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All Journal Batara Wisnu : Indonesian Journal of Community Services ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Governance, Taxation, and Auditing
WARDANI, Ni Made Sri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Effect of Tax Knowledge, Awareness, Education and Financial Literacy on Individual Tax Compliance At Sawangan KPP AGATHA, Thalia; WARDANI, Ni Made Sri
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1479

Abstract

Tax compliance is a crucial aspect in optimizing state revenue. However, the level of individual taxpayer compliance remains a challenge, particularly at the Depok Sawangan Primary Tax Service Office (KPP Pratama). This study aims to determine the influence of tax knowledge, tax awareness, education level, and financial literacy on the level of individual taxpayer tax compliance. This study used a quantitative approach with a survey method by distributing questionnaires to 100 respondents. Primary data were obtained from the questionnaire, while secondary data came from agency reports and available public sources. The data obtained were analyzed using multiple linear regression with the help of SPSS version 25 software. The results showed that only tax knowledge had a positive and significant effect on tax compliance, while the other three variables were insignificant. 5. Tax knowledge, tax awareness, education level, and financial literacy simultaneously had a significant effect on tax compliance. This indicates that the four variables together can explain variations in tax compliance.
PENINGKATAN KOMPETENSI PENGELOLAAN SIMPAN PINJAM DALAM MENGOPTILAMKAN KUALITAS LAPORAN KEUANGAN KOPERASI MERAH PUTIH SAWANGAN Walidain, Birrul; Wardani, Ni Made Sri; Maelani, Puspita; Saputro, Maulana Agung; Sari, Cynthia Dikna
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 3 (2025): Batara Wisnu | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i3.440

Abstract

The background to this activity is the existence of problems in the management of savings and loans at the Merah Putih Sawangan Cooperative, which is still carried out manually, a lack of understanding among administrators in recording inventory, and difficulties in preparing cooperative financial reports. The objective of this training is to provide knowledge and skills to cooperative administrators regarding savings and loan management, inventory recording, and the preparation of cooperative financial reports in order to improve the quality of management and reporting. The activity method uses a training approach with stages of observation, training implementation surveys, and evaluation of activity results, with the training participants being the administrators of the Merah Putih Sawangan Cooperative. The training results based on pretest and posttest scores show an increase in the administrators' understanding of savings and loan management, systematic inventory recording, and the preparation of quality financial reports. This training activity is evaluated on an ongoing basis.
Analisis Pengelolaan Barang Milik Daerah (BMD) pada Pemerintah Daerah Kabupaten Pandeglang Wardani, Ni Made Sri; Lestari, Utami Puji; Nugroho, Herbirowo
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6300

Abstract

This research was conducted to determine the implementation of the Minister of Home Affairs Regulation Number 19 of 2016 concerning the management of regional property, the inhibiting factors, and recommendations for the management of regional property in the Government of Pandeglang Regency. This research is a qualitative descriptive study. This research uses data sources in the form of primary and secondary data. The data collection techniques in this research are interviews, observations (primary data), and documentation. The data collection method involves conducting interviews with the Sub-Field of Regional Property Empowerment (BMD) of the BPKD and the Head of the Regional Accounting Field of Pandeglang Regency regarding the management of BMD. Interviews are conducted both offline and online. The research results show that the implementation of the Minister of Home Affairs Regulation Number 19 of 2016 on the management of regional property in the Pandeglang Regency Government is in accordance with the regulations. However, there are still discrepancies in the security and maintenance activities, destruction and disposal activities, and in the BMD administration activities.
Co-Authors AGATHA, Thalia Herbirowo Nugroho Lestari, Utami Puji Puspita Maelani Saputro, Maulana Agung Sari, Cynthia Dikna Walidain, Birrul