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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Suprihati Suprihati
Program Studi Perpajakan, ITB AAS Indonesia
Economics, Econometrics & Finance

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THE INFLUENCE OF THE QUALITY OF HUMAN RESOURCES, COMMUNITY PARTICIPATION, AND UTILIZATION OF INFORMATION TECHNOLOGY ON VILLAGE FUND MANAGEMENT ACCOUNTABILITYIN KLATEN REGENCY Abdullah Fathurrahman; Rifatun Maulani; Suprihati Suprihati; Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6135

Abstract

The research purposes were 1) determined the effect of the quality of human resources, community participation, and the use of information technology simultaneously to the accountability of village fund management in Ceper District; 2) determined the effect of the quality of human resources on the accountability of village fund management in Ceper District; 3) determined the effect of community participation on accountability of village fund management in Ceper District; and 4) determined the effect of the use of information technology on the accountability of village fund management in Ceper District. This research type is quantitative research with the primary data source. The population were all village officials in Ceper District, Klaten Regency. The sample amounted to 65 people. The research sampling used purposive sampling technique. Data collection techniques used survey techniques by distributing questionnaires. The data analysis method used Multiple Linear Regression using SPSS. The hypothesis testing method used t test, F test, and coefficient of determination (R2). Based on the results of data analysis, it can be concluded that 1) Quality of Human Resources, Community Participation, and Utilization of IT simultaneously affect the accountability of village fund management in Ceper District, Klaten Regency; 2) The quality of human resources has a positive and significant impact on the accountability of village fund management in Ceper District, Klaten Regency; 3) Community participation has a positive and significant impact on the accountability of village fund management in Ceper District, Klaten Regency; and 4) Utilization of Information Technology has a positive and significant effect on the accountability of village fund management in Ceper District, Klaten Regency.
TAXPAYER AWARENESS, TAX SANCTIONS, REPORTING IN TAXPAYER COMPLIANCE UMKM KARANGANYAR Suprihati Suprihati; Sumartini Sumartini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2501

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax liability, and taxpayer reporting in Karanganyar, with 100 samples. Methods of data collection using a linkert scale questionnaire. The results showed that tax awareness was related to mandatory compliance in business activity UMKM, sanctions were not related to taxpayer compliance in activity UMKM, and tax reporting on taxpayer compliance who carried out activity UMKM. Keywords: taxpayer, tax liability, reporting, compliance, UMKM
Co-Authors Abdullah Fathurrahman Hadi Samanto Rifatun Maulani Sumartini Sumartini