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All Journal Fokus Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Ekobistek NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Journal of Governance Innovation Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Ekonomia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi, Bisnis dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Media Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Multidisiplin West Science The Es Accounting and Finance Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Trending: Jurnal Manajemen dan Ekonomi West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Management Studies and Business Journal Accounting Studies and Tax Journal Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Educational Studies and Research Journal Ekonomia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat (J-AbMas)
Siska Yulia Defitri
Universitas Mahaputra Muhammad Yamin
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Journal : Jurnal Ekonomi

 1 
ANALYSIS OF THE ASSESSMENT OF ADMISSION CONTRIBUTIONS AGAINST LOCAL REVENUES Siska Yulia Defitri Defitri; Delsi Afrini; Yandi Putra; Nidia Anggreni Das; Rasidah Nasrah
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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The effectiveness of regional revenue sources becomes a reference for the regions in preparing regional budgets and expenditures for the next period. The source of revenue that shows regional performance in increasing revenue comes from the area itself in increasing local revenue (PAD), namely taxes and fees because community participation is very dominant and is a factor for regional success in developing its area if the community participates a lot, contributing income to the area in the form of taxes and levies. Quantitative descriptive research is the aim of this study, to determine the amount of local tax contributions in generating regional income. The data uses time series data for 5 (five) years from 2017-2021. T he average PAD growth for Solok City in a period of 5 five years from 2017 -2021, has a growth of 0.38 percent per year, while the effectiveness of achieving PAD is already high, namely an annual average of 93.9. Compared to the contribution between taxes and levies that have a higher contribution to PAD is local taxes. This result can be interpreted that the participation of the people of Solok City in paying regional taxes is greater.
TIMELINESS OF FINANCIAL REPORTS AFFECTED BY INFORMATION TECHNOLOGY WITH THE QUALITY OF HUMAN RESOURCES AS A MODERATION VARIABLE Desi Permata Sari; Witra Maison; Siska Yulia Defitria
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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This study aims to look at the effect of information technology on the timeliness of financial reporting with the quality of human resources as a moderating variable in regency/city Bawaslu in West Sumatra. In this study the method used is the sampling technique, namely Total Sampling by distributing questionnaires. The variables in this study were information technology as the independent variable, timeliness of reporting as the dependent variable and the quality of human resources as the moderating variable. The analytical method used in this study is associative quantitative and Moderated Regression Analysis (MRA). The results of this study indicate that information technology has a positive effect on the timeliness of financial reporting, while the quality of human resources can strengthen the relationship between information technology and the timeliness of financial reporting.
STUDENTS’ PERCEPTIONS OF TAX EVASION ARE INFLUENCED BY THEIR UNDERSTANDING OF TAX RATES AND TAX SANCTIONS Armitha Nisa; Rita Dwi Putri; Siska Yulia Defitri
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Tax evasion in Indonesia itself is still widely practiced. Students who will later become taxpayers (WP) need to understand and about the tax rates that must be paid and the sanctions that are obtained if they are negligent in paying taxes. So that tax evasion in Indonesia can be avoided. This study aims to determine the effect of an understanding of tax rates and an understanding of tax sanctions on perceptions of tax evasion. This type of research is quantitative research with an associative approach. The population of this study were students of the Mahaputra Muhammad Yamin University Accounting Study Program who were active and registered in the odd semester of the 2022/2023 academic year. The sampling technique used was purposive sampling. The data used is primary data obtained from questionnaires distributed through the Google Form. Partially, the results of the study show that an understanding of tax rates influences perceptions of tax evasion and an understanding of tax sanctions influences perceptions of tax evasion. Meanwhile, simultaneously, an understanding of tax rates and tax sanctions influences perceptions of tax evasion.
FACTORS FOR IMPLEMENTING CAPITAL EXPENDITURE IN THE REGIONAL GOVERNMENT OF WEST SUMATRA PROVINCE 2018-2021 Nofridelfi Nofridelfi; Witra Maison; Siska Yulia Defitri
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The implementation of regional autonomy provides an opportunity for regional governments to further develop the potential of their regions. To develop the potential of the region, regional governments need to increase the capital expenditure budget. The sources of funds used to finance capital expenditure consist of Original Local Government Revenue (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Profit Sharing Funds. This research aims to determine the effect of Original Local Government Revenue (PAD) and General Allocation Funds (DAU) on Capital Expenditures. This type of research is quantitative research with an associative (relationship) approach. The population of this research is all regencies/cities in West Sumatra. The sampling technique used was total sampling. The data used is the 2018-2021 West Sumatra Province Regency/City Regional Revenue and Expenditure Budget Realization Report. Partially, the research results show that Original Local Government Revenue (PAD) influences Capital Expenditures and General Allocation Funds (DAU) also influences Capital Expenditures. Meanwhile, simultaneously, Original Local Government Revenue (PAD) and General Allocation Funds (DAU) influence Capital Expenditures.
Co-Authors Adel Ramadani Adinda Putri Syahrila Afni Yeni Afni Yeni Afni Yeni Aisyah Putri Aisyah Putri, Aisyah Ajub Ajulian ZM Ajub Ajulian ZM Akhmad Dahlan Aldo Sofari Alex Marcelline Alifa Deisma Rizika Almina, Elsa Febri Amini, Zarika Amril, Elviani Amril, Zahara Putriani Andika Isma Arfimasri Arfimasri, Arfimasri Arief Yanto Rukmana Arief Zikry Armitha Nisa Arsyabil, Trisya Aslichah Aysha Aulia Amril Azizah Charnain, Nada Bakri Bakri Bakri Chintia Devina Hamdi Chintya Maharani Dani, Dillfa Lailatul Rahmi Darawati, Silvia Das, Nidia Anggreni Daturrahmi, Sayyi Delsi Afrini Desi Permata Sari Desrial Ori Putra Dessofrida Yona Dillfa Lailatul Rahmi Dani Dini Onasis Disa Fide Kasoa Dwi Putri, Rita Dzakiyyah, Husni Taufiq Edi Firnando Eko Sudarmanto Esi Sriyanti Esi Sriyanti Fakhri Ahmadi Fatikasari, Difani Febriyan Dina Putri Fitasari, Anggi Al Fitri Rahmadani, Fitri Fitri, Nadha Aulia Hafifatul Hidayah Hafitra Halek Mu'min Halek Mu'min Hamdi, Chintia Devina Hendrayani, Eka Hidayanti Fitra Hielda Indriani Putri Hikmah, Vinka Tahiyatul Nurul Hilman, Haim Hiya, Nori Fetty Ida Nirwana Iis Daryanti Indri Apri Mayanti Isramirathul Wahyu Iwan Harsono Jihan Desra Fitria Judijanto, Loso Juita Sukraini Juita Sukraini Juita Sukraini Lili Wahyuni Lili Wahyuni Lili Wahyuni Lina Lina Loso Judijanto Maison, Witra Mardianti, Rani Marisa Penriani Mu'min, Halek Muhammad Bitrayoga Muhammad Hidayat Mutia Mulyani Mutiara Nada Azizah Charnain Nasrah, Rasidah Natasya Natasya Nina Dwi Putriani Nirwana, Ida Nofridelfi Nofridelfi Nori Fetty Hiya Nur Aliffa Putri Mesra Nurfadilla Nurfadilla, Nurfadilla Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurlisafani, Nurlisafani Nurul Faisa, Sabila Pratama, Yogi Putra, Ramadhani Kirana Putri, Afchellya Anugrah Putri, Aulia Nanda Putri, Lucy Septiana Putri, Rita Dwi Rahayu, Niken Rahmatullah, Jabil Rahmatus, Hamidah Rahmi, Iftitah Ramadhani Kirana Putra Rasidah Nasrah Rasidah Nasrah Regianta Audri Wulandari Resi Andika Putri Resti Puspita Sari Rezi Indriani Rika Lidyah Rina Dwiarti Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rizka, Inda Noferani Roza, Seflidiana Sabila Nurul Faisa Salman, Andre SARAH SARAH Seflidiana Roza Silvia Darawati Sindy Fetrisia Sinta Permata Sari Siska Septiani Siti Komariah Hildayanti, Siti Komariah Sriyanti, Esi Sukraini, Juita Susanti, Mutia Syafitri, Ella Taufik, Nur Eksa Tevi Putri Wahyu Indah Mursalini Wira Mofa Witra Maison Witra Maison Witra Maison Witra Maison Yandi Putra Yanti, Winda Yendi Putra Yeni, Afni Yopi Ofiza Yori Irawani Yovan, Afri Yulhan Yuhan