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Aswati, Wa Ode
JURNAL AKUNTANSI DAN KEUANGAN

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TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Kendari) Awaluddin, Ishak; Aswati, Wa Ode; Sudarmant, Eko
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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The purpose of this research in knowing Overview Implementation Effectiveness the use of e-filing facility on the taxpayer at the KPP Pratama Kendari. The method of data analysis used in this research is descriptive analysis method.The results of the review in this study indicate that the application of the facility of e-filing in the category very effective for an individual taxpayer, this is because it has been mandatory for civil servants, Police and TNI to switch from reporting manually to reporting e-filing for the use of this e -filing help Annual Tax reporting process is fast, accurate and bureaucratic reporting systems in e-filing tax returns easier when compared with the bureaucratic system manually. means to apply e-filing facilities contribute positively to the individual taxpayer, but not meant for improving the users e-filing is due to a lack of socialization and quality of service.TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK(Studi Pada Kantor Pelayanan Pajak Pratama Kendari)
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PERANGKAT PENDUKUNG TERHADAP PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari) Aswati, Wa Ode; Bustam, Muthmaina Auliah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACTThe research aim to know effect  of human resources quality and supporting device to formation financial statement of local government (Study on Badan Pengelola Keuangan dan Aset Daerah Kendari)The hypothesis of this research is human resources quality and supporting device have a significant effect to formation financial of local government. The number of sample that be used for this analysis is 26 respondent in financial statement of local government team. Technique withdrawal of sample with purposive sampling method. To answer the hypothesis is used analysis linear regression multiply combine with SPSS 29.             T-test showed that human resources quality have t counted 2,526 larger than t-table 1.713 and supporting device have t count 5,727 larger than t table. This matter indicated all of independent variable have effect significantly to formation financial statement of local government. Coeffisient adjusted R Square result of regression equal to 0,720. This matter indicated variable variation that is human resources quality and supporting device can explain 72% of dependent variable. While 28% explained by other independent variable which do not research.The results of this study indicated that the human resources quality has  significant effect on the formation financial statement of local government, so does supporting device has significant effect on the formation financial statement of local government. Key words : Human Resources Quality, Supporting Device and Formation Financial Statement of Local Government.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SENJANGAN ANGGARAN TERHADAP KINERJA PEJABAT ESELON III DAN IV PADA DINAS KESEHATAN KOTA KENDARI Abdullah, Muntu; Aswati, Wa Ode; Astrinigita, Astrinigita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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 ABSTRACT The purpose of the reseearch is knowing The Effect of Budget Target Clarity and Budgetary Slack to Performance Echelon III and IV on Kendari City Health Department, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 15 people Echelon III dan IV on Kendari City Health Department. The results of this study showed that partially Budget Target Clarity significant effect to Performance Echelon III and IV and Budgetary Slack no significant effect to Performance Echelon III and IV. Simultaneously, Budget Target Clarity and Budgetary Slack significant effect to Performance Echelon III and IV. This study also shows the coefficient of determination for Budget Target Clarity and Budgetary Slack significant effect on Performance Echelon III and IV of R2 = 0.799. The figure has meaning that the contribution of the variables X1 and X2 to Y is 79.9% and the remaining 20.1% is influenced by other factors.Keywords: Budget Target Clarity, Budgetary Slack, Performance Echelon III and IV
Co-Authors Astrinigita, Astrinigita Bustam, Muthmaina Auliah Ishak Awaluddin Muntu Abdullah, Muntu Sudarmant, Eko