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All Journal Dinamika Akuntansi Keuangan dan Perbankan Monex: Journal of Accounting Research Al-Kharaj: Journal of Islamic Economic and Business
Musyafa Al Farizi
Unknown Affiliation
Economics, Econometrics & Finance

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STRATEGI PEMERINTAH DAERAH KABUPATEN BREBES DALAM UPAYA MEMPEROLEH OPINI WAJAR TANPA PENGECUALIAN (WTP) ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) Alvianita Gunawan Putri; Ardian Widiarto; Musyafa Al Farizi
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8540

Abstract

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation. Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative. Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)
MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN UNTUK MENGUKUR KESUKSESAN SISTEM MODERNISASI PERPAJAKAN E-BILLING MENURUT WAJIB PAJAK BADAN KOTA SEMARANG Musyafa Al Farizi
Monex: Journal of Accounting Research Vol 7, No 1 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i1.758

Abstract

Masih terbatasnya sosialisasi dan pengetahuan Wajib Pajak mengenai sistem  e-billing  pajak mengakibatkan masih kurang berhasilnya sistem modernisasi perpajakan tersebut diimplementasi. Selain itu, faktor lain seperti seringnya terjadi kegagalan dan hambatan sistem tersebut pada saat registrasi maupun pembuatan kode  billing  juga yang memicu penyebabnya wajib pajak masih enggan dalam menggunakan sistem  e-billing  dalam pembayaran pajak. Di sisi lain, pemerintah telah mengeluarkan peraturan yang dikeluarkan oleh Direktorat Jenderal Pajak yang mewajibkan wajib pajak secara mandatory menggunakan sistem e-billing dalam transaksi pembayaran kewajiban pajaknya. Penelitian ini bertujuan menganalisis Kesuksesan Sistem Informasi Sistem  E-Billing  dengan pendekatan model DeLone dan McLean menurut Wajib Pajak Badan di Kota Semarang.  Data yang dapat diolah dalam penelitian ini sebanyak 122 wajib pajak badan dengan teknik analisis yang digunakan untuk mengujihubungan antar variabel adalah  path analysis dan alat analisis Amos 22.0.  Hasil penelitian menunjukkan faktor kualitas layanan dan sistem  e-billing  sebesar 70,2% dianggap kurang memadai bagi pengguna yaitu wajib pajak badan. Faktor ini seperti pada saat registrasi, aktivasi dan pembuatan kode  billing sering mengalami  trouble.  Sedangkan sisanya seperti faktor kualitas informasi sistem  e-billing  dianggap sudah baik bagi wajib pajak badan.  Faktor tidak meratanya pemberian kapsul kedua diantaranya adalah kurangnya ketersediaan kapsul yang dimiliki tenaga kesehatan.Kata kunci: E-Billing, Model Kesuksesan Sistem Informasi DeLone dan McLean, Path Analysis.
Internal Control Systems And Financial Accountability In Public Sector Enterprises Putri, Alvianita Gunawan; Musyafa Al Farizi; Eviyanti, Novitasari; Wibowo, Bagus Yunianto; Destine Fajar Wiedayanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8797

Abstract

Main Purpose - This study aims to evaluate the effectiveness of the Internal Control System (ICS) in improving financial accountability, transparency, and operational efficiency in regional public enterprises. Method - The methodology used is a qualitative approach, combining interviews with key stakeholders and a systematic literature review (SLR) to assess the implementation of ICS and its impact on financial management. Main Findings - The results show that well-implemented ICS significantly contributes to improving financial accountability and transparency, as well as reducing the risk of public funds being misused. However, challenges were identified in implementing ICS, including a lack of staff training, inadequate technological infrastructure, and discrepancies between the planned budget and actual expenditures. Theory and Practical Implications - This study recommends strengthening staff training, enhancing technological infrastructure, and reinforcing internal control procedures to ensure optimal implementation of ICS. These steps are expected to improve financial governance in the public sector. Novelty - The novelty of this research lies in the approach that combines interviews with stakeholders and systematic literature review (SLR) to evaluate the implementation of the Internal Control System (SPI) in regional public companies, as well as identifying the challenges faced and providing recommendations to strengthen SPI in improving accountability and financial transparency in the public sector.
Co-Authors Alvianita Gunawan Putri Ardian Widiarto Bagus Yunianto Wibowo, Bagus Yunianto Destine Fajar Wiedayanti Eviyanti, Novitasari