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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan Jurnal Manajemen Dan Kewirausahaan JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Ilmiah
Mulyati Akib, Mulyati
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JURNAL AKUNTANSI DAN KEUANGAN

 1 
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Pudaria Jaya Kecamatan Moramo) Akib, Mulyati; Nurnaluri, Sitti; Sutrawati, Kadek
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

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
ANALISIS ANGGARAN BELANJA DAERAH SEBAGAI ALAT PENGENDALIAN PADA BADAN PENGELOLAA KEUANGAN DAN ASET DAERAH KABUPATEN BOMBANA Sari, Ika Maya; Akib, Mulyati; Shesillia, Anggini
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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
PENGARUH TANGGUNG JAWAB MORAL DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK BADAN (Studi pada Kantor Pelayanan Pajak Pratama Kendari) Akib, Mulyati; Sari, Ika Maya; Asnia, Asnia
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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.
ANALISIS PENERAPAN SISTEM E-FILING DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN (SPT) WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA KENDARI) Akib, Mulyati; Amdayani, Lia
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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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
Co-Authors -, Muhalip Abdul Manaf Manaf, Abdul Manaf Adji , Wisnu Amdayani, Lia Amrullah Ariani , Wa Ode Rachmasari Asnia, Asnia Dali, Nasrullah Hadisantoso, Erwin Husin Indah , Annisa Putri Intihanah Kamba, Rahmatia Lestari, Kurnia Cahya Mildamayanti, Mildamayanti MMSI Irfan ,S. Kom Muhalip, Muhalip Muntu Abdullah, Muntu Mustarim, Israwati Nasrullah Dali Nur Asni Nurdin, Emillia Nurnaluri, Sitti Purnaman, Si Made Ngurah Putera, Asrip Rosnawintang, Rosnawintang Safaruddin Sari, Ika Maya Shesillia, Anggini Suharningsih , Meri Sutrawati, Kadek Wawo, Andi Basru Yusuf, Akhmad Khanafi