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STRATEGI PENGENDALIAN PAJAK PARKIR DAERAH BERBASIS AKUNTANSI MANAJEMEN: TINJAUAN LITERATUR Muhammad Raihan Mubaraq; Aisyah Zarkasi; Nurul Rusdiansyah
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.364

Abstract

Local taxes are a primary source of Regional Original Revenue (PAD) and play a crucial role in supporting fiscal autonomy of local governments. Among these taxes, parking tax has significant potential due to increasing urban mobility and motor vehicle growth. Nevertheless, its contribution to PAD remains low due to weak supervision, low taxpayer compliance, and limitations in infrastructure and collection systems. This study employs a qualitative descriptive literature review to examine management accounting as a foundation for parking tax control strategies. Literature sources include scholarly journals, books, and regulations related to management accounting, local taxes, and fiscal control. The analysis indicates that implementing management accounting through planning, monitoring, information analysis, and evaluation enhances the effectiveness of parking tax collection. Management accounting-based control strategies integrating policy, monitoring, technology, and evaluation improve taxpayer compliance, optimize target realization, and strengthen parking tax contribution to PAD. Consequently, parking tax serves not only as a revenue source but also as a strategic instrument for more transparent, efficient, and accountable local fiscal management. This study provides a conceptual framework for developing parking tax control strategies and offers opportunities for future empirical research to assess their effectiveness in practice.
PKM Pengelolaan Keuangan Bagi Ibu Rumah Tangga Hajrah Hamzah; Siti Nur Reskiyawati Said; Yulia Yunita Yusuf; Farhan Dwinanda Hanisyahputra; Nurul Rusdiansyah
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 3 No. 3 (2026): Juli: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v3i3.3442

Abstract

Family financial management is a crucial aspect of maintaining household stability and well-being. However, many housewives still do not systematically record their finances, resulting in frequent imbalances between income and expenses. This community service activity aims to improve the understanding and skills of housewives in preparing simple financial reports as an effort to manage family finances more planned and controlled. The target group for this activity was 30 housewives in Pesantren Nurus Sunnah Bulukumba Regency who act as family financial managers. The implementation method included outreach, material delivery, practical training on preparing simple financial reports based on cash flow recording, as well as mentoring and evaluation. The results of the activity showed high enthusiasm for the training and a growing understanding of the importance of recording household income and expenses. Based on the evaluation, approximately 80% of participants understood the benefits of preparing family financial reports and began to apply them in their daily lives, while approximately 20% of participants still needed further mentoring. Thus, this training activity was able to improve financial literacy and encourage behavioral changes in more disciplined and planned family financial management.
PKM Pengelolaan Keuangan Bagi Ibu Rumah Tangga Hajrah Hamzah; Siti Nur Reskiyawati Said; Yulia Yunita Yusuf; Farhan Dwinanda Hanisyahputra; Nurul Rusdiansyah
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 4 No. 3 (2026): Agustus: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v4i3.1867

Abstract

Family financial management is a crucial aspect of maintaining household stability and well-being. However, many housewives still do not systematically record their finances, resulting in frequent imbalances between income and expenses. This community service activity aims to improve the understanding and skills of housewives in preparing simple financial reports as an effort to manage family finances more planned and controlled. The target group for this activity was 30 housewives in Pesantren Nurus Sunnah Bulukumba Regency who act as family financial managers. The implementation method included outreach, material delivery, practical training on preparing simple financial reports based on cash flow recording, as well as mentoring and evaluation. The results of the activity showed high enthusiasm for the training and a growing understanding of the importance of recording household income and expenses. Based on the evaluation, approximately 80% of participants understood the benefits of preparing family financial reports and began to apply them in their daily lives, while approximately 20% of participants still needed further mentoring. Thus, this training activity was able to improve financial literacy and encourage behavioral changes in more disciplined and planned family financial management.