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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIA (Jurnal Ilmiah Akuntansi) Solusi: Jurnal Kajian Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Administro : Jurnal Kajian Kebijakan dan Ilmu Admiministrasi Negara Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance International Journal of Applied Business and International Management Jurnal Akuntansi Manado (JAIM) Journal of Culture Accounting and Auditing Jurnal Pengabdian Masyarakat dan Riset Pendidikan Abdurrauf Science and Society
Meidy Santje Selvy Kantohe
Universitas Negeri Manado
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PERFORMANCE ANALYSIS OF REGIONAL FINANCIAL BUDGET PLANNING IN THE REGIONAL SECRETARIAT OF NORTH MINAHASA DISTRICT Muliawahyuni Joice Kaparang; Wilson Bogar; Meidy Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the performance of the regional financial budget planning process and identify influencing factors within the North Minahasa Regency Regional Secretariat. Using a descriptive qualitative approach, this study involved five key informants who were structural and functional officials in the Regional Secretariat and the Regional Development Planning Agency (Bappeda). Data were collected through semi-structured interviews, field observations, and document studies. Data analysis adopted the interactive model of Miles and Huberman, which includes data reduction, data presentation, and conclusion drawing. Data validity was tested through source and document triangulation, as well as member checking. The results showed that the preparation of the Regional Work Plan (RKPD) and Regional Budget (RAPBD) documents administratively met the Ministry of Home Affairs deadline, but the substantive quality remained weak. Planning tended to be incremental and reactive, characterized by disparities in infrastructure allocation between regions, inaccurate PAD projections, and low realization of direct spending. The main inhibiting factors included suboptimal human resource capacity in preparing evidence-based justifications, short-term political dynamics, high fiscal dependency, reactive institutional coordination, and limited utilization of the Regional Budget Information System (SIPD) for administrative purposes. It was concluded that poor budget planning performance is a manifestation of the gap between procedural compliance and institutional analytical capacity. Strategic recommendations include strengthening the spatial equity-based allocation formula, optimizing the analytical features of the SIPD, improving the accuracy of fiscal forecasting, and transforming the work culture toward public value-based planning.
Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Kendaraan Bermotor Meidy Kantohe; Miryam Lonto; Yosua Gary Pakasi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.7376

Abstract

Motor vehicle tax is a potential source of local tax revenue for the Minahasa district because the number of vehicles registered at the SAMSAT Tondano Joint Office is increasing every year. However, this has not been proportional to the increase in the number of taxpayers paying motor vehicle taxes. This study aims to determine the effect of taxpayer awareness, service quality and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Tondano office. The method used in this study is a quantitative research method with a population of 107,383 taxpayers whose vehicles are registered at the SAMSAT Tondano Joint Office. The sampling technique uses Accidental Sampling, namely taxpayers who coincidentally meet researchers at the SAMSAT Tondano Joint Office. The number of samples is calculated using the slovin formula and the number of samples obtained is 100 taxpayers. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 29 software. The results of this study indicate that taxpayer awareness, service quality and tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Tondano Joint Office.
Co-Authors Aldi Rio Lake Andrew Marunduh Aprilli Bacilius Arie Frits Kawulur Asrimeiza, Euodia Debora, Deisy Freddy Kawatu Freddy Kawatu Frida Magda Sumual Fryane Lolowang, Deiby glori badar Hisky Ryan Kawulur Itje Pangkey Jacinta Lusiana Palit, Jacinta Lusiana Palit Johny Manaroinsong Kaligis, Stevie Kambey, Joseph Karundeng, Frandy Efraim Fritz Karwur, Yoel Kaunang, Fioren Kosasih, Diah Lengkong, Fairy Lucia Mandagi, Enjelina Novita Margareth Riisyie Inof Rantung Miryam Pingkan Lonto Muliawahyuni Joice Kaparang Natalia Maria Umar Putri Lahay Roy Pangkey Royke Pangkey Royke pangkey Sibuea, Valen Tala, Olifia Yodiawati Tala, Olivia Tambing, Inggrid Tangiduk, Rastieci Tarore, Steven Vleike Tesalonika Sefanya Pinontoan Tinneke Evie Meggy Sumual Trindah Joalgabsa Trotjevina Rorimpandey Trully Chinly Lukas Veronika Lintang Febiola Wauran, Anita Ludia Yance Tawas Yoel Karwur Yosua Gary Pakasi