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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Sarwono , Aris Eddy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PAJAK PARKIR, RETRIBUSI PARKIR, DAN EFEKTIFITAS PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH Widiyaningrum, Yulinda; Sarwono , Aris Eddy; Harimurti , Fajar
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui signifikasi pengaruh pajak parkir, retribusi parkir, dan efektifitas pajak parkir terhadap pendapatan asli daerah. Dalam penelitian ini menggunakan metode penelitian kuantitatif, dengan memakai analisis data yang dilakukan perhitungan statistik. Data kuantitatif yang digunakan dalam metode penelitian ini berlandaskan filsafat positivism yang digunakan untuk meneliti populasi atau sampel tertentu, pengumpulan menggunakan instrumen penelitian, analisis data bersifat kuantitatif dengan tujuan menguji hipotesis. Sumber data yang digunakan pada penelitian ini adalah data sekunder. Sumber data yang digunakan diperoleh dari website Direktorat Jenderal Perimbangan Keuangan (DJPK) melalui www.djpk.kemenkeu.go.id. Pengambilan sampel yang akan dilakukan dalam penelitian ini menggunakan metode purposive sampling yaitu sebuah metode pengambilan sampel yang berdasar dari kriteria dan pertimbangan tertentu sehingga mendapat sampel yang sesuai dengan tujuan penelitian. Hasil uji-t H1 yang menyatakan bahwa Pajak Parkir Berpengaruh Positif Signifikan terhadap Pendapatan Asli Daerah, terbukti kebenarannya. Uji-t H2 yang menyatakan bahwa Retribusi Parkir Berpengaruh Positif Signifikan terhadap Pendapatan Asli Daerah, terbukti kebenarannya. Uji-t H3 yang menyatakan bahwa Efektifitas Pajak Parkir Tidak Berpengaruh Positif Signifikan terhadap Pendapatan Asli Daerah, terbukti kebenarannya.
ANALISIS PENINGKATKAN KUALITAS KOMPETENSI APARATUR PEMERINTAH DAN PELAYANAN PUBLIK DALAM MEWUJUDKAN GOOD GOVERNANCE DI JAWA TENGAH Jundia, Hilda Salma; Sarwono , Aris Eddy; Astuti , Dewi Saptantinah Puji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1530

Abstract

The purpose of this research is to create a government in Indonesia that is oriented towards the competence of government apparatus and public services in order to realize good governance, and has not yet been implemented in all regions in Indonesia. Because the lower the level of governance, the more often they have direct contact with the community in demonstrating competence and the services they provide. So it is necessary to enact the principles of good governance as the ideals of the nation. Improving the competence of government apparatus should adhere to a paradigm oriented towards the interests of the community in providing services to the wider community, preparing all tools to meet this paradigm systematically (from input-process-output-results/impact), so that quality services are realized (which may be tangible). , reliable, responsive, safe, and full of empathy in its implementation). The concept of good governance is an ideal form of governance formulated by experts for the practice of establishing good relations between the state, society and markets. The type of research used is descriptive quantitative method including the official BPS website, and previous journals. The results of this study show that the government continues to strive to improve the competence of government officials so that people can get maximum service from competent government officials. The quality of public services in Indonesia has been included in the green category, which means high quality of service compliance to the government. In the service process, the government always strives for the public to more easily access all the facilities that have been provided on a digital basis.
Peran Pemanfaatan SIA Sebagai Variabel Moderasi Terhadap Pengaruh Antara Pelatihan dan Kualitas Pencatatan Akuntansi pada UMKM Batik di Kabupaten Sragen Luviana, Riswanda; Sarwono , Aris Eddy
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6780

Abstract

This research aims to examine how financial training affects the quality of accounting records, with the use of accounting information systems acting as a mediating variable among batik micro, small, and medium enterprises (MSMEs) in Sragen Regency. One of the main challenges encountered by batik MSMEs is the inadequate quality of their accounting records, which limits the reliability of financial information for informed business decision-making. The study adopts a quantitative design using a survey approach. Primary data were obtained through questionnaires distributed to batik MSME owners as respondents. Data were analyzed using regression analysis, path analysis, and the Sobel test to assess the mediating effect of accounting information system utilization. The findings reveal that financial training has a significant impact on both the adoption of accounting information systems and the quality of accounting records. Moreover, the utilization of accounting information systems is empirically shown to mediate the relationship between financial training and the quality of accounting records. These results imply that enhancing the scope and effectiveness of financial training programs can motivate MSME owners to implement accounting information systems more optimally, leading to financial records that are more accurate, relevant, and dependable. This study offers practical insights for stakeholders in formulating financial training initiatives to strengthen financial management practices within MSMEs.
Co-Authors Astuti , Dewi Saptantinah Puji Harimurti , Fajar Jundia, Hilda Salma Luviana, Riswanda Widiyaningrum, Yulinda