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All Journal Jurnal Akuntansi & Auditing Indonesia ACCOUNTABILITY INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review Jurnal Pendidikan dan Konseling Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Technopreneurship on Economics and Business Review (JTEBR) Journal of Innovation in Management, Accounting and Business Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Applied Accounting and Finance
Miryam Pingkan Lonto
Universitas Negeri Manado
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : ACCOUNTABILITY

 1 
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL INCLUSION ON PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES IN WEST TOMOHON DISTRICT Miryam P Lonto; Tesalonika Jeanned Pontoh; Olivia J Lalamentik
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55889.13.1.2024.25-35

Abstract

This study aims to analyze the effect of financial literacy, and financial inclusion on the performance of small and medium on the performance of micro, small and medium enterprises in West Tomohon District. The method used in this research is a quantitative approach with regression analysis, using SPSS 20 software. The sample consisted of 98 respondents selected through a non-probability sampling technique. Based on the results of the t test, financial literacy has a value of significance of 0.039 (smaller than 0.05) and a t value of 2.090 (greater than t table 1.985). The result indicates that financial literacy has a significant influence on the performance of micro, small and medium enterprises. In addition, the t-test for financial inclusion resulted in a significance value of significance of 0.001 (smaller than 0.05) and a t-value of 5.530 (greater than t table 1.985), which indicates that financial inclusion also has a significant effect on the performance of micro, small and medium enterprises. Furthermore, this study found that financial literacy and financial inclusion simultaneously have a significant effect on the performance of micro small and medium enterprise, with a significance value of 0.001 (smaller than 0.05) and an Fcount value of 18.801 (greater than Ftable 3.05).
The The Influence Of Tax Socialization, The Application Of E-Filing And Tax Sanctions On Individual Taxpayer Compliance Cecilia L Kewo; Gres Putri Yolanda Sipayung; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55898.13.1.2024.36-46

Abstract

The study aims to examine the effect of tax socialization, the application of e-filing and tax sanctions on the compliance of individual taxpayers at KP2KP Tondano. Quantitative method was used in this research. The number of samples used was 100 respondents from accidental sampling techniques and data collection was carried out through distributing questionnaires. Data analysis was carried out by multiple linear regression analysis through the help of the SPSS version 26 application. The results prove that the tax socialization, the application of e-filing and tax penalties have a significant effect on individual taxpayer compliance. Partially, tax socialization has a significant and positive effect on individual taxpayer compliance, the application of e-filing has a significant and positive effect on individual taxpayer compliance, while tax sanctions have an insignificant effect on individual taxpayer compliance. Keywords: Taxation, E-Filing, Sanctions, Taxpayer, Compliance
The Effect of Government Accounting Systems and Human Resource Competencies on the Quality of Financial Reports in Minahasa District Florence Moroki; Debora Prisilia Lengkong; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56070.13.1.2024.55-62

Abstract

This study aims to determine how the Effect of Government Accounting System on the Quality of Financial Statements in Minahasa Regency; and How the Effect of Human Resource Competence on the Quality of Financial Statements in Minahasa Regency. The data collection technique is a questionnaire, and this research is quantitative research. The research results are as follows. First, Identify the effect of the Government Accounting System on the quality of financial reports in Minahasa Regency. Second, Identify the effect of Human Resource Competence on the quality of financial reports in Minahasa Regency.This research uses quantitative research using the survey method. Data were collected using questionnaires distributed to sub-district offices in Minahasa Regency using purposive sampling techniques. Data collection techniques used observation, interviews and documentation techniques and the data analysis technique used was the SPSS 29 data processing software application program.The conclusion of this study is that the Government Accounting System has a positive effect on the Quality of Financial Statements. Keywords : Government, Accounting, System, Financial, Reports.
Co-Authors Adithya Pandowo Afifah Poernomo Cecilia Lelly Kewo Debora Prisilia Lengkong Essing, Anggriani Injilia Evani E. R. Songgubun Florence Olivia Moroki Frida Magda Sumual Gres Putri Yolanda Sipayung Jaqueline E.M Tangkau Johny Manaroinsong Karongkong, Brigita Diani Kewo, Cecillia Lelly Linda A. O. Tanor Lovely Joharmansyah Pulukadang Lumentah, Eunke Vion Meidy Santje Selvy Kantohe Miran, Michael Nadia Resilia Mokoagow Olivia Lalamentik Olviane Olke Sumampouw Poernomo, Afifah Purba, Pebisitona Mesajaya Radita Rizal Mubarak Sarah Wuisang Susanti Sa'ban Tala, Olifia Tala, Olivia Tano, Linda A. O Tesalonika Jeanned Pontoh Tinneke Evie Meggy Sumual Ulaan, Lucretia Monica