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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Jurnal Riset Terapan Akuntansi Journal of Economics, Business, and Government Challenges J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Manajemen Dan Akuntansi Medan Dharma Ekonomi Jurnal Riset Ekonomi dan Akuntansi Research of Accounting and Governance Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Jurnal Ekonomi, Bisnis, dan Humaniora Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Jurnal Akuntansi Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Hurian Kamela
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PAJAK REKLAME DAN PENDAPATAN ASLI DAERAH 5 WILAYAH JAKARTA Annisa Putri Rahmadani; Hurian Kamela
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1979

Abstract

The purpose of this study is to analyze the effectiveness level and contribution rate of billboard tax revenue in 2023 based on the Jakarta Governor Regulation (Pergub) No. 12 of 2023 regarding the Second Amendment to Governor Regulation No. 27 of 2014 on the Determination of Billboard Rental Value as the Basis for Billboard Tax Assessment. This regulation was issued as a part of the economic recovery efforts post-COVID-19 pandemic and aims to optimize billboard tax revenue. Various incentives offered in this regulation are expected to boost Jakarta's billboard tax revenue. Previously, in 2022, the Jakarta Provincial Government issued Governor Regulation No. 24 of 2022 concerning the First Amendment to Governor Regulation No. 27 of 2014. However, billboard tax revenue in 2022 fell short of the set target. In response, the Jakarta Provincial Government issued Governor Regulation No. 12 of 2023 to enhance the achievement of the billboard tax revenue target. As a result, the effectiveness level of billboard tax revenue this year reached 107.41%, with a contribution rate of 2.26%.
Analisis Hasil Penilaian Indikator Kinerja Pelaksanaan Anggaran Sekretariat Direktorat Jenderal Pendidikan Anak Usia Dini, Pendidikan Dasar, Dan Pendidikan Menengah, Kemendikbudristek Rizki Putri Esa Surya Nugroho; Hurian Kamela
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 1 (2025): November 2024 - April 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i1.141

Abstract

Kementerian Keuangan, yang berperan sebagai Bendahara Umum Negara (BUN), merancang indikator kinerja pelaksanaan anggaran (IKPA) guna mengevaluasi efektivitas pengelolaan anggaran belanja pada setiap institusi pemerintahan. Evaluasi kualitas implementasi perencanaan anggaran yang tertera dalam Daftar Isian Pelaksanaan Anggaran (DIPA) beserta realisasinya menjadi fokus utama dalam analisis ini. Sekretariat Direktorat Jenderal Pendidikan Anak Usia Dini, Pendidikan Dasar, dan Pendidikan Menengah (Setditjen PAUD Dasmen), yang merupakan unit struktural tingkat kedua di bawah Direktorat Jenderal Pendidikan Anak Usia Dini, Pendidikan Dasar, dan Pendidikan Menengah pada Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi, memiliki tanggung jawab untuk melakukan penilaian komprehensif terhadap kualitas eksekusi anggaran sesuai dengan parameter-parameter yang ditetapkan dalam mekanisme IKPA. Maksud penilaian IKPA ialah menjamin implementasi anggaran optimal, berkaitan dengan produktivitas dan keselarasan regulasi. Riset mengkaji perkembangan hasil penilaian kinerja anggaran 2020-2021 di Direktorat Jenderal Pendidikan Anak Usia Dini, Pendidikan Dasar, dan Pendidikan Menengah. Penelitian menggunakan pendekatan kualitatif melalui penelaahan pustaka dan wawancara, diuraikan secara deskriptif. Penilaian IKPA Setditjen PAUD Dasmen tahun 2020 dan 2021 menunjukkan peningkatan hasil kinerja pelaksanaan anggaran yang baik yaitu masuk dalam kategori "Baik" pada tahun 2020 dengan nilai akhir 90,24% dan meningkat menjadi "Sangat Baik" pada tahun 2021 dengan nilai akhir 97,73%, atau meningkat signifikan sebesar 7,49%. Oleh karena itu, analisis lebih mendalam dibutuhkan untuk mengkaji berbagai aspek yang berkontribusi pada peningkatan kinerja anggaran tersebut.
Analisis Pemahaman Akuntan Yang Bekerja Di Sektor Bisnis Terhadap Laporan Keuangan Sektor Publik Rizki Adillah Putri; Hurian Kamela
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i3.1236

Abstract

Penelitian dilakukan untuk mengevaluasi pengaruh jenjang pendidikan profesi akuntan, jejak karier kerja di sektor publik, keterpaparan terhadap Standar Akuntansi Pemerintahan (SAP), dan dukungan organisasi terhadap pemahaman akuntan sektor bisnis terhadap laporan keuangan sektor publik. Pendekatan yang digunakan bersifat kuantitatif memakai metode analisis berupa regresi linear berganda. Kuesioner digunakan sebagai media utama terhadap 50 responden yang merupakan akuntan sektor bisnis. Evaluasi penelitian memperlihatkan bahwa seluruh variabel independen terbukti memiliki dampak positif yang signifikan terhadap tingkat pemahaman akuntan terhadap laporan keuangan sektor publik baik secara parsial maupun simultan. Temuan ini menunjukkan pentingnya latar belakang pendidikan, pengalaman kerja, serta dukungan institusional dalam membentuk pemahaman yang komprehensif terhadap akuntansi sektor publik. Penelitian ini memberikan implikasi praktis bagi sektor bisnis untuk mengembangkan kompetensi lintas sektor dalam pengelolaan keuangan publik.
Pengaruh Pemahaman Pajak dan Transparansi Pajak Pemungutan Nilai Terhadap Kepuasan Pelanggan J&T Express Kota Bandung Nada Putri Priantina; Hurian Kamela
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 2 (2025): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i2.400

Abstract

This study investigates how customer understanding of taxes and transparency of value-added tax (VAT) impact customer satisfaction in J&T Express Bandung City. The study is based on the fact that customer perception of tax costs in expedition services is very important; it is assumed that customer satisfaction can be improved with a good understanding and transparency of VAT calculations. This study uses a quantitative approach and collects data through questionnaires distributed to fifty-eight J&T Express customers in Bandung City. The effect of independent variables (tax understanding and tax transparency) on the dependent variable (customer satisfaction) is measured through PLS-SEM analysis. The results of the study indicate that both factors have a beneficial and significant effect, with tax transparency as the main factor. To increase customer loyalty, this study emphasizes that VAT socialization and clear tax information are needed in transactions.
BACKGROUND MAHASISWA, SMART CITY CONCEPT DIMODERASI DENGAN TRANSPARANSI ANGGARAN PEMERINTAH DKI JAKARTA Hurian Kamela; Darlin Aulia
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17263356

Abstract

This study examines how students’ backgrounds influence their understanding of the Smart City concept, particularly in relation to budgeting. In the digital era, Smart City initiatives are increasingly important for enhancing public service efficiency. However, students’ comprehension may vary depending on their educational background, academic discipline, and access to information on government policies. Using a quantitative survey method, data were collected through questionnaires distributed to students from various disciplines in DKI Jakarta. The data were analysed using moderation regression techniques. The results indicate that students’ backgrounds significantly affect their understanding of Smart City; those from technology and public policy fields demonstrate better comprehension than those from other disciplines. Furthermore, budget transparency is identified as a moderating variable that strengthens this relationship. Students with greater access to budget information show higher awareness of how Smart City concepts can be applied. These findings underscore the vital role of budget transparency in enhancing students’ understanding of Smart City initiatives and promoting their active participation in developing more intelligent and sustainable cities. Keywords: Smart City, background, transparency, DKI Jakarta.
Analisis Pemberian Insentif dalam Upaya Meningkatkan Motivasi dan Kinerja Karyawan Studi Kasus Perusahaan Tour Travel PT. Amanah Safari Internasional di Lampung Annisa Riska Yulinda; Hurian Kamela
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.46

Abstract

The following study aims to analyze and find out (1) The impact of incentives on the work results of PT employees. Amanah Safari Internasional Tour Travel, which has been running, (2) This research uses a qualitative approach to look for incentives to improve the performance of PT employees. Amanah Safari International Travel. Data mining methods encompass observation, documentation, and direct interviews with management and relevant staff. The results of this study show (1) the incentive system that the company has to provide material and non-material incentives to its employees, such as bonuses and social security, religious and non-religious awards and joint holidays. Employee quality, employee quantity, and employee attendance or discipline drive employee performance and motivation. This research shows that incentives can increase work morale and increase achievement, loyalty, discipline, and accountability towards positions. These valuable results can have an impact on improving employee performance. (2) According to the analysis results, PT. Amanah Safari Internasional Tour Travel has an incentive program that suits the needs of its employees, but further research is needed to improve the efficiency of this program. As a result, companies are expected to be able to maintain and improve their incentive policies to improve employee performance.
The Influence of Performance Expectations on The Behavior of Sharia Share Users: The Utaut Model Hurian Kamela
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 3 No. 2 (2023): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v3i2.10581

Abstract

There is still limited research on sharia shares related to the behavior of the UTAUT method (individuals). The aim of this research is to measure Muslims' opinions about sharia to consider sharia instruments (sharia shares) and use them as long-term investments. The reason for conducting this research is because of society's limitations regarding technological development and knowledge, so it is necessary to measure knowledge, because public knowledge about investment is mainly in the form of savings, without paying attention to diversification with other financial instruments. (for example, conventional or sharia shares. The dependent variable is performance expectations . The method used is a regression (quantitative) questionnaire of 50 people. The result is that there is public interest in buying sharia shares, especially for respondents who have master's degrees in education, because the sample size is the largest (35 people) are graduates. This can happen because the higher the education, the more likely they are to take risks on sharia stocks.
Employee Perception, Accounting Knowledge, JKP Contribution Management, BPJS Employment, Public Agency Ratnasari; Hurian Kamela
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.494

Abstract

The Job Loss Guarantee (JKP) Program of the Social Security Administering Agency for Employment (BPJS Ketenagakerjaan) aims to provide social security to workers who lose their jobs. The purpose of this study was to examine the effect of accounting knowledge and workers' attitudes on JKP contribution management. The quantitative research methodology included a survey with 102 participants and the use of multiple linear regression and descriptive statistics. The results showed that Accounting Knowledge and Worker Perception had a significant and positive effect on JKP Contribution Management. Compared to accounting knowledge, worker perception had a greater influence. This enhances the effectiveness of the JKP program management and provides recommendations for the Social Security Agency for Workers (BPJS Ketenagakerjaan) in optimising social protection services for workers.
Prinsip Akuntabilitas dan Transparansi Terhadap Pengelolaan Keuangan Usaha Ritel Pakan Ternak UMKM Lampung Barat Bela Mutiara; Hurian Kamela
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.382

Abstract

This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farmers using a Likert-scale questionnaire. Data were analyzed using multiple linear regression to examine the effect of accountability and transparency on financial management perception.. The results indicate that both variables have a positive and significant influence on customers’ and farmers’ perceptions. The implementation of accountability and transparency strengthens public trust and enhances the professionalism of financial management practices in MSMEs, particularly in feed retail businesses.
PERAN BIAYA PUBLIK, TATA KELOLA PEMERINTAH DAN SISTEM ANGGARAN PEMERINTAH TERHADAP KEPUASAN MASYARAKAT DI JABODETABEK Hurian Kamela; Dede Puspa Pujia; Adibah Yahya; Kiko Armenita Julito
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4146

Abstract

This study analyses the influence of public expenditure, government governance, and the government budgeting system on community satisfaction in the Jabodetabek region. Community satisfaction is an important indicator of public sector performance, particularly in relation to accountability and transparency in public financial management. The research employs a quantitative, survey-based approach. The population consists of residents in the Jabodetabek area, with 164 respondents selected through purposive sampling. Data were collected using structured questionnaires and analysed using descriptive statistics and multiple linear regression analysis to test the proposed hypotheses. The results show that public expenditure has a positive and significant effect on community satisfaction, indicating that effective and efficient use of public funds improves public perceptions of government performance. Government governance also has a positive, significant influence on community satisfaction, underscoring the importance of transparency, accountability, and public participation in governance processes. In addition, the government budgeting system significantly affects community satisfaction, reflecting the role of proper budget planning, allocation, and implementation in meeting public needs. This study provides empirical evidence on the integrated roles of public expenditure, governance, and budgeting systems in shaping community satisfaction, offering policymakers valuable insights to improve public financial management and the quality of public services.
Co-Authors Alam, Ryan Saputra andy Januar Permana Annisa Putri Rahmadani Annisa Riska Yulinda Bela Mutiara Darlin Aulia Dede Puspa Pujia Destina Zai Devi Mulyanti Eliana rosaliana Fadilah Fitri Hendri Kartika Andri Kiko Armenita Julito Mutiara Agus Wahyuni Nada Putri Priantina Rasyiddin, Ahmad Ratnasari Reza Saputra Wardama Rizki Adillah Putri Rizki Putri Esa Surya Nugroho Saudara Dedi Saputra Syafiqotur Romdoniah Thomson Sitompul Winih Imam Masngudi Yahya, Adibah Yulianti, Erni Yusiresita Pajaria