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All Journal JAKBS Jurnal Ekonomi Kreatif Indonesia Journal of Management Research and Studies
Khojanah Hasan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DI KELURAHAN WONOKOYO KOTA MALANG Muliana, Anisa Putri; Ana Sopanah; Khojanah Hasan
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 3 (2023): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i3.15

Abstract

ABSTRAK Akuntabilitas publik merupakan kewajiban pihak pemegang amanah untuk memberikan pertanggungjawaban, menyajikan, melaporkan, dan mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggungjawabnya kepada pemberi amanah yang memiliki hak dan kewenangan untuk meminta pertanggungjawaban tersebut. Tujuan dari penelitian ini adalah untuk menganalisis akuntabilitas dan transparansi laporan keuangan di Kelurahan Wonokoyo Kecamatan Kedungkandang Kota Malang. Penelitian ini menggunakan metode deskriptif kualitatif, yang bertujuan untuk mengumpulkan informasi aktual dan terperinci, mengindentifikasi masalah, dan membuat perbandingan atau evaluasi. Teknik pengumpulan data yang digunakan oleh peneliti meliputi wawancara dan dokumentasi. Peneliti melakukan wawancara dengan individu yang dianggap mampu memberikan informasi yang komprehensif dan relevan. Memastikan data yang diperoleh dapat dipercaya. Hasil dari penelitian ini menunjukkan bahwa praktik akuntabilitas telah sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010 mengenai sistematika penyusunan laporan. Namun, terkait transparansi, peneliti melihat masih kurangnya keterbukaan kepada publik terkait hasil pertanggungjawaban, khususnya dalam bentuk laporan keuangan. ABSTRACT Public accountability is the obligation of the trustee to provide accountability, present, report, and disclose all activities and activities that are his responsibility to the trustee who has the right and authority to request this accountability. The purpose of this research is to analyze the accountability and transparency of financial reports in the Wonokoyo Subdistrict, Kedungkandang District, Malang City. This study utilizes a qualitative descriptive method, aiming to collect actual and detailed information, indentify problems, and make comparisons or evaluations. The data collection technique used by the researcher includes interviews and documentation. The researcher conducted interviews with individuals considered capable of providing comprehensive and relevant information. Ensuring the data obtained is reliable. The results of this research indicate that the accountability practices comply with Government Regulation No. 71 of 2010 regarding systematic report preparation. However, concerning transparency, the researcher observed that there is still a lack of openness to the public regarding accountability outcomes, specifically in the form of financial reports.
Analysis of the Application of "SME Accounting" in the Preparation of Financial Reports Erdita Putri Setyoningrum; Khojanah Hasan; Indah Dewi Nurhayati; Irfan Fatoni
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

MSMEs are a major milestone in supporting the Indonesian economy, but with the advantages that MSMEs have, MSME actors must also have financial reports that can be accounted for, so that the management of their business operational activities can run well, so that the business they run can remain sustainable. The SME accounting application is present in the digital era which can facilitate MSME players who find it difficult to prepare financial reports, so that by applying their business operational records to the SME accounting application, MSME players can make financial reports in accordance with generally accepted accounting standards. The aim of the research is to find out how the application of SME accounting applications can help SMEs in preparing financial reports for herbal medicine companies in the city of Malang, namely CV. Bagoes Herb. The research method used by researchers is descriptive qualitative in the form of observation, interviews and documentation. The research results show that SME accounting applications can help in preparing CV financial reports. Herba Bagoes, however, there are obstacles faced when implementing the SME accounting application which are caused by several factors, but by recording financial reports using the SME accounting application, the resulting financial reports can be of added value to the company and the financial reports will be accurate, effective and transparent.
Analysis of the Application of ISAK 35 on Financial Reporting at Jami' Nurul Falah Mosque, Klojen District, Malang City Catur Pambudi; Dwi Anggarani; Khojanah Hasan
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

This research aims to knowing the suitability of the application of ISAK at the Jami' Nurul Falah Mosque, Klojen District, Malang City, is appropriate in 2021. This arises due to a phenomenon in society, especially non-profit oriented organizations, namely the discrepancy of existing financial statements or those presented by non-profit organizations in contrast to references to ISAK 35 guidelines. The research method carried out is descriptive qualitative, where the data collection used is observation, interviews, and documentation. The data analysis techniques used are data collection, data reduction, data presentation, and conclusion. The setting of the study was carried out at the Jami' Nurul Falah Mosque, Klojen District, Malang City, because the object was considered large enough to implement existing regulations with a large enough turnover of money. The result of this study is that Jami' Nurul Falah Mosque, Klojen District, Malang City has not applied ISAK 35 in the presentation of its financial statements. This happens because there are no experts in preparing financial statements, as well as the absence of socialization to introduce ISAK 35 financial statements to non-profit organizations.
The Effect of Tax Incentives, Account Representatives on Taxpayer Compliance with the Self Assessment System as a Moderation Novita Sari; Khojanah Hasan; Dwi Anggarani
Journal of Management Research and Studies Vol. 2 No. 2: July - December (2024)
Publisher : Optima Science

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Abstract

This study was conducted to test whether tax incentives and account representatives have a strong enough influence to increase individual taxpayer compliance during covid19. Meanwhile, this study was also conducted to determine whether tax incentives and account representatives are able to influence individual taxpayers to obey in calculating, depositing, and reporting annual notification letter in a timely manner. This study uses primary data obtained by distributing questionnaires to individual taxpayers in the city of Malang. The data is quantitative which will letter be analyzed using the SPSS 25 application. In this study, it was found that tax incentives and account representatives have a positive and significant effect on individual taxpayer compliance. In this study, it was found that tax incentives had an insignificant effect on taxpayer compliance and account representatives had a significant effect on individual taxpayer compliance. While the self assessmesnt system variable has not been able to moderate tax incentive policies on taxpayer compliance but is able to moderate the performance of account representative on tax payer compliance.
Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Pada Panti Asuhan Seraphine Kecamatan Katikutana Kota Waibakul Melania Rambu Guna; Khojanah Hasan; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Orphanage, Katikutana District, Waibakul City, is a non-profit organization engaged in social work. The purpose of this study was to analyze the accountability and transparency of financial reports at Seraphine Orphanage. The research method used was a descriptive qualitative method with a case study approach. Data collection techniques included observation, interviews, and documentation. The results showed that the analysis revealed inadequate accountability and transparency practices implemented by the management of Seraphine Katiku Loku Orphanage. This is reflected in process accountability, program accountability, policy accountability, financial accountability, and transparency.
Pengaruh Kenaikan Tarif Dan Literasi Pajak Pertambahan Nilai (PPN) Terhadap Tingkat Kepatuhan Wajib Pajak Badan Di KPP Pratama Malang Selatan Amalia Hidayati; Untung Wahyudi; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12%, effective from January 1, 2025, is a continuation of a previously initiated tax policy. This VAT rate hike is considered to affect VAT literacy and corporate taxpayer compliance, as it can create a perception of an increasing tax burden and may reduce the income received by corporate taxpayers. Therefore, this study aims to examine the effect of the rate increase and VAT literacy on the compliance level of corporate taxpayers at the Pratama Tax Service Office (KPP) in South Malang. This study adopts a descriptive quantitative approach. The population for this research consists of corporate taxpayers registered as Taxable Entrepreneurs (PKP), based on data from the KPP showing there are 130 corporate taxpayers with normal status. The sample was determined using a non-probability sampling method, specifically purposive sampling, resulting in 100 respondents who became the research sample. Primary data was obtained from online questionnaires. The analysis technique used in this study is multiple linear regression analysis. Based on the analysis results, it was concluded that the rate increase has a significant negative effect on the compliance level of corporate taxpayers, while VAT literacy has a significant positive effect on the compliance level of corporate taxpayers. Furthermore, the rate increase and VAT literacy simultaneously and significantly influence the compliance level of corporate taxpayers.
Pengaruh Akuntabilitas, Transparansi, Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Malaka Tahun 2021-2023) Filibertha Yohana Iku They; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the influence of accountability, transparency, and the government's internal control system on the quality of financial reports at the Malaka Regency Regional Financial and Revenue Management Agency (BPKPD) during 2021-2023. The method used was a quantitative survey approach, where data were obtained through questionnaires distributed to 37 respondents, consisting of officials and employees directly involved in regional financial management. Data analysis was conducted using classical assumption tests and multiple linear regression using SPSS version 25. The results indicate that partially, accountability has a positive and significant effect on the quality of financial reports. Transparency, although having a negative effect, did not show a significant effect. Meanwhile, the government's internal control system has a positive and significant effect on the quality of financial reports. Simultaneously, these three variables significantly influence the quality of financial reports. This finding underscores the importance of implementing sound accountability, optimizing transparency, and strengthening internal control systems in improving the quality of financial reports.
Co-Authors Amalia Hidayati Ana Sopanah, Ana Catur Pambudi Dwi Anggarani Erdita Putri Setyoningrum Filibertha Yohana Iku They Indah Dewi Nurhayati Irfan Fatoni Melania Rambu Guna Muliana, Anisa Putri Novita Sari Untung Wahyudi