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All Journal Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Aplikasi Perpajakan
Ajiani, Ika Putri Fitri
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT PADA DESA SELONG BELANAK Jati, Indra Lanang; Murapi, Ikang; Ajiani, Ika Putri Fitri
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i3.1015

Abstract

This study aims to describe the Implementation of Accountability, Transparency, Participatory and Discipline in the Management of Village Fund Allocation in Selong Belanak Village, West Praya District, Central Lombok Regency, West Nusa Tenggara Province. The method used in this study is qualitative descriptive. The data collection techniques in this study are interviews, observations and documentation. The results of the study show that Selong Belanak Village is quite good at meeting the principles of accountability, transparency, participatory and budget discipline in village finance management based on Permendagri Number 20 of 2018, it can be proven that in village financial management, the government has implemented the principle of accountability, namely, every transaction recording by the finance head, both receipts and expenditures are carried out by the finance head. Then the implementation of transparency has been appropriately proven by the installation of billboards at the Selong Belanak Village Office. In the implementation of participation, it is appropriate as evidenced by every activity, always involving the local community in activities carried out by the government. Finally, the implementation of budget discipline is appropriate, as evidenced by the implementation of development in accordance with what has been budgeted by the Selong Belanak village government.
Penguatan Kapasitas Mahasiswa Akuntansi Universitas Bumigora dalam Penulisan Proposal Penelitian Ajiani, Ika Putri Fitri
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.73 KB) | DOI: 10.57248/jilpi.v1i3.107

Abstract

The purpose of this community service is to provide additional in-depth insights regarding writing research proposals, especially for accounting students at Bumigora University. The KKN was held for two days with participants from final semester accounting students at Bumigora University. The result of this community service is that students are able to write research proposals systematically. This community service is expected to be sufficient provision for students to continue writing their research proposals.
Alternasi Auditor, Audit Tenure, dan Kualitas Audit: Analisis Jalur untuk Peningkatan Akuntabilitas Mubaraq, Muhammad Raihan; Ajiani, Ika Putri Fitri; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5580

Abstract

Kualitas audit yang rendah dapat menyebabkan kerugian bagi investor dan merusak kepercayaan pasar modal. Selain itu, alternasi auditor dan audit tenure yang tidak efektif dapat mempengaruhi kualitas audit dan meningkatkan risiko kesalahan atau penipuan. Penelitian ini bertujuan untuk menguji pengaruh alternasi auditor dan audit tenure terhadap kualitas audit. Sampel penelitian ini terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah analisis regresi data panel dengan model Random Effect, yang dianalisis menggunakan EViews versi 13. Hasil penelitian menunjukkan bahwa alternasi auditor tidak berpengaruh terhadap kualitas audit, audit tenure tidak berpengaruh terhadap kualitas audit, dan alternasi auditor tidak berpengaruh terhadap audit tenure. Selain itu, hasil analisis jalur menunjukkan bahwa pengaruh tidak langsung antara alternasi auditor dan kualitas audit melalui audit tenure tidak signifikan. Dengan demikian, penelitian ini menunjukkan bahwa baik alternasi auditor maupun audit tenure tidak memiliki pengaruh signifikan terhadap kualitas audit, baik secara langsung maupun tidak langsung. Penelitian ini berimplikasi bahwa kualitas audit tidak hanya dipengaruhi oleh alternasi auditor dan audit tenure, tetapi juga oleh faktor-faktor lain yang relevan. Oleh karena itu, peneliti dapat mempertimbangkan untuk menambahkan variabel lain yang mungkin mempengaruhi kualitas audit dalam penelitian di masa depan. Penelitian ini diharapkan dapat berkontribusi pada pengembangan teori dan praktik auditing, serta memberikan informasi yang bermanfaat bagi pemangku kepentingan dalam meningkatkan kualitas audit.
Evaluasi Peran Core Tax Administration System (CTAS) dalam Modernisasi Sistem Perpajakan Sukma, Paradisa; Mubaraq, Muhammad Raihan; Ajiani, Ika Putri Fitri
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.370

Abstract

The modernization of tax administration is a strategic effort to enhance the effectiveness of tax collection and taxpayer compliance. One of the key instruments developed in this reform is the Core Tax Administration System (CTAS), a comprehensive digital platform that supports real-time processes including registration, reporting, assessment, payment, and tax supervision. This study aims to analyze the role of CTAS in supporting the modernization of tax administration in Indonesia through a literature review approach. Data were collected from relevant sources such as policy documents, official reports, and previous research discussing CTAS implementation and tax reform. The findings indicate that CTAS contributes to improved administrative efficiency, fiscal transparency, accuracy of tax data, and automation of compliance monitoring. However, its effectiveness largely depends on institutional readiness, the quality of human resources, inter-agency system integration, and consistent policy implementation. Therefore, CTAS is not merely a technical reform, but part of a broader structural transformation in tax administration. This study highlights that the success of tax modernization through CTAS requires continuous support in terms of regulatory frameworks, technological infrastructure, and capacity building of tax officials.
Co-Authors Ikang Murapi Jati, Indra Lanang Mubaraq, Muhammad Raihan Paradisa Sukma