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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Diponegoro Journal of Accounting Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Ilmu Administrasi Negara (JUAN) Gorontalo Accounting Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Information System, Applied, Management, Accounting and Research Journal of Public Administration and Local Governance Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan TECHNOBIZ : International Journal of Business Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Jurnal Syntax Transformation ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Solidaritas: Jurnal Pengabdian Jurnal Pengabdian Masyarakat Tjut Nyak Dhien JOEL: Journal of Educational and Language Research Jurnal Riset Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Accounting Analysis Journal Journal of Business and Information System Jurnal Analisis Bisnis Ekonomi Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Suci Nasehati Sunaningsih
Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The compliance factors of motor vehicle tax payments in Central Java Province Sunaningsih, Suci Nasehati; Khotijah, Siti Afidatul; Priyono, Nuwun
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.229

Abstract

The number of motorized vehicles is always increasing, which is used by local governments to optimize regional tax revenues through Motor Vehicle Tax. The Covid-19 pandemic has had an impact on the emergence of government programs to ease the burden on society through amnesty of fines, known as tax bleaching. Restrictions on activities due to the pandemic have also encouraged local governments to innovate by creating application-based online tax payment systems. This research aims to analyze the influence of Modernization of the Tax Administration System, Service Quality, and Tax Bleaching on Compliance with Motor Vehicle Tax Payments in Central Java Province. The method used is a quantitative method using primary data through distributing questionnaires. The sampling method used a simple random sampling technique and data obtained from 522 respondents. Data analysis uses multiple linear regression. The results of the analysis show that the variables Modernization of the Tax Administration System, Service Quality, and Tax Bleaching have a positive and significant effect on compliance of Motor Vehicle Tax payments in the Central Java Province region.
Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA MAGELANG TAHUN 2018 - 2021 Damayanti, Amanda Yulia; Afifah, Annisa Nur; Sunaningsih, Suci Nasehati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1476

Abstract

Taxes are an obligation that is inherent in every individual who meets the requirements as a taxpayer. The government collects taxes as a separate levy in accordance with regulations and as part of the role of taxpayers in fulfilling tax obligations to support national development. The purpose of this research is to determine the extent of the contribution of Motor Vehicle Tax (PKB) in increasing the Regional Original Revenue (PAD) OF Magelang City from 2018 – 2021. The method used in this study is quantitative method using secondary data obtained from the official website of Magelang City and Central Java BPS. The results of this study show that the average target and realization of Magelang City’s PAD always increase from year to year over the last five years from 2017 – 2021. The average growth rate of motor vehicle tax in Magelang City for four yearfrom 2019 – 2022 is 12,71%, while the average contribution of motor vehicle tax over five years is 7,35%. In 2018, the contribution was 0,029% and in 2019 it was 0,089%. This research is expected to provide input for local government on the importance of collecting motor vehicle taxes to increase the Regional Original Revenue (PAD) of Magelang City.
Analisis Penerapan Program Inovasi Pada Disdukcapil Kota Magelang Tahun 2020 Prastya, Yoshandi Rendra; Sunaningsih, Suci Nasehati
Jurnal Ilmu Administrasi Negara (JUAN) Vol 8 No 2 (2020): November, 2020
Publisher : Program Studi Ilmu Administrasi Negara FISIP UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/juan.v8i2.2686

Abstract

Public services come with a variety of forms of services provided. The purpose of the research is to find out the implementation of public service innovation in the Civil Population and Recording Office of Magelang. With the public service through the innovation program carried out is expected to increase the achievement in the distribution of death certificates as well as birth certificates. This type of research is qualitative by describing the implementation of SI SAKTI and SI BULAN public service innovations in the Civil Population and Recording Office of Magelang. This type of research is a case study. In data collection used interview and observation techniques. Data analysis techniques use data reduction, data feed and conclusion drawing. The results of the study describing the implementation of public service innovations in the form of SI SAKTI (ready deliver death certificates) and SI BULAN (mother action home carrying birth certificate) showed positive results in the distribution of death certificates and birth certificates according to the Disdukcapil Magelang city, in addition to socialization information about innovations that have been conveyed through the website and the village in the ownership of personal data such as ownership of death certificate and birth certificate. Ownership of personal data increased from the previous month after this innovation was implemented.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Intervening Risma Wira Bharata; Octavia Laksmi Pramudyastuti; Suci Nasehati Sunaningsih
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1879

Abstract

Penelitian ini mempunyai tujuan untuk mencari pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel intervening pada sekolah inklusi di Kabupaten Gunungkidul. Penelitian ini menggunakan metode survai dengan menyebarkan kuesioner yang terdiri dari 6 item pertanyaan untuk senjangan anggaran, 5 item pertanyaan untuk partisipasi anggaran, dan 9 item pertanyaan untuk komitmen organisasi. Sampel penelitian ini adalah 100 kepala sekolah inklusi dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusi. Penentuan sampel menggunakan purposive sampling. Setelah data terkumpul, selanjutnya diolah menggunakan analisis jalur atau Partial Least Square (PLS) dengan software PLS 3.0 Penelitian ini menghasilkan bahwa partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dengan nilai t-statistic 0.431, partisipasi anggaran terhadap komitmen organisasi 0.866 dan komitmen organisasi berpengaruh terhadap senjangan anggaran dengan t-statistic 0.822, ketiga hipotesis ini tidak terdukung (hipotesis tidak ditterima) karena mempunyai nilai kurang dari1,64
Administrative Cost Inefficiency of Local Tax Collection: Comparing Cities and Regencies in Supporting SDG 16 Jalu Aji Prakoso; Arif Rahman Saleh; Suci Nasehati Sunaningsih; Khresna Bayu Sangka
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.160

Abstract

Objective: To measure the technical efficiency of local tax collection and identify the factors affecting the technical inefficiency of tax collection administrative costs in regency and city governments in Central Java Province. Method: Employing a quantitative approach using cross-sectional data from 35 regencies and cities in Central Java Province in 2019. Tax collection administrative costs are measured using the expenditure approach and analyzed using Stochastic Frontier Analysis (SFA) with Maximum Likelihood Estimation (MLE). Results: Local Own-Source Revenue (PAD) has a positive and significant effect on tax collection administrative costs. Gross Regional Domestic Product (GRDP) has a negative and significant effect, indicating that stronger economic activity improves tax collection efficiency. Population size significantly affects administrative costs, while the administrative status dummy variable reveals efficiency differences between regency and city governments. In addition, the size of the administrative area has a significant negative effect on technical inefficiency. The average technical efficiency of local tax collection reaches 87.34%, indicating that there is still room for efficiency improvement. Novelty: Contributing to the local public finance and sustainable governance literature by applying Stochastic Frontier Analysis (SFA) to evaluate tax collection administrative efficiency and comparing efficiency performance between regency and city governments in Central Java. The findings provide empirical evidence on how efficient local tax administration can support SDG 16 through the strengthening of effective and accountable public institutions under fiscal decentralization.
Analisis Pencatatan Keuangan Desa Wisata sebagai Entitas Pelaporan Akuntansi pada Desa Wisata Karangrejo Borobudur Tesa Br Simbolon; Putri Nur Setyowati; Desta Amanda Desfillia Azzahra; Suci Nasehati Sunaningsih
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2287

Abstract

This study aims to analyze the financial recording system, tourism revenue management, and the feasibility of Karangrejo Tourism Village as a public sector accounting reporting entity. The research employed a descriptive qualitative approach with field study methods. Data were collected through interviews, observation, and documentation, then analyzed using the Miles & Huberman interactive model (data reduction, data display, conclusion drawing). The results showed that Karangrejo Village's financial recording has used the Siskeudes application systematically since 2012. Tourism revenue from Punthuk Setumbu, Balkondes, and BUMDes contributes dominantly to Village Original Income (PADesa). Recording is carried out independently by each tourism unit with monthly and annual reporting, disclosed transparently to the community and local government without significant obstacles. The study concludes that Karangrejo Tourism Village is feasible as an accounting reporting entity because it has income sources, manages economic resources, conducts financial recording, and prepares accountability reports transparently and accountably.
Administrative Cost Inefficiency of Local Tax Collection: Comparing Cities and Regencies in Supporting SDG 16 Jalu Aji Prakoso; Arif Rahman Saleh; Suci Nasehati Sunaningsih; Khresna Bayu Sangka
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.160

Abstract

Objective: To measure the technical efficiency of local tax collection and identify the factors affecting the technical inefficiency of tax collection administrative costs in regency and city governments in Central Java Province. Method: Employing a quantitative approach using cross-sectional data from 35 regencies and cities in Central Java Province in 2019. Tax collection administrative costs are measured using the expenditure approach and analyzed using Stochastic Frontier Analysis (SFA) with Maximum Likelihood Estimation (MLE). Results: Local Own-Source Revenue (PAD) has a positive and significant effect on tax collection administrative costs. Gross Regional Domestic Product (GRDP) has a negative and significant effect, indicating that stronger economic activity improves tax collection efficiency. Population size significantly affects administrative costs, while the administrative status dummy variable reveals efficiency differences between regency and city governments. In addition, the size of the administrative area has a significant negative effect on technical inefficiency. The average technical efficiency of local tax collection reaches 87.34%, indicating that there is still room for efficiency improvement. Novelty: Contributing to the local public finance and sustainable governance literature by applying Stochastic Frontier Analysis (SFA) to evaluate tax collection administrative efficiency and comparing efficiency performance between regency and city governments in Central Java. The findings provide empirical evidence on how efficient local tax administration can support SDG 16 through the strengthening of effective and accountable public institutions under fiscal decentralization.
Co-Authors Abim Aulya Afifah, Annisa Nur Agus Putri Mulyaningsih Alex Johanes Simamora Alkadri Kusalendra Siharis Amanda Yulia Damayanti Annisa Nur Afifah Arif Rahman Saleh Atika Atika Bharata, Risma Wira Budi Hartono Cicih Widianingsih Damayanti, Amanda Yulia Desta Amanda Desfillia Azzahra Diah Agustina Prihastiwi Endang Kartini Panggiarti Eva wulandari, Eva Ghina Fitri Ariesta Susilo Hernita Sulistyowati Iswanaji, Chaidir Jalu Aji Prakoso Khresna Bayu Sangka Lucia Rita Indrawati Manurung, Herlina Najla Aulia Nur Ramadhianti Nibras Anny Khabibah Nina Purwaningsih Nugraheni, Agustina Prativi Nuwun Priyono Octavia Laksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Pramudyastuti, Octavia Laksmi Pramudyastuti, Octavia Lhaksmi Prastya, Yoshandi Rendra Purwaningsih, Nina Putri Nur Setyowati Renaldo Renaldo Risma Wira Bharata Rizka Faulinda Roviko Erni Anisaputri SARI, SHAFA EDITYA KARTIKA SATRIYAS ILYAS Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Tesa Br Simbolon Tiara Kasih Aprillasari Trisnasari, Regina Vivit Mariasari Yoshandi Rendra Prastya