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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Sosial, Ekonomi Dan Bisnis
Baiq Solatiyah
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Economics, Econometrics & Finance Social Sciences

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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.
Sistem Bagi Hasil Peternak Sapi Ditinjau Dari Ekonomi Islam Studi Kasus Di Desa Sisik Kecamatan Praya Barat Lombok Tengah Habibul Umam Taqiuddin; Dedi Riswandi; Ria Alfiani; Baiq Solatiyah
Econetica: Jurnal Sosial, Ekonomi, dan Bisnis Vol. 4 No. 2 (2022): November 2022
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi Universitas Nahdlatul UlamaNusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/econetica.v4i2.301

Abstract

The purpose of this study was to find out the system for the results of the cattle business in Sisik Village and the distribution of the proceeds from the sale of livestock carried out by shahibul maal and mudharib according to the agreement. The method used is a qualitative method with primary and secondary data collection techniques. Based on the results of the study, it can be concluded that the profit sharing system for cattle farming in Sisik Village after being reviewed using an oral contract in its implementation, 100% capital is given to mudharib and the agreed profit sharing is 50%: 50% profit value is in accordance with the portion and responsibility answer. And the division of the calf system is by giving the first benefit to mudharib and the second to shahibul maal.
Co-Authors Andi Nurhaeda Dedi Riswandi Efendi, Alfarisi Habibul Umam Taqiuddin Ria Alfiani Septi Purwaningsih