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All Journal Jurnal Akuntansi Multiparadigma International Journal of Artificial Intelligence Research JOURNAL OF APPLIED ACCOUNTING AND TAXATION Soshum: Jurnal Sosial dan Humaniora
La Ode Hasiara
Politeknik Negeri Samarinda
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences

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SIKAP DAN PERILAKU APARATUR SEBAGAI MEDIATOR DALAM PENYUSUNAN KUA DAN PPAS La Ode Hasiara
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.034 KB) | DOI: 10.18202/jamal.2011.12.7137

Abstract

Abstract: The Government Apparatus Attitude and Behavior as Mediators in Formulating KUA and PPAS. The objective of this research is to describe the attitude and behavior of government apparatus in formulating KUA and PPAS as mediators in implementing local government financial accounting. This research has applied qualitative method by using grounded theory approach. The result of this research shows several attitudes and behavior of the apparatus in implementing KUA and PPAS. These attitudes are related to the behavior in the apparatus’ attitude such as passive and active attitude. However, the passive attitude can result in compliance and obedience in formulating KUA and PPAS so as to result in a better behavior.Abstrak: Sikap dan Perilaku Aparatur sebagai Mediator dalam Penyusunan KUA dan PPAS. Tujuan penelitian ini adalah untuk mendiskripsikan sikap dan perilaku aparatur dalam penyusunan KUA dan PPAS sebagai mediator dalam melaksanakan akuntansi keuangan pemerintah daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan grounded theory. Hasil penelitian ini menunjukkan beberapa sikap dan perilaku aparatur dalam melaksanakan KUA dan PPAS. Sikap-sikap tersebut ber kaitan dengan perilaku yang muncul dalam diri aparatur. Sikap pasif dan aktif. Namun, sikap pasif tersebut dapat membuahkan perilaku patuh, dan tunduk serta taat dalam menyusun KUA maupun PPAS sehingga membuahkan perilaku yang lebih baik.
SIKAP DAN PERILAKU PEJABAT, UNIT SKPD DALAM PENGELOLAAN APBD DAN ASET DAERAH La Ode Hasiara
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.386 KB) | DOI: 10.18202/jamal.2012.04.7147

Abstract

Abstract: Attitude and Behaviour of Officials, SKPD Unit in the Governance of APBD and Local Assets. The objective of research is to describe the attitude and behavior of officers in the SKPD Unit in implementing the management of APBD and Local Asset at Buton District, including SMPN, SMKN, SMAN, units of official, heads of subdistrict, units of office, UPTD Diskes, UPTD Dikbud, and BPKAD. Research method grounded theory approach. Result of research indicates that one of attitudes and behaviors shown by the officers in implementing the management of APBD and Local Asset is activeness. This activeness is seen from the officers’ consistency in implementing the management of APBD and Local Asset at all related units. BPKAD is assigned by the local government to be a coordinator in the management of APBD and Local Asset for Buton District.Abstrak: Sikap dan Perilaku Pejabat, Unit SKPD Dalam Pengelolaan APBD Dan Aset Daerah. Tujuan penelitian ini adalah untuk mendeskripsikan  sikap dan perilaku pejabat, unit SKPD  dalam melaksanakan pengelolaan APBD dan Aset Daerah di Kabu­paten Buton yaitu SMPN, SMKN, SMAN, unit dinas, camat, unit kantor, unit UPTD Diskes, unit UPTD Dikbud, dan BPKAD. Grounded theory sebagai metode digunakan dalam penelitian ini.  Hasil penelitian ini menemukan beberapa sikap dan perilaku pejabat yang aktif dalam melak­sanakan pengelolaan APBD dan Aset Daerah. Sikap aktif ter­sebut ditunjukkan dengan adanya konsistensi pejabat dalam melakukan pengelolaan APBD dan Aset di seluruh unit terkait, serta BPKAD ditunjuk Pemerintah Daerah sebagai Koordinator dalam pengelo­laan APBD dan Aset Daerah di seluruh daerah Kabupaten Buton.
A Scope Analysis on Tax Amnesty Toward Taxpayer Compliance in Paying Taxes in Samarinda-Indonesia La Ode Hasiara; Sailawati Sailawati
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.1990

Abstract

The study aims to examine and test the quality of service of the tax authorities, tax payer education related to taxpayer compliance, application of tax sanctions, socialtizations on taxpayer compliance, and taxpayers’ knowledge on on compliance in Samarinda, East Kalimantan. This study uses a quantitative descriptive approach, by using SPSS Version 20. The results of this study indicate that the quality of tax authorities, taxpayer education, tax sanctions, socialization to taxpayers and knowledge of influential taxpayers have a significant impact on taxpayer compliance in Samarinda, East Kalimantan. The R2 is 0,292 or 29%, meaning that the variables affect compliance by 29% and the remaining 71% is influenced by other variables outside of this study. Simultaneously and partially, the quality of tax authorities, education of taxpayers, application of tax sanctions, socializations to taxpayers, and initial taxpayers’ knowledge on compliance have a significant effect on compliance.
The Influence of Family on Student Interests in Determining Careers in Accounting Professions La Ode Hasiara; Laras Kinanthi; Fatahul Rahman; Sri Hamdayani
SOSHUM : Jurnal Sosial dan Humaniora Vol. 13 No. 2 (2023): July 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v13i2.137-145

Abstract

This study was conducted to determine the impact of the influence of parents on the interest of accounting students in determining a career as an accountant profession. Family members who have careers in accounting can influence the interest of accounting students in determining a career in the same field as their families. This research was conducted at the Samarinda State Polytechnic. Correspondents took as many as 50 correspondents. This study shows that family culture can influence accounting students to work as accountants. In Indonesia, the culture or habit of a strong bond with family and children is relatively high in choosing a career as an accountant profession. The result of this study proves that family has a significant influence on the selection of students for the accounting profession.
The Influence of Family on Student Interests in Determining Careers in Accounting Professions La Ode Hasiara; Laras Kinanthi; Fatahul Rahman; Sri Hamdayani
Soshum: Jurnal Sosial dan Humaniora Vol. 13 No. 2 (2023): July 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v13i2.137-145

Abstract

This study was conducted to determine the impact of the influence of parents on the interest of accounting students in determining a career as an accountant profession. Family members who have careers in accounting can influence the interest of accounting students in determining a career in the same field as their families. This research was conducted at the Samarinda State Polytechnic. Correspondents took as many as 50 correspondents. This study shows that family culture can influence accounting students to work as accountants. In Indonesia, the culture or habit of a strong bond with family and children is relatively high in choosing a career as an accountant profession. The result of this study proves that family has a significant influence on the selection of students for the accounting profession.
Determinant Analysis of the Quality of Company Financial Reports in East Kalimantan, Indonesia Mat Juri; La Ode Hasiara; Noor Fachman Tjetje; Muhammad Suyudi
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.603

Abstract

The objectives of this study were to establish Management Commitment (MC), human capital, knowledge, honesty, and communication, either directly or indirectly. This study used a quantitative approach with a Structural Equation Modeling (SEM) model. The results of this study showed that: 1) Mana¬gement Commitment, accounting standards, and human capital has a positive and significant im¬pact on the quality of financial reports, 2) Accounting knowledge, Management Commitment, and human capital have a significant positive impact on the quality of communication, 3) Accounting know¬¬ledge and communication does not affect the quality of financial reports, 4) Human capital does not affect the quality of communication. It was concluded that Management Commitment, human capital, and accounting knowledge dominate the quality of the financial reports
Analysis of Factors Influencing the Quality of Local Government Financial Reports Yunus Tulak Tandirerun; La Ode Hasiara; Noor Fachman Tjete; Mat Juri
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.605

Abstract

This study intends to determine and analyze the influence and relationship: between information technology, internal control system, Parameters of Government Accounting, Quality of financial reports, information technology, System internal control, direct implementation of Government Accounting Standards, the indirect relationship of information technology, System control indirect relationship, indirect effect on the implementation of Government Accounting Standard through indirect effect on information technology. This study employs a quantitative approach based on Partial Least Squares (PLS). Examined from the perspective of the first equation, this study's findings reveal that organizational commitment, information technology, and internal control systems have direct and significant effects on the quality of financial reports. Implementing government accounting standards concurrently enhances the quality of financial reports. In contrast to the second equation, which indicates that organizational commitment and technology have a significant effect on good governance, control has a positive and insignificant effect on good governance, whereas accounting parameter implementation has a negative and insignificant effect on good governance. In addition, organizational commitment, the use of technology, and internal control have a significant impact on the quality of financial reporting, an indicator of effective governance. In contrast, the use of accounting principles has a positive and insignificant effect on excellent governance management through the quality of financial reporting
Co-Authors Fatahul Rahman Laras Kinanthi Mat Juri Muhammad Suyudi Noor Fachman Tjete Noor Fachman Tjetje Sailawati Sailawati Sri Hamdayani Yunus Tulak Tandirerun