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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekonomi, Akuntansi dan Perpajakan
Baiq Solatiyah
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Enrekang Andi Nurhaeda; Baiq Solatiyah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.468

Abstract

Adequate human resource competency supported by an internal control system is expected to create accountable and transparent village fund management. This study was conducted to determine the effect of human resource competency and internal control system on the accountability of village fund management in Enrekang district. This study uses primary data obtained from respondents' answers to the distributed questionnaires. The sampling technique used was purposive sampling so that 56 respondents were obtained. The data was processed using SPSS and analyzed using multiple regression analysis. The results of the study indicate that partially human resource competency and internal control system have a positive and significant effect on the accountability of village fund management in Enrekang district.
Faktor Faktor Yang Mempengaruhi Minat Mahasiswa Vokasi Akuntansi Untuk Bekerja Di Bidang Perpajakan Efendi, Alfarisi; Septi Purwaningsih; Baiq Solatiyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2376

Abstract

This study aims to determine the effect of financial rewards, job market considerations, and job perceptions on the interest of vocational accounting students who have taken taxation courses to work in the field of taxation. This analysis uses independent variables, namely financial rewards, job market considerations, and perceptions. The dependent variable is interest, and the sample used in this study consists of accounting students who have completed taxation courses. The sampling technique used is snowball sampling. The number of respondents whose data can be processed is 113 students, and the data will be processed using SPSS statistics. This study shows that financial rewards and job market considerations have a significant effect on the interest of vocational accounting students to pursue a career in taxation, with a significance value of 0.000 (<0.05) each. Meanwhile, perception does not have a significant effect because it has a significance value of 0.181 (> 0.05). This finding confirms that financial factors and job market opportunities are the main considerations in students' career decisions in the field of taxation.
Co-Authors Andi Nurhaeda Efendi, Alfarisi Septi Purwaningsih