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All Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Ekonomi Syariah dan Akuntasi
Hasna Mudiarti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Analisis Penerapan Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa Anisya Lestari Icha; Hasna Mudiarti; Heni Risnawati; Liana Nurdayanti
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5273

Abstract

This study aims to analyze the implementation of the Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management, with a case study in Jatimekar Village, Jatiluhur District, Purwakarta Regency. The regulation was issued as a guideline to enhance transparency, accountability, and efficiency in managing village funds, which are vital for supporting rural development and community welfare. The research employs a qualitative approach using interviews and documentation techniques to gather relevant data on the application of financial management principles in Jatimekar Village. Findings indicate that the village government has implemented the regulation in accordance with established procedures, covering stages such as planning, implementation, administration, reporting, and accountability of village finances. The use of the village financial system application (SISKEUDes) has been instrumental in ensuring systematic management, accurate documentation, and efficient reporting of financial activities. Moreover, the adoption of this application supports compliance with regulatory standards while also strengthening transparency for stakeholders, particularly the community. Although challenges such as limited human resource capacity and the need for continuous technical training remain, the overall implementation demonstrates alignment with the regulatory framework. This research highlights the importance of strengthening institutional capacity and digital literacy to maximize the effectiveness of SISKEUDes and ensure sustainable governance practices. Therefore, the study concludes that the application of the Minister of Home Affairs Regulation No. 20 of 2018 in Jatimekar Village reflects a positive step toward improving accountability, transparency, and efficiency in village financial management, which may serve as a model for other villages in Indonesia.
PENGARUH KESADARAN PERPAJAKAN, KEWAJIBAN MORAL DAN KONDISI KEUANGAN TERHADAP KEPATUHAN PAJAK Hasna Mudiarti; Anisya Lestari; Bayu Setiawan
Jurnal Ekonomi Syariah dan Akuntansi Vol 1, No 2 (2020): Jurnal Ekonomi Syariah dan Akuntansi
Publisher : Universitas Muhammadiyah Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26751/jeisa.v1i2.1134

Abstract

Kepatuhan pajak merupakan suatu keadaan dimana wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Kepatuhan pajak dipengaruhi oleh berbagai faktor. Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran perpajakan, kewajiban moral dan kondisi keuangan terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah pelaku UMKM di Kabupaten Kudus. Pengambilan sampel menggunakan convenience sampling method, dengan jumlah sampel sebanyak 93 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS. Hasil pengujian menunjukkan bahwa kesadaran perpajakan dan kewajiban moral berpengaruh positif signifikan terhadap kepatuhan pajak. Sedangkan kondisi keuangan tidak berpengaruh signifikan terhadap kepatuhan pajak.
Pengaruh Regulasi PPN dan PPnBM serta Pendapatan terhadap Minat Beli Kendaraan Bermotor Roda Empat (Mobil) di Indonesia Dian Anggraeni; Hasna Mudiarti
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.766

Abstract

This study aims to analyze the influence of the Minister of Finance Regulation Number 77/PMK.010/21 and income on interest in purchasing car in Indonesia. This research is a quantitative study with the Indonesian population and the sampling is determined by random sampling method by distributing questionnaires randomly in several areas. The data was analyzed using the PLS analytic method with SmartPLS software, which included evaluation of the measurement, evaluation of the structural model, and hypothesis testing. The results revealed that regulation and income had a positive and significant effect on interest in car. The R-Squares value was obtained at 61.8%, indicating that the interest in purchasing four-wheeled motorized vehicles is influenced by regulation and income, with the rest explained by other variables not included in this study.
Co-Authors Anisya Lestari Anisya Lestari Icha BAYU SETIAWAN Dian Anggraeni Liana Nurdayanti Risnawati, Heni