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All Journal JURNAL AKUNTANSI DAN KEUANGAN JURNAL AKUNTANSI Khazanah Sosial Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Journal of International Conference Proceedings Dinamis: Jurnal Pengabdian Kepada Masyarakat
Sulvariany Tamburaka, Sulvariany
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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EVALUASI KEMANDIRIAN DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) Haerani, Haerani; Rimporok, Christian; Tamburaka, Sulvariany
JURNAL AKUNTANSI Vol 1, No 1 (2016): Akuntansi
Publisher : JURNAL AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.769 KB)

Abstract

This research aims to determine the level of financial independence to thereception area of the original income of Kendari City by comparing the transfer offunds from the central government. Data was collected by interviews anddocumentation. The analytical method used is ratio analysis method. Equipmentused in the study is the Regional Independence RatioThe results of this study showed that the ratio of local governmentKendari City already does not depend kepaada transfer funds from the provinceduring the period 2012 to 2013. It can be concluded that the independence of theregional government of Kendari in meeting the funding requirements to performthe duties of governance, development, and social service to the community hasbeen very high and even increased year by year, from 111% in 2012 to 112% in2013. This means that the governments dependence on equalization fundKendari City center is already very low.Keywords: Independence Regional, Local Revenue Receipts, and FundBalance/Funds Transfer
EVALUASI PENERIMAAN PAJAK DAERAH SEBAGAI ELEMEN PENDAPATAN ASLI DAERAH KABUPATEN KONAWE Tamburaka, Sulvariany; Hasbuddin, Hasbuddin; Pina, Adol
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACT The aim of this research is to find the effectiveness and contribution of the local tax to PAD in Konawe. The type of data used is quantitative data and qualitative data. Technical aggregate of the data used in interview, documentation, adn study literature. The research method used is descriptive method.            The result of this  research show that revenue from 2013 amount of 118%, while in 2014 and 2015 amount of 109%. Therefore, averaged of revenue during in 2013-2015 amount of 112%. Thus based on the criteria of effectiveness that has been determined the local tax revenue has been very effective, because the target achieved more than 100%. While the local tax contribution in increasing the original revenue of districts in Konawe in 2013-2015 an average of 25%. Based on the criteria of contribution that have been determined quite contribute, which is caused by local tax revenue from year to year continue to increase. Keywords: Evaluation, Local Tax Revenue, Local Revenue. 
BIMBINGAN TEKNIS PENGGUNAAN APLIKASI SI APIK DALAM MENYUSUN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KOTA KENDARI Tamburaka, Sulvariany; Wawo, Andi Basru; Intihanah, Intihanah; Nurnaluri, Sitti; Safaruddin, Safaruddin
Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum, Ekonomi Vol 2, No 3 (2021): OKTOBER
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.498 KB) | DOI: 10.52423/anoa.v2i3.21475

Abstract

Tujuan kegiatan pengabdian ini adalah untuk memberikan pengetahuan, pemahaman dan keterampilan kepada para pelaku UMKM di Kota Kendari mengenai penggunaan aplikasi SI APIK dalam menyusun laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK-EMKM) yang berlaku. Metode yang akan digunakan adalah  pendekatan persuasif edukatif berupa penjelasan teoritis disertai praktik penggunaan aplikasi SI APIK dalam menyusun laporan keuangan sesuai jenis usaha, serta diskusi dan tanya jawab untuk mengetahui pemahaman para pelaku UMKM di Kota Kendari. Hasil pengabdian kepada masyarakat dalam upaya meningkatkan pengetahuan dan pemahaman para pelaku UMKM di Kota Kendari tentang penyusunan laporan keuangan sesuai SAK-EMKM dengan menggunakan aplikasi SI APIK sangat penting, mengingat  laporan keuangan menjadi dasar dan pedoman bagi para pelaku UMKM untuk mengetahui posisi keuangan dan kinerja keuangan usahanya serta dapat  memenuhi minimal laporan keuangan untuk pengajuan kredit. Perkembangan UMKM di Kota Kendari pada semua sektor usaha sangat pesat dari tahun ke tahun dan turut berkontribusi dalam pertumbuhan ekonomi Kota Kendari. Namun, masih banyak para pelaku UMKM yang belum mengetahui dan memahami pencatatan transaksi dan penyusunan laporan keuangan yang mengakibatkan kesulitan mendapatkan bantuan kredit dari lembaga keuangan. Potensi kegiatan ekonomi bagi UMKM di wilayah Kota Kendari masih sangat besar untuk dikembangkan dengan memberikan edukasi mengenai pentingnya pencatatan transaksi dan penyusunan laporan keuangan menggunakan aplikasi SI APIK.
Enhancing Public Financial Transparency Through the Integration of Taxation, Accounting, and Social Welfare Systems Tamburaka, Sulvariany; Dali, Nasrullah
Khazanah Sosial Vol 6, No 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.40419

Abstract

This study explores the impact of taxation, accounting, and social welfare system integration on public financial transparency in Indonesia. The study collected data from government reports and interviews with financial policy experts, auditors, and government officials using mixed methods, including quantitative and qualitative analysis. The analysis results show that system integration significantly improves transparency through more accurate fiscal reporting and better access to public financial information. Challenges such as technology implementation costs, bureaucratic resistance, and capacity gaps still hamper the integration process. These findings align with existing literature, which underlines the importance of political support and capacity building to overcome these obstacles. This study recommends better training and international support to support system integration efforts and improve accountability and public trust in state financial management.
The Analysis of E-System Effectiveness to Increase Individual Taxpayer Compliance in Submitting Annual Returns Parintak, Ulvy Restiana; Awaluddin, Ishak; Tamburaka, Sulvariany; Hadisantoso, Erwin
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3346

Abstract

This study aims to determine the effectiveness and role of the electronic taxation system in enhancing taxpayer compliance. Data collection methods in this study included questionnaires, interviews, and documentation, analyzed using descriptive techniques. The results showed that the efficiency of the electronic taxation system, particularly in the form of e-SPT within the Kendari General Tax Administration, was classified as effective in 2020. This indicates that the e-SPT application was implemented effectively, simplifying the process for taxpayers to complete their annual tax returns (SPT) electronically. Similarly, the effectiveness of the electronic system in the form of an electronic archive in 2020 was classified as very effective. This signifies that electronic media are highly beneficial for taxpayers in reporting SPT, as the system operates online and in real-time. Additionally, the number of SPT reports increased significantly with the availability of an electronic archive compared to the manual reporting system. Consequently, the improved efficiency of the electronic taxation system was strongly correlated with a higher level of taxpayer compliance, as taxpayers fulfilled their tax obligations to the maximum.Keywords: Compliance; e-Filing; e-SPT; Personal Taxpayer; Taxation e-System
Pengembangan Usaha Ekonomi Produktif Melalui BUMDes Dalam Mendukung Pemulihan Ekonomi Pedesaan di Kecamatan Konda Kabupaten Konawe Selatan Provinsi Sulawesi Tenggara Nur, Syamsir; Mas’ud, Arifuddin; Suriadi, Laode; Tamburaka, Sulvariany; Ariani, Wa Ode Rachmasari
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Desember 2022
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v2i2.5857

Abstract

During the pandemic, the village’s economic condition was also depressed due to a decrease in consumer purchasing power (demand side) and disruption to the price and distribution of agricultural production inputs (supply side). Therefore, the recovery of the village economy is directed at maintaining food security, revitalizing Village-Owned Enterprises (BUMDes), digitizing the economy and cash-intensive work programs which are elaborated by considering the potential and various limitations that each village has. BUMDes which have a core business in managing village economic potential, but their ability to play an economic role in the village is still weak, so it needs to be strengthened to bridge the development of local resources, restore the community’s economy, and become a driving force for the village economy. This service activity is carried out to assist the village government and BUMDes managers in mapping village productive economic businesses, developing BUMDES management as well as introducing village development stakeholders in preparing various development planning documents. With this service, the community of village business actors, BUMDes managers and village officials have the same knowledge and understanding regarding business revitalization through BUMDes development. In addition, the need for BUMDes governance training and assistance both from managerial aspects, business unit (operational) aspects and administrative aspects is fulfilled from this community service activity.
Co-Authors Ariani, Wa Ode Rachmasari Christian Rimporok, Christian Dali, Nasrullah Hadisantoso, Erwin Haerani Haerani Hasbuddin, Hasbuddin Intihanah, Intihanah Ishak Awaluddin Mas’ud, Arifuddin Nur, Syamsir Nurnaluri, Sitti Parintak, Ulvy Restiana Pina, Adol Solly Aryza Suriadi, Laode Wawo, Andi Basru