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<![CDATA[ANALISIS PENILAIAN PERSEDIAAN PADA PT. PUTRA WIRAWAN GAS KENDARI ]]>
<![CDATA[Manaf, Abdul Manaf]]>;
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Kusmiyati, Kusmiyati]]>
<![CDATA[ JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI ]]>
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<![CDATA[This study aimed to determine whether the inventory method applied toPT. Putra Wirawan Gas Kendari accordance with PSAK No. 14. Inthepreparation of this paper, the authors chose the research object merchandiseinventory at PT. Putra Wirawan Gas Kendari.The method used in the valuation og inventory at PT. Putra Wirawan GasKendari is Deskriptive data analysis methods,namely the method of processingthe data by way of expalaining the method of inventory valuating made by thecompany with inventory valuating method in accordance with PSAK No. 14 in2012.The result of this study indicate that inventory valuation done PT. PutraWirawan Gas Kendari. Not in accordance with statement of financial AccountingStandars (SFAS) No. 14 because the company did not record the purchase costof goods (cost to transport) increase in value of inventories end represented lessthan the value that should be at the end the yearKeywords : Stock Estimastion]]>
<![CDATA[PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Pudaria Jaya Kecamatan Moramo) ]]>
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Nurnaluri, Sitti]]>;
<![CDATA[Sutrawati, Kadek]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[This study aims to determine the role of the village on the Pudaria jaya village South of Moramo fund management accountability is adequate. Data collection techniques used in this research is using interviews, documentation, and questionnaire. The sample in this study amounted to 19 people involved in fund management accountability village. This research used quantitative descriptive analysis.Results of research conducted suggests that the role of the village in a village fund management accountability can be said to have a role can be seen in the village fund management accountability. Accountability village fund management starting from the planning stage, the village did consultative meeting to discuss the Medium Term Development Plan for the Village. In the implementation of village funds grant funding submission village accompanied by RAB and the village treasurer to make payments in accordance with the RAB which has been approved by the village secretary. In the administration of cash receipts and payments made by the village treasurer done using bookkeeping inserted into a common cash book, ledger taxes and bank books. Reporting on the village fund of funds used from phase I, II, and III. In the village of accountability accountable Realization Report Implementation Budget village. Keywords: Role of the Village, the Village Fund Accountability]]>
<![CDATA[ANALISIS ANGGARAN BELANJA DAERAH SEBAGAI ALAT PENGENDALIAN PADA BADAN PENGELOLAA KEUANGAN DAN ASET DAERAH KABUPATEN BOMBANA ]]>
<![CDATA[Sari, Ika Maya]]>;
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Shesillia, Anggini]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACKThis Research aim to know difference of favourable dan unfavourable which is material among expense realization and budget at Monetary Body Organizer and Asset Area Sub-Province of Bombana. Methode Analysis the used is descriptive analysis. Result of this research indicate that Realization Budget (expens) in the year 2015 and 2016 categorized to profit (favourable) of amount of compared to slimmer realization of area budget which have been planned, so that can be said that monetary Office Body Organizer and Asset Area Sub-Province of Bombana have been able to do effectiveness of expense. Keywords: Budget, Control, Budget Variants]]>
<![CDATA[PENGARUH TANGGUNG JAWAB MORAL DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK BADAN (Studi pada Kantor Pelayanan Pajak Pratama Kendari) ]]>
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Sari, Ika Maya]]>;
<![CDATA[Asnia, Asnia]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[AbstractThe purpose of the research is knowing the effect of moral responsibility and quality of service to taxpayer compliance reporting agency inTax Office Pratama Kendari. The Data used in this research are primary data and secondary data. The population in this research are all corporate taxpayer registered for 2015. The sampling method used is siple random sampling. Questionnaires which can be processed as many as 87 from 100 questionnaires distributed. Methods of data analysis in this research is multiple linear regression methods.        The results of this research indicate the moral responsibility and the quality of services positive and significant effect to taxpayer compliance reporting agency in Tax Office Pratama Kendari. The results for the coefficient of determination total Moralresponsibility and quality of service to taxpayer comliance reporting agency R2=0,483.This number can be used to see the contribution of the Moral responsibility and quality of service to taxpayer compliance reporting egency. The figure has meaning that the contribution of Moral Responsibility and quality of service to taxpayer compliance reporting agency is 48,3%, while the remaining 51,7% was obtained from the contribution of other factors. Keywords: Moral Responsibility, Quality Of Service, Taxpayer Compliance Reporting Agency.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM E-FILING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA KENDARI) ]]>
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Amdayani, Lia]]>
<![CDATA[ JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016) ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN KEUANGAN ]]>
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<![CDATA[ABSTRACT This research aims to know the difference between a taxpayer compliance in conveying SPT Annual PPh WPOP before and after the application of the system of e-filing on the KPP Pratama Kendari. In this study, the data sources used are primary and secondary data. The methods used in this research is a descriptive analysis to describe and explain the result of taxpayer compliance ratio for 3 years before and after implementing the e-filing system. Based on the results of the study it can be concluded that there is no difference between a taxpayer compliance reports annual PPh WPOP before and after the implementation of the e-filing system. This is attempted from the research results obtained the value of user contributions to e-filing tax until the year 2014 of only 3,94%, thus it can be said the implementation of the e-filing system has yet to give a positive effect against a compliance ratio of tax payers caused yet effective use of e-filing system so that it can not be a powerful solution to improve Taxpayer Compliance in conveying SPT Annual PPh WPOP in KPP Pratama Kendari. Keywords: e-filing System and Taxpayer Compliance]]>
<![CDATA[ANALISIS STRUKTUR TARIF PAJAK DALAM MELIHAT KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus pada PT. Bank Pembangunan Daerah Sulawesi Tenggara) ]]>
<![CDATA[Akib, Mulyati]]>
<![CDATA[ Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako ]]>
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<![CDATA[This study aims to determine and analyze the structure of tax rates to see taxpayer compliance which is PT. Bank Pembangunan Daerah of Southeast Sulawesi. Data collection methods used in this study are interviews, documentation and library studies. This study is descriptive analysis research. The results of this study indicate that companies that become taxpayers must have proof of registration as a taxpayer in the form of a Taxpayer Identification Number. PT. Bank Pembangunan Daerah of Southeast Sulawesi has registered as a taxpayer and had a Taxpayer Identification Number. The imposition of corporate tax rates is based on the gross circulation of the entity. PT. Bank Pembangunan Daerah of Southeast Sulawesi is subject to 25% PPh tariff since its gross circulation value exceeds Rp. 4,800,000,000. PT. Bank Pembangunan Daerah Southeast Sulawesi also reports and pays the tax liability on time and precisely the amount in accordance with the tax rates and the time stated in the SPT.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Mildamayanti, Mildamayanti]]>;
<![CDATA[Abdullah, Muntu]]>;
<![CDATA[Akib, Mulyati]]>
<![CDATA[ JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 3, No 2 (2018): JURNAL PROGRES EKONOMI PEMBANGUNAN ]]>
Publisher : <![CDATA[Pascasarjana Universitas Halu Oleo ]]>
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DOI: 10.33772/jpep.v3i2.8049
<![CDATA[Maksud dari penelitian ini adalah mengumpulkan data dari berbagai informasi yang terkait dengan Apakah Sistem Pengendalian Intern, Penerapan Standar Akuntansi Pemerintahan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan pemerintah daerah Kabupaten Konawe Selatan yang kemudian akan diolah dan dianalisis untuk mencapai hasil yang diharapkan.Hasil penelitian Ini menyimpulkan Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan Pemerintahan Daerah. Artinya Pemanfaatan Teknologi Informasi memberikan pengaruh terhadap Kualitas Laporan Keuangan. Secara simultan variabel Pengendalian Intern, Penerapan Standar Akuntansi Pemerintahan, dan Pemanfaatan Teknologi, berpengaruh signifikan terhadap Kualitas Laporan Keuangan Pemerintahan Daerah. Kata Kunci: Sistem Pengendalian Intern, SAP, Pemanfaatan Teknologi Informasi, Kualitas Laporan Keuangan.]]>
<![CDATA[PENGUJIAN EMPIRIS SKEPTISISME PROFESIONAL DALAM MENINGKATKAN KEMAMPUAN UNTUK MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA ]]>
<![CDATA[Muhalip, Muhalip]]>;
<![CDATA[Akib, Mulyati]]>;
<![CDATA[Nurdin, Emillia]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Jurusan Manajemen, fakultas ekonomi dan bisnis universitas Halu Oleo ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh skeptisisme profesional terhadap kemampuan mendeteksi kecurangan di Inspektorat Provinsi Sulawesi Tenggara. Populasi dalam penelitian ini adalah 49 supervisor dan auditor. Penentuan ukuran sampel menggunakan metode sensus. Pengumpulan data dilakukan dengan metode wawancara dan kuesioner. Analisis data yang digunakan adalah regresi linier sederhana. Hasil penelitian menunjukkan bahwa skeptisisme profesional memiliki pengaruh signifikan terhadap kemampuan mendeteksi kecurangan. Hasil penelitian ini menunjukkan bahwa skeptisisme profesional meningkatkan kemampuan auditor untuk mendeteksi kecurangan.Kata Kunci : Skeptisisme Profesional, Kemampuan Mendeteksi Kecurangan]]>
<![CDATA[ANALISIS KINERJA KEUANGAN DAN KEMAMPUAN KEUANGAN PEMERINTAH DAERAH DALAM PELAKSANAAN OTONOMI DAERAH DI PROVINSI SULAWESI TENGGARA ]]>
<![CDATA[Mustarim, Israwati]]>;
<![CDATA[Rosnawintang, Rosnawintang]]>;
<![CDATA[Akib, Mulyati]]>
<![CDATA[ JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 2 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN ]]>
Publisher : <![CDATA[Pascasarjana Universitas Halu Oleo ]]>
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DOI: 10.33772/jpep.v4i2.11008
<![CDATA[This study aims to analyze financial performance and financial capacity in implementing regional autonomy. The object of this research is financial performance and financial capacity in the implementation of regional autonomy in 2011 to 2017. The data collection techniques of this study describe, analyze and interpret the financial performance and financial capabilities of the Regency / City government of Southeast Sulawesi Province which are measured by calculating financial ratios based on reports realization of APBD for fiscal year 2011-2017 and presented in writing in a systematic manner. The results of this study found that financial performance is still not financially independent and is in an innovative relationship pattern, where external parties are still very much needed in government administration, the effectiveness of PAD is very good and indirect expenditure activities in parent regions are allocated more than 50 percent, while for autonomous regions direct expenditure is allocated more than 50 percent, financial capability measured by the degree of fiscal autonomy is in the very low category but the financial ability index is very good. Keywords: Regional Autonomy, Financial Ability, Financial Performance]]>
<![CDATA[PENGARUH HUMAN CAPITAL DAN SPIRITUAL CAPITAL TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI TENGGARA ]]>
<![CDATA[Kamba, Rahmatia]]>;
<![CDATA[Dali, Nasrullah]]>;
<![CDATA[Akib, Mulyati]]>
<![CDATA[ JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 2 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN ]]>
Publisher : <![CDATA[Pascasarjana Universitas Halu Oleo ]]>
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DOI: 10.33772/jpep.v4i2.11010
<![CDATA[Tujuan dari penelitian ini adalah untuk mencari bukti empiris tentang pengaruh human capital dan spiritual capital terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja pada Badan Pemeriksa Keuangan Provinsi Sulawesi Tenggara.Data yang digunakan dalam penelitian ini adalah data primer. Untuk analisis digunakan uji validitas dan reliabilitas sebagai uji instrumen. Penelitian ini menggunakan analisis regresi dan untuk uji hipotesis digunakan uji F dan uji t. Hasil penelitian menunjukkan bahwa human capital dan spiritual capitalberpengaruh signifikan dan positif terhadap kualitas audit.Kata Kunci : Human Capital, Spiritual Capital, Kualitas Audit]]>
