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All Journal AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIAR : Journal Of International Accounting Research
Hasrul Adan, Laode Muhammad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALYSIS OF THE REALIZATION OF MOTOR VEHICLE TAX RECEIPTS AT THE BAUBAU CITY SAMSAT OFFICE Hasrul Adan, Laode Muhammad; Amin, Jeki Julian
JIAR : Journal Of International Accounting Research Vol 3 No 01 (2024): JIAR : Journal Of International Accounting Research 
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v3i2.1422

Abstract

Motor Vehicle Tax (PKB) is one of the main sources of Regional Original Income (PAD) which has great potential in supporting regional development. However, the realization of PKB revenue in Baubau City is not optimal due to the low level of taxpayer compliance, the limited effectiveness of the policy, and obstacles in the administrative system. This study aims to analyze the realization of PKB revenue at the Baubau City Samsat Office, identify the factors that influence it, and evaluate the effectiveness of the tax amnesty policy. This study uses a quantitative descriptive approach with trend analysis techniques and comparisons to PKB revenue data for the 2017 period. Data were obtained from the Baubau Samsat report and interviews with Samsat officers and taxpayers. The results of the study indicate that although the tax amnesty policy can increase tax revenue in the short term, in the long term this policy risks reducing tax compliance. Other factors that influence PKB revenue include the quality of Samsat services, the level of tax socialization, and the economic conditions of the community. The implications of this study emphasize the need to optimize service digitalization, increase tax education, and evaluate tax amnesty policies to improve taxpayer compliance in a sustainable manner.
PERAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN DINAS KESEHATAN KABUPATEN BUTON SELATAN Hasrul Adan, Laode Muhammad; Abdul Wahidin, La Ode
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 03 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i03.2244

Abstract

The need for accountability in regional financial management has driven governments to improve the quality of financial reporting. This study aims to analyze the role of accounting information systems in the quality of financial reports at the Health Office of South Buton Regency. This research employs a qualitative descriptive method, with data collected through observation and interviews with financial officials/staff directly involved in reporting. The results indicate that the implementation of the Regional Government Information System (SIPD) meets the characteristics of a good accounting information system—namely relevance, accuracy, timeliness, and completeness. Furthermore, the financial reports produced are considered relevant, reliable, comparable, and understandable. These findings imply that SIPD plays a significant role in enhancing the quality of financial reporting, thereby supporting decision-making and promoting accountable and transparent governance.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP PENGGUNAAN TRANSAKSI DIGITAL (PEMBAYARAN SECARA CASHLESS) PADA UMKM KOTA BAUBAU Hasrul Adan, Laode Muhammad
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 2 No 04 (2023): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v2i04.2246

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the use of digital transactions (cashless payments) in SMEs in Baubau city. The research method used in this research is qualitative analysis with a descriptive approach. The objects of research are MSMEs registered with the Baubau city cooperative office, namely Lawa Bistro, Rezky Distro, and Nadel Cosmetic. Data collection methods through observation, interviews, and documentation with data analysis techniques collect, compile and analyze data for problem solving in research so that a conclusion can be drawn. The results showed that the use of digital transactions (cashless payments) during the Covid-19 pandemic, greatly facilitated and helped MSME players, although the use of the types of digital transactions used was still limited via ATM transfers, Mobile banking and Q-RIS, but greatly enlivened Baubau city MSMEs. In using these digital transactions, MSME players still lack understanding of the functions and risks of the applications used. The impact of digital transactions (cashless payments) during the Covid-19 pandemic MSMEs, it is concluded that the use of digital transactions during the Covid-19 pandemic has a huge impact on MSMEs.
Co-Authors Abdul Wahidin, La Ode Amin, Jeki Julian