Article Per Year (5 Year)
p-Index From 2021 - 2026
2.147
P-Index
This Author published in this journals
All Journal Agregat: Jurnal Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business Jurnal ULTIMA Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Kewarganegaraan Jurnal Akuntansi dan Keuangan (JAK) Journal of Social Research International Business and Accounting Research Journal Jurnal Magister Akuntansi Trisakti International Journal of Business and Applied Economics (IJBAE)
Saring Suhendro
Universitas Lampung
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH Saring Suhendro
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2574

Abstract

The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant positive effect on the reliability of local government financial reports, and the internal control system measured by weaknesses in the internal control system has a significant negative effect on the reliability of local government financial reports. However, efficiency does not have a significant effect on the reliability of local government financial reports.
Digital Tax Transformation: The Impact of Online Tax Systems on Local Taxpayer Compliance in Pringsewu Regency Tri Sari Werdoningsih; Saring Suhendro; Ninuk Dewi K
Journal of Social Research Vol. 5 No. 6 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i6.3193

Abstract

Low taxpayer compliance is still the main challenge in optimizing regional tax revenues, so it is necessary to innovate tax services that are easier, more efficient, and more transparent. The implementation of the online tax system is expected to encourage increased compliance of regional taxpayers through easy access and acceleration of the administrative process. This research aims to analyze the impact of the implementation of an online tax system on local taxpayer compliance in Pringsewu Regency. The method used is qualitative research with a descriptive approach through literature review and secondary data analysis supported by questionnaire results in the thesis as the primary source. Data collection techniques were conducted through literature review and document analysis, while data analysis was performed descriptively by interpreting empirical findings and relating them to relevant theories. The research results indicate that the implementation of the online tax system received a very good rating with an average of 4.30, reflecting the system’s ease of use, security, and efficiency, while the level of taxpayer compliance fell into the fairly good category with an average of 3.52 or 70.41%, with strengths in payment compliance and weaknesses in voluntary reporting. These findings indicate that the online tax system contributes positively to increased compliance but has not yet fully encouraged voluntary compliance. This study concludes that the optimization of the online tax system must be accompanied by improved education and service quality to enhance taxpayer compliance sustainably.
Co-Authors Amelia, Yunia Azolla Degita Azis Eka Aprilia Fajar Gustiawaty Dewi I Wayan Suartana Komalasari, Agrianti Mega Metalia, Mega Muhammad Puji Prawiroyudo Ninuk Dewi K Rendi Wibowo Rindu Rika Gamayuni Sari Indah Oktanti Sembiring Sella Yunita Tri Joko Prasetyo Tri Sari Werdoningsih Usep Syaipudin Watim Maysaroh Zulma, Gandy Wahyu Maulana