayani Rahayu, Novita Tri Rahimah br. Purba Rahmat Hidayat Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Rica Cahya Amalya Rini Andriani Rizki, Nurul Aulia Rosliana Rosliana Rosliana Rosliana Sabar Jaya Mendrofa Sabrina Salsabilah Siburian, Gunawan Syahputra Suci Pratiwi Suhendi Suhendi Tia Novira Sucipto Tripriyono, Agus Vina Arnita Vina Arnita Wahyu Tri Atma Yurika Aulia Zebua, Nofatrio Soarota Zilal Zahratun