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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Mutiara Maimunah
Universitas Katolik Musi Charitas, Sumatera Selatan
Economics, Econometrics & Finance

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Pengaruh Akuntabilitas dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Pada Organisasi Nirlaba Yayasan Panti Asuhan di Kota Palembang Intan Purnamasari Saputra; Mutiara Maimunah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2125

Abstract

. The study aims to analyze the influence of accountability and transparency the financial report on the donor’s belief in the non-profit organization of the orphanage foundation in the city of Palembang. The data used is the primary data. The population in this study is all managerial parties involved in the process of creating financial reports on the orphanage foundation and its service units registered to the city’s Palembang social services. The sample retrieval technique used was a nonsampling method with a saturated sampling technique and was obtained 47 respondents. Hypothetical testing done with multiple linear regression analysis. Research shows that accountability does not affect the trust of the donor and transparency the financial report has a positive effect on the trust of the donor
Pengaruh Kualitas Sistem dan Kemudahan Penggunaan Coretax terhadap Kepuasan Pengguna: Studi Kasus Pada Wajib Pajak Orang Pribadi Kantor Pelayanan Pajak Pratama Ilir Timur Palembang Juliani Juliani; Mutiara Maimunah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2432

Abstract

The rollout of the Coretax Administration System (Coretax) by the Directorate General of Taxes (DJP) marks an important step in the digital modernization of Indonesia’s tax management, aiming to improve efficiency and encourage compliance from taxpayers. This research looks into how the quality of the system and the ease of use as seen by taxpayers affect their satisfaction, focusing on individual taxpayers at the Ilir Timur Pratama Tax Office in Palembang. Based on the Technology Acceptance Model (TAM), this study uses a quantitative approach with a causal-associative design. Data was gathered from 49 participants chosen through purposive sampling and analyzed with multiple linear regression methods. The results show that the quality of the system positively influences user satisfaction. On the other hand, how easy the system is to use does not have a significant impact on satisfaction, indicating that users value functional stability more than how easy it is to navigate. At the same time, both factors together influence satisfaction significantly, accounting for 44.1% of the changes. This study suggests that the DJP should focus on ensuring the reliability and security of the system to keep users satisfied over the long run
Co-Authors Intan Purnamasari Saputra Juliani Juliani