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Pengaruh Transparansi, Kompetensi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa pada Kantor Desa Se-Kecamatan Tirtajaya Kabupaten Karawang Shintarani Intan Sundari; Devi Astriani; Fista Apriani Sujaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1378

This research examines the influence of Transparency, Competence and Community Participation on the level of Accountability in Village Fund Management. Village funds are a vital resource for development at the local level and play a key role in improving the welfare of rural communities. The data used in this research is primary data based on questionnaires distributed to village officials and some to the community to obtain 150 respondents. This research uses quantitative methods, survey approaches, interviews and field observations. The sampling technique was determined using the saturated census method. This research method uses a sample of village officials who work at the Village Head Offices in Tirtajaya District, namely officials who have at least elementary/middle school education and have worked for more than one year. The choice of hypothesis testing in this study used multiple linear regression using the SMART PLS program. The main objective of this research is to explain whether the level of transparency in village fund management, competence and active community participation has a positive impact on accountability in village fund management. This research aims to provide better policy guidance in improving the efficiency and integrity of village fund management. The results of this research show that transparency, competence and community participation have a positive and significant effect on accountability in village fund management.

Pengaruh Transparansi, Kompetensi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa pada Kantor Desa Se-Kecamatan Tirtajaya Kabupaten Karawang Shintarani Intan Sundari; Devi Astriani; Fista Apriani Sujaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1378

This research examines the influence of Transparency, Competence and Community Participation on the level of Accountability in Village Fund Management. Village funds are a vital resource for development at the local level and play a key role in improving the welfare of rural communities. The data used in this research is primary data based on questionnaires distributed to village officials and some to the community to obtain 150 respondents. This research uses quantitative methods, survey approaches, interviews and field observations. The sampling technique was determined using the saturated census method. This research method uses a sample of village officials who work at the Village Head Offices in Tirtajaya District, namely officials who have at least elementary/middle school education and have worked for more than one year. The choice of hypothesis testing in this study used multiple linear regression using the SMART PLS program. The main objective of this research is to explain whether the level of transparency in village fund management, competence and active community participation has a positive impact on accountability in village fund management. This research aims to provide better policy guidance in improving the efficiency and integrity of village fund management. The results of this research show that transparency, competence and community participation have a positive and significant effect on accountability in village fund management.

The Influence Of Students' Spirituality And Religiosity On The Use Of Shopee Paylater Facilities With Usury As A Moderating Variable Fadhila Nur Kharisma; Devi Astriani; Fista Apriani Sujaya
International Journal of Management, Economic, Business and Accounting Vol. 3 No. 2 (2024): International Journal of Management, Economic, Business and Accounting (IJMEBA)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/ijmeba.v3i2.109

Purpose of the study — To examine the influence of religiosity and spirituality of Faculty Of Economics and Business and Islamic education students on the use of Shopee PayLater. Research method— This study employs a descriptive verification approach with a quantitative method, utilizing a questionnaire as a survey tool. A sample of 359 respondents was selected using the Slovin formula, and analysis was conducted through a multiple regression model Result— The study found that both spirituality and religiosity levels have a significant negative effect on the use of Shopee PayLater. Additionally, student spirituality and religiosity significantly influence the use of Shopee PayLater, with usury acting as a moderating factor Conclusion— The findings indicate that higher levels of spirituality and religiosity among students lead to decreased usage of Shopee PayLater, highlighting the potential impact of ethical considerations in financial decision-making

Comparative Analysis Of Green Accounting Practices Of Indonesian Companies (Case Study Of Service Companies And Trading Companies 2020-2022) Fadilla Ardhyanita; Fista Apriani Sujaya; Meliana Puspitasari
International Journal of Management, Economic, Business and Accounting Vol. 3 No. 1 (2024): International Journal of Management, Economic, Business and Accounting (IJMEBA)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/ijmeba.v3i1.95

Purpose of the study — The purpose of this study is to compare awareness, responsibility, reporting, and environmental audits in service companies and trading companiesResearch method — This study uses a comparative hypothesis test conducted using an independent sample test or independent variable difference test with the Mann Whitney U-test. The data processed is non-parametric statistics. The research subjects are 16 service companies and 16 trading companies listed on the Indonesia Stock Exchange for the period 2020-2022.Result— The results of this study indicate that in testing in 2020 and 2021 there are no differences in green accounting awareness, green accounting responsibilities, green accounting reporting, and environmental audits in service companies and trading companies. In 2022, there are no differences in green accounting awareness, green accounting responsibilities, and green accounting reporting in service companies and trading companies, but there are differences in environmental audits.Conclusion— The application of green accounting is expected to be able to meet the needs of companies in identifying and presenting information related to social and environmental responsibility. The findings suggest that service companies and trading companies have similar practices in green accounting awareness, responsibilities, and reporting, but differ in environmental audits in 2022.

Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, dan Pengendalian Internal terhadap Kinerja Pegawai pada Kantor Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang Shafa Humaira; Fista Apriani Sujaya; Trisyanto, Ade
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1312

The study conducted arose due to a decrease in employee performance in 2021 compared to 2020. Data collection using a questionnaire method with a population of 50 employees. Employee performance at the Karawang Regency Personnel and Human Resources Development Agency Office is the focus of the study carried out with the aim of understanding the role of information systems, work motivation, and internal control. Data were analyzed using SPSS descriptive techniques and multiple linear regression. Referring to the significance value of 0.005 <0.05, it means that the information system variable has a significant influence on the employee performance variable. The significance value of the employee work motivation relationship, namely 0.000, is still below the 0.05 figure so that the work motivation variable has a significant effect on employee performance. Meanwhile, the internal control variable has a significance value of 0.014, which is still below 0.05, so it can be interpreted that this variable affects employee performance. A significant value of 0.000 <0.05 indicates that accounting information systems, work motivation, and internal control affect employee performance. Based on these findings, improved accounting information systems, worker motivation, and the establishment of strong internal controls all contribute to better job performance. Things to do include implementing accounting information systems that help employee welfare and ensuring employees receive proper supervision

Analisis Perbandingan Pengenaan Pajak Penghasilan Final Dan Perhitungan Pajak Penghasilan Non Final Pada UMKM: Studi Kasus Pada Cv Xyz Di Kabupaten Karawang Seli Marlina; Lilis Lasmini; Fista Apriani Sujaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2959

This research was conducted to make a comparison between the imposition of non-final tax and final tax in calculating corporate income tax on CV. XYZ for research materials in its calculations uses data in 2022. The research method in this article is to use descriptive qualitative research, based on the phenomenon being studied and interviews with research sources. From this research it can be concluded that when calculating Non-Final Income Tax on CV. XYZ the resulting value is smaller than the Final Income Tax calculation on CV. XYZ, this difference shows that although Final PPh is greater than Non-final PPh, in terms of the rules and calculations of Final PPh it is simpler. And also the Final Income Tax calculation is more efficient even though the tax value is greater.

Peran Wajib Pajak Kendaraan Bermotor Atas Kebijakan Pemutihan Pajak dan Pajak Emisi Karbon di Kabupaten Karawang Tania Meilani; Lilis Lasmini; Fista Apriani Sujaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2960

Tax whitening policies and motor vehicle carbon emission policies are one of the things that need to be considered, where the tax whitening policy must be seen as to the effectiveness of the policy and the carbon emission tax must be structured so that it can be accepted by the public. This research was conducted with the aim of knowing, analyzing and explaining the tax whitening policy and vehicle carbon emissions tax policy in Karawang Regency. This research uses a qualitative research approach with descriptive analysis methods. Research data was taken through field observations, interviews and literature studies. Based on the results and discussion, it was found that the effectiveness of the Vehicle Tax Reduction Program in Karawang, which is carried out regularly every year and socialization is carried out through various media, has succeeded in creating enthusiasm and community participation. This positive response can be seen from the increase in tax revenue and active taxpayer participation during the tax whitening period. If the vehicle carbon emissions tax policy is implemented in Karawang Regency, it has the potential to reduce pollution levels by 10%. However, taxpayers have had little response to this policy because it will increase the amount of responsibility for paying vehicle tax. The conclusion confirms that the tax whitening program is effective in achieving tax revenue objectives and stimulating community participation. The carbon emissions tax policy still needs to be thoroughly disseminated to the public so that the main objectives of the policy are conveyed well.

Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, dan Pengendalian Internal terhadap Kinerja Pegawai pada Kantor Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang Shafa Humaira; Fista Apriani Sujaya; Trisyanto, Ade
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1312

The study conducted arose due to a decrease in employee performance in 2021 compared to 2020. Data collection using a questionnaire method with a population of 50 employees. Employee performance at the Karawang Regency Personnel and Human Resources Development Agency Office is the focus of the study carried out with the aim of understanding the role of information systems, work motivation, and internal control. Data were analyzed using SPSS descriptive techniques and multiple linear regression. Referring to the significance value of 0.005 <0.05, it means that the information system variable has a significant influence on the employee performance variable. The significance value of the employee work motivation relationship, namely 0.000, is still below the 0.05 figure so that the work motivation variable has a significant effect on employee performance. Meanwhile, the internal control variable has a significance value of 0.014, which is still below 0.05, so it can be interpreted that this variable affects employee performance. A significant value of 0.000 <0.05 indicates that accounting information systems, work motivation, and internal control affect employee performance. Based on these findings, improved accounting information systems, worker motivation, and the establishment of strong internal controls all contribute to better job performance. Things to do include implementing accounting information systems that help employee welfare and ensuring employees receive proper supervision

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