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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Manajemen dan Akuntansi
Sri Laksmi Pradanawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Realisasi Pajak Reklame, Potensi Pajak Reklame Dan Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kabupaten Boyolali Bella Dwi Saputri; Hadi Samanto; Sri Laksmi Pradanawati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1326

Abstract

This study aims to analyze the influence of billboard tax realization, potential, and effectiveness on the Regional Original Revenue (PAD) of Boyolali Regency during the 2020–2024 period. The research adopts a quantitative approach using secondary data, with a total of 20 observations. The dependent variable in this study is PAD, while the independent variables include billboard tax realization, potential, and effectiveness. Data analysis was conducted using multiple linear regression. The findings indicate that the realization of billboard tax has a significant impact on PAD, while the effectiveness of billboard tax collection does not show a significant effect. This is evidenced by the t-test significance values, where the realization and potential variables have a significance level of 0.000 (< 0.05), while the effectiveness variable has a significance level of 0.408 (> 0.05). These results suggest that higher levels of tax realization and potential contribute positively to PAD. However, the effectiveness of tax collection alone does not necessarily lead to an increase in PAD, indicating a need for local government evaluation in optimizing tax collection efforts. Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD). Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD)
ANALISIS EFEKTIVITAS, AKUNTABILITAS, TRANSPARANSI PENGELOLAAN DANA BOS TERHADAP PENGADAAN SARANA DAN PRASARANA SEKOLAH (Studi Kasus Sekolah SMK NEGERI 6 Sukoharjo) Novita Sari; Desy Nur Pratiwi; Sri Laksmi Pradanawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8ckx8d10

Abstract

  This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.
PENGABDIAN MASYARAKAT MEMBANGUN KESADARAN MASYARAKAT AGAR TERLITERASI BAIK DALAM BIDANG AKUNTANSI DAN KEUANGAN Utami, Muhamad Burhanudin Ferdiansyah; Utami, Galih Senja Yuliatmoko; Utami, Wina Mar’athus Sholihah; Utami, Wikan Budi; Sri Laksmi Pradanawati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17820

Abstract

Kegiatan pengabdian Masyarakat dengan tema “Membangun Kesadaran Masyarakat Agar Terliterasi Baik Dalam Bidang Akuntansi Dan Keuangan” bertujuan memberikan pengenalan akuntansi keuangan sebagai literasi kepada masyarakat di Desa Kiringan, Tulung, Klaten untuk dijadikan pedoman dalam mengelola keuangan rumah tangga mereka dan memberikan pelatihan pencatatan akuntansi secara sederhana kepada ibu-ibu pelaku UKM di Desa Kiringan, Tulung, Klaten. Pelaksanaan pengabdian dilaksanakan dengan menggunakan metode ceramah, diskusi dan simulasi pencatatan akuntansi keuangan sederhana. Target luaran yang diharapkan dari kegiatan ini adalah ibu-ibu rumah tangga di Desa Desa Kiringan Kecamatan Tulung Kabupaten Klaten, Provinsi Jawa Tengah adalah meningkatnya wawasan, pengetahuan, membantu berpikir kritis dalam pengambilan keputusan pengelolaan pendapatan dan pengeluaran keuangan rumahtangga agar masyarakt desa Kiringan bisa mempertahankan keberlangsungan hidupnya dan meningkatkan kinerja keuangan ibu-ibu pelaku UKM di Desa Kiringan, Tulung, Klaten, Jawa Tengah Kata kunci: literasi, akuntansi, keuangan, Desa Kiringan
Co-Authors Bella Dwi Saputri desy nur pratiwi Hadi Samanto Novita Sari Utami, Galih Senja Yuliatmoko Utami, Muhamad Burhanudin Ferdiansyah Utami, Wina Mar’athus Sholihah Wikan Budi Utami