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All Journal Jurnal Ilmiah Wahana Pendidikan Journal of Sharia Economics, Banking and Accounting
Iqrimah, Rafika
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Analisa Transparansi Pendapatan Asli Daerah (PAD) Terhadap PDRB Kabupaten Bangkalan Dalam Upaya Meningkatkan Kepercayaan Masyarakat Dan Tax Complience Sari, Silvia; Iqrimah, Rafika; Djasuli, Mohamad
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 24 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

PAD is obtained from regional taxes, regional levies, separated regional wealth management results and other legitimate PAD. In 2018, Bangkalan Regency's highest regional tax revenue contribution to PAD was with a percentage of 20.6%, where in that year the total realization was 239,513,792,916.41. Bangkalan district's GRDP contribution was highest in 2018 with a figure of 4.22% and decreased in 2019 to 1.03%. Through the results of E-Views calculations, it was found that the probability value (f-statistic) of GRDP was 0.571 (>0.005) which means that PAD does not have a significant influence on GRDP. According to research (Ketut, 2013) it is said that based on PAD calculations it does not have a significant influence because there are several other factors such as the level of welfare, HDI (human development index), level of tax compliance, awareness of tax payments. The regression coefficient value of -0.299 is negative, which means that if the GRDP variable decreases, the PAD variable will also decrease. Based on the OECD model, it can be seen that taxpayer compliance behavior varies greatly. Each level of tax compliance can be responded to with a compliance strategy.
Analisis Implementasi Akuntansi Berbasis Digital pada UMKM yang Terindeks Sinta: Studi Literatur Hayati, Nur; Aprilia, Nikmatul Riskiyah; Sari, Silvia; Iqrimah, Rafika; Arifin, Deswita Aurellia
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.180

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kendala-kendala yang dihadapi oleh para pelaku UMKM dalam menerapkan digital accounting serta memberikan rekomendasi untuk meningkatkan pemahaman dan penerapan digital accounting di kalangan UMKM di Indonesia. Metodologi penelitian yang digunakan dalam penelitian ini yaitu menggunakan pendekatan  literatur review. Dalam penelitian ini terdapat 20 artikel mengenai implementasi akuntansi berbasis digital pada UMKM yang sudah terakreditasi SINTA. Hasil penelitian yang diperoleh dari pemetaan mengenai implementasi akuntansi berbasis digital pada UMKM yaitu para pelaku UMKM belum sepenuhnya menerapkan akuntansi berbasis digital dalam penyusunan laporan keuangannya
Co-Authors Aprilia, Nikmatul Riskiyah Arifin, Deswita Aurellia Mohamad Djasuli, Mohamad Nur Hayati Sari, Silvia