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AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Published by Universitas Sriwijaya
ISSN : 19784392     EISSN : 26857030     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting Information System and Inovation 8. Business Ethics 9. Capital Market.
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Articles 6 Documents
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Search results for , issue "Vol 7, No 1 (2013): AKUNTABILITAS" : 6 Documents clear
EVALUASI ATAS PENERIMAAN PAJAK DAN RETRIBUSI PARKIR PADA DINAS PENDAPATAN DAERAH DAN DINAS PERHUBUNGAN KOTA PALEMBANG Riqkiansyah Jerry; Ahmad Subeki; Arista Hakiki
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8884

Abstract

This study aims: 1) To find out the supervision in the management of parking collection on tax revenues and parking fees at the Regional Revenue Service and the Transportation Office of the City of Palembang, 2) To find out the obstacles faced by the Regional Revenue Service and the Transportation Office of Palembang City in increasing parking tax revenues and parking retribution in Palembang City. The results of this study indicate that the supervision of parking fees is carried out in two forms of supervision, namely direct supervision and indirect supervision. While supervision carried out at the Regional Revenue Service of Palembang City was two formed, namely supervision of parking tax payers and supervision of parking collectors. The obstacle faced by the Regional Revenue Service is not meeting taxpayers, taxpayers delaying tax payments. Whereas the Department of Transportation's obstacles are lack of supervision, the ability of parking operators who still need guidance and lack of parking support facilities. To increase parking tax and retribution, the author recommends that more improve coaching and training for employees so that they can improve its work performance, further enhances supervision both directly and indirectly.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Lipur Na'im; Kencana Dewi; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8885

Abstract

The purpose of this research is to determine the influence of modernizing tax administration system and spiritual quotient toward the level of individual taxpayers compliance in Kantor Pelayanan Pajak Palembang Ilir Barat either partially or simultaneously. The population of this reseach was 8.856 individual taxpayers who submit SPT 1770 to Kantor Pelayanan Pajak Palembang Ilir Barat. This reseach uses incidental sampling method and sample size used was 100 individual taxpayers who met by reseacher accidently. The data analysis technique in this reseach is multiple linier regression, F test, t test and coefficient of determination test (R2). The results of this research indicate that modernizing tax administration system and spiritual quotient simultaneously affect the level of individual taxpayers compliance. While the partial modernizing tax administration system affect significantly and positively the level of individual taxpayers compliance, and spiritual quotient do not affect significantly and positively the level of individual taxpayers compliance. Coefficient determination (R2) value in this research was 57.1%.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERN ATAS SISTEM PEMBERIAN DAN PELUNASAN KREDIT GADAI Meiriza Riyandini; Ahmad Subeki; Aryanto Aryanto
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8886

Abstract

The purpose of this study was to determine the effectiveness of internal control over the system of giving and paying off mortgage credit at PT. Pegadaian (Persero) Palembang Pallima Branch Office. And to find out the cause of the decline in the number of customers at PT. Pegadaian (Persero) Pallima Palembang Branch Office in 2010-2013 and its effect on performance effectiveness at PT. Pegadaian (Persero) Palembang Pallima Branch Office.This research is a qualitative descriptive study. The type of data used in this study are primary data and secondary data. The data used is the percentage data and customer classification, income data, loan amount data, and operational standards (SOP) at PT. Pegadaian (Persero) Palembang Pallima Branch Office. The method of analysis is by paying attention to the elements of internal control, namely the internal control environment, risk assessment, control activities, and information and communication.The results of the analysis and research show that internal control over the system of giving and paying off mortgage credit at PT. Pegadaian (Persero) Palembang Pallima Branch Office is quite effective because it has been in accordance with established procedures. In addition, the decline in the number of customers in 2010-2013 did not have a negative impact on the performance of PT. Pegadaian (Persero) Palembang Pallima Branch Office which can be seen at PT. Pegadaian (Persero) Palembang Pallima Branch Office which is increasing every year.
ARAH EVALUASI PAJAK TRANSFER KENDARAAN BERMOTOR DI DINAS PENDAPATAN DAERAH KOTA PALEMBANG Apriani Br Barus; Ermadiani Ermadiani; Eka Meirawati
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8881

Abstract

The transfer tax of motor vehicle is one of the local taxes that give a bigger significantly to the original revenue receipts. With the more development the making of motor vehicle technologi and people taste are always changing cause the transfer ownersip of a motor vehicle between one party and another party is very fast grow up. This research be made to evaluate the implementationof the adoption and acceptance the transfer tax of motor vehicle and efforts to see was has been made in inproved accept of the transfer tax of motor vehicle.Collect the transfer tax of motor vehicle based in South Sumatera provincia regulation number 3 year of 2011 about regional taxes. Its implementing regulation based on Southern Sumatera governor regulation number 11 ini years 2012. Implementation of collected already running with the legistation in force even though there are some technical obstacles in the implementation of the collection.This study uses descriptive qualitative analysis. The analysis is done qualitatively based on the data and information obtained during the study were associated with theories and concepts with collect the transfer tax of new motor vehicle administration.
PENILAIAN KINERJA PT PERKEBUNAN NUSANTARA VII (PERSERO) UNIT USAHA BETU DENGAN PENDEKATAN BALANCED SCORECARD Unggu Prayogi; Yulia Saftiana; Aryanto Aryanto
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8887

Abstract

Performance evaluation is an essential factor for a company. Performance evaluation used in this research is Balanced Scorecard. The goal of this research is to identify the performance of the company through four different perspectives: financial perspective, customer perspective, internal business processing perspective and growth and development perspective. This research is a case study using descriptive analisis technique. Performance evaluation in this research is the data from PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu in the year of 2011 and 2012. Based on this research it is concluded that the overall performance evaluation for PT Perkebunan Nusantara VII (Persero) Unit Usaha Betu is good. This is based from the scoring using the Balanced Scorecard approach inducted from financial perspective, customer perspective, internal business processing perspective and growth and development perspective. To increase what the company performance had already achieved, the writer suggestion for the company is to pay more attention to the internal business processing perspective. Especially the ones concerning raw material quality supervision, production process and product quality, in order for the product to meet the standard set by the company that eventually will impact the company’s performance in terms of financial perspective, customer perspective and growth and development perspective.
EVALUASI SISTEM PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS PADA CV. SUMATERA Romy Wanda Taruna; Abu Kosim; Dewa Saputra
AKUNTABILITAS Vol 7, No 1 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i1.8882

Abstract

Internal Control System is a process undertaken to provide reasonable assurance of achieving the objectives of the three classes of constraints of financial reporting, compliance with applicable laws and regulations, effectiveness, and efficiency of the operations. The purpose of this study was to determine the control procedures sales, cash receipts, and provide an evaluation of the results obtained. Object of this study is CV. SUMATERA. The methods of data collection is by interview, documentation, and observation. Problem solving is done by identifying and evaluating the internal control of the sales and cash receipts procedures, both the document and the related functions of sales and cash receipts. The results of this study indicate that the system of internal control over sales in the CV. SUMATERA has gone well and in accordance with procedures. Meanwhile, for Internal control system of cash receipts on the CV. SUMATERA have not been going well .

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