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All Journal Riset Akuntansi dan Keuangan Indonesia Indonesian Journal of Economics and Management
Ramadhani, Annas Rahmat
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang Ramadhani, Annas Rahmat; Triyuwono, Iwan; Purwanti, Lilik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7311

Abstract

This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.
Mengungkap Cara Melakukan Praktik Fraud di Pemerintah Kota Malang Annas Rahmat Ramadhani; Iwan Triyuwono; Lilik Purwanti
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7311

Abstract

This study aims to reveal fraud practices in the government environment, especially in Malang City Government. The study uses an interpretive approach with ethnomethodology method developed by Garfinkel to find ways or methods that are believed in a social environment based on social interactions in daily life. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to ways to commit fraud in Malang City Government with people who are related and has direct contact with fraud, and using documentation based on irregularities documents. Data analysis was performed using indexicality and reflectivity analysis. The results of the study show that there are four ways to conduct fraudulent practices in Malang City Government, such as; giving gifts, Bancakan, misuse of the budget starting from the preparation to accountability, and embezzling government assets into private property. The results of this study confirm that fraud practices Malang City Governement depend on its socio-geographical conditions where the culture habits of the “Bahasa Walikan” and the “Oyi Tok Wes” phrase support fraud.
The Influence of Local Tax Services and Taxpayer Awareness on Local Revenue Increase in Sukoharjo Regency Revenue Management Agency Ramadhani, Annas Rahmat; Nurrahmah, Yan Yashinta; Gamat, Mutia Taqina; Nadeak, Putry H.; Nurdin, Ade Ali; Darulmalshah , Destian Arshad
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6576

Abstract

The local tax service system at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency is carried out face-to-face by taxpayers who come directly to the office. The transition to a new website-based local tax service system makes it easier for taxpayers to fulfil their tax obligations. The emergence of this convenient service can improve taxpayer awareness, which can affect the original local government revenue. The ultimate goal of this research is to analyse the impact of the local tax service system and the taxpayer's awareness level on increasing the original local government revenue at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. In fulfilling these objectives, the author uses a quantitative method, while the research samples are taken from local taxpayers who have registered at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. The author collects data by distributing questionnaires and conducting a documentation study, while the data analysis techniques use multiple linear regression on classic assumption tests and hypothesis tests. The results show that there is a simultaneous and partial influence through the correlation of the Regional Tax Service System and the Regional Taxpayer Awareness Level on increasing Regional Original Revenue in Sukoharjo Regency.
Co-Authors Darulmalshah , Destian Arshad Gamat, Mutia Taqina Iwan Triyuwono Lilik Purwanti Nadeak, Putry H Nurdin, Ade Ali Nurrahmah, Yan Yashinta