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All Journal Jurnal GeoEkonomi Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
Gantur, Hendrikus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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EVALUASI PENGELOLAAN KEUANGAN DESA DI DESA PA'KEBUAN BERDASARKAN PERMENDAGRI NO. 20 TAHUN 2018 Riyanto, Agus; Elyana, Elyana; Gantur, Hendrikus
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 2 (2023): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v12i2.2314

Abstract

This type of research is qualitative research, where the focus of the research is participatory and transparency in village financial management in Pa'Kebuan Village, where the informants in this study are the village head, BPD members, village apparatus and hamlet heads. The results of this study refer to the Village Financial Management System Analysis in Pa'Kebuan Village, Krayan Timur District, Nunukan Regency, North Kalimantan Province using a participatory and transparent approach. The management of the village fund budget in Pa'Kebuan Village has very high community participation. The community's involvement in the planning varied widely, some actually discussed development, some came because they wanted to take part in development activities, and some other people came just to enliven it. However, as a whole the Pa'Kebuan Village government has attempted to initiate meetings with the community in village fund management planning activities. planning for village financial management, the village government is very transparent in explaining the amount of the budget managed by the village government so that planning involves elementsthe village government, BPD and the community are able to synchronize with development needs and empowerment with the amount of the budget managed by Pa'Kebuan Village.
KECURANGAN, SISTEM PERPAJAKAN, KEADILAN PAJAK, DAN DISKRIMINASI TERHADAP PERSEPSI ETIKA ATAS PENGGELAPAN PERPAJAKAN Firmansyah, Firmansyah; Riyanto, Agus; Krismonika, Krismonika; Gantur, Hendrikus
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.580

Abstract

The main revenue of Indonesia's finances comes from tax collection, which plays an important role in state revenue. The government relies heavily on taxes as a source of revenue to fund maintenance and development to improve people's welfare. This study aims to evaluate the influence and relationship between the possibility of fraud detection, the tax system, tax ethics, fairness, and discrimination on the perception of tax evasion ethics. The research method used is quantitative with the Purposive Sampling technique for sampling. The data analysis technique used was multiple linear regression analysis, with a total of 100 samples registered at KPP Pratama Samarinda. The results of this study show that the possibility of detecting fraud and the tax system has no effect on the perception of tax evasion ethics, while tax ethics, fairness, and discrimination have a positive influence on the perception of tax evasion ethics.
Co-Authors Agus Riyanto Elyana Elyana, Elyana Firmansyah Firmansyah Krismonika, Krismonika