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All Journal Wahana Riset Akuntansi Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Sariyanah, Sariyanah
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Humanities Economics, Econometrics & Finance Education Engineering Other

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Pengaruh Budaya Berorientasi Hasil terhadap Kinerja Organisasi Sektor Publik dengan Akuntabilitas Keuangan sebagai Variabel Intervening Sariyanah, Sariyanah; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.123229

Abstract

Purpose – This research aims to empirically test the mediating role of financial accountability in the relationship between results-oriented culture and the performance of public sector organizations in Tanjung Jabung Timur Regency.Methodology – This research uses quantitative methods with survey techniques. The survey sample of 130 respondents came from employees who work in the Regional Apparatus Organization (OPD) of Tanjung Jabung Timur Regency. The sampling technique uses purposive sampling. Data analysis in the form of CMB test, descriptive statisticsFindings – The research results show that a results-oriented culture has a positive impact on organizational performance, and financial accountability plays a mediating role in the relationship between a results-oriented culture and the performance of public sector organizations in the OPD of Tanjung Jabung Timur Regency.Originality/value – This research was first carried out in Indonesia within the scope of public sector organizations in developing countries and made several contributions. First, filling the gap in the literature by providing empirical evidence about the influence of a results-oriented culture on the performance of public sector organizations through financial accountability, especially in Indonesia. Second, it supports NPM theory in confirming the positive influence of a results-oriented culture on financial accountability and performance of public sector organizations.Limitations/implications – The scope of the research is still limited, so the research results cannot be generalized. In addition, collecting data using surveys allows for honesty factors from respondents which can influence data quality. Future research could expand the research sample and add interview methods. This research provides practical implications for public sector organizations, especially for the Tanjabtim Regency OPD who want to improve their performance through implementing a results-oriented culture and effective financial accountability.
Peningkatan Pemahaman Perpajakan Yayasan Pendidikan di Kota Padang Sesuai PMK-68/Pmk.03/2020 dalam Rangka Meningkatkan Kepatuhan Perpajakan Helmayunita, Nayang; Serly, Vanica; Helmy, Herlina; Cheisviyanny, Charoline; Handayani, Dian Fitria; Betavia, Ade Elsa; Sariyanah, Sariyanah
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 3 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01830

Abstract

Sebagai bagian dari WP Badan, yayasan pendidikan kurang mendapat perhatian dari kantor pajak. Survei pendahuluan yang dilakukan terhadap yayasan pendidikan di Kota Padang menunjukkan bahwa masih ada yayasan pendidikan yang belum memahami tentang kewajiban perpajakan yang harus dijalankan, termasuk ketidaktahuan tentang adanya aturan terbaru yang mengatur tentang fasilitas perpajakan untuk yayasan pendidikan. Hal ini lah yang mendorong kami untuk mengadakan pelatihan perpajakan sekaligus sosialiasi PMK- 68/PMK.03/2020. Pelaksanaan pelatihan ini dilaksanakan selama dua hari. Persiapan pelaksanaan dimulai dengan melakukan survei terhadap mitra untuk lebih mengetahui permasalahan yang dihadapi oleh mitra. Kemudian dilanjutkan dengan tahapan persiapan pelaksanaan kegiatan, kemudian dilanjutkan dengan pelaksanaan kegiatan, dan terakhir dengan melakukan monitoring dan evaluasi. Kegiatan pelatihan dilaksanakan di Fakultas Ekonomi Universitas Negeri Padang. Pelaksanaan dilakukan melalui tiga tahapan, yaitu tahapan pemaparan materi, tahapan latihan dan diskusi, dan tahapan evaluasi. Pada akhir kegiatan diketahui bahwa terdapat peningkatan pemahaman dari peserta mengenai kewajiban perpajakan yang harus dijalankan pada yayasan pendidikan.
Co-Authors Betavia, Ade Elsa Charoline Cheisviyanny Dian Fitria Handayani Helmy, Herlina Nayang Helmayunita Sany Dwita Serly, Vanica