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All Journal Jurnal Pendidikan Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar BJRA (Bongaya Journal of Research in Accounting) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Kurikula Jurnal Pendidikan Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru Jurnal Aplikasi Perpajakan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Sistem Informasi, Akuntansi dan Manajemen International Journal of Education, Vocational and Social Science Menulis: Jurnal Penelitian Nusantara
Sahade
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS EFEKTIVITAS PENERIMAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DALAM MENDUKUNG PENDAPATAN ASLI DAERAH KABUPATEN GOWA Rezki Amalia, Muliati; Sahade; Anwar, Azwar
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49461

Abstract

This study aims to analyze the effectiveness, growth, and contribution of Land and Building Acquisition Tax (BPHTB) revenue in supporting the Regional Original Revenue (PAD) of Gowa Regency in 2020–2024. This study uses a qualitative descriptive approach with the research subject being the Regional Revenue Agency (Bapenda) of Gowa Regency. Data collection techniques were carried out through documentation and interviews. The data used consisted of secondary data in the form of targets and realizations of BPHTB revenues and Gowa Regency PAD in 2020–2024, and primary data obtained through interviews with relevant parties at Bapenda Gowa Regency. Data analysis was carried out using the interactive model of Miles and Huberman through the stages of data collection, data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the effectiveness of BPHTB revenues in Gowa Regency during the 2020–2024 period is in the very effective category with an average effectiveness of 121.30%. This indicates that the realization of BPHTB revenues each year always exceeds the set target. The average growth of BPHTB revenue was 33.71% and is categorized as less successful due to its unstable growth and is influenced by fluctuations in land and building transactions. Meanwhile, the contribution of BPHTB revenue to PAD averaged 23.69% and is categorized as moderate, indicating that BPHTB plays a significant role in supporting Gowa Regency's PAD. Therefore, BPHTB is an important source of regional taxes in supporting regional fiscal independence, so optimization of tax collection and services is needed to increase BPHTB revenue sustainably.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DI KABUPATEN LUWU TIMUR Dianti, Ella; Sahade; Syachbrani, Warka
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.56086

Abstract

This study aims to analyze the influence of Human Resources (HR) competency and the implementation of Government Accounting Standards (SAP) on the quality of local government financial reports in the East Luwu Regency Government. This study was motivated by the continued discovery of several weaknesses in regional financial management even though East Luwu Regency has obtained an Unqualified Opinion (WTP) from the Supreme Audit Agency (BPK). In addition, some financial employees do not have adequate accounting education backgrounds, which has the potential to affect the quality of financial report preparation. This study uses compliance theory as a theoretical basis, explaining that apparatus compliance with applicable rules and standards can affect the quality of task implementation, including in the preparation of financial reports. The research method used is quantitative with the analysis unit of financial employees in several Regional Apparatus Organizations (OPD) in East Luwu Regency. The research sample amounted to 62 respondents who were determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests. The results of the study indicate that HR competency has a significant effect on the quality of local government financial reports with a regression coefficient of -0.212 and a significance value of 0.001. Meanwhile, SAP implementation has a positive and significant effect on the quality of financial reports with a regression coefficient of 0.112 and a significance value of 0.002. Simultaneously, HR competency and SAP implementation have a significant effect on the quality of local government financial reports. The Adjusted R² value of 0.292 indicates that both variables are able to explain 29.2% of the variation in the quality of financial reports, while 70.8% is influenced by other factors outside the study.
Co-Authors Adriansyah Ahmad Fadhil Imran Ainun Afifah Rusli Alief Kirana Ramdhana, Muh Ameliana, Alda Anwar, Akifah Fikriah Anwar, Azwar Aprilia, Alifia azhizha, hasnur Azis, Fajriani Azwar Anwar Basri Bado, Basri Dianti, Ella Fahira B, Dian Faidah, Rani Nurul Hafid Sumarwadji Hariany Idris Husni Lailatul Maziyah Wildan Mufaridho M. Ridwan Tikollah Masnawaty Masnawaty Sangkala Mukhammad Idrus Nimra Nur Afiah, Nur Nurafiah Nuraisyiah Pahrul, Pahrul Patih Assahra, Dyan Pratiwi, Nathania putri, amanda Rezki Amalia, Muliati Samsinar SH, Khaerun Nisa SH, Khairun Nisa Syahrir, Nurhanisa Tenri Awaru, Andi Urpa, Muthmainnah Warka Syachbrani Yulia Karmila, Firda