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All Journal The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Wulan D. Kindangen
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementasi sistem pengelolaan dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikbud Nomor 6 Tahun 2021 di SD Inpres Nanas Kecamatan Wasile Selatan Kabupaten Halmahera Timur Ester Arnitasya Djou; Wulan D. Kindangen
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.54

Abstract

School Operational Assistance Funds are funds provided by the government to schools. Financial management must be accounted for with transparency and accountability in accordance with BOS principles. This research aims to analyze in more depth the implementation of the School Operational Assistance (BOS) fund management system implemented by SD Inpres Nanas, South Wasile District, East Halmahera Regency Based on PERMENDIKBUD No. 6 of 2021 concerning Technical Guidelines for Managing School Operational Assistance Funds. The type of research used is qualitative with a descriptive approach. The results of research regarding the management of School Operational Assistance (BOS) funds at SD Inpres Nanas, South Wasile District regarding implementation and reporting have been carried out well in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. However, planning has not been in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. 2021 because the preparation of the school budget or RKAS has not been carried out in a transparent manner without involving parents and guardians of students, and the school has not published a joint decision regarding the preparation of the RKAS
Evaluasi sistem pengendalian internal, transparansi dan akuntabilitas dalam pengelolaan dana desa (Studi kasus di Desa Pulutan Utara, Kecamatan Pulutan, Kabupaten Kepulauan Talaud) Cristiano Sumare; Jantje J. Tinangon; Wulan D. Kindangen
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.445

Abstract

Accountable and transparent village fund management is a primary pillar of good village governance; however, its practice is often hindered by weak supervision systems and limited access to public information. This study aims to evaluate the effectiveness of the Internal Control System (ICS), transparency, and accountability in managing Village Funds in Pulutan Utara Village. Employing a descriptive qualitative method with a case study approach, data were collected through in-depth interviews and observations involving village officials and the community. The results indicate that the ICS has operated effectively structurally and administratively based on the five elements of the Government Internal Control System; yet, its function as social control remains suboptimal due to a lack of community involvement. Fund management accountability has performed well vertically towards the local government, but horizontal accountability to the community is still highly limited. Similarly, transparency functions adequately in a formal sense through village deliberations, but sustainable information accessibility remains weak due to the minimal use of written and digital media. This study implies that the fulfillment of administrative (vertical) obligations must be balanced with innovations in public information disclosure to realize substantive community participation in preventing potential deviations.
The effect of tax understanding and individual taxpayer education level on msme compliance in npwp ownership: A survey of MSMEs in Mapanget District, Manado City Nazillah Diva Adnayah Mardatillah; Harijanto Sabijono; Wulan D. Kindangen
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.476

Abstract

MSME compliance in Taxpayer Identification Number (NPWP) ownership remains low in Mapanget District, Manado City, and is thought to depend on taxpayers' tax understanding and educational background. This study examines the effect of tax understanding (X1) and individual taxpayer education level (X2) on MSME compliance in NPWP ownership (Y) using a quantitative survey of 95 MSME actors selected through purposive sampling. Data were analyzed with multiple linear regression in SPSS after instrument validity/reliability and classical assumption tests. Tax understanding had a positive and significant effect on compliance (B=0.959; t=28.960; Sig.<0.001), while education level had no significant effect (B=0.268; t=1.089; Sig.=0.279). The model was significant overall (F(2,92)=790.50; Sig.<0.001) and explained 94.4% of the variance (Adjusted R2=0.944). Given this unusually large effect size, a Harman's single-factor test indicated that common-method bias is unlikely to fully explain the result (single-factor variance=41.7%). These findings suggest that tax understanding, not formal education, is the dominant driver of formal MSME tax compliance, implying that tax authorities and MSME support agencies should prioritize understanding-based over credential-based compliance interventions.
Co-Authors Cristiano Sumare Ester Arnitasya Djou Harijanto Sabijono Jantje J. Tinangon Nazillah Diva Adnayah Mardatillah