Articles
15 Documents
Search results for
, issue
"Vol 6, No 2 (2021): Mei 2021"
:
15 Documents
clear
<![CDATA[ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI ACEH PERIODE 2015-2019 ]]>
<![CDATA[Adnan Bensaadi]]>;
<![CDATA[Myra Salsabila]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Motor vehicle tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) are two components of Aceh's tax that have the potential to increase Aceh’s local own revenues. This research aims to determine the level of effectiveness and contribution of PKB and BBNKB to Aceh’s local own revenues. This type of research is a descriptive qualitative research. The data used in this research are primary data obtained from interviews and secondary data obtained by the documentation method, these data were obtained from Badan Pengelolaan Keuangan Aceh (BPKA). The results of this research indicate that the level of effectiveness of the PKB in Aceh for the 2015-2019 period has reached the very effective criteria with an average percentage of 103.76% and BBNKB is still included the quite effective criteria with an average percentage of 91.84%. The level of PKB's contribution to the Aceh’s local own revenues for the 2015-2019 period is still included the less criteria with an average percentage of 16.26%, as well as BBNKB with an average percentage of 15.28%.]]>
<![CDATA[PENGARUH FORMALISASI PENGEMBANGAN SISTEM, KAPABILITAS TEKNIK PERSONAL, DAN KETERLIBATAN PEMAKAI DALAM PENGEMBANGAN SIA TERHADAP KINERJA SIA BERBASIS KOMPUTER PADA PERBANKAN DI BANDA ACEH ]]>
<![CDATA[Muhammad Kurniawan Ramadhan]]>;
<![CDATA[Suazhari Suazhari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[ This study aims to examine the effect of formalizing system development, personal engineering capabilities, user involvement in developing Accounting Information System on the performance of accounting information systems. Testing used in this study is hypothesis testing. The data source used is primary data in the form of a questionnaire obtained from BUMN banking employees in Banda Aceh and analyzed using multiple linear regression methods. The sampling method used was random sampling with a population of 702 employees in state-owned banks in Banda Aceh, the sampling method uses the Slovin formula so that there are 88 samples in this study. The results of this study indicate that (1) the formalization of system development influences the performance of accounting information systems, (2) the capability of personal techniques influences the performance of accounting information systems, (3) the involvement of users in the development of AIS affects the performance of accounting information systems.]]>
<![CDATA[PENGARUH PENATAUSAHAAN BARANG MILIK NEGARA DAN PENERAPAN SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR KEMENTRIAN NEGARA/LEMBAGA WILAYAH ACEH) ]]>
<![CDATA[Abdul Malik Fajri]]>;
<![CDATA[Raida Fuadi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to examine the effect of administration of state property and application of SIMAK BMN on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Aceh region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for BMN, consisting of goods managers / users and SIMAK BMN application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) administration of state property and the application of SIMAK BMN has a positive effect on the quality of financial reports, (2) partially administration of state property has a positive effect on the quality of financial reports and (3) partially application of SIMAK BMN has a positive effect on the quality of financial reports]]>
<![CDATA[ANALISA DETERMINASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURAKARTA ]]>
<![CDATA[Siti Fatonah Nur Azizah]]>;
<![CDATA[Arief Nugroho Rachman]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Penelitian disini mempunyai tujuan untuk membuktikan pengaruh Layanan Samsat Keliling, Sanksi Perpajakan dan Kualitas Pelayanan pada Kepatuhan WP Kendaraan Bermotor yang terdaftar pada Kantor Samsat Surakarta. Penelitian disini adalah jenis penelitian yang bersifat kuantitatif, metode yang dipakai pada pengumpulan data yaitu data primer dengan penyebaran kuesioner bagi WP kendaraan bermotor pada Kantor Samsat Surakarta. Populasi yang dipakai adalah tidak terbatas dengan teknik sampling yaitu Accidental Sampling. Skala pengukuran kuesioner yang dipakai yaitu skala likert, dengan penyebaran kuesioner sebanyak 100 responden dengan menggunakan kriteria WP kendaraan bermotor yang telah terdaftar pada Kantor Samsat Surakarta. Penelitian disini menggunakan Uji Kualitas Data, Uji Asumsi Klasik dan Regresi Linier Berganda, dalam mengukur valid tidaknya kuesioner yang dipakai pada penelitian, analisis data disini memakai Uji Validitas dan Uji Reliabilitas. Uji Asumsi Klasik pada penelitian ini dipakai sebagai alat untuk mengukur kualitas suatu data maka memakai Uji Normalitas dan Multikolinieritas. Pengujian hipotesis pada penelitian disini dengan memakai Uji Regresi Linier Berganda dan dianalisis memakai Uji T dan Uji F. Hasil dari penelitian ini adalah Layanan Samsat Keliling dan Sanksi Perpajakan tidak memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor pada Kantor Samsat Surakarta, sementara Kualitas Pelayanan memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor di Kantor Samsat Surakarta.]]>
<![CDATA[PENGARUH SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI PADA DESA DI KABUPATEN ACEH TENGAH) ]]>
<![CDATA[Nanda Sari]]>;
<![CDATA[Jhon Andra Asmara]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to examine the effect of the village financial system, government internal control, and transparency on the accountability of village fund management (study on villages in Kabupaten Aceh Tengah). This research is a quantitative research with a questionnaire used as primary data elicitation and interval scale as a measure. The research was conducted in Kabupaten Aceh Tengah. A total of 90 respondents were selected, consisting of Banta, Treasurer, and the head of budgeting. The sampling technique used purposive sampling. The data analysis technique used was multiple linear regression facilitated by SPSS version 25. The results showed that the variables of the village financial system, government internal control system, and transparency had a simultaneous effect on the accountability of village fund management. However, the results of the partial transparency research have no effect on the accountability of village fund management]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KABUPATEN ACEH UTARA) ]]>
<![CDATA[Azia Kausarina]]>;
<![CDATA[Nuraini Nuraini]]>;
<![CDATA[Yulia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to determine the effect of service quality, tax sanctions and awareness by taxpayers on taxpayer compliance in paying land and building taxes. Data collection techniques in this study were carried out by distributing questionnaires containing statements with available alternative answers to Land and Building Taxpayers in North Aceh. The data analysis method used is multiple linear regression analysis. Research data processing is done by using SPSS software model for windows. The results of the study indicate that the variables of local government service quality, tax sanctions and taxpayer awareness simultaneously or partially have a significant and significant effect on taxpayer compliance in paying land and building taxes.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PAJAK DAERAH MENGGUNAKAN METODE VALUE FOR MONEY ]]>
<![CDATA[Cyntia Johannes Putri]]>;
<![CDATA[Sri WIbawani Wahyuning Astuti]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine how the level of economy, effectiveness, and efficiency of local tax financial performance in Ponorogo Regency. The object of this research is Ponorogo Regency. This research uses a descriptive method. Data collection techniques through documentation which can be done by re-recording, photographing, photocopying or buying. The type of data used is in the form of government published financial reports, namely local tax revenue reports and Ponorogo Regency regional income budget data. The results showed that the financial performance of local taxes measured using economic ratios was in the economic category, the efficiency ratio was in the very efficient category. The results of the effectiveness ratio show that the financial performance of local taxes is very effective.]]>
<![CDATA[ANALISIS PENGARUH FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD): STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA DISAAT PEMBELAJARAN JARAK JAUH (PJJ) ]]>
<![CDATA[Nella Sari Siregar]]>;
<![CDATA[Maulana Kamal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This paper seeks to examine a variety of hypotheses related to diamond fraud theory and religiosity on academic fraud. Using the purposive sampling method, this study involves 197 students of Accounting Study Program at Faculty of Economics and Business Syiah Kuala University during the implementation of Distance Learning. Data were collected using a questionnaire and distributed via google form. The results show that pressure and opportunity have positive significant effect on academic fraud, ability and religiosity have negative significant effect on academic fraud, and rationalization has no significant effect on academic fraud.]]>
<![CDATA[PENGARUH SISTEM INFORMASI MANAJEMEN DAERAH, KUALITAS DATA INPUT, DAN FAKTOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS SKPD KOTA MEDAN) ]]>
<![CDATA[Muhammad Fauzan]]>;
<![CDATA[Rudy Fachruddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to examine the effect of SIMDA, Quality of Data, and External Factor on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Medan region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for Assets, consisting of goods managers / users and SIMDA application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) SIMDA, Quality of Data, and External Factor has a positive effect on the quality of financial reports, (2) partially SIMDA has a positive effect on the quality of financial reports and (3) partially Quality of Data has a positive effect on the quality of financial reports, (4) partially External Factor has a positive effect on the quality of financial reports]]>
<![CDATA[PENERAPAN ANGGARAN BELANJA TERHADAP KINERJA OPERASIONAL DI DINAS PERTANIAN DAN PANGAN KOTA MAGELANG ]]>
<![CDATA[Yenny Yakub Sulistyawati]]>;
<![CDATA[Siti Afidatul Khotijah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to determine the implementation of the budget for operational performance in the Dinas Pertanian dan Pangan Kota Magelang. The research methods used in this study are qualitative analysis with a descriptive approach. The location of this research is Dinas Pertanian dan Pangan Kota Magelang. Data collection techniques are done with observation, and interviews. After the research, information and observation results can be concluded that in the mechanism of implementation of the budget in the Dinas Pertanian dan Pangan Kota Magelang, after ratified and approved into APBD then RKA converted to DPA. The budget to the operational performance in the Dinas Pertanian dan Pangan Kota Magelang makes a variety of activities that can be followed by the community so that it can be used wisely and help improve the welfare. In addition, there are several barriers to the implementation of activities programs, among others (1) that are unpredictable and out of planning as well; (2) There are limited human resources in the Dinas Pertanian dan Pangan Kota Magelang.]]>
