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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Ekodestinasi : Jurnal Ekonomi, Bisnis, dan Pariwisata
Eko Febri Lusiono
Politeknik Negeri Sambas
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS

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ANALISIS KEPATUHAN IMPLEMENTASI UU RI NOMOR 6 TAHUN 2014 TENTANG DESA PASAL 71 - 75 SERTA PERATURAN TURUNANNYA DI DESA SIMPANG EMPAT Eko Febri Lusiono; Suharman Suharman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.442

Abstract

The purpose of this research is to analyze compliance of the village government implementing UU RI nomor 6 tahun 2014 about the village, especially on paragraph 71-75 and the derivatives regulation governing about village financial management cycle. The research method used is descriptive qualitative method. To obtain the data, writers used data collection techniques include gradual interview and documentation techniques. Based on data obtained from various sources concluded that there are three indicators to measure the level of compliance of the village administration in the village financial management cycle. Three indicators are visible from the village knowledge about the UU RI nomor 6 tahun 2014 and derivatives regulation on the financial management of the village, the village financial management cycle, and adherence to the village financial management principles. Guidance and supervision by the central and local governments is indispensable for the village government in managing the finances of the village. Implementation of the law is a form of village government compliance towards good governance.
ANALISIS PENERIMAAN APLIKASI SISKEUDES Di LINGKUNGAN PEMERINTAH DAERAH KABUPATEN SAMBAS Eko Febri Lusiono; Suharman Suharman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.535

Abstract

The Research of SISKEUDES Application Acceptance Analysis in local government environment of Sambas district is to know the extent of acceptance of SISKUEDES application in Sambas district. Total respondents were 50 village apparatus from ten districts in Sambas district. The sub-districts are Selakau, Selakau Timur, Salatiga, Pemangkat, Semparuk, Tebas, Sebawi, Sambas, Sejangkung, Sajad and Subah sub-districts. The study was conducted using Theory Acceptance Model (TAM) with seven pure constructs (seven hypotheses). Actual Use (AU) as the dependent variable, while perceived ease of use (PEOU), perceived usefulness (PU), attitude (ATT), behavioral intention (BI) as independent variables. Based on multiple regresilinear regression analysis with SPSS 17 application it can be seen that H1, H2, H3, and H5 are accepted because the significance value in Anova table is smaller than 0.05. While H4, H6, and H7 rejected. Based on this it can be concluded that perceived usefulness perceptions and perceived ease of use perceptions become the benchmark of rural apparatus to accept an application.
ANALISIS TINGKAT KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) (STUDI KASUS DESA LONAM KABUPATEN SAMBAS) Eko Febri Lusiono; Suharman Suharman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.344 KB) | DOI: 10.30871/jaemb.v6i2.903

Abstract

This research entitled "Analysis of Community Compliance Level in Paying Land and Building Taxes (UN) Case Study of Lonam Village District of Sambas Regency" is a fundamental research considering that the transition of UN status which was originally a central tax has now become a regional tax. UN acceptance is very instrumental in regional development. The object in this study is the United Nations taxpayer and government officials who are authorized to collect the United Nations tax. The purpose of this research is to find out the community's compliance in paying land and building tax as an effort to increase the regional income in Lonam village. factors that influence community compliance in paying Land and Building Taxes as an effort to increase Regional Income in Lonam village, Subdistrict subdistrict. The research method used qualitative research, which is a research process that produces descriptive data the form of written or oral information obtained from the research object. This research is expected to be a benchmark for the government, whether taxpayers have complied with paying the UN and whether the community already knows the rules that are set because this research can be used as supporting media in the implementation of government regulations, especially the Regional Regulation. Sambas Number 6 of 2012 concerning Land and Rural and Urban Building Taxes.
ANALISIS NILAI ASET TETAP PADA LAPORAN KEKAYAAN MILIK DESA Eko Febri Lusiono
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.817 KB) | DOI: 10.30871/jaemb.v7i1.1384

Abstract

The initial findings of this research problem began with the 2016 and 2017 Semata Village Ownership Wealth Reports which were reported to be not in accordance with the Realization of the Semata Village Revenue and Expenditure (APB) for the year concerned, namely in Fixed Asset Valuation. Permendagri number 113 of 2014 concerning Village Financial Management and Permendagri number 1 of 2016 concerning Village Asset Management as the basis of applied theory to solve research problems. This applied research was conducted with triangulation data collection techniques and data analysis methods from Miles and Hubermann. The results of the study revealed that the 2016 and 2017 Semata Village Ownership Wealth Reports were not in accordance with regulations related to Village Financial Management and Village Asset Management in force in Indonesia. Based on interviews, the parties related to village financial management, namely the Village Head, Village Secretary, and Village Treasurer are still imperfect in understanding the technicalities of Village Property Wealth Reports, these factors being one of the causes of the Village Property Report. Applied recommendations for solving problems have been presented in the analysis of this research data.
Co-Authors Eliza Noviriani Mahyus Munandar Munandar SUHARMAN Suharman Suharman U Ari Alrizwan Yuli Yanti Yuliansyah