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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Proceeding International Annual Conference Economics, Management, Business, and Accounting
Ambarwati
Sekolah Tinggi Ilmu Ekonomi Nganjuk
Economics, Econometrics & Finance Social Sciences

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The Influence of Public Accountability, Service Performance and Administrative Information Systems for Producing E-KTP on Community Satisfaction (Case Study at the Nganjuk Regency Population and Civil Registration Service) Maharanto S; Muhammad Ali Lutfi; Ambarwati; Wiwin Alief Bachtiar
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

This research addresses the misappropriation of government funds allocated to public service agencies, specifically focusing on the Nganjuk Regency Population and Civil Registration Service in managing expenditures for community services. The study aims to enhance fund allocation transparency and effectiveness by examining the impact of public accountability, service performance, and the administrative information system (SIAK) for e-KTP issuance on community satisfaction. Employing a quantitative approach with a statistical description, the researchers randomly sampled 100 respondents and collected primary data through Likert-scale questionnaires. The analysis involved descriptive statistics, instrument tests, classical assumption tests, and multiple linear regression. The empirical findings indicate a significant and positive influence of public accountability, service performance, and the population administration information system on community satisfaction during e-KTP issuance. This research contributes significantly to understanding the factors shaping community satisfaction and underscores the need for transparent fund utilization and efficient service delivery in public agencies like DISPENDUKCAPIL
THE IMPLEMENTATION OF CARBON TAX IN INDONESIA: REGULATIONS, CHALLENGES, AND ITS IMPACTS Hermiliani Olpah; Ambarwati; Suwandi; Wiwin Alief Bachtiar; Lala Dwipa Ananda
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1142

Abstract

Through Law No. 7 of 2021, the Indonesian government has enacted carbon tax regulations to address climate change. While seen as an environmental and revenue solution, the policy encounters challenges. The carbon tax aims to reduce emissions and promote clean energy but poses economic risks for low-income groups. Despite potential national revenue gains, it may escalate production costs and prices, impacting domestic product competitiveness globally. Utilizing literature studies, this research analyzes the challenges, regulations, and impact of the implementation of the carbon tax in Indonesia. The study underscores the importance of considering various factors, including timing, for effective implementation. Strategic timing affects the overall economy, economic structure, and societal consumption patterns. A wellthought-out approach can enhance the carbon tax's effectiveness in reducing emissions and fostering a sustainable economic transition.
Co-Authors Lala Dwipa Ananda Maharanto S Muhammad Ali Lutfi Olpah, Hermiliani Suwandi Wiwin Alief Bachtiar