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Efektivitas Undang-undang Pajak Daerah dan Retribusi Daerah dalam Peningkatan Penerimaan Pajak Daerah Kabupaten / Kota di Wilayah Sumatra
Get PDFThis study aims to analyze the effectiveness of Law Number 28 of 2009 concerning regional taxes and regional levies in increasing district/city tax revenues in Sumatra. The problem that occurs today is still a very low level of financial independence of districts/cities as measured by the contribution of local original income to regional income on average is below 25 percent. The population in this study includes districts and cities in Sumatra. The total number consists of 121 districts and 32 cities with observation years for two years from 2019 to 2020. The results showed that local tax revenues from all new types of local taxes consisted of rural and urban land and building taxes, duties on the acquisition of land and building rights, groundwater taxes, and swallow's nest taxes in regencies and cities in Sumatra on average in 2019 amounted to Rp. 28,573,177,419, - and in 2020 amounted to Rp. 27,649,013,349, - and its contribution to regional tax revenue was also quite large, namely in 2019 by 27 percent and in 2020 by 31 percent. The sizable contribution of regional tax revenue from the new type of regional tax contained in Law number 28 of 2009 concerning regional taxes and regional levies encourages increasing the financial capacity of districts/cities in Sumatra and increases the harmonization of government financial capacity vertically, namely the central government. , provincial government, and district/city government. Thus, it can be concluded that law number 28 of 2009 concerning regional taxes and regional levies is effective in increasing regional tax revenues in districts and cities in Sumatra, thereby increasing the financial capacity of districts and cities in Sumatra
Pengaruh Self-Efficacy Terhadap Perilaku Keuangan Mahasiswa
Get PDFThe problem examined in this research is the uncontrolled financial behavior of students. The purpose of this study was to examine the differences in financial behavior of students with high, moderate, and low self-efficacy and to examine the effect of self-efficacy on student financial behavior. The population of this research consisted of 150 students. The sampling technique used in this research was simple random sampling, so the research sample consisted of 109 students. The type of research used is quantitative research. The research method used is ex post facto (causal-comparative). The data collection technique used is a questionnaire. Data analysis techniques used are descriptive statistics, pre-requisite tests consisting of normality tests, homogeneity tests, and inferential statistics such as one-way ANOVA and further tests. This research produced four research results. First, there are significant differences in students' financial behavior with low, moderate, and high self-efficacy. Second, students with moderate self-efficacy have higher financial behavior than those with low self-efficacy. Third, students with high self-efficacy have higher financial behavior than those with low self-efficacy. Fourth, students with high self-efficacy have higher financial behavior than those with moderate self-efficacy. This research concludes that self-efficacy positively and significantly affects student financial behavior
Kebijakan Pengelolaan Keuangan Dan Akuntabilitas Pelaporan Dalam Upaya Penyusunan Laporan Keuangan BUMDes Sesuai SAK ETAP
Get PDFThis research aims to analyze and evaluate the preparation of BUMDes financial reports that do not comply with the SAK ETAP. This research is qualitative research with a comparative descriptive. The research object is BUMDes which manages the service and trade sectors. The data collection technique involve conducting documentary interviews with eight informants related to service and trade business units, observations were made at the location of business units. Based on interviews we conducted with informants from each administrative unit and the BUMDes treasurer, those who prepare financial reports have not been able to fully implement them in accordance with SAK ETAP. Constraints are limited competent knowledge of accounting, not yet understanding, educational background in scientific disciplines not from the field of accounting and never taking part in training related to accounting processes for preparing financial reports. The analysis techniques use provide understanding and guidance on accounting policies in the accounting process supported by the use of the Microsoft Excel computer application based on SAK ETAP, Village Regulations, and the Memorandum of Association/ Articles of Association of the BUMDes. The results show that the socialization of understanding and accounting policy guidelines for BUMDes are enthusiastic and motivated, increasing knowledge about the procedures for preparing financial reports in accordance with SAK ETAP which is supported by the use of Microsoft Excel computer technology applications to understand Accounting Information System design models, making BUMDes potentially have skilled human resources in classifying accounts, making financial management more detail, efficient and able to prepare financial reports in accordance with the SAK ETAP.
 
Pengaruh Siskeudes, Kompetensi SDM Dan Transparansi Terhadap Kualitas Laporan Keuangan Dengan Pengendalian Internal Sebagai Variabel Intervening
No full textIdentifying the influence of Siskeudes usage, human resource competency (SDM), and transparency on the financial reports' qualities, using intervening variables that are internal controls was the goal of this research. The research adopts a quantitative approach. The subjects are all financial officers of villages within West Sumbawa Regency. Data collection employs a questionnaire with a population of 58 villages, using a total sampling technique that makes all population members sampled. Data analysis utilizes path analysis with the trimming method. This research concluded that: the usage of Siskeudes, human resource competency, and transparency partially and significantly affects the quality of financial reports, otherwise internal control doesn’t mediate the influence of Siskeudes usage on the quality of financial reports. On the other side, internal control mediates the influence of human resource competency on the quality of financial reports, and internal control mediates the influence of transparency on the quality of financial reports
Pengaruh Penerapan Prinsip Good Corporate Governance dalam meningkatkan kinerja karyawan
Get PDFThe purpose of this study was to determine the effect of the principles of Good Corporate Governance on the performance of MSME employees. This study used a quantitative approach using a sample of 120 MSME employees in Masamba City. Based on the results of data analysis, the principles of transparency, accountability and independence have a significant influence on employee performance. Meanwhile, the principles of responsibility and fairness do not have a significant effect. The results of this study indicate the importance of applying the principles of Good Corporate Governance to MSMEs, because it can improve employee performance so that MSME management can be better
Faktor Kunci Adopsi Fintech dalam Moda Pembayaran Biaya Pendidikan (Studi pada Mahasiswa Politeknik Harapan Bersama)
Get PDFThe industrial revolution 4.0 has driven changes in various sectors, including economics. The Covid 19 pandemic has also driven change by way of payment. The use of Fintech by students is one form of that change that occurs in the method of transactions that were previously carried out directly to indirectly. This study examines the determinants of students paying tuition fees using fintech. This study uses PLS analysis with the SmartPLS 3 test tool. The amount of data processed in this study was 171, which method was used in selecting the sample, namely random sampling. Based on the results of statistical tests conducted, it was found that the method of selecting fintech by students in paying tuition fees is influenced by trust, perceived benefits and user privacy and perceived risk of failing to influence it. Furthermore, the trust of students to use fintech in the study of baiaa payments is influenced by users perceptions, risks and privacy
Urgensi Kebijakan Kenaikan Tarif Cukai Rokok Elektrik di Indonesia
Get PDFThe Indonesian Government added electric cigarettes (e-cigarettes) as excise objects to improve the cigarette excise policy. Since 2018, the level of e-cigarettes has increased continuously. The age distribution of smokers who consume e-cigarettes is also starting to be troubling. Tobacco Control Support and the Association of Indonesian Public Health discovered that many e-cigarettes smoker are young children and teenagers. To reduce the prevalence rate of smokers, especially among children and teenagers, the Indonesian government made a policy to increase the excise tariffs and its minimum retail selling price. Increasing cigarette excise is often a problem because it has many impacts on other related sectors. In contrast to regular cigarettes, e-cigarettes had not much relation to many other sectors so the researchers aim to see whether increases in e-cigarette excise and minimum retail prices can help the government achieve its goals. By the government making an excise tariff policy, several sectors must be considered such as state revenue, consumption levels, involved sectors, and controlling illegal cigarettes. The tariff system and excise structure are also important instruments for the government to control the level of cigarette consumption. Researchers used qualitative methods and descriptive techniques to analyze data. The increase in excise tariffs for e-cigarettes has not reached its maximum, however increasing retail prices of e-cigarettes could also reduce consumption levels, especially the prevalence of using e-cigarettes among young kids and teenagers
Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat Pelantikan Orang Kay Suku Kei Maluku
Get PDFThis study aims to uncover accounting practices in financing the traditional ceremony of the inauguration of the traditional head (Orang Kay) in the Kei Tribe. The research uses an ethnomethodological approach with observation, interview, and documentation methods. Based on the results of interviews and data analysis, in the inauguration of the traditional head (Orang Kay) there is an accounting practice that has characteristics with other tribes. In the inauguration of Orang Kay, there are three sources of financing, namely Yelim, village funds, and city government grants. The allocation of yelim is used to finance the inauguration traditionally, while the allocation of village funds and government grants is used as financing for the inauguration in government. In yelim management there
Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan
Get PDFThis study examines to provide empirical evidence to the determinants of carbon emission disclosure, namely carbon performance, green innovation (green products and processes), environmental costs, and the proportion of female directors, and the effect of carbon emission disclosure on financial performance. The novelty of this research is to propose novelty in calculating carbon performance, by the comparison of carbon producing assets and total carbon emissions and using green product innovation as an independent variable. The population of this study are companies listed on the IDX from 2019-2021, published annual report and sustainability report, disclose emission total and environmental cost. Data is processed using panel data regression analysis, random effect model. Based on the results of the study it was concluded that carbon performance and the proportion of female directors proved to have a positive and significant effect on carbon emission disclosure. While the green product innovation, green process innovation, and environmental costs are not proven to have a significant effect on carbon emission disclosure. In this study, carbon emission disclosure is not proven to have a significant effect on profitability and firm value. This study also found that there are no regulities about total emission measurement and environmental cost
Model Pengelolaan Waqaf dalam Keragamaan Etnis di Aceh
Get PDFThe purpose of this study is first, to explain the perceptions of the Gayo and Pesisir tribes towards waqf management. Second, it describes the waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their respective regions. And third, providing ideas, concepts, and ideal practices in waqf management in Aceh. The research method used is the descriptive qualitative research method. The results showed that the majority of the people of Lhokseumawe City gave land waqf for places of worship and education, while the people of Central Aceh or the Gayo tribe had a tradition of using waqf for the common good of their ancestors, namely Livestock Locations (Peruweren), Uber-Uber and Blang Paku and ulu ni wih area (upstream water area). The waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their area is still mostly carried out for religious purposes such as; the construction of places of worship (mosques, madrasahs, and study rooms or Islamic boarding schools), and most of them are used for public cemeteries and the people of Aceh, especially Central Aceh and Lhokseumawe, are also still taboo about waqf assets outside of immovable waqf such as cash waqf. Ideal management of waqf for districts/cities in Aceh that is capable of providing economic influence can be carried out with seven precise steps, namely Compilation of the Waqf Program; Empowerment of Waqf Assets; Waqf Assets Certification; Nazir Empowerment; Financial Reports and Management Systems; Government Integration; and Nazir Integratio