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All Journal Cakrawala Management Business Journal ACE : Accounting Research Journal Lensa Ekonomi Amkop Management Accounting Review (AMAR)
Sudarwadi, Hustianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : cakrawala management business journal

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PRAKTIK POLITICAL WILLINGNESS DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA SEKTOR PUBLIK Sudarwadi, Hustianto; Parastri, Desirianingsih; Narwawan, Destri
Cakrawala Management Business Journal Vol 7 No 2 (2024): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v7i2.348

Abstract

The research aims to determine the achievement of political willingness practices in implementing accrual-based accounting in the public sector. This research was conducted at the Regional Secretariat of Manokwari Regency. The type research used is qualitative research based on an interpretive paradigm. Data collection in this research was direct interviews with informants. This research data analysis method uses interpretive analysis to test the validity of the data based on data triangulation and theory triangulation. The results of this research indicate that the Regency Manokwari Regional Secretariat has implemented accrual-based accounting in accordance with Government Regulation Number 71 Of 2010 Concerning Accrual-Based Government Accounting Standards. The practices of political willingness has a positive impact on the preparation of government financial reports. The achievement of the practice of political willingness in implementing accrual-based accounting at the Regional Secretariat Of Manokwari Regency is measured by several indicators, namely initiative, priority, mobilization of political support, law enforcement and business sustainability so as to produce quality financial reports that are transparent and accountable.
EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MANOKWARI Mallisa, Mini Susi; Sudarwadi, Hustianto; Mamoribo, Yubelina Y. H.
Cakrawala Management Business Journal Vol 6 No 2 (2023): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v6i2.297

Abstract

This research aims to determine the level of efficiency, effectiveness and contribution of Urban and Rural Land and Building Tax (PBB-P2) to Original Regional Income (PAD) revenues in Manokwari Regency in 2018-2021. The method used in this research is a quantitative descriptive approach. The results of this research conclude that the efficiency level of PBB-P2 revenue in Manokwari Regency from 2018-2021 was very efficient, then the level of effectiveness of PBB-P2 revenue in 2018-2021 experienced insignificant fluctuations or fluctuated with an average percentage of 108. 99% with very effective criteria and the level of contribution of PBB-P2 revenue to Manokwari Regency's PAD in 2018-2021 shows the criteria value is very low with an average percentage of 6.05%, the level of contribution is decreasing every year, this is because the realization of PAD is always increases every year, but the realization of PBB-P2 is fluctuating. Keywords: Land and Building Tax, Regional Original Income, Tax Contribution
Co-Authors Baransano, Siti R.N Ijo, Evaristus Yohanes Andry Jaya Mallisa, Mini Susi Mamoribo, Yubelina Y. H. Narwawan, Destri Parastri, Desirianingsih Parastri, Desirianingsih Haryati Pujiyasari, Winda Rohiem, Ahmad Takhrizur Simanjuntak, Verawati Simson Werimon Sudarwadi, Dirarini Sumari, Jenita Werimon, Simson Christine Yarangga, Hilda Christine