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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Anthon S. Y. Kerihi
Unknown Affiliation
Economics, Econometrics & Finance Other

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Pengaruh Sistem Pengendalian Internal dan Moralitas Individu Terhadap Pencegahan Fraud Pengelolaan Keuangan Desa : Studi pada Dinas PMD Kabupaten Timor Tengah Selatan Septianing K. Saununu; Anthon S. Y. Kerihi; Yohana F. Angi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.2959

Abstract

This research aims to find out the influence of the internal control system and individual morality on the prevention of fraud in the financial management of the village in South Central Timor District. The population in this study is the village chief, village secretary, village finance chief and village finance and wealth management department at the PMD department of South Central Timor District. This study employed a quantitative research methodology, which makes use of survey techniques. The scope of this research includes two independent variables, namely the internal control system and individual morality, and one dependent variable, namely fraud prevention. The data source used is the primary data source. The data collection is done by spreading the questionnaire. 69 questionnaires are distributed and 59 are processed. Data analysis techniques use descriptive statistical analysis, data quality tests, classical assumption tests, double linear regression analysis and hypothesis tests. The results of the research show that (1) the internal control system has a positive influence on the prevention of fraud in village financial management (2) the morality of individuals has a positive impact on fraud prevention in village finance management (3) the system of internal control and individual morality have simultaneously influenced on the preventing of frauds in village financing management.
Pengaruh Program Samsat Keliling, E-Samsat dan Kesadaran Dalam Membayar Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada UPTD Pendapatan Daerah di Wilayah Kota Kupang (Kantor Samsat Kota Kupang) Irmawati Handayani Wahid; Anthon S. Y. Kerihi; Maria P. L. Muga
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i4.673

Abstract

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.
Co-Authors Irmawati Handayani Wahid Maria P. L. Muga Septianing K. Saununu Yohana F. Angi