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All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Gici Jurnal Keuangan dan Bisnis Journal of Management, Economic, and Accounting Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Management, Economic and Accounting
Junawan Junawan
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Influence Of Village Apparatus Competency And The Use Of Information Technology On The Accountability Of Village Fund Management In Paya Tusam Village M. Yogi Attoriq; Junawan Junawan; Yunita Sari Rioni
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11062

Abstract

This study aims to analyze the influence of village apparatus competency and information technology utilization on accountability in village fund management in Paya Tusam Village. The research is motivated by the increasing demands for transparency and accountability in village fund management, as well as the limitations in apparatus competency and information technology utilization in village financial administration. The study uses a quantitative approach with multiple linear regression methods, with data obtained through questionnaires to Paya Tusam Village apparatus. The independent variables of the study are village apparatus competency and information technology utilization, while the dependent variable is accountability in village fund management. The results of the study are expected to provide empirical evidence regarding the influence of apparatus competency and information technology utilization in improving accountability in village fund management and serve as evaluation material for the village government in realizing transparent and accountable financial governance.
The Effect Of Local Taxes And Local Levies On The Original Revenue Of South Nias Regency In 2022–2024 Andalkris Yuliasih Laia; Junawan Junawan; Irawan Irawan
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1527

Abstract

This study aims to analyze the effect of regional taxes and levies on local revenue (PAD) in South Nias Regency in the 2022–2024 fiscal year. Regional taxes and levies are two main components that contribute directly to increasing PAD, which ultimately serves as an indicator of the fiscal independence of local governments. This study uses a quantitative approach with multiple linear regression analysis to determine the relationship between the independent variables (regional taxes and levies) and the dependent variable (local revenue). The data used are secondary data obtained from the Regional Financial Management Agency (BPKD) of South Nias Regency, APBD realization reports, and other relevant official documents during the study period. The results show that regional taxes have a positive and significant effect on local revenue. Similarly, regional levies have a positive but not always significant effect on increasing PAD. Simultaneously, regional taxes and levies together contribute significantly to the PAD of South Nias Regency. These findings indicate that optimizing local tax collection and improving the quality of public services related to levies need to be a focus of local governments to increase financial independence and budget management efficiency.
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Andalkris Yuliasih Laia Bambang Suwarno Dito Aditia Darma Nasution Harto, Triono Hutahaean, Sondang Lastiur Jessica Octavia Abigael Sibarani Lidia Arlini Nasution M. Yogi Attoriq Nancy Mayriski Siregar Noni Tambuwun Noviani Putri Salsabila Siregar Rifki Nandar Febriyan Rifqy Cheviandri Roro Rian Agustin Sara Melati Octania Br Lumbanraja Shikin Aulia Azzahra Sumardi Adiman Syahrial Hasanuddin Pohan Tengku Eka Susilawaty Yohana Michelle Kaban