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All Journal Jurnal Akuntansi dan Pajak IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Jurnal Kolaboratif Sains Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting Sriwijaya Accounting Community Services AJCD
Muhammad Ilham Pakawaru
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Influence of Human Resource Competence, Accounting Understanding, and the Application of Government Accounting Standards on the Quality of Local Government Financial Reports (An Empirical Study of OPDs in Palu City) Gusnianti; Andi Mattulada Amir; Muhammad Ilham Pakawaru
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/bym8j105

Abstract

This study aims to examine and analyze the influence of human resource competencies, accounting understanding, and the application of government accounting standards on the quality of local government financial reports, both simultaneously and partially. This is an empirical study using quantitative research methods and primary data. The population in this study is the Regional Apparatus Organization in Palu City. The sampling technique used in this study is saturated sampling, with respondents comprising all financial managers in all OPDs in Palu City, totaling 82 respondents. The analysis techniques used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis tests, specifically the simultaneous test (F) and partial test (t). The results of this study indicate that human resource competence, accounting understanding, and the application of government accounting standards have a significant simultaneous effect on the quality of local government financial reports. Human resource competence has a significant partial effect on the quality of local government financial reports. Accounting knowledge does not have a significant partial effect on the quality of local government financial reports, while the application of government accounting standards has a significant partial effect on the quality of local government financial reports.
Optimalisasi Penerimaan (Pendapatan Asli Daerah (PAD) Melalui Strategi Intensifikasi Pajak Bumi Dan Bangunan Di Kecamatan Palolo Kabupaten Sigi Yuldi Mile; Dr. Muhammad Darma Halwi; Muhammad Ilham Pakawaru; Rika Veby ramadhani
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 4 No. 11 (2025)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v4i11.2013

Abstract

Kecamatan Palolo terletak di Kabupaten Sigi dengan luas 626,09 Km2 yang terdiri dari 22 desa. (BPS Kabupaten Sigi, 2021). Dengan jumlah Desa yang cukup besar tentunya berpotensi yang besar untuk memaksimalkan PAD dari Kecematan Palolo Kabupaten Sigi tersebut salah satunya bersumber dari Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBBP2). Penerimaan PAD Kabupaten Sigi dari Pajak Daerah khususnya dari Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBBP2) masih sangat rendah dibandingan sumber PAD yang berasal dari pajak lainnya. Belum optimalnya penerimaan PBBP2 di Kecematan Palolo diakibatkan belum berjalan secara maksimal pembaharuan (updating) data oleh para Aparatur Pemerintahan Desa atau tim yang ditugaskan, serta kesadaran wajib pajak yang relatif masih rendah dari masyarakat. Penjelasan tersebut menguatkan masih diperlukan program, pendampingan, penyuluhan, dan bimbingan kepada para pegawai Badan Pengelolaan Pajak dan Aparatur Pemerintahan Desa atau tim yang ditugaskan yang diberi tanggung jawab di Kecematan Palolo Kabupaten Sigi melalui pengajaran metode kerja yang lebih efisien dan efektif melalui proses updating data sebagai wujud intensifikasi di Kecematan Palolo Kabupaten Sigi. Kegiatan ini diikuti sebanyak 40 aparatur desa, Camat, Sekretaris camat dan staf kecematan Palolo Kabupaten Sigi Pelaksanaan kegiatan ini diawali dengan pemaparan materi sekaligus pendampingan dan dilakukan evaluasi untuk mengukur sejauh mana pemahaman peserta sebelum dan sesudah pemaparan
Co-Authors Abdul Kahar Andi Mappanyukki Andi Mattulada Amir Andi Sabirin Baso Arung Gihna Mayapada Cakranegara, Pandu Adi Daud Ruranto Buntulabi Dr. Muhammad Darma Halwi Ernawaty Usman Faizal Azdar Gusnianti Husnul Hatimah Indra Basir M. Sahrul Saleh Mariana Masruddin Muh. Darma Halwi Muhammad Afdhal Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Ni Made Suwitri PARWATI Nurdin, Jurana Nurhayati Haris Nurlailah Nurlailah Nurlailah Rahayu Indriasari Rika Veby ramadhani Rudy Usman Septian Septian Siti Nur Anisa Stefani Lily Indarto Sugianto Sugianto Tanra, Andi Ainil Mufidah Tanti Widia Nurdiani Tenripada, Tenripada Totanan, Chalarce Vany Terisia Wirandi Yuldi Mile