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All Journal Madani: Jurnal Pengabdian Ilmiah. Contemporary Journal on Business and Accounting
Abdul Rival
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT Abdul Rival; Marwah Yusuf; Sufiati Sufiati
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.876 KB) | DOI: 10.58792/cjba.v2i2.27

Abstract

Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method. Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. Originality – The population in this study were all regional organizations totaling 52 OPD. Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance Paper Type Research Result
Pelatihan Penyusunan Laporan dan Pelaporan Pajak untuk Koperasi Kabupaten Pindrang Dahniyar Daud; Hisnol Djamali; Haliah; Gunawan; Yudi Akhmad Sadeli; Abdul Rival; Muhammad Alif
Madani: Jurnal Pengabdian Ilmiah Vol. 5 No. 2 (2022): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/md.v5i2.2824

Abstract

This training aims to enhance understanding of the processes for recording, preparing, and reporting taxes for Pinrang Regency cooperatives. The participants in this program were the managers and supervisors of each cooperative registered in Pinrang Regency, with 25 participants representing each of the 72 cooperatives in Pinrang Regency. This research method employed a participatory strategy in which subject-matter experts present material in lectures, followed by direct discussions and training on developing joint tax returns. In addition to completing a questionnaire, participants in the BUMDes financial training also employed this strategy. The outcomes of this training indicated that the socialization of tax preparation procedures for cooperatives enhanced managers' knowledge of tax preparation and reporting strategies.
Co-Authors Dahniyar Daud Gunawan Haliah, Haliah Hisnol Djamali Marwah Yusuf Muhammad Alif Sufiati Sufiati Yudi Akhmad Sadeli