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All Journal Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Nur Rahma Sari
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Economics, Econometrics & Finance

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Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi Devi Adhana; Saiful Muchlis; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.24

Abstract

The purpose of this study was to determine how the effect of individual morality as a moderating variable of internal control, compensation suitability and organizational culture on the tendency of fraud accounting in the Village Government of Donri-Donri District, Soppeng Regency.In this study using a sample of 65 respondents with total sampling technique. The data used in this study are primary data, namely data collected by distributing questionnaires that have been previously prepared to be filled in directly by respondents. The data analysis technique used in this study is multiple linear regression analysis and absolute value difference analysis. The results of this study indicate that internal control, compensation suitability and organizational culture have a negative effect on the tendency of fraud accounting. Moderating variables, namely individual morality, are able to moderate the relationship between organizational culture and the tendency of fraud accounting, but are unable to moderate the relationship between internal control and compensation suitability on the tendency of fraud accounting. The implication of this research is that the village apparatus should be transparent about the budget realization report every year, as well as the budget realization report. The results of this study are expected to help identify risks and early indications of fraud in anticipating possible fraud that occurs, especially in the government sector. Meanwhile, future researchers are expected to expand the scope by exploring other factors that influence the tendency of fraud accounting in financial management.
Pengaruh Kualitas Pelayanan Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem E-Filing Sebagai Variabel Moderasi (Studi Kasus Di Kp2kp Sungguminasa) Siti Sakina A.F; Della Fadhilatunisa; Nur Rahma Sari
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : PT. Lontara Digitech Indonesia

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Abstract

This study aims to examine the influence of service quality and the role of tax volunteers in increasing individual taxpayer compliance, with the e-filing system as a moderating variable. The research method used is purposive sampling with a total of 105 respondents, and primary data were collected through offline questionnaires. Data analysis was conducted using multiple linear regression to test the direct effects of the independent variables, as well as Moderate Regression Analysis (MRA) to assess the role of the e-filing system as a moderating variable.The results show that both service quality and the role of tax volunteers have a positive and significant effect on individual taxpayer compliance. However, the e-filing system as a moderating variable weakens the influence of service quality on taxpayer compliance, although it strengthens the influence of tax volunteers. The implications of this study encourage the Directorate General of Taxes (DGT) to continue improving service quality and maximizing the role of tax volunteers in tax education and outreach, while also optimizing the use of the e-filing system as a supporting tool to enhance tax compliance.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Muttaqien, Alim Azhari; Jamaluddin Majid; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.249

Abstract

This study aims to determine the effect of human resource competence and internal control systems on the accountability of regional financial management with organizational commitment as a moderating variable (Studies in the Regional Government of Tana Toraja Regency). This research is a quantitative research. This research was conducted at the Regional Work Unit (SKPD) of Tana Toraja Regency, to be precise, in 16 offices and 4 agencies. The subjects in this study were heads of offices or agencies, treasurers, and heads of departments. The sample collection technique in this study used a simple random sampling method. The data collection method was carried out using a questionnaire using a Likert scale. The data analysis technique used is descriptive statistics, data quality test, classic assumption test and hypothesis testing with the help of a computer through the IBM SPSS 21 for windows program. The results of this study are (1) Human Resource Competence has a positive and significant effect on Regional Financial Management Accountability, (2) Internal Control Systems have a positive and significant effect on Regional Financial Accountability, (3) Organizational Commitment is able to moderate the relationship of Human Resource Competence on Management Accountability Regional Finance, (4) Organizational Commitment is able to moderate the relationship between the Internal Control System and the Accountability of Regional Financial Management organizational performance.
Co-Authors Della Fadhilatunisa Devi Adhana Jamaluddin Majid Muttaqien, Alim Azhari Saiful Muchlis Siti Sakina A.F