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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Proceeding International Conference on Information Technology and Business Jurnal Akuntansi Multiparadigma Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknologi dan Sistem Komputer Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Jurnal Sains dan Informatika Prosiding Seminar Nasional Darmajaya Jurnal Teknoinfo ILKOM Jurnal Ilmiah JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) J-SAKTI (Jurnal Sains Komputer dan Informatika) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Tekno Kompak Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JTIKOM: Jurnal Teknik dan Sistem Komputer Jurnal Informatika dan Rekayasa Perangkat Lunak Jurnal Data Mining dan Sistem Informasi Jurnal Teknologi dan Sistem Informasi Journal Social Science And Technology For Community Service Buletin Poltanesa Jurnal Simki Economic Studi Ilmu Manajemen dan Organisasi KLIK: Kajian Ilmiah Informatika dan Komputer Educoretax J-SAKTI (Jurnal Sains Komputer dan Informatika) Insearch: Information System Research Journal Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA) Jurnal Akuntansi dan Keuangan Journal of Engineering and Information Technology for Community Service Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
., Rusliyawati
Universitas Teknokrat Indonesia
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Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, dan Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Mediasi pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Pratama, Nanda Saputra; Hamzani, Umiaty; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1080

Abstract

This study aims to test and prove empirically the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK) and Regional Original Revenue (PAD) to Human Development Index (HDI) with Capital Expenditures as intervening variables in districts or cities of West Kalimantan Province. The population in this research were 12 districts and 2 cities in the Province of West Kalimantan in 2019-2023. The sampling method used was purposive sampling. Data analysis technique used in this study is path analysis. SPSS 25 tool is used for data analysis. The results showed that the General Allocation Fund has a negative and significant effect on the Human Development Index, the Special Allocation Fund has no effect on the Human Development Index. Regional Original Revenues has a positive and significant effect on the Human Development Index. General Allocation Fund has a positive and significant effect on the Capital Expenditure and Special Allocation Fund has no significant effect on the Capital Expenditure. Regional Original Revenue has a positive and significant effect on Capital Expenditure. Capital Expenditure has a positive effect on the Human Development Index and Capital Expenditure are not able to mediate the influence of General Allocation Fund and Special Allocation Fund on the Human Development Index. Regional Original Revenue Capital Expenditure have an significant effect on the Human Development Index which is mediated by Capital Expenditure.
Pengaruh Sistem Pengendalian Internal, Good Corporate Governance, Ketaatan Pelaporan Keuangan, dan Budaya Etis Organisasi Terhadap Pencegahan Kecurangan Dana BOS Dengan Moralitas Individu Sebagai Moderasi Prabowo, Agung; Muhsin, Muhsin; Karpriana, Angga Permadi; Rusliyawati, Rusliyawati
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1081

Abstract

Governance, Kepatuhan Pelaporan Keuangan, dan Budaya Etika Organisasi terhadap Pencegahan Fraud Dana BOS dengan Moralitas Individu sebagai Variabel Moderating. Penelitian ini menggunakan metode kuantitatif dan data primer. Besar sampel dalam penelitian ini ditentukan dengan menggunakan sampel jenuh. Populasi dalam penelitian ini terdiri dari 71 bendahara BOS dari sekolah dasar negeri dan swasta di Kota Pontianak, dengan jumlah sampel 71 partisipan. Analisis data dilakukan dengan menggunakan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal berpengaruh positif namun tidak signifikan terhadap pencegahan fraud. Good Corporate Governance berpengaruh positif dan signifikan terhadap pencegahan fraud. Kepatuhan Pelaporan Keuangan berpengaruh positif dan signifikan terhadap pencegahan fraud. Budaya Etika Organisasi berpengaruh positif dan signifikan terhadap pencegahan fraud. Moralitas Individu memperkuat hubungan antara Sistem Pengendalian Internal dengan pencegahan fraud, tetapi memperlemah hubungan antara Good Corporate Governance, Kepatuhan Pelaporan Keuangan, dan Budaya Etika Organisasi dengan pencegahan fraud.
Financial Sustainability pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Saputra, Yuda; Haryono, H; Rusliyawati, R; Astarani, Juanda
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.113

Abstract

Penelitian ini mengkaji faktor utama keberlanjutan keuangan dalam sektor publik, khususnya pada tingkat pemerintah daerah. Variabel-variabel yang dianalisis mencakup aspek demografis, ekonomi, dan keuangan dari pemerintahan daerah. Pendekatan kuantitatif digunakan dalam penelitian ini dengan alat analisis regresi data panel yang didukung oleh perangkat lunak SPSS versi 27. Teknik purposive sampling digunakan untuk memperoleh sampel berdasarkan data tahun 2021 hingga 2023 yang diperoleh dari situs resmi Badan Pemeriksa Keuangan (BPK) dan Badan Pusat Statistik (BPS). Financial sustainability dievaluasi menggunakan indikator yang berasal dari laporan operasional yang telah disesuaikan. Penelitian ini mencakup seluruh pemerintah kabupaten dan kota di Provinsi Kalimantan Barat selama tahun anggaran 2021 hingga 2023. Hasil penelitian menunjukkan bahwa jumlah penduduk dan tingkat utang berpengaruh negatif terhadap keberlanjutan keuangan, sementara kemandirian keuangan memberikan pengaruh positif. Temuan ini diharapkan dapat memberikan wawasan kebijakan yang bermanfaat bagi pemerintah kabupaten dan kota di Indonesia dalam mendorong financial sustainability jangka panjang.
The Impact of ARKAS Implementation on BOS Fund Reporting in Elementary Schools in Sanggau Regency Anshari, Muhammad; Yantiana, Nella; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3350

Abstract

This study aims to analyze the effect of the implementation of the School Activity and Budget Plan Application (ARKAS) on the reporting of School Operational Assistance (BOS) funds in elementary schools in Sanggau Regency. The research method employed is quantitative, using a Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS). The sample consists of principals and treasurers from 142 elementary schools that have used ARKAS for at least one year. Data was collected through questionnaires and analyzed using SmartPLS software. The results indicate that the implementation of ARKAS has a positive and significant effect on BOS fund reporting. These findings underscore the importance of optimizing the use of ARKAS, as well as the active roles of school leaders and treasurers in improving the accuracy, timeliness, and compliance of BOS fund reporting.
The Effect of Time Pressure and Workload on Auditor Performance with Professional Ethics as a Moderating Variable at the West Kalimantan Audit Board Laksono, Tegar; Heniwati, Elok; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3357

Abstract

This study aims to analyze the influence of time pressure and workload on auditor performance as well as the role of professional ethics as a moderating variable in these relationships. Data were collected through questionnaires distributed to auditors at the Financial Supervisory Agency (BPK) of West Kalimantan Province. The analysis method used is Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS4 software to examine the relationships among variables. The results indicate that time pressure and workload have a significant negative effect on auditor performance. Furthermore, professional ethics was found to moderate the relationship between time pressure and workload with auditor performance, where auditors with a high level of professional ethics are able to maintain performance quality despite facing high pressure and workload. These findings emphasize the importance of strengthening professional ethics values as a protective factor to enhance auditors’ resilience against work-related stress. The practical implications of this study include the need for effective workload management and realistic scheduling, as well as the continuous development of professional ethics training to maintain audit quality and auditor well-being.
Blockchain Technology as an Innovation in Tax Administration: A Study of its Impact on Tax Compliance Alviansyah, Ikhlas; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3360

Abstract

This study aims to analyze the influence of blockchain technology on tax compliance, with ease of digital tax administration as a mediating variable. The background of this research lies in the importance of technological innovation in building a transparent, efficient, and accountable tax administration system. The research method used is a quantitative approach with analysis techniques based on Partial Least Squares Structural Equation Modeling (PLS-SEM), utilizing data from taxpayers who possess a Taxpayer Identification Number (NPWP) and are employed at the Audit Board of Indonesia (BPK) in West Kalimantan. The results show that blockchain technology has a positive and significant influence on tax compliance, as well as a positive effect on the ease of digital tax administration. Furthermore, ease of digital tax administration is also proven to have a positive and significant effect on tax compliance. Another key finding indicates that ease of digital administration mediates the relationship between blockchain technology and tax compliance. Therefore, integrating blockchain technology into the tax system will be more effective if supported by an administrative system that is user-friendly, efficient, and digitally integrated. This study offers important implications for tax authorities in designing technology-based policies that can sustainably improve tax compliance.
Analysis of Compliance of Rural and Urban Land and Building Taxpayers in Pontianak Pitaloka, Widia Natakusuma Diah; Haryono; Rusliyawati, Rusliyawati; Astarani , Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3365

Abstract

This study aims to examine the compliance level of Rural and Urban Land and Building Tax (PBB-P2) in Pontianak City, explore the challenges faced by the Regional Finance Agency (BKD) in its collection process, and assess the strategies implemented to enhance tax revenue. Employing a qualitative descriptive case study approach, the research collects data through interviews, analysis of PBB-P2 revenue realization documents, and literature review. The findings reveal that taxpayer compliance remains relatively low, primarily due to limited awareness, insufficient information dissemination, and administrative issues such as undelivered physical SPPT (Tax Due Notification Letters). To address these challenges, BKD Pontianak has adopted several strategies, including simplifying payment procedures, intensifying public outreach, and conducting direct appeals to residents. This underscores the practical need for improved education and accessible tax information to foster higher compliance rates. The findings also offer valuable insights for local governments in formulating more effective public engagement strategies, such as leveraging digital platforms and offering mobile tax services. Uniquely, this study contributes original value by presenting five years of consistent PBB-P2 compliance data—an area that has received limited academic attention—while also providing deeper qualitative insights into local-level tax collection issues and solutions.
The Government’s Internal Control System in Realizing Good Governance at the Regional Financial Agency of Pontianak City Oktafiani, Wanda Michelia; Yunita, Khristina; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3382

Abstract

This study aims to analyze the role of the Government Internal Control System (SPIP) in supporting the implementation of good governance principles at the Pontianak City Regional Financial Agency. The approach used is descriptive qualitative, with inscription collection techniques through interviews, documentation studies, and literature reviews. SPIP is a control system that is carried out comprehensively and continuously by all elements in a government organization, intending to provide adequate assurance of achieving operational effectiveness, reliability of financial reporting, security of state assets, and compliance with laws and regulations. The results of the study indicate that the implementation of SPIP at the Pontianak City Regional Financial Agency refers to Government Regulation 60 of 2008, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The five components have been implemented quite well and have contributed to increasing transparency, accountability, and organizational governance effectiveness. However, there are still challenges in its implementation, such as unequal understanding among employees regarding the concept and function of SPIP, and the need to strengthen the role of the Government Internal Supervisory Apparatus (APIP) in supervisory activities. Overall, SPIP has a strategic role in encouraging the realization of good governance within the Pontianak City Regional Finance Agency.
Implementation of the Government Internal Control System in Accounting and Financial Reporting Practices: A Case Study at the Southeast Pontianak Sub-District Office Kalimantari, Ria Nursani Putri; Ikhsan, Syarbini; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3383

Abstract

In an effort to strengthen good governance, the Government Internal Control System (SPIP) is a strategic instrument to improve accountability, transparency, and efficiency in the public sector. This study aims to explore the implementation of SPIP in the Southeast Pontianak Sub-district Office, identify the challenges faced, and understand the factors that affect its effectiveness. Using a qualitative approach with a case study method, data was collected through in-depth interviews, participant observations, and document analysis. The research informants were selected purposively from the structural ranks and technical staff of the sub-district. The results of the study show that the implementation of SPIP is still administrative and has not been fully integrated in financial management practices and public services. The five elements of SPIP the control environment, risk assessment, control activities, information and communication, and monitoring have not been carried out systematically. The main challenges include low understanding and competence of human resources, lack of leadership commitment, limited supporting infrastructure, weak technical regulations at the sub-district level, and ineffective evaluation mechanisms. Employee perceptions of SPIP also show that there is a gap between policies and practices in the field. In conclusion, the implementation of SPIP at the Southeast Pontianak Sub-district Office is still not optimal and requires comprehensive interventions, including strengthening human resource capacity, improving proactive leadership, and integrating SPIP into a more adaptive and participatory government management system. The results of this study are expected to be the basis for improving SPIP implementation policies at the local level.
Determinants of tax avoidance with firm size as a moderating variable Neltiani, Andini; Rusliyawati, Rusliyawati; Astarani, Juanda
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1549

Abstract

In the context of the growing consumer goods industry, tax avoidance practices are increasingly viewed not only as a means of efficiency but also as an integral part of corporate strategy. This study analyzes the impact of profitability, leverage, and firm age on tax avoidance, while also assessing the role of these three factors in moderating the relationship between firm size and tax avoidance. The research involved a sample of 20 firms in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the years 2020 and 2023, with analysis conducted using the Moderated Regression Analysis (MRA) approach and EViews 12 software. The results indicate that profitability and leverage do not significantly affect tax avoidance. Conversely, firm age has been shown to have a positive impact. In the moderation analysis, only firm age serves as a significant moderating variable, while leverage does not. These findings suggest that the age and internal characteristics of a firm exert a more substantial influence on tax strategies compared to other financial ratios. Consequently, tax policies should be formulated with careful consideration of the unique characteristics of the consumer goods sector. This study contributes to the literature on agency theory, as well as to practices in corporate tax management and financial strategy.
Co-Authors Ade Dwi Putra Adi Sucipto, Adi Adit Nurmansyah Agung Prabowo Agus Wantoro Agus Wantoro Agus Wantoro Agustina, Monika Alita, Debby Alita, Deby Alviansyah, Ikhlas Ambrosius, Niko Ferdianto Andreas Perdana Andri Pratama Angeline, Velicia Angga Permadi Karpriana Anggun Dwi Suryani Anton Mahendra Anton Mahendra Apri Candra Widyawati Apri Candra Widyawati Ardianto, Maygi Ardimansyah Ardimansyah Ari Sulistiawati Ari Sulistyawati Arief Budiman Arry Verdian Astarani , Juanda Ayu Febriani Bahtiar Ayu Febriyani Bachtiar Ayu Puspita Sari Azmi, Ika Nur A’inun Hayat Betty Kusumaning Tias Candra Widyawati, Apri Citra Andini Purnama Dalimunthe, Ernando Damayanti Damayanti Damayanti Damayanti Damayanti, Damayanti Damayanti, Fera Damayanti, Uci Dedi Darwis Dian Novita Dimas Aminudin Saputra Dwi Prihatini Elok Heniwati Erliyan Redi Susanto Erliyan Redi Susanto Erliyan Redy Susanto Ernain Ernain Febrizal Nata Prawira Frederick Rafael Tambunan Gomes Soares, Teotino H Haryono Hamzani, Umiaty Handika, H Harpidalinda, Sopia Haryo Katlu, Mychel Gabrielli HARYONO Haryono Haryono Hermansyah Putra Pane Hotben, Hotben Ikhsan, Syarbini Imam Ahmad Imelda Sinaga, Imelda Inge, Ihgnasia Itce Diasari Jafar Fakhrurozi Jessica, Meryana Juanda Astarani Jusmawati Jusmawati, Jusmawati Kalimantari, Ria Nursani Putri Karpriana, Angga Permadi Kesuma, Febriza Puja Khasanah, Magnalia Restu Khristina Yunita Kristina Mawarni Kurnia Muludi Laksono, Tegar M. Ghufroni An'ars Margaret, Eveline Muhamad Fitratullah Muhammad Andri Setyadi Muhammad Anshari, Muhammad Muharni, Sita Muhsin Muhsin Muhsin, Haryono, Napianto, Riduwan Neltiani, Andini Neneng Neneng Nerva Juniari Manalu Nina Febriana Dosinta Nirwana Hendrastuty Novia Agus Mila Nurhasan Nugroho Oktafiani, Wanda Michelia Peni Puji Lestari Permata Permata Pitaloka, Widia Natakusuma Diah Pratama, Nanda Saputra Priliyani Hana Primawan Adrian Sitinja Putra, Novrialdi Budi Putri, Aurelia Anaya Qadhli Jafar Adrian Ramadini, Puput Artha Richnady, Wishen Rini Nuraini, Rini Rudi Kurniawan Rudy Kurniawan Saputra, Muhammad Ridho Saputra, Yuda Satria, M.Najib Dwi Sefrizal Nata Prawira Septi Nurul Arifah SERLI WIDIASTUTI Setiawan, Chandra Bagus Shaqilah, Diva Atari Siregar, Muhammad Asgaff Aznan Siska Damayanti Siti Nurhayati Sulistiawati, Ari Sumarni, Itin Susanto, Erliyan Redy Syahirul Alim Taufik Hidayat Tien Yulianti Tien Yulianti Tithania Marta Putri Tiya Nurfauziah Tonggiroh, Mursalim Trianto, Joko Ulum, Faruk Veithzal Rivai Zainal Very Hendra Saputra Wahyudi, Agung Deni Windy Oktavia Yantiana, Nella YOHANA TRI UTAMI, YOHANA TRI Yuri Rahmanto Yusra Fernando Zul Fahnur Zakaria