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Nurnaluri, Sitti
JURNAL AKUNTANSI DAN KEUANGAN

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PENGARUH INFORMASI AKUNTANSI DALAM PENGAMBILAN KEBIJAKAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) Nurnaluri, Sitti; Awaluddin, Ishak; Ansar, Rio Rizky
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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 ABSTRACTThis study aimed to investigate the effect of accounting information in the government’s financial policy making in Kendari City. The object of this studyis the financial Management Agency And Regional Assets in Kendari City. Instrument in this study was throuh a questionnaire to the parties concerned.  Researchers  also  collected  relevant  document  and  research  to support the discussion. The testing technique are performed in a simple linier regression analysis. This study found that the effect of accounting information in decision   making   of   local   government   finance in Kendari City. In formulating  financial  policy,  the  government  is  also  considering  the  vision, mission, goals, and objectives, so that any policies made by the government to achieve the ultimate goal of local government.Keywords : : accounting information, Making financial policy, government..
PENGARUH KOMPETENSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Pada Inspektorat Provinsi Sulawesi Tenggara) Nurnaluri, Sitti; Cahyaniza, Cahyaniza
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACT The aims of the study was to examine the effect of competence of auditor to auditor’s performance at Inspectorate of South East Sulawesi Province. The primary data in this study was abtained from the all auditor’s perception at the Inspectorate of South East Sulawesi Province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement with 5 Likert scale. The statistical methods used to test each hypothesis was simple linear regression analysis.The results of the study showed that competence of auditor gave positive and significant effect toward auditor’s performance. The total coefficient of determination showed that the contribution competence of auditor on the auditor’s performance was 78,1%, while the rest 21,9% obtained from the contribution of other factors. Keywords : Competence of Auditor and Auditor’s Performance.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Pudaria Jaya Kecamatan Moramo) Akib, Mulyati; Nurnaluri, Sitti; Sutrawati, Kadek
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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This study aims to determine the role of the village on the Pudaria jaya village South of  Moramo fund management accountability is adequate. Data collection techniques used in this research is using interviews, documentation, and questionnaire. The sample in this study amounted to 19 people involved in fund management accountability village. This research used quantitative descriptive analysis.Results of research conducted suggests that the role of the village in a village fund management accountability can be said to have a role can be seen in the village fund management accountability. Accountability village fund management starting from the planning stage, the village did consultative meeting to discuss the Medium Term Development Plan for the Village. In the implementation of village funds grant funding submission village accompanied by RAB and the village treasurer to make payments in accordance with the RAB which has been approved by the village secretary. In the administration of cash receipts and payments made by the village treasurer done using bookkeeping inserted into a common cash book, ledger taxes and bank books. Reporting on the village fund of funds used from phase I, II, and III. In the village of accountability accountable Realization Report Implementation Budget village. Keywords: Role of the Village, the Village Fund Accountability
PENGARUH KUALITAS PELAYANAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Pada Kantor Bersama Sistem Administrasi Manunggal di Bawah Satu Atap (SAMSAT) Kendari) Awaluddin, Ishak; Nurnaluri, Sitti; Damayanti, Wa Ode Rahmi
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACTThe aim of this research is to test the effect of service quality and tax payer’s satisfaction to the obedience of paying motorized vehicle tax in the Kendari office of one roof system. The data collection technique used in this research is documentation and questionnaires. The samples used in this research is 98 compulsory motorized vehicle tax that is registered in Kendari office of one roof system. The analysis method used is multiple linear regression.The result of this research is to show that service quality affects significantly to the obedience of paying motorized vehicle tax. This statement is supported by the first hypothesis test result, which is (thitung = 4,294> ttabel = 1,661 ) or with the significant degree of 0,000 < α = 0,05, so that H1 is accepted, thus, service quality affects significantly partially to the obedience of paying motorized vehicle tax. It is because the service location of paying motorized vehicle tax is qualified enough along with the efficient and friendly one roof system’s officer at serving the tax payers. It means that the better the service quality given to the tax payers in the office of one roof system, the higher the obedience of tax payers at paying the motorized vehicle tax. The tax payer’s satisfaction affects positively but not significant to the obedience of paying motorized vehicle tax. The result of the second hypothesis, which is (thitung = 1,788 < ttabel= 1,661) or with the significant value of 0,077 > α = 0,05, which means that the tax payer’s satisfaction affects positively but not significant partially to the obedience of paying motorized vehicle tax. It means that, the tax payer’s satisfaction has given a positive contribution but still not meaningful for improving the obedience of paying motorized vehicle tax. It is because that the tax payers’ think that the simplicity to get explanation about unclear things related to motorized vehicle tax is still not satisfying. Keywords : Service quality, tax payer’s satisfaction, the obedience of paying tax
Co-Authors Ansar, Rio Rizky Cahyaniza, Cahyaniza Damayanti, Wa Ode Rahmi Ishak Awaluddin Mulyati Akib, Mulyati Sutrawati, Kadek