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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Science and Society (IJSOC) Majapahit Journal of Islamic Finance dan Management
Siti Kustinah
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Materials Science & Nanotechnology Social Sciences

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Impact of Calibrating Public Accountability (CPA) Model and Utilization of Quality of Management Accounting Information Systems on School Organizational Performance: Survey on Private Schools in Cimahi City Siti Kustinah; Muhammad Anggionaldi
International Journal of Science and Society Vol 4 No 4 (2022): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v4i4.549

Abstract

Education is important for the progress and prosperity of the nation and state. Through education, competent and reliable human resources will be born. Minister of Education and Culture Research and Technology Nadiem Makarim in November 2019 mentioned the importance of character education in the midst of the large role of technology today. Character education will be the foundation for the nation's successors to survive and thrive in the current era of digitalization. Continuing education must be supported by safe conditions, situations and conditions. But now, especially in the past few years, the pandemic has had another effect on the world of education. The effect of this pandemic also has an impact on the achievement of performance in schools, especially schools with private status. This decline in the performance of private schools can be caused by accountability in presenting their financial statements and the use of accounting information systems. The purpose of this study was to find out how the description of accountability in private schools using accountability measurements based on Calibrating Public Accountability, description of the use of management accounting information systems, descriptions of school organizational performance and how accountability and utilization of management accounting information systems influence school organizational performance, either partially or partially. simultaneous. Based on the results of the study, it shows that the accountability variable is in very good condition. The variable utilization of accounting information systems in private schools in Cimahi City is in good condition.
Analysis of Government Accounting Treatment in Land and Building Tax Revenue to the Bandung City Government Romi Pudji Prayoga; Siti Kustinah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.786

Abstract

This study aims to analyze the accounting treatment of Rural and Urban Land and Building Tax (PBB-P2) revenue and the effectiveness of realizing its revenue as part of Regional Original Revenue (PAD) in the Bandung City Government. The research uses a qualitative descriptive approach with data collection techniques through documentation studies and interviews at the Bandung City Regional Revenue Agency (Bapenda). The data analyzed included the target and realization of PBB-P2 revenues for the 2021–2024 period, the accounting recording system, and the mechanism for collecting and paying taxes. The results of the study show that the realization of PBB-P2 revenues has not consistently reached the set target, even though in some years it has been in the effective category. In terms of accounting, the treatment of PBB-P2 revenues has been carried out in accordance with accrual-based Government Accounting Standards (SAP), with recording carried out after cash is received in the Regional General Cash Account (RKUD) through the integrated systems of SIMPBB and SIPKD. In general, the management of PBB-P2 in the city of Bandung has shown efforts towards transparent and accountable regional financial governance, but it still requires strengthening the collection strategy and optimizing the system in a sustainable manner
Co-Authors Muhammad Anggionaldi Romi Pudji Prayoga