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Fitria Magdalena
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fitria.magdalena@uniska-kediri.ac.id
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cendekia.akuntansi@uniska-kediri.ac.id
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JCA (Jurnal Cendekia Akuntansi)
Published by Universitas Islam Kadiri
ISSN : 27230104     EISSN : 27230090     DOI : https://doi.org/10.32503/akuntansi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JCA (JURNAL CENDEKIA AKUNTANSI) adalah jurnal ilmiah yang mulai terbit tahun 2020, oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Kadiri, dengan frekuensi terbit dua kali setahun, yaitu pada bulanJuni, Desember. Jurnal ini memuat tulisan yang berupa karya ilmiah atau artikel hasil penelitian bidang akuntansi. Penerbitan ini bertujuan untuk meningkatkan budaya menulis ilmiah para akademis, peneliti, birokrat, dan pemerhati ilmu pengetahuan baik dalam maupun luar negeri serta sebagai sarana dokumentasi perkembangan informasi pemikiran, penelitian yang ada hubungannya dengan ilmu Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 102 Documents
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The Influence Of Moral Obligations, Quality Of Tax Services And Business Turnover On Taxpayer Compliance Putri, Ni Made Tia Aditya; Parwati, Ni Made Suwitri; Mattulada, Andi; Kahar, Abdul
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8900

Abstract

The objective of this research is to investigate the impact of ethical duties, tax administration service excellence, and corporate revenue on the level of tax fulfillment among food service owners within Banggai District.. A numerical methodology integrating an explanatory framework was utilized to scrutinize these interconnected dynamics. The study population comprised 538 restaurants recorded in the Regional Revenue Agency (BAPENDA). Sample size was determined through the Slovin formula, yielding 229 initial respondents, which was subsequently reduced to 216 after excluding 13 outlier data points. Instrument quality was verified through validity and reliability assessments to confirm data accuracy. The analytical procedure involved multiple linear regression alongside t-test-based hypothesis evaluation. Findings reveal that all three independent variables moral obligation, quality of tax services, and business turnover exert a mathematically meaningful and direct upward impact regarding the willingness of dining-place businesses level of compliance and help optimize regional tax revenues in Banggai Regency. Keywords: Moral Obligation, Quality of Tax Services, Business Turnover, Restaurant Taxpayer Compliance.
Akuntansi Budaya dan Keberlanjutan Keuangan Berbasis Komunitas Dalam Upacara Adat Karo Windasari, Ihsanul
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8521

Abstract

This study aims to reveal the application of cultural accounting and its relation to community-based financial sustainability in the Karo traditional ceremony of the Tenggerese community. The ceremony is not only a religious ritual but also a sustainable community-based economic system emphasizing cooperation, transparency, trust, and cultural continuity. The financing process runs without formal accounting records, yet accountability is maintained through community participation in fund management. This research uses a qualitative approach with an ethnographic method involving interviews, observation, and document analysis. The results show that financing the Karo traditional ceremony is collective, where members contribute money, goods, or labor so no individual bears an economic burden. Community deliberation ensures transparency, with financial decisions discussed openly to prevent misuse. Collected funds are used for ceremonial needs and long-term goals such as temple maintenance, cultural education, and heritage preservation. The findings indicate that cultural accounting within the Tenggerese community embodies sustainability by integrating economic, social, and spiritual values to maintain traditions, strengthen solidarity, and preserve cultural identity amid modernization. Keywords: Cultural Accounting, Sustainability, Community-Based Finance, Accountability, Local Wisdom

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