Lili Wahyuni
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Mahaputra Muhammad Yamin

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PENGARUH PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DAN BEA BALIK NAMA KENDARAAN BRMOTOR (BBNKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI SUMATERA BARAT Rita Putri Wulandari; Rita Dwi Putri; Lili Wahyuni
Journal of Innovation Research and Knowledge Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of Motor Vehicle Tax and Motor Vehicle Transfer Fee on Regional Original Income in West Sumatra Province in 2012 - 2021. The type of data used is secondary data in the form of realization of motor vehicle tax receipts, transfer fees for motorized vehicles and regional original income for the period 2012 - 2021. The sample in this study uses total sampling. The analysis used includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, hypothesis testing, and coefficient of determination R square. The results of this study indicate that (1) Motor Vehicle Tax has an effect on Regional Original Income. This is evidenced by the value of t arithmetic 10,066 > t table 1,895 while for significance 0,000 < 0,05. (2) The Transfer Fee for Motor Vehicles does not affect the Regional Original Revenue. This is evidenced by the value of t arithmetic 1,329 < t table 1,895, while for significance 0,220 > 0,05. (3) Motorized Vehicle Tax and Motor Vehicle Transfer Fees simultaneously affect Regional Original Income. This is evidenced by the calculated F value 50,745 > F table 4,737 with a significance of 0,000 < 0,05.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI STAKEHOLDERS TERHADAP EFISIENSI PENGELOLAAN DANA PENDIDIKAN (Studi Kasus di Sekolah Dasar Negeri Se-Kecamatan IV Nagari, Kabupaten Sijunjung) Raudya Tuzzahra; Lili Wahyuni; Witra Maison
Journal of Innovation Research and Knowledge Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the Effect of Accountability on the Efficiency of Education Fund Management, the Effect of Transparency on the Efficiency of Education Fund Management and the Effect of Stakeholder Participation on the Efficiency of Education Fund Management, as well as the Effect of Accountability, Transparency and Participation of Stakeholders simultaneously on the Efficiency of Education Fund Management. This research was conducted at the State Elementary School (SD) in District IV Nagari, Kab. Sijunjung, namely 13 (thirteen) elementary schools. The data used are primary data, the sample technique used is the total sample by distributing questionnaires. The sample in this study was the entire population, namely the Principal, Treasurer, Administration, Chairman of the Committee and 1 (one) teacher representative. The results show that each variable of accountability, transparency and stakeholder participation has a significant effect on the efficiency of education fund management, then accountability, transparency and stakeholder participation have a simultaneous effect on the efficiency of education fund management.
PENGARUH RASIO PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI SUMATERA BARAT TAHUN 2017-2020 Fitri Ramadhani; Lili Wahyuni; Witra Maison
Journal of Innovation Research and Knowledge Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of the ratio of regional taxes, the ratio of regional levies, the ratio of the results of separated regional wealth management, the ratio of other legitimate regional revenues on the financial performance of the regional government. The sample used is 19 districts/cities in West Sumatra Province in 2017-2020. The sampling technique used was total sampling. The type of data used is secondary data in the form of financial reports obtained from Http://sumbar.bps.go.id. The analysis used includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, r-square coefficient of determination and hypothesis testing.The results showed that each of the variables of the Regional Tax Ratio, Regional Retribution Ratio, Separate Ratio of Regional Wealth Management Results, Other Legitimate Regional Original Income Ratios affect the Financial Performance of Regional Governments, as well as simultaneously Regional Tax Ratios, Regional Levies Ratio , Ratio of Results of Separated Regional Wealth Management and Other Ratios of Legitimate Regional Original Income affect the Financial Performance of Regional Governments