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Digitalisasi Sistem Administrasi Perpajakan: Pendekatan TAM (Technology Acceptance Model) Nurul Ainun Nafisah; Ulfa Puspa Wanti Widodo
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.442

Abstract

The aim of this research is to find out about the digitalization of the tax administration system using e-bupot seen from several aspects of the TAM (Technology Acceptance Model) approach at PT.X Gresik.The research method used is descriptive qualitative research.The data in this research was obtained by interviews with users and through literature studies.The results of this research show that based on the TAM theory which is seen from the aspects of convenience,usability, attitude of use, tendency to use,and actual conditions of use, the existence of the e-bupot application is felt to be quite easy and helpful for users in completing their work such as making proof of withholding, posting and tax reporting. Despite the usefulness that users feel in using the e-bupot, in fact there are still problems that often occur,such as delays in the posting process,so there is a need to improve the management of the e-bupot system.
Analisis Penyusunan Anggaran Organisasi Pemerintah di Kelurahan Kendangsari Kota Surabaya Angelia Fortunata Arisman; Nurul Ainun Nafisah; Mayzura Rahma Aulia Putri; Masyaila Laurensia Zuhri; Galuh Candra Mustika Dewi; Fajar Syaiful Akbar
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 5 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i5.2752

Abstract

The Regional Revenue and Expenditure Budget (APBD) is the main instrument for organizing and allocating funds to achieve regional development goals. The APBD cycle consists of planning, implementation, administration and accountability stages. This study aims to analyze the process of budget preparation, implementation and accountability in Kendangsari Village, Tenggilis District, Surabaya, with a focus on the application of the Government Resource Management System (GRMS). The preparation of the Regional Revenue and Expenditure Budget (APBD) at the kelurahan level has special characteristics because it involves planning and allocating funds tailored to the needs of the local community and local government development priorities. This research uses descriptive qualitative methods with data collection techniques through interviews, observations, and documentation studies. The results showed that the use of GRMS at the kelurahan level helped improve the accuracy of budget planning, accelerate the process of monitoring budget realization, and facilitate budget reporting and supervision.