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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK TEKNOLOGI PANGAN : Media Informasi dan Komunikasi Ilmiah Teknologi Pertanian DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Inovasi Penelitian Tangible Journal Eksos JAKED Jurnal Cakrawala Ilmiah Journal of Social Science Kapuas Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Journal of Economics, Bussiness and Management Issues
Yuliana, Elsa Sari
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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Journal : Eksos

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Efektivitas Implementasi Pemungutan PBB P2 Kota Pontianak Elsa Sari Yuliana; Tashadi Tarmizi; Soraya Soraya
Eksos Vol 15 No 2 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i2.88

Abstract

Penelitian ini bertujuan untuk mengkaji efektivitas implementasi pajak bumi dan bangunan perdesaan dan perkotaan sejak ditetapkan sebagai pajak daerah Kota Pontianak. Dalam penelitian ini akan dilihat efektivitas dari segi ketercapaian target pajak bumi dan bangunan terhadap realisasi penerimaan pajak. Juga akan dilihat upaya apa saja yang telah dilakukan oleh Pemerintah Kota Pontianak dalam mengoptimalisasikan implementasi pajak bumi dan bangunan di Kota Pontianak, serta apa pandangan masyarakat selaku wajib pajak terhadap upaya yang dibangun oleh pemerintah. Diharapkan dari hasil penelitian ini akan tersusun kesepahaman antara Pemerintah Kota Pontianak dan wajib pajak mengenai manfaat optimalisasi penerimaan pajak bumi dan bangunan di Kota Pontianak. Hal ini kelak akan mendukung tercapainya pembangunan daerah yang berkelanjutan di Kota Pontianak.
Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah Bob Mustafa; Elsa Sari Yuliana
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.102

Abstract

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine and analyze the influence of the auditor's understanding of accounting standards and internal control systems on the quality of government financial reports through the financial statement review process. This research proves that directly there is a significant influence of Understanding of Government Accounting Standards and Understanding of the Internal Control System towards the Financial Report Review Process. An understanding of the Internal Control System and the Financial Report Review Process has a significant effect on the Quality of Financial Statements. Meanwhile, the understanding of understanding of government accounting standards has no significant effect on the quality of financial statements.
Co-Authors Al Farizi, Zulham Arianto Arianto Arianto Arianto Ariyanto Bob Mustafa D.U.M. Susilo Desty Wana Endang Kusmana Fachry Abda El Rahman Ida Ayu Putu Sri Widnyani Khamim Kurnia, Ika Kurniasih, Ninik Kusmana, Endang Mahyus Mahyus Murti Puspita Rukmi Ninik Kurniasih Oscar, Rynandi PS, Widodo Rahmaniar, Risti Razak, A Rezano, Tomi Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sawitri, Sari Siwi, Theresia Soraya Soraya Soraya Soraya Soraya Suganda, Nurdiyanti Tarmizi, Tashadi Tashadi Tarmizi Tashadi Tarmizi Tashadi Tarmizi Uray M. Noor V. Ananta WAHYUDI Wahyudi Wahyudi Yohanes Adi Nugroho Zawitri, Sari Zawitri, Sari