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Journal : Jurnal Akuntansi

Persepsi Karir di Bidang Perpajakan Terhadap Minat Mahasiswa untuk Berkarir dalam Bidang Perpajakan Lioni Lioni; Baihaqi Baihaqi
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.143-156

Abstract

This study aims to examine the influence of student’s motivation and perception on the interest of student to have a career in field of taxation. The variables of this research consisted of the interest of student, the quality motivation, the perception, the career motivation, the economic motivation and the social motivation to have a career in field of taxation. The sample of this research was 227 bachelor of accounting students Economic and Business Faculty Bengkulu University who have taken Taxation, auditing, Tax Accounting and Tax Planing. The data is analyzed using SmartPLS 2.0 M3. The result showed that accounting students’ perception, quality motivation, career motivation, social motivation to have a career in field of taxation has significant positive influence on accounting students’ interest to have a career in field of taxation. But, accounting students’ economic motivation to have a career in field of taxation didn’t have any significant positive influence to have a career in field of taxation.Keywords : Perception, Quality Motivation, Carrer Motivation, Economic Motivation, Social Motivation, The interest of student, Field of taxation.
PROSES PERENCANAAN DAN PENGANGGARAN KEUANGAN DESA (Studi Di Desa-Desa Kecamatan Giri Mulya Kabupaten Bengkulu Utara) Baihaqi Baihaqi; Ratih Pelita Sari; Dri Asmawanti S
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.61-76

Abstract

This research is a descriptive qualitative research that aims to explain the condition of planning process and budgeting of village finances in the villages of Giri Mulya Sub-district, North Bengkulu Regency. The informants of this research are the village head, village secretary, head of the village consultative body, the empowerment of the village community of Giri Mulya sub-district, and representatives from the community. Data were collected through observation process, in-depth interview and documentation. The results of this study indicate that village planning and village financial budgeting have been outlined in accordance with the prevailing regulations. In terms of timeliness, in determining the work plan of the local government and budget of village income and expenditure, there was a delay due to the lack of human resources quality and the problem of regulatory delays from the district that reached the village head.Keywords : planning and budgeting of village finances, Human Resources, regulatory