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Andika Rante

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Author-ID : 3589075

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PATRIOTISME, KORUPSI DAN PUNGLI TERHADAP KEPATUHAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA JAYAPURA Mip Tahul Jannah; Linda Y. Hutadjulu; Andika Rante
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The purpose of this study is to analyze the effect of Patriotism, Corruption and Illicit Payment on taxation compliance. The population in this study is the individual taxpayers who were enrolled in KPPPratama Jayapura. The number of samples in this study as many as 100 respondents in the area of Jayapura. Sampling was done by using multiple regression analysis. The statistic description, validity, reability, classic assumption test, the coefficient of determination (R ² test), and partial regression test (t test) were tested in this research. Based on the result of data analysis indicated that the Patrotism has significant affect on tax compliance. However, Corruption and illicit payments have no significant affect on the tax compliance

PENGARUH AKUNTABILITAS, TRANSPARANSI DA PENGAWASAN TERHADAP KINERJA ANGGARAN BERBASIS VALUE FOR MONEY (Studi Empiris pada Pemerimtah Kota Jayapura) Cindy Arifani; Agustinus Salle; Andika Rante
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the effect of accountability, transparency, and supervision on the performance of budget based on the value for money. This research was conducted on 28 government agencies in Jayapura City. While, data collection in this research is usingquestionnaire, and sampling method that was used is purposive sampling with sample criteria that is Head of Department, Head of Finance, and Treasurer of each OPD exist in Jayapura Regency.The number ofsamples in this study approximately 100 people. The results show that accountability does not affect the performance of budget based on value for money, this means that the higher thelevel of accountability, the budget performance will be higher. Meanwhile, transparency affects budget performance: a value for money approach, this means the higher the level of transparency,the higher the budget performance. Supervision affects the performance of budget based on value for money. This means that with increasing oversight, budget performance will be increase as well

PENGARUH OPINI AUDIT TERHADAP KINERJA PEMERINTAH DAERAH DENGAN REALISASI PENDAPATAN DAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING Anthonius H. Citra Wijaya; Andika Rante; Putri Inda Ramandey
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to obtain empirical evidence about the effect of audit opinion on the performance of local governments with the realization of regional revenues and expenditures as an intervening variable in empirical studies in district and city governments in the Papua Province. Regional income is reflected in the value of absolute logarithm natural total Regional Original Income. Regional expenditure is reflected in the value of absolute natural logarithms in total Operating Expenditures.Government performance is reflected in the score of the evaluation results of SAKIP implementation. This study used 28 districts and 1 city as samples from local governments in Papua Province. The sample is determined using purposive sampling. The results of this study indicate that the audit opinion does not have a direct effect on the performance of the local government or after it has been mediated by local revenue and operating expenses. Audit opinion affects Regional Original Revenue. Regional Original Income does not affect the Performance of Local Governments. Audit Opinion has an effect on Operational Expenditures and Shopping Expenditures does not affect the Performance of Local Government

PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kota Jayapura) Stevani Veronica M. Ireeuw; Paulus Kombo Allo Layuk; Andika Rante
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine: (1) The effect of financial management on the performance of local government, as well as (2) The effect of the financial accounting system on the performance of local government areas. This type of research is causative with the population were all working units (OPD) at Jayapura City, using 34 samples obtained with different educational backgrounds. The data collection method was used a questionnaire. By using multiple regression analysis tool such as SPSSversion 16. The result shows that: (1) financial management has a negative significant effect on the performance of local government, and (2) financial accounting system area has positive significant effect on the performance of local governments

Co-Authors Agustinus Salle Anthonius H. Citra Wijaya Cindy Arifani Linda Yuliani Hutadjulu Mip Tahul Jannah Paulus K. Allo Layuk Putri Inda Ramandey Sarlota Arrang Ratang Stevani Veronica M. Ireeuw

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