INVENTORY: JURNAL AKUNTANSI
INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October.
INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains the results of thoughts and research results in the field of Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, Taxation, Sharia Accounting, Behavioral Accounting, Investment and Portfolio Analysis, International Accounting and Entrepreneurshi
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<![CDATA[Analisis Laju Pertumbuhan Dan Efektifitas Penerimaan Retrisubi Pengujian Kendaraan Bermotor Pada Dinas Perhubungan Kabupaten Malang ]]>
<![CDATA[Angguliyah Rizqi Amaliyah]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7667
<![CDATA[Implementation of this research aims to analyze the rate of growth and effectiveness of the acceptance of the test retribution of motor vehicles (PKB) at the District Transportation Service Malang in 2015 to 2019. In this study techniques in collecting data IE primary data and secondary data. Based on the results of documentation, interviews and observations on the Transportation Service Department of Motor vehicle testing. Based on the results of research that has been done shows the level of growth of motor vehicle testing in Malang district from 2015 to 2019 with an average of 6.83% (positive category). Percentage rate of growth in the matrix of potential retribution of motorised vehicle test is included in the prime category so that it becomes the mainstay sector for Malang Regency government. As well as belonging to the developing category because of its potential contribution to increased growth rate (positive). Calculation results at the level of effectiveness during the year 2015 to 2019 shows an average of 102.19%. Percentage level of effectiveness demonstrated the performance of the district government of Malang in the Department of Transportation in receipt of the test retribution of motor vehicles, including the category is very effective on every duty and capable of management and managing the acceptance of the test retribution of motor vehicles.Keywords; Growth Rate; Effectiveness; Motorized Vehicle Testing Levies ]]>
<![CDATA[Determinan Sikap Dalam Penggunaan Sistem Keuangan Desa (Siskeudes) ]]>
<![CDATA[Dinda Amelia Kusumastuti]]>;
<![CDATA[Rihan Mustafa Zahri]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7673
<![CDATA[SISKEUDES application is an application developed by BPKP to improve the quality of village financial governance that must be implemented. The implementation of regulations, the success of the purpose of the application of SISKEUDES will determine the effectiveness of the system. The successful implementation of the system is seen from the attitude of the village government in using the system. This research aims to test the perception of usability, perception of ease of use, subjective norms, and complementary to the attitude of use of rural financial system (SISKEUDES) applications. This study used survey methods and took samples in the village government of Madiun Regency and Kediri Regency which positioned as users of SISKEUDES application as many as 230 respondents. Data that has been disseminated through questionnaires is analyzed using partial least square (PLS) based structural models with SmartPLS software version 2.0. The results of this study prove that the user attitude of SISKEUDES application is positively influenced by perception of usability, subjective norms, and compatibility in using SISKEUDES applications. The study found the perception of ease of use had no effect on the attitudes of SISKEUDES application users.Keywords; Perception of Usability; Perception of Ease of Use; Subjective Norms; Compatibility; Attitude]]>
<![CDATA[Pengaruh Opini Audit dan Temuan Audit BPK terhadap Kinerja Pemerintah Daerah pada Kabupaten/Kota di Provinsi Jawa Timur ]]>
<![CDATA[Rollis Ayu Ditasari]]>;
<![CDATA[Muhamad Agus Sudrajat]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7668
<![CDATA[This study aims to prove empirically the effect of the Audit Opinion variable and BPK Audit Finding Variables on the Performance of Local Government in districts / cities in East Java Province. This study used purposive sampling with 148 samples obtained from districts / cities in East Java Province. Data testing was performed using: 1) Descriptive statistical test, 2) Classical assumption test, 3) Multiple linear regression and 4) Hypothesis test of the R Determination Coefficient and t test. The researcher processed the research data using special software, namely IBM SPSS Statistics 16. The results of the analysis of this study were 1) Audit Opinion has no effect on the performance of local governments in East Java. This is supported by the tcount value of -1.276 and table of -1.655 so that the tcount value is smaller than the t table value. The significance value is 0.204> 0.05, thus H1 is rejected. 2) BPK Audit findings affect the performance of local governments in East Java. This is supported by the tcount value of -2.267 and the t table of -1.655 so that the tcount value is smaller than the t table value. The significance value is 0.562< 0.05, thus H2 is accepted.Keyword; Audit Opinion; BPK Audit Findings and East Java Regional Government Performance.]]>
<![CDATA[Menjaga Keberlangsungan Umkm Pada Masa Wabah Covid-19 ]]>
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7674
<![CDATA[This study aims to determine and obtain empirical evidence about the effect of governance and human resources on the sustainability of UMKM during the Covid-19 outbreak. Sampling in this study used a purposive sampling method which resulted in a sample of 100 UMKM actors in Magetan district. The method of data analysis in this research is using Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that governance had a positive effect on the sustainability of UMKM during the Covid-19 outbreak. Furthermore, human resources have a positive effect on the sustainability of UMKM during the Covid-19 outbreak.Keywords; UMKM Sustainability; Governance; Human Resources]]>
<![CDATA[Pengaruh Kebijakan Perpajakan dan Inflasi Terhadap Penerimaan Pajak ]]>
<![CDATA[Nindita Dwi Marlyanti]]>;
<![CDATA[Aristha Purwanthari Sawitri]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7669
<![CDATA[Indonesia needs to make arrangements and implementation of national development aimed at realizing welfare for the community. The national development cost is derived from the largest tax sector. The objective of the research is to analyze the influence of Self Assessment System, tax audit, tax collection and inflation on VAT acceptance in KPP Pratama Surabaya Karangpilang. The documentation method is used to obtain the VAT Acceptance report data KPP Pratama Surabaya Karangpilang period 2015-2018 and written data from Bank Indonesia with purposive sampling technique. Samples obtained 48 months during the period 2015-2018. Partial research results show if only tax billing variables have an effect on VAT acceptance in KPP Pratama Surabaya Karangpilang. Based on the results of the research obtained, KPP Pratama Surabaya is expected to increase service and outreach activities in order to provide understanding and awareness of the importance of paying taxesKeywords; Tax; PPN and Inflation]]>
<![CDATA[Analisis Kondisi Keuangan Pemerintah Kabupaten Di Kalimantan ]]>
<![CDATA[Ika Kurnia Indriani]]>;
<![CDATA[Melati Pramudita Lestari]]>;
<![CDATA[Merry Triani]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7675
<![CDATA[An assessment of the financial condition of district governments in Kalimantan will provide an early warning to implement good regional financial management, so that regional financial health can be maintained. An analysis of the financial condition of district governments on the island of Kalimantan has never been carried out. The APBD is one of the stimuli used by district governments to encourage regional economic growth. Therefore, based on this phenomenon, it is necessary to analyze the financial condition of the district government in all regions of Kalimantan. This study uses a descriptive quantitative approach using the method of budget solvency, service solvency, and financial independence. The data used is secondary data, namely the 2014-2018 Budget Realization Report. The study population was 37 district governments on the island of Kalimantan. The research sample was 185 samples. The results of the research by the Government of Mahakam Ulu Regency which is located in East Kalimantan Province and Sekadau Regency in West Kalimantan Province have the highest budget solvency, while the solvency of Sambas Regency in West Kalimantan and Kutai Kartanegara in East Kalimantan has the lowest budget solvency. The best financial independence in all districts in Kalimantan was obtained by Penajam Paser Utara District in East Kalimantan and Lamandau District in Central Kalimantan. The lowest level of financial independence was obtained by Kayong Utara District, West Kalimantan and Mahakam Ulu Regency, East Kalimantan. Tana Tindung and Mahakan Ulu districts had the highest service solvency, while Kubu Raya and Sambas districts had the lowest solvency.Keywords; Budgetary Solvency; Financial Independence; Service-Level Solvency; and District Governments]]>
<![CDATA[Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak ]]>
<![CDATA[Candra Febrilyantri]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7670
<![CDATA[This research aims to test the influence of profit management, profitability and the size of companies on tax aggressiveness. The research population is a manufacturing company registered in IDX of the automotive sub-sector in 2015-2019. The method in sampling this study uses purposive random sampling with a total of 55 samples companies. The method of analysis used is multiple regression analysis techniques. The results showed that earnings management had no effect on tax aggressiveness, profitability had an effect on tax aggressiveness, and corporate size had an effect on tax aggressiveness. The implications of this research are expected by entrepreneurs and the public to be aware of the obligation of taxation to pay taxes in order to make Indonesia's economy better and more stable.Keywords; Tax Aggressiveness; Profitaility; Size; Earnings Management]]>
<![CDATA[Pengaruh Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Dengan Pajak Bahan Bakar Kendaraan Bermotor Sebagai Pemoderasi ]]>
<![CDATA[Ferdiansyah Ferdiansyah]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v4i2.7671
<![CDATA[The existence of motorized vehicles has become a very vital part of the community. So that it affects the increase in revenue from Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duties, Motorized Vehicle Fuel Taxes and Local Original Revenues. This study aims to determine the relationship of contribution of Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duty, Motorized Vehicle Fuel Tax to the Revenue of West Java Province. This type of research is associative with quantitative methods using the method of multiple linear regression analysis. From the results of the study showed that the Regional Tax consisting of Motorized Vehicle Tax, Motorized Vehicle Transfer Fee Duty and Motorized Vehicle Fuel Tax partially had a positive and significant effect on the Local Revenue. With Motor Vehicle Fuel Tax as a moderating variable simultaneously obtained positive and significant results, which means that it strengthens the influence between Motor Vehicle Tax and Motor Vehicle Title Transfer Fees on Original Income in West Java ProvinceKeywords; Regional Taxes; Motorized Vehicle Tax; Motorized Vehicle Transfer Fee Fees; Motorized Vehicle Fuel Taxes; Local Revenue]]>
