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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Maya Widyana Dewi
Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE INFLUENCE OF COMMUNITY PARTICIPATION, TRANSPARENCY, ACCOUNTABILITY, AND THE ROLE OF VILLAGE OFFICIALS ON VILLAGE REVENUE AND EXPENDITURE BUDGET MANAGEMENT (APB Desa) (Case Study in Villages in Sawit District, Boyolali Regency) Sari, Anisa Arum; Dewi, Maya Widyana; Rukmini, Rukmini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18274

Abstract

This study seeks to investigate how community involvement, transparency, accountability, and the function of village officers affect the management of village revenue and expenditure budgets in villages across the Boyolali Regency's Sawit District. This investigation employs a quantitative data analysis approach with testing utilizing the Multiple Linear Regression Model. In this study, Village Heads, Village Officials, and Village Consultative Bodies (as community representatives) in villages across the Sawit District, Boyolali Regency, were the populations used. The research sample of 86 individuals was selected using purposive sampling in this study. The findings of this research show that in villages across the Boyolali Regency's Sawit District, the Management of Village Revenue and Expenditure Budgets (APB Desa) is significantly impacted by partial community involvement, transparency, accountability, and the function of village officials.
THE IMPLEMENTATION OF CORETAX ON CORPORATE TAXPAYER COMPLIANCE AND EFFICIENCY IN TAX REPORTING AT CV. X Nosi Desnia; Kristiyanti, LMS; Dewi, Maya Widyana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18280

Abstract

This study aims to analyze the impact of implementing the Core Tax Administration System (Coretax) on corporate taxpayer compliance and reporting efficiency at CV. X. Coretax is a digital innovation developed by the Directorate General of Taxes (DGT) to modernize tax administration through an integrated and automated system. This research adopts a descriptive qualitative approach, using documentation techniques based on tax payment and reporting records from January to March 2025. The findings reveal that the implementation of Coretax has positively influenced the company's tax compliance. This is evidenced by timely tax reporting and payment, more accurate data validation, and a reduction in corrections by the tax authority. Furthermore, Coretax enhances tax reporting efficiency in terms of time, cost, and human resources. The automation and integration of e-billing within the system streamline the reporting process, eliminating the need for manual input of payment data. Therefore, Coretax proves to improve the company's internal tax governance while also strengthening the collaborative relationship between taxpayers and the tax authority.
Pengaruh Akuntansi Pertanggungjawaban, Kompetensi, Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Pt So Good Food Boyolali Rejeqi, Tri Sri; Kusuma, Indra Lila; Dewi, Maya Widyana
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.129

Abstract

This study aims to analyze the effect of responsibility accounting, competence, and organizational commitment on managerial performance at PT So Good Food Boyolali. Managerial performance is an essential aspect because it reflects the effectiveness of managers in achieving organizational objectives. The study employed a quantitative approach with a survey method, involving 28 respondents who represented all managers in the company. Data were collected using questionnaires and analyzed through multiple linear regression. The results indicate that responsibility accounting and competence have a positive and significant effect on managerial performance, while organizational commitment does not show a significant influence. Simultaneously, the three variables significantly affect managerial performance with a coefficient of determination (R²) of 0.865, meaning that 86.5 percent of the variation in managerial performance is explained by the model, while the remaining 13.5 percent is influenced by other factors outside the model. These findings emphasize that managerial performance is largely determined by the effective implementation of responsibility accounting and adequate managerial competence.
Kinerja Instansi Pemerintah Daerah Berdasarkan Pengaruh Akuntabilitas Dana BOK, Mutu Pelayanan Publik, dan Komitmen Organisasi terhadap Kinerja Puskesmas : (Studi Kasus pada Puskesmas Grogol, Sukoharjo) Armawandani, Anisa; Dewi, Maya Widyana; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.139

Abstract

This study aims to analyze the effect of accountability in managing the Health Operational Assistance (BOK) fund, public service quality, and organizational commitment on the performance of local government institutions at Puskesmas Grogol, Sukoharjo Regency. A quantitative approach was employed with 55 respondents selected through probability sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression. The results indicate that accountability and organizational commitment have a significant positive effect on employee performance, whereas public service quality has no significant effect. Simultaneously, the three variables affect performance with an adjusted R² value of 0.321. These findings emphasize that improving public institution performance is not solely determined by service quality but also by strong accountability systems and employee commitment. This study provides practical implications for local governments to strengthen public fund management and foster a committed work culture to enhance the quality of public health services.
Analisis Pelaksanaan Pemungutan Pajak Restoran Dalam Rangka Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Klaten Hidayah, Anisa Nurul; Dewi, Maya Widyana; Kristiyanti, LMS
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.150

Abstract

This study aims to analyze the implementation of restaurant tax collection in Klaten Regency and to assess its growth rate and contribution to Regional Original Revenue (PAD). The research employed a descriptive approach with a combination of qualitative and quantitative methods. Primary data were obtained through interviews with BPKAD officers and restaurant taxpayers, while secondary data were drawn from tax realization reports for 2018–2022. Qualitative analysis followed the Miles, Huberman, & Saldaña model, whereas quantitative analysis included the calculation of growth rates and tax contributions. The findings reveal that restaurant tax collection has been implemented under the self-assessment system; however, taxpayer compliance remains low, field supervision is limited, and negative perceptions of tax benefits are prevalent. Quantitatively, restaurant tax growth was fluctuating and classified as less successful, while its contribution to PAD remained in the low to moderate category (1.23%–2.29%). The study highlights the need to enhance tax literacy, strengthen institutional capacity, and enforce consistent regulations so that restaurant tax can more optimally support regional fiscal independence.
Pengaruh Partisipasi Anggaran, Kualitas Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kinerja Manajerial Sekolah Luar Biasa (SLB) Pada Provinsi Maluku Yaban, Nadine Emanuela Carolina; Dewi, Maya Widyana; Kristiyanti, LMS
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.151

Abstract

This study aims to examine the influence of budget participation, human resource quality, and organizational commitment on managerial performance in Special Schools (SLB) in Maluku Province. A quantitative approach was applied, with data collected through questionnaires from 78 respondents and analyzed using multiple linear regression. The findings reveal that budget participation, human resource quality, and organizational commitment have a positive and significant effect on managerial performance, both individually and collectively. Human resource quality emerged as the most dominant factor, highlighting that competence and skills of educational staff are essential to improving school management effectiveness. These results emphasize the importance of strengthening participatory budgeting, enhancing human resource capacity, and fostering organizational commitment as strategic efforts to improve managerial performance in special education institutions.
ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF REGIONAL OWN-SOURCE REVENUES AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES (STUDY ON REGENCIES AND MUNICIPALITIES IN CENTRAL JAVA FROM 2017-2020) Fitriana, Anis Rohmi; Dewi, Maya Widyana; Utami, Wikan Budi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.9873

Abstract

This study aims to analyze the flypaper effect in testing the effect of Regional Own-source Revenue and financial balance transfer on Regional Expenditures in Regencies and Municipalities in Central Java from 2017-2020. The data analysis method in this study uses descriptive statistical test, classical assumption test using normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing used multiple linear regression test, F test (model feasibility test), t test (partial), coefficient of determination test (R2), and flypaper effect analysis. Based on the results of the F test (model feasibility test), it shows that the regression model is feasible to use in this study. Then partially Regional Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Regional Expenditure. Meanwhile, Revenue Sharing Fund (DBH) has no significant effect on Regional Expenditure. The results of this study indicate that the coefficient value of the General Allocation Fund (DAU) variable is greater than the coefficient value of Regional Own-Source Revenue (PAD), this illustrates that there has been a flypaper effect on Regional Expenditure in Regencies and Municipalities in Central Java from 2017-2020. Keywords: Flypaper Effect, Regional Own-Source Revenues, Fiscal Balance Transfer, Regional Expenditures
Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa dalam Mewujudkan Good Governance Setyaningrum, Andini; Dewi, Maya Widyana; Kusuma, Indra Lila
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.104

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, dan partisipasi masyarakat terhadap pengelolaan Dana Desa, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, di mana responden terdiri dari aparatur desa yang terlibat dalam pengelolaan Dana Desa di Kecamatan Banyudono, Kabupaten Boyolali. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan, akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh terhadap pengelolaan Dana Desa. Secara parsial, akuntabilitas dan transparansi memiliki pengaruh yang signifikan, sedangkan partisipasi masyarakat tidak menunjukkan pengaruh yang signifikan. Temuan ini menegaskan bahwa akuntabilitas dan transparansi merupakan faktor utama dalam meningkatkan efektivitas pengelolaan Dana Desa, sementara partisipasi masyarakat masih perlu diperkuat agar memiliki dampak yang lebih nyata. Oleh karena itu, diperlukan upaya peningkatan keterlibatan masyarakat, optimalisasi sistem akuntabilitas, serta penguatan transparansi dalam pengelolaan Dana Desa untuk mewujudkan Good Governance di tingkat desa.
Optimalisasi Alokasi Dana Desa: Pengaruh Akuntabilitas dan Kinerja Pemerintah terhadap Pemberdayaan Masyarakat Putri, Bella Novilia; Dewi, Maya Widyana; Pratiwi, Desi Nur
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.105

Abstract

Penelitian ini menganalisis pengaruh alokasi dana desa, akuntabilitas, dan kinerja pemerintah desa terhadap pemberdayaan masyarakat di Desa Gonilan, Kecamatan Kartasura, Kabupaten Sukoharjo. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner dari 102 responden dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa alokasi dana desa berpengaruh signifikan terhadap pemberdayaan masyarakat, sementara akuntabilitas dan kinerja pemerintah desa tidak berpengaruh signifikan. Temuan ini menegaskan pentingnya pemanfaatan dana yang tepat guna dibandingkan aspek transparansi dan tata kelola pemerintah desa. Penelitian ini merekomendasikan peningkatan keterlibatan masyarakat dan penguatan kapasitas aparatur desa dalam pengelolaan dana desa. Studi lanjutan disarankan untuk mengkaji faktor lain, seperti partisipasi masyarakat dan kualitas sumber daya manusia.
Kompetensi dan Moralitas sebagai Kunci Pencegahan Fraud Dana Desa Dia Sukmawati, Tita; Dewi, Maya Widyana; Pravasanti, Yuwita Ariessa
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.113

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh 1) kompetensi sumber daya manusia, 2) moralitas, dan 3) locus of control terhadap pencegahan fraud dalam pengelolaan dana desa. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 68 orang. Metode analisis data yang dugunakan yaitu analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, uji regresi linear berganda, uji t, uji kelayakan model dan uji koefisien determinasi R2. Hasil penelitian menunjukan bahwa komptensi SDM dan moralitas berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa, sedangkan locus of control tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa.
Co-Authors Adhim, Muhammad Aflakhul Affan Nurhaq Afifah Inas Widyaningsih Aisah, Tutik Aldita Henry Linda Setyawati Aly Muhammad Azmi Alyudha Bintang Pamungkas Amelia, Wulanda Andifa Nurul Hidayati Andriani Putri Wihartati Anik Wahyuni Anis Rohmi Fitriana Anita Nurhidayah Ardianty, Frisca Yustin Ardila Setyowati Ariyanto Sahid Armawandani, Anisa Ashari, Niken Wulan Bagus Triawan Isa Putra Bremara, Nadia Putri Budiyono Budiyono Cahyani, Chintya Noer Chintya Noer Cahyani Darmanto Darmanto Desi Aulia Fitri Andriyana Desy Nur Pratiwi Devi Sulistyani Dewi Muliasari Dia Sukmawati, Tita Diana Novita Sari, Diana Novita Dimas Ariyawan Santoso Dinara Kharisma Sari Ditya Renni Prastiwi Efendi, Tino Feri Eka Septiana Sobriani Eka Setya Ningrum Ekhwan Yogi Saputro Endah Karunia Hastuti Enggar Priska Faradila Pratiwi, Natasya Eka Fitria Sugiyani Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Ardianty Guntur Sawunggaling Hadi Samanto Hadi Samanto Harum Melathi Hastin Ari Kusuma Hastuti, Endah Karunia Hidayah, Anisa Nurul Iin Emy Prastiwi Ika Arum Nurisma Ika Diah Purwati Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Innanawati Intan Pradita Ramadhan Jenita Citra Mahayu Johny Subarkah Johny Subarkah Karina Astari Kartikasari, Octavia Dwi Kristiyani, LMS LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hasan Ma’ruf Mahayu, Jenita Citra Maisa Setiyowati Ma’ruf, Muhammad Hasan Melathi, Harum Muhammad Cholis Muhammad Hafid Zaini Muhammad Yunus Muhammad Yunus Muliasari, Dewi Mutiya Krisanty Nabila Kurniawati Nadia Putri Bremara Ningrum, Mutiara Asri Ningsih, Suhesti Nisa Budianti Nisfu Syaban Nosi Desnia Nurcahyani, Mariska Bening Nurhaq, Affan Nurhidayah, Anita Pratiwi, Desi Nur Pratiwi, Desy Nur Priska, Enggar Purwati, Ika Diah Putri, Bella Novilia Rahmasari, Adelia Putri Ratna Ayu Murti Rejeqi, Tri Sri Retno Pudji Rahayu Retno Puji Rahayu Riska Diva Pertiwi Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Saputra, Angga Febriawan Sari, Anisa Arum Sari, Dinara Kharisma Setiyowati, Maisa Setyaningrum, Andini Sobriani, Eka Septiana Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sugiyani, Fitria Suhesti Ningsih, Suhesti Suprihati Suprihati Suratman, Avida Devia Tino Feri Efendi Tira Nur Fitria, Tira Nur Wikan Budi Utami Wirmie Eka Putra Wulan Widia Astutik Wulanda Amelia Yaban, Nadine Emanuela Carolina Yuge Agung Heliawan Yuliana, Lilis Nur Yuniare, Annisa Alya Candra yuwita ariessa pravasanti Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli