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All Journal Advances in Applied Accounting Research Jurnal Informasi Akuntansi
Mukarramah, Nurtisatul
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Economics, Econometrics & Finance

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Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management Mukarramah, Nurtisatul
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.144

Abstract

Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations. Research Design and Methodology: The data analysis method to be employed consists of descriptive statistical analysis, validity and reliability testing, classical assumption verification, and hypothesis testing through multiple linear regression analysis, t-tests, and F-tests. Findings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology have a positive and significant impact on village government accountability in managing village fund allocations. Implications: The practical impact of the research results is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.
Aspek Perpajakan UMKM Studi Kasus pada Penginapan XX Fakfak Papua Barat kusmawati, kusmawati; Hidayah, Nur; Mukarramah, Nurtisatul
Jurnal Informasi Akuntansi (JIA) Vol. 3 No. 2 (2024): Jurnal Informasi Akuntansi (JIA) Volume 3 Nomor 2 Tahun 2024
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v3i2.1161

Abstract

Tujuan penelitian ini adalah untuk menganalisa bagaimana penerapan UU HPP atas pajak penghasilan penginapan di Fakfak Papua barat. Penelitian ini menggunakan metode penelitian kualitatif dan menggunakan analisa kualitatif deskriptif untuk analisa datanya. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer berasal dari hasil wawancara dengan pemilik usaha penginapan di Fakfak Papua Barat. Hasil dari penelitian ini adalah bahwa 1) Berdasarkan analisa pendapatan dan analisa aspek perpajakan maka penginapan XX di Fakfak termasuk kelompok UMKM yang berhak mendapat insentif pajak yaitu pembebasan membayar PPh final sesuai Undang-Undang PPH No 7 Tahun 2023. 2)Berdasarkan analisa kesiapan penyediaan informasi keuangan, maka disimpulkan bahwa pengianpan XX di Fakfak dapat memberikan informasi pendapatan secara benar akan tetapi untuk informasi selain pendapatan belum siap.
Co-Authors Kusmawati, Kusmawati Nur Hidayah