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PEMAHAMAN APARATUR PEMERINTAH TERHADAP PENERAPAN AKUNTANSI KEUANGAN DEMI TERCIPTANYA GOOD GOVERNANCE Herlin, -; Effendi, Yanto
JURNAL EKOMBIS REVIEW Vol 5 No 1 (2017)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Herlin dan Yanto Effendi: The purpose of this study to determine the understanding of government apparatus in the area of financial accounting application in order to realize good governance. Government Personnel Rejang Lebong still has a bit of an apparatus / HR background in accounting, from 25 respondents, only 9 respondents (36%) accounting background and the rest comes from other disciplines.The results showed that the correlation obtained the r value of 0, 203 a positive correlation between the variables x and y variables where the value of r lies in the interval 0 <r <1, and has a level of low relation because r value lies in the interval coefficient of 0, 20 -, 399. Reliability test alpha value of 0.60 is said to be reliable so that the new variable of educational background alpha coefficient of 0.6123, the education and training of alpha coefficient of 0.622 and Awareness Regional Financial Accounting alpha coefficient of 0.710. T-count value <the t-table, t-count equal to 3,699 while the t-table at significant level of 0.05% t-table of 4,946, this means that the level of understanding of government officials in Rejang Lebong specifically the application of financial accounting still weak or low , so they need to increase human resources through education, training, and understanding of financial accounting has become a standard government.Key words: Good Governance.
ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU Yuspitara, Adhitya; Susena, Karona Cahya; Herlin, -
JURNAL EKOMBIS REVIEW Vol 5 No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

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Abstract

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax.  Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words:  Tax collection and Tax Receipts