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All Journal KEUNIS EKSPANSI Jurnal Accounting Information System (AIMS) Journal of Economics and Business UBS International Journal of Islamic Business and Management Review Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal E-Jurnal Akuntansi TSM Jurnal Accounting Information System (AIMS)
Hendi Rohendi
Politeknik Negeri Bandung
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP EFEKTIVITAS PEMUNGUTAN PENDAPATAN ASLI DAERAH PADA KABUPATEN SUBANG TAHUN 2019-2023 Shania Fairuz; Hendi Rohendi
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2845

Abstract

The effectiveness of local revenue (PAD) collection is very important for local governments to finance work programs in their regions and determine the level of regional independence. However, problems related to unachieved PAD are still found in various regions, one of which is Subang Regency. This study aims to measure the influence of the five dimensions of SPIP, both partially and simultaneously, on the effectiveness of PAD collection. The research method used is a quantitative method using a saturated sampling technique consisting of 11 OPDs collecting PAD and 52 respondents. Data collection techniques were carried out by distributing questionnaires, interviews, observations and data analysis and hypothesis testing using the SmartPLS 3 application. The results of this study indicate that partially the control environment, risk assessment, and monitoring influence the effectiveness of PAD collection, while risk assessment, information and communication do not influence the effectiveness of PAD collection. Furthermore, simultaneously SPIP has an influence on the effectiveness of PAD collection in Subang Regency.
Co-Authors Beryl Kathryn Dian Imanina Burhany Fatimah Azzahra Firdaus Ghaida Aulia Purwantika Lili Indrawati Nada Aulia Pertiwi Setiawan Setiawan Shania Fairuz Sudradjat Sudradjat Syarief, Mochamad Edman Widya Githa Lestari Windari Driyastutik Yeti Apriliawati, Yeti