Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Vokasi: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi)
Sugiantara, Febry
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Model for Increasing Micro and Small Enterprises Performance through Optimizing the Role of BUMDes Sinarwati, Ni Kadek; Kusuma Dewi, Luh Gede; Sugiantara, Febry; Wasuka, Bhisma Putra; Safitri, Sayu Anggi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.40379

Abstract

The micro and small enterprises (MSEs) performance inequality between districts/cities is a must-be-solved problem since inequality is one of the issues concerned in the Sustainable Development Goals. Much previous research on the role of Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) performance revealed that BUMDes had a positive but not significant role. The reason is that BUMDes had not played an optimal role. This study aimed at building a model for improving the performance of Micro and Small Enterprises (MSEs) through optimizing the role of BUMDes. The data collected was primary data consisting of the causes of low MSEs performance, challenges, and opportunities for optimizing the role of BUMDes in improving MSE performance. Data were collected through a structured interview, in-depth interview, and Focus Group Discussion (FGD) methods. The results revealed that the model for improving MSEs' performance through optimizing the role of BUMDes was named the Dream House Model. This model requires that MSEs set a dream of experiencing a performance improvement that was set within three years. The main pillar in achieving this dream was that MSEs should revitalize and collaborate.
Pengaruh Pemahaman Pajak, Tingkat Pendidikan, dan Sosialisasi Perpajakan terhadap Kepatuhan Pajak BUMDes (Studi pada BUMDes di Kabupaten Buleleng): Studi pada BUMDes di Kabupaten Buleleng Sugiantara, Febry; Sinarwati, Ni Kadek
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.64404

Abstract

This study aims to analyze the effect of tax understanding, education level, and tax socialization on BUMDes tax compliance in Buleleng Regency after the issuance of Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises. This type of research is quantitative research with a Likert scale questionnaire distribution method and data processed using SPSS Version 25. The population is BUMDes recorded in the Community and Village Empowerment Office of Buleleng Regency in 2023. Sampling using Purposive Sampling technique with a total sample of 63 BUMDes. Data analysis of this study used descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The results showed that tax understanding has a significant effect on BUMDes tax compliance, while education level and tax socialization does not have a significant effect on BUMDes tax compliance, and simultaneously tax understanding, education level, and tax socialization have a significant effect on BUMDes tax compliance.
Co-Authors LUH GEDE KUSUMA DEWI Ni Kadek Sinarwati Safitri, Sayu Anggi Wasuka, Bhisma Putra