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All Journal Solusi: Jurnal Kajian Ekonomi dan Bisnis JURNAL BISNIS ADMINISTRASI DAN MANAJEMEN E-Amal: Jurnal Pengabdian Kepada Masyarakat
Binawati, Enita
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Social Sciences Transportation

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Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta Putri Ardiyan, Novita; Binawati, Enita
Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.55

Abstract

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.
Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Administrasi Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Menggunakan Metode Mix Method (Pada Kantor Pelayanan Pajak Kendaraan Bermotor Samsat Kota Yogyakarta) Ramadhan, Rizki; Binawati, Enita
Kajian Ekonomi dan Bisnis Vol. 15 No. 1 (2020)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v15i1.67

Abstract

Tax is the main source of state revenues where the activity of countries such as national development funded by tax. National development funded is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers vehicles registered in samsat tax office of Yogyakarta. Besides spreading the questionares writer did an interview to the responden so that in this research writer use mix method. The research result indicates that awareness taxpayers have a positif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta and quality of services, and tax penalties have a negatif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta.
PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN, STUDI PADA PEMERINTAH DAERAH KABUPATEN SLEMAN: PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN, STUDI PADA PEMERINTAH DAERAH KABUPATEN SLEMAN Assari, Indri Dian; Binawati, Enita
ALBAMA: JURNAL BISNIS ADMINISTRASI DAN MANAJEMEN Vol. 15 No. 2 (2022): ALBAMA : Jurnal Bisnis Administrasi dan Manajemen
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/albama.v15i2.101

Abstract

This study aims to determine the effect of the internal control system, regional financial accounting system and human resource capacity on the quality of local government financial reports in Sleman Regency. The population in this study is the subdivision of finance, accountants (bookkeepers) and treasurers (receipts and expenditures) of the Sleman Regency Regional Apparatus. This study used 118 respondents. Data were obtained by distributing questionnaires. Using quantitative descriptive analysis method. Data analysis used multiple linear regression with a significant level of 5%. The results showed that, simultaneously, the variables of the internal control system, regional financial accounting system and human resource capacity had a significant positive effect on the of the quality of local government financial reports, as evidenced by the results of the simultaneous test (F test). Partially, the internal control system variables affect the quality performance of local government financial reports, and the regional financial accounting system variables and human resource capacity also affect the quality of local government financial reports, this is evidenced by the results of the partial test (t test)
MEKANISME, IMPLEMENTASI SERTA EVALUASI PEMUNGUTAN DAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KAPANEWON DEPOK Binawati, Enita; Agustina, Henis; Affan, Junaidi; Suprihadi, Suprihadi; Agustiyani, Alief Indita
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2: Mei- Agustus 2023
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v3i2.3521

Abstract

The purpose this intership activities to find out : (1) The mechanism in proses of collecting and payment land and building tax in Depok District. (2) Implementation of collection and payment of land and building tax to public or taxpayers in Depok District. (3) Evaluation of mechanism and implementation of collection and payment of land and building tax in Depok District. The method used in data collection in intership activity is the obsevation method, interview method, and documentation method. The results of intership activities show that : (1) The working mechanism is regulated in Sleman Regent’s Regulation and a simple mechanism carried out by village government to make it easier to public or taxpayers. (2) The implementation of activities that running well and in accordance with the objectives expected the local government, district and village government but there are still differences that need to be studied further by regional government, district and village government regarding the regulation for payment and deposit of land and building taxes in rural and urban areas. (3) The evaluation of the PBB payment week activities for 2022 went well and regulary, get a lot of enthusiasm from public or taxpayes in proses of collection and payment land and building tax
IMPLEMENTASI DAN EVALUASI STANDAR OPERASIONAL PROSEDUR (SOP) UNTUK PENGAJUAN DAN PERSETUJUAN KREDIT DI PT. BPR BANK BANTUL (Perseroda) Binawati, Enita; Kusumawati, Erin; Herinanto, Redy; Kurniawan, Taufan Adi; Pujisari, Yusti
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2: Mei- Agustus 2023
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v3i2.3522

Abstract

This internship activity aims to find out: (1) Standard Operating Procedures (SOP) for submitting and approving credit (credit granting) at PT BPR Bank Bantul (Perseroda). (2) Implementation and evaluation of Standard Operating Procedures (SOP) for credit application and approval. (3) As well as knowing the obstacles faced and the solutions that were carried out in implementing credit applications and approvals at PT BPR Bank Bantul (Perseroda). The method of collecting data in solving is by interview method, observation method, and by way of documentation method. The results of the internship activities show that: (1) The credit granting procedures applied at PT BPR Bank Bantul are good and in accordance with the theory. (2) Standard Operating Procedures (SOP) for credit submission and approval at PT BPR Bank Bantul are in accordance with credit elements. (3) Obstacles in granting credit at PT BPR Bank Bantul include incomplete requirements from prospective debtors, lack of understanding regarding collateral applied by banks, so that many prospective debtors have their collateral rejected by the bank, as well as false information provided by prospective debtors . To overcome these obstacles, PT BPR Bank Bantul postponed credit disbursement and reviewed and conducted another survey to ensure that the data was correct
Co-Authors Affan, Junaidi Agustina, Henis Agustiyani, Alief Indita Assari, Indri Dian Hapzi Ali Herinanto, Redy Kusumawati, Erin PUJISARI, YUSTI Putri Ardiyan, Novita Rahayu, Septi Budi Rizki Ramadhan Sri Widodo Taufan Adi Kurniawan, Taufan Adi