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Journal : Transekonomika : Akuntansi, Bisnis dan Keuangan

ANALISIS EFEKTIVITAS RETRIBUSI DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN MAGELANG TAHUN 2016-2019 Damayanti, Kintan Arvina; Nilasari, Ayunda Putri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.311

Abstract

The objective of this study to investigate and assess the efficacy of local taxes and punishments in boosting the Regional Original Income (PAD) in Magelang Regency. This descriptive study takes a quantitative approach to research, therefore it is a quantitative study. We make use of secondary data that includes information on plans/targets as well as actual local tax revenues, regional levies, and Regional Original Income (PAD). In addition to primary data, secondary data collected by BPPKAD Magelang Regency was used in this study. This is accomplished by measuring and analyzing the efficacy of local and regional taxes on Regional Original Income (PAD). Magelang Regency's local taxes, regional levies, and regional original income (PAD) are the primary focus of this analysis. This research shows that the regional tax share of regional original income (PAD) is, on average, 111.63 percent efficient, making regional taxes very efficient according to the criteria used to classify regional tax efficiency. The regional levy component on Regional Original Income (PAD) has an efficiency of, on average, 78.76% between 2016 and 2019, according to the classification of regional levy effectiveness criteria.
ANALISIS IMPLEMENTASI PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN Khasanah, Uswatun; Nilasari, Ayunda Putri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.381

Abstract

Financial Report is a form of accountability for state/regional financial management during a period. If the report provided is correct and in accordance with accounting principles, the report can be called qualified. This research was conducted with the aim of reviewing whether government accounting standards have an effect on the resulting financial reports. This research used the literature review method or is called a literature study. This method was carried out by researching, reviewing, describing, and also identifying existing research. The data used in this study was secondary data derived from national scientific articles sourced from Google Scholar. The results of this study indicate that government accounting standards have an effect on the resulting financial reports.