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All Journal Majalah Kedokteran JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Pendas : Jurnah Ilmiah Pendidikan Dasar JURTEKSI JURNAL MANAJEMEN BISNIS Indonesian Journal of Educational Science (IJES) JURNAL EKONOMI SAKTI (JES) Jurnal Ilmiah Akuntansi Manajemen Indonesian Values and Character Education Journal Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Information Technology (JIfoTech) Journal of Medical Science; Jurnal Ilmu Medis Rumah Sakit Umum Daerah dr. Zainoel Abidin, Banda Aceh Jurnal Teknologi dan Manajemen Industri Terapan Empowerment Jurnal Mahasiswa Psikologi Universitas Buana Perjuangan Karawang Jurnal Komunikasi, Sains dan Teknologi (JKST) Jurnal Pengabdian Masyarakat UNIPOL Jurnal Profita : Akuntansi dan Manajemen Instink: Inovasi Pendidikan, Teknologi Informasi dan Komputer International Journal of Sustainability in Research (IJSR) Jurnal Ilmiah Pembelajaran Sekolah Dasar Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Novem Medika Farmasi MAXIMAL AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal Ragam Pengabdian Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran PENDIMAS
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PERAN COST CONTROL DAN VARIANCE ANALYSIS TERHADAP KINERJA SEKRETARIAT DPRD KABUPATEN GOWA Syamsuriani; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48753

Abstract

This study aims to analyze the influence of Cost Control and Variance Analysis on the Performance of the Secretariat of the Regional House of Representatives (DPRD) of Gowa Regency. This research employed a quantitative approach using explanatory research design. Primary data were collected through questionnaires distributed to employees of the DPRD Secretariat of Gowa Regency. The research sample consisted of 31 respondents selected using the saturated sampling technique. Data analysis methods included descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS for Windows 24.0. The results indicate that the Cost Control variable does not have a significant effect on organizational performance, with a regression coefficient of -0.164 and a significance value of 0.348 (> 0.05). This finding suggests that the implementation of cost control has not been able to provide a meaningful impact on improving organizational performance, as budget management is still more oriented toward administrative compliance than toward performance effectiveness. Meanwhile, the Variance Analysis variable has a positive and significant effect on performance, with a regression coefficient of 0.498 and a significance value of 0.016 (< 0.05). This finding indicates that the better the variance analysis process, the better the organizational performance. The coefficient of determination (Adjusted R²) of 0.140 indicates that 14% of the variation in performance can be explained by the two independent variables. This study implies that public sector organizations need to optimize variance analysis as a strategic decision-making tool in budget evaluation to improve organizational performance effectiveness.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN DENGAN NIAT MENGGUNAKAN CORETAX SEBAGAI VARIABEL MEDIASI TERHADAP KEPATUHAN PAJAK PADA WAJIB PAJAK BADAN DI KOTA MAKASSAR Saputri A, Izzati; Mira; Indriana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61548

Abstract

This study aims to analyze the effect of perceived usefulness and perceived ease of use on tax compliance, with intention to use CoreTax as a mediating variable, among corporate taxpayers in Makassar City. A quantitative, explanatory research design was employed involving 100 corporate taxpayers registered at KPP Pratama Makassar Selatan, selected through purposive sampling. Data were analyzed using SPSS version 27 through validity, reliability, classical assumption, multiple linear regression, and Sobel tests. The results show that perceived usefulness and perceived ease of use have a positive and significant effect on the intention to use CoreTax, and that intention to use CoreTax has a positive and significant effect on tax compliance. Perceived usefulness significantly affects tax compliance through the mediation of intention to use, whereas perceived ease of use does not. The Sobel test confirms that intention to use CoreTax mediates the effect of perceived usefulness on tax compliance, but does not mediate the effect of perceived ease of use. These findings support the Technology Acceptance Model (TAM).
Co-Authors . . . A. Tenri Syahriani Adoe, Thomas H. Adrienta Ahmad Muhlis Alexander Jerry Anaguna, Nursyam andi nur zam zam Anita Candra Dewi Arifin Rani Baharuddin, Suci Maulidya Bambang Tjahjadi Bhisma Murti Cahyaningtyas, Christian Delima, Rika Dina S. Daliyanti, Dina S. Diva Aulia Septiana Ermawati Fernandez, Glenn Gabriella, Hana Grace Gudiato, Candra Gusliana, Sindy Hadi Kusuma Hajar, Nurwahyuni Hilal Malarangan Hindriyanto Dwi Purnomo Hutagalung, Vania N. Ichsan, Muhammad Farichul Indrayani, Syarthini Indriana Irmawati Irwan Sembiring Jonial Jovito, Axel Jumria Karmelia, Mila Kusnanto La Rabani Laele, Muhammad Afdhal Lili Halimah Lisa Ardaniyati Lisa Emilda Mansyur M. Masrullah, Masrullah Maya Angel Rahayu Maya Sari Mega Retina Mille Joss Muhaimin Munandar, Isra Agustina Al Mustafa, Sitti Aisyah Muttiarni Nazaruddin niken, niken merna Nindya, Mutiara Nobertus Juliandro Noviyanti P. Nur Afni Rahmadani Nur Azizah Nurdiani Nurlina Nurtaqiya P, Noviyanti Rahardian Yudistra Rahma, St Resky Andriyanto Hasanuddin Rismayanti Rizka Amalia Ramli, Nur Rosmiati Rosnidar Rosnidar Sabilah, Adina Safrudin Salam Saputri A, Izzati Sarifa Sembiring, Kevin C. Shaleh, R. Komarudin Silalahi, Charles A. Situmorang, Bornok Sopiah, Sopiah SRI WARDANI Syamsuriani Tabah Aris Nurjaman Trixie, Joue A. Ulandari, Meli Uli, Ivana E.S. wahyuni wahyuni Wishnuwardhana, Mas Yanti, Tri Yasir, Yasnidar Zulaeha, Sitti