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All Journal Jurnal Riset Akuntansi Politala JIEB : Jurnal Ilmiah Ekonomi Bisnis Advances in Applied Accounting Research
Yanti, Nofarina Maulida
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Other

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Pengaruh Gaya Kepemimpinan Transformasional dan Gaya Kepemimpinan Transaksional terhadap Kinerja Organisasi (Studi Pada Kantor Pegawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Banjarmasin) Yanti, Nofarina Maulida
Jurnal Riset Akuntansi Politala Vol 2 No 2 (2019): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.886 KB) | DOI: 10.34128/jra.v2i2.28

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh gaya kepemimpinan transformasional dan gaya kepemimpinan transaksional terhadap kinerja organisasi pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Banjarmasin. Metode penelitian dengan menggunakan skala likert dan pengukuran variabel menggunakan SPSS dengan mitode regresi linier berganda. Jumlah sampel 31 pegawai dari populasi 63 pegawai dengan teknik purposive sampling. Hasil penelitian mengungkapkan bahwa gaya kepemimpinan transformasional dan gaya kepemimpinan transaksional berpengaruh  positif dan siqnifikan terhadap kinerja organisasi secara simulatan sedangkankan gaya kepemimpinan transformasional secara parsial berpengaruh positif dan siqnifikan terhadap kinerja organisasi tetapi gaya kepemimpinan transaksional secara parsial tidak berpengaruh terhadap kinerja organisasi.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI UPPD SAMSAT BATULICIN Damar Bayu Saputra; Fatkhan; Efrianto, Eko; Risanta, Muhammad; Muhammad; Yanti, Nofarina Maulida
Jurnal Ilmiah Ekonomi Bisnis Vol 8 No 2 (2022): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v8i2.760

Abstract

The purpose of this study was to determine which variables affect taxpayer compliance at UPPD Samsat Batulicin. The sample in this study is the people who carry out management at UPPD Samsat Batulicin as many as 384 people. The method used in this study is quantitative data analysis techniques which are processed using SPSS Version 26 app The results of this study are where knowledge, awareness, satisfaction, service quality, tax socialization, E-Samsat and Sanctions have a simultaneous and partial effect on taxpayer compliance at UPPD Samsat Batulicin, the most dominant variable in this study is satisfaction, it is proven from beta coefficient analysis. Keywords: Knowledge, Awareness, satisfaction, service quality, tax socialization, E-Samsat, Sanctions, Taxpayer Compliance    
Evaluation of Traditional and Innovative Budget Approaches in Improving Resource Allocation Efficiency Sunaryo, Dwi; Yanti, Nofarina Maulida; Amrulloh, Rifqi; Lestari, Tina
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.457

Abstract

Purpose: This study evaluates the strengths and limitations of traditional and innovative budgeting approaches and their impact on resource allocation efficiency in public and private organizations. The research seeks to identify how hybrid budgeting systems can address the challenges of traditional methods while enhancing flexibility, accountability, and responsiveness in financial management. Research Design and Methodology: A qualitative systematic literature review (SLR) was conducted to synthesize insights from relevant studies on traditional and innovative budgeting frameworks, including Performance-Based Budgeting (PBB) and Zero-Based Budgeting (ZBB). The research draws from peer-reviewed academic articles, case studies, and financial management reports to comprehensively understand budgeting practices across various organizational contexts. Findings and Discussion: The findings reveal that traditional budgeting provides stability and control but lacks adaptability in dynamic environments due to its reliance on historical data and fixed expenditure categories. In contrast, innovative approaches such as PBB and ZBB enhance resource allocation efficiency by linking budgets to performance outcomes and encouraging critical evaluation of expenditures. However, these methods face challenges related to technological infrastructure, managerial readiness, and internal resistance. The discussion highlights the potential of hybrid systems that combine traditional approaches' stability with innovative methods' flexibility to create more adaptive financial management systems. Implications: This study offers valuable insights for policymakers and practitioners by recommending adopting hybrid budgeting approaches supported by cloud-based financial systems and comprehensive training programs. By fostering a culture of accountability and transparency, organizations can enhance resource allocation, improve financial performance, and build resilience to economic and policy changes.
Co-Authors Amrulloh, Rifqi Damar Bayu Saputra Efrianto, Eko Fatkhan Muhammad Risanta, Muhammad Sunaryo, Dwi Tina Lestari