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All Journal Indonesian Accounting Research Journal
Rahma Nazilla Muhammad
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kompetensi Perangkat Desa Dan Penerapan SISKEUDES Terhadap Kualitas Laporan Dana Desa Raidah Adillah; Rahma Nazilla Muhammad; Arif Apriady
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

According to the BPKP (Financial and Development Audit Agency) there are two factors that affect the quality of village fund reports, namely competent human resources and adequate information technology. This study aims to determine the effect of village apparatus competence and the application of SISKEUDES on village fund financial reports. This research is descriptive quantitative and conducted in the Village District Arjasari, Bandung Regency. The sampling method used was non-probability sampling with purposive sampling technique. The research respondents were 77 people. The data collection method used was a questionnaire, and the data were processed using multiple linear regression analysis. The results showed that the competence of village employees and the implementation of the village financial system had a partial and simultaneous positive effect on the financial statements of village funds in eleven villages in Arjasari Sub- District.
Analisis Kebijakan Penerapan E-SAMSAT Pembayaran Pajak Kendaraan Bermotor dalam meningkatkan Pendapatan Asli Daerah Habibah Nurul Fitri; Rahma Nazilla Muhammad; Mia Rosmiati
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.871 KB)

Abstract

This study aims of this research is to find out how policy the implementation of E-SAMSAT payment of motor vehicle tax (PKB) to increase the locally generated revenue (PAD) and the obstacles they face. This is a descriptive research with qualitative and data sources from both primary and secondary data. The techniques of data collection used documentation and interview studies with the Miles and Huberman models as data analysis techniques. The results of the study found that policy the implementation of E-SAMSAT PKB payments could increase PAD viewed from the dimensions of communication, resources, disposition, and bureaucratic structure in general is good. This is evidenced by an increase in PKB revenues in 2016-2019, which resulted in an increase in PAD. However, the obstacles experienced by E-SAMSAT both internally and externally in its implementation still often occur. These obstacles include the mismatch data, double transactions, inappropriate data input, system failure, validation of STNK which still has to be done at the SAMSAT office, the community those who are not literate with the technology, public doubts about the validity of E-SKKP, and the socialization has not been distributed.
Co-Authors Arif Apriady Habibah Nurul Fitri Mia Rosmiati Raidah Adillah