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ANALYSIS OF FACTOR FACTORS AFFECTING THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF ENTITIES WITHOUT PUBLIC ACCOUNTABILITY ON SMALL AND MEDIUM MICRO ENTERPRISES IN THE SURAKARTA CITY Faridz Kurniawan; Setyani Sri Haryanti; Yuniatin Trisnawati DKW
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze factors that influence the application of SAK ETAP to SMEs in Surakarta City and obtain empirical evidence of the influence of Information and Socialization, Background of Education and Old Business on the Application of SAK ETAP on MSMEs registered in DINKOPUKM. Sample selection is done by using purposive sampling method with predetermined criteria. The result of the research shows that the variable of Information and Socialization give significant influence to the application of SAK ETAP because the regression coefficient value is 0.223 and the significance value is 0,015. Educational Background influence significantly to EAP Application of SAK is shown by regression coefficient value of 0.176 and significance value of 0.043. Length of Business significantly influence to Application of SAK ETAP is shown with regression coefficient value equal to 0,205 and significance value equal to 0,008. Keywords : Application of SAK ETAP, Background of Education, Length of Business and. Provision of Information and Socialization
THE EFFECT OF EFICIENCY RATIO, EFFECTIVENESS RATIO, CONTRIBUTION RATIO OF LAND AND BUILDING TAX ON LOCAL OWN SOURCE REVENUE IN THE SUKOHARJO REGENCY 2016-2018 (EMPIRICAL STUDY IN THE REGIONAL AGENCY OF THE SUKOHARJO REGENCY) Setyani Sri Haryanti; Febrian Fernanda Siwi Tatok; Irwan Christanto Edy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.967

Abstract

This study aims to determine the effect of the efficiency ratio of Land and Building Tax revenue, determine the effect of the effectiveness ratio of Land and Building Tax revenue and determine the effect of the ratio of contribution of Land and Building Tax revenue to Local Government Revenue Original Revenue in Sukoharjo Regency in 2016-2018.The data analysis technique in this study is a descriptive analysis using indicators of the criteria of efficiency, effectiveness and contribution. The type of data used is quantitative data, data sources used secondary data and use the documentation method.The results of the study know that the efficiency ratio of land and building tax revenue in Sukoharjo regency in 2016-2018 is included in the very efficient criteria because in those 3 years the realization of land and building tax revenues is greater than the cost of collection. The effectiveness ratio of revenue from land and building tax in Sukoharjo Regency in 2016-2018 is included in the very effective criteria because the average for 2016-2018 is more than 100%, namely 123.93% with details in 2016 of 131.41% , in 2017 it was 120.35% while in 2018 it was 120.02%. The contribution ratio of the Land and Building Tax to Local Government Revenue in Sukoharjo Regency in 2016-2018 is included in the criteria of lacking because the ratio of contributions on average is only 10.71%.
ALOKASI DANA DESA DAN PENGARUHNYA TERHADAP BELANJA DESA SELAMA MASA PANDEMI COVID-19 Putri Ayu Rusanti; Yenni Khristiana; Setyani Sri Haryanti
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.519

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh PADes, ADD, dan DD terhadap Belanja Desa selama masa pandemi Covid-19. Populasi dalam penelitian ini seluruh desa di Kabupaten Karanganyar. Metode pengambilan sample yaitu teknik purposive sampling sehingga diperoleh sample 106 desa. Data diperoleh dari tahun 2019 dan 2022 diolah berdasarkan laporan realisasi APBDes dari Dinas Pemberdayaan Masyarakat dan Desa. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, maka dapat disimpulkan ADD berpengaruh positif dan signifikan terhadap Belanja Desa selama masa pandemi Covid-19. PADes selama masa pandemi berpengaruh positif dan signifikan terhadap Belanja Desa sebelum dan selama masa pandemi Covid-19. DD sebelum dan PADes berpengaruh positif tetapi tidak signifikan terhadap Belanja Desa selama masa pandemi Covid-19. Hasil nilai Adjusted R square Belanja selama masa pandemi Covid-19 diperoleh sebesar 45,6% dan sebesar 13,1% dipengaruhi oleh PADes, ADD, dan DD. Sedangkan sisanya sebesar 54,4% dan sebesar 86,9% dipengaruhi oleh faktor lain selain PADes, AAD, dan DD.