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All Journal Krisna: Kumpulan Riset Akuntansi JAM Fokus Bisnis Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Kinerja: Jurnal Ekonomi dan Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jati: Jurnal Akuntansi Terapan Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Manajemen dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis Darmajaya Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Economic and Education Journal (Ecoducation) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Riset Akuntansi Politala Jurnal Akuntansi ADI Bisnis Digital Interdisiplin (ABDI Jurnal) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal IPTEK Bagi Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Paradigma Multidispliner (JPM) Jurnal Manajemen Jurnal Applied Research in Management and Business JAB (Jurnal Akuntansi dan Bisnis) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Applied Accounting JAKBS IJMA JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Economic and Education Journal (Ecoducation) Ecoducation Jurnal Akuntansi Kontemporer Jurnal Analisis Bisnis Ekonomi Buletin Studi Ekonomi
Nugraheni, Agustina Prativi
Department Of Accounting, Faculty Of Economics, Universitas Tidar, Central Java
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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ANALYSIS OF ORIGINAL LOCAL GOVERNMENT REVENUE (PAD) ON THE FINANCIAL PERFORMANCE OF KEBUMEN REGENCY BEFORE AND DURING THE COVID-19 PANDEMIC Sabrina, Nayla; Nugraheni, Agustina Prativi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 1 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i1.399

Abstract

This research seeks to find out how the financial performance of Kebumen Regency is seen from the Original Local Government Revenue before and during the covid-19 pandemic. The COVID-19 pandemic that is happening in Indonesia caused a change in Kebumen Regency's PAD due to a decline in tourism sector income, as well as a number of hotel and restaurant taxes in Kebumen Regency. This research is a qualitative study with a descriptive analysis method through secondary data in the form of a Kebumen Regency Budget Realization Report from 2018-2021. The year was taken because 2018-2019 was the year before the emergence of Covid-19, while 2020-2021 was the year where Covid-19 attacked all Indonesian people. The result of this study indicates that although the Regional Revenue of Kebumen Regency has decreased, Covid-19 has no effect on the financial performance of Kebumen Regency.
ANALISIS PENYUSUNAN DAN PELAKSANAAN ANGGARAN OLEH SEKRETARIAT DPRD KABUPATEN JEPARA Sulistiyono, Zulkifli; Nugraheni, Agustina Prativi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 1 (2022): January 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i1.106

Abstract

In leading the government, the aspirations of the people are needed to carry out development. The Regional People's Representative Council (DPRD) is a government body that can hear about the problems of the people in an area. In carrying out regional development, the DPRD and the Government have an important role in the budgeting process. The process of preparing an effective and efficient budget can produce a budget that is in line with the needs in the period concerned. Budgeting is an important system to achieve an effective and efficient budget when in its implementation. The purpose of this study is to analyze the process of budgeting and budget implementation in the Secretariat of the Jepara Regency DPRD. This research method uses descriptive analysis through observation and interviews. The DPRD Secretariat is a regional device performance unit that is responsible to the Dprd Leadership operationally and is responsible to the Regent in administrative matters. In the process of budgeting, the Government and dprd agreed to draw up a budget based on performance. Performance-based budgets prioritize on the output of the implementation of activities achieved related to the use of planned budgets.
Analisis Kinerja Keuangan Pada Bank Perkreditan Rakyat (BPR) di Kabupaten Magelang Utami, Anindya Rifka; Nugraheni, Agustina Prativi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 2 (2022): March 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i1.115

Abstract

The study aims to determine the financial performance of rural banks in the Magelang district based on aspects of minimum capital adequacy, asset quality, profitability and liquidity. The data collection techniques used are secondary data techniques and the documentation of financial statements. The data analysis method used is the descriptive method. The results of this study show that the state of the annual financial statements of BPRs in the Magelang Regency area has not yet been able to meet Bank Indonesia's 5 ratio standard, which can be described as healthy.
ANALISIS VALUE FOR MONEY DENGAN PENDEKATAN EFEKTIVITAS PADA KINERJA KEUANGAN KOTA SEMARANG PADA TAHUN ANGGARAN 2017-2021 Aulia, Erlinda Nur; Nugraheni, Agustina Prativi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.308

Abstract

This research was conducted with the aim of knowing the level of effectiveness of the Semarang City Government's financial performance in the 2017-2021 fiscal year through Value for Money analysis. The research method used in this study is the Quantitative Descriptive Method. The data needed in this study was obtained through the PPID website of the Semarang City Government in the form of a Budget Realization Report and Notes to Financial Statements. Based on the measurements that have been carried out, it is stated that the average measurement results obtained within a period of 5 years from 2017 to 2021 reached the effective criteria with an average achievement of 97.82%, which means that during those 5 years the Semarang City Government has achieved success in carrying out tasks to achieve goals.
ANALISIS TINGKAT EFISIENSI PENERIMAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PADA TAHUN 2016-2020 DI KABUPATEN PURWOREJO Atika, Nur; Nugraheni, Agustina Prativi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.621

Abstract

Regional development is the independence of a region which is an inseparable part of the success of policies decided by the government. In the state revenue and expenditure budget (APBN), the most significant state revenue target is obtained from the taxation sector. The taxation sector contributes significantly to a country's revenue and can be relied upon as financing for government development, especially regional development. The research was conducted with the aim of analyzing how much the rate of development and the level of effectiveness of local tax revenues in increasing Regional Original Revenue (PAD) in Purworejo Regency. The data used is data on local taxes and local revenue of Purworejo Regency for a period of 5 years, namely 2016-2020 obtained from BPKPAD Purworejo Regency. The data analysis used in this research is quantitative descriptive method. The results showed that the average development rate of local revenue was 18.04% and the average effectiveness rate of local tax revenue was 125.112%, indicating that the local tax revenue of Purworejo Regency was categorized or classified as very effective, so that the local government of Purworejo Regency needed to increase supervision, guidance and evaluation of local tax collection because it had made a large contribution to the local revenue of Purworejo Regency.
EFFECTIVENESS AND CONTRIBUTION ANALYSIS OF LOCAL TAXES AND RETRIBUTIONS TO REGIONAL OWN-SOURCE REVENUE Suci Nasehati Sunaningsih1; Risma Wira Bharata; Agustina Prativi Nugraheni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.916 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.972

Abstract

Regional Own Source Revenue (PAD) is the regional government's principal source ofcapital, used to fund all expenditures and reduce reliance on payments from the federaland provincial governments. The size of the natural and tourism potential controlled bythe Government of Magelang Regency should significantly contribute to the PAD ofMagelang Regency, but it does not do so in practice. The purpose of this study is toassess the effectiveness and contribution of PAD sources in Magelang Regency,specifically local taxes and retributions on PAD. Secondary data in the form of a BudgetRealization Report (LRA) for the period 2016-2020 was utilised. The effectivenessanalysis revealed that the Government of Magelang Regency can collect local taxes veryefficiently for 5 (five) years in a row, with an annual effectiveness ratio exceeding 100%.Local retribution, on the other hand, has not been properly implemented, as evidenced bythe effectiveness ratio of local retribution, which varies year to year and is included inthe Less Effective group. Local taxes contribute enough to PAD, according tocontribution analysis, with an average contribution ratio of 34% in the Fairly Goodcategory. The contribution of local retributions to PAD, on the other hand, is included inthe Very Poor category, with an average contribution ratio of roughly 6% every year
Effect of Capital Structure, Audit Quality and Company Profitability on Accounting Conservatism Iswanaji, Chaidir; Nugraheni, Agustina Prativi
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(1).27-37

Abstract

This study aims to examine several factors that are thought to affect accounting conservatism, namely Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique is based on purposive sampling. The analytical method used in this study is panel regression, which is a combination of cross-sectional data and time-series data. The results showed that the capital structure variable had no effect on accounting conservatism with a value of 0.1136 > 0.05, then the audit quality variable had a significant effect on accounting conservatism with a value of 0.0014 < 0.05, and the company's profitability variable has no effect on accounting conservatism with a value of 0.9068 > 0.05. Based on the results of the Simultaneous Test that the independent variables namely Capital Structure, Audit Quality, and Company Profitability together have a significant effect on accounting conservatism with a Prob value (F-statistic) of 0.007847 <0.05
DAMPAK PENERAPAN SISTEM E-PAJAK DAN KEKUATAN ISOMORFIK TERHADAP KEPATUHAN PAJAK Nugraheni, Agustina Prativi; Sitoresmi, Mumpuni Wahyudiarti; Khabibah, Nibras Anny
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1484

Abstract

Tax revenue can be optimized when taxpayers comply with tax regulations. The government is taking various initiatives to make it easier for taxpayers to fulfill their tax obligations, including the use of electronic tax payment systems. The purpose of this study is to analyze the effects of attitude toward electronic taxation, adoption of electronic taxation, and isomorphism intensity on tax compliance. The research sample consists of SME taxpayers in Magelang. Data were collected by questionnaire and analyzed using SEM-PLS. The results indicate that attitude toward electronic taxation has a positive but not significant impact on tax compliance. On the other hand, the introduction of electronic tax payment system and isomorphic intensity affect tax compliance. This study contributes to the literature on electronic tax systems and tax compliance.
DAMPAK KETIDAKPATUHAN WAJIB PAJAK RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN WONOSOBO (2013-2016) Sekar Kinasih, Era Agustin; Iswanaji, Chaidir; Prativi Nugraheni, Agustina
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i1.521

Abstract

Local taxes are one of the original sources of income of the region. Taxes are an obligation given by the regions to the community as a form of state concern to increase the prosperity of the people so that they are better and develop. The reason for this study was to observe the amount of Local Tax Receivables, especially Restaurant Tax in Wonosobo regency government. The techniques used are qualitative techniques with information collection through research, virtual investigations, literature studies, and interviews (individual and aggregation). The type of evidence used is primary (principal) data and secondary data. Information collection through the interview stage with the Head of Public Services, Data, and Information of BPPKAD Wonosobo Regency. After several consultations, it was found that there were findings related to restaurant tax liabilities that were in arrears from 2013 to 2016. The drawback lies in the Wonosobo Regency Regional Regulation Chapter 11 article 13 of 2010 concerning Sanctions for Late Payment of Regional Taxes and Levies, as well as the consistency of the Wonosobo BPPKAD in providing a less firm response. The result of this study is that the level of bad receivables in Wonosobo Regency in 2013-2016 was in poor condition and fluctuated due to the ups and downs every year.
Tourism seasonality and tax compliance of hotel and accommodation sector in Magelang Regency, Indonesia: Mediating role of intention to comply Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Simamora, Alex Johanes; Hartono, Budi; Sitoresmi, Mumpuni Wahyudiarti
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22094

Abstract

Research aims: This research examined the effect of hotel and accommodation performance during peak seasons on tax compliance, especially tourism seasonality-based financial performance, intention to comply, and tax compliance behavior. This research also examined the effect of tourism seasonality-based financial performance on tax compliance behavior through intention to comply.Design/Methodology/Approach: The research sample includes 48 owners and top managers of hotels and accommodations in Magelang Regency. Questionaries measure the variable. Data analysis used structural equation modeling, which included the inner model, outer model, and path analysis.Research findings: Based on data analysis, tourism seasonality affected tax compliance in the hotel and accommodation sector. The peak season of tourism brought more revenues and cash, so hotels and accommodations could pay the tax and comply with tax regulations. Intention to comply mediated the effect of tourism seasonality-based financial performance on tax compliance behavior.Theoretical contribution/Originality: This research provided new evidence of peak season on tax compliance. This research also extended the ability to pay theory of taxation based on tourism seasonality. This research also evaluated regulations of Local Regulation of Magelang Regency No. 13 2010 and Regulation of Head of Magelang Regency No. 44 2012 in tourism seasonality since no regulation regulates seasonal tax system based on tourism seasonality for hotels and accommodation.
Co-Authors Adillia Ockta Ahmad Sirojuddin Al Rosyid Alex Johanes Simamora Alinda Rahmawati Kusuma Dewi Annisa Rahma Fadhila Atika, Nur Aulia, Erlinda Nur Budi Hartono Chaidir Iswanaji Diah Agustina Prihastiwi Dini, Maya Endang Kartini Endang Kartini Panggiarti Endang Kartini Panggiarti Erlinda Nur Aulia, Erlinda Eva Wulandari Fermina Julian Ade Purwanto Ghina Fitri Ariesta Susilo Ghina Fitri Ariesta Susilo Hapsari, Martania Dwi Indri Adinda Asha Iswanaji, Chaidir Jonathan Vittorio Ega Sujono Kurnia Ratna Sari Kurniawan, Ferdi Rahmat Kusuma Dewi, Alinda Rahmawati Laily Nur Fitriani Mabruri, Muhammad Manurung, Herlina Maya Dini Mila Jumrotun Wahida Nibras Anny Khabibah Nur Cahyonowati Nuri Syifa' An Nur Nuwun Priyono Octavia Lhaksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Octisari, Sully Kemala Pramudyastuti, Octavia Lhaksmi Ria Astri Yani Risma Wira Bharata RISMA WIRA BHARATA Rusma Rizal Sabrina, Nayla Sekar Kinasih, Era Agustin Silvia Melina Wati Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Muthoharoh Siti Muthoharoh, Siti Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Sofi Agustina Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih Suci Nasehati Sunaningsih1 Sulistiyono, Zulkifli Susilo, Ghina Fitri Ariesta Utami, Anindya Rifka Utpala Rani Utpala Rani Utpala Rani Utpala Rani