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Journal : AKUNTABILITAS

Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah Dwi Sulistiani
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.741 KB) | DOI: 10.15408/akt.v12i2.9662

Abstract

This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.
Peningkatan Voluntarty Tax Compliance dan Kinerja Direktorat Jenderal Pajak Dwi Sulistiani; Yona Octiani Lestari
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.947 KB) | DOI: 10.15408/akt.v10i2.6135

Abstract

This study aimed to compare the tax revenue between before and after the implementation of Government Regulation No. 46 In 2013, and knowing the efectiveness of voluntary tax compliance’ increase tax-payer for SMEs. The study was conducted by using a mixed method in which for the first goal using different test methods of quantitative premises while the second goal using qualitative descriptive method to illustrate the effectiveness of the regulation. The results showed that the tax revenue after the implementation of  the regulation indeed there is a greater difference than before the implementation of these regulations. The second result shows that the application of the regulation is less effective in the first 5 months of implementation.