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Journal : Journal of Applied Management and Accounting Science (JAMAS)

PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi Empiris Pada SKPD Kabupaten Klungkung Komang Krishna Yogantara; Gde Herry Sugiarto Asana
Journal of Applied Management and Accounting Science Vol. 3 No. 1 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i1.50

Abstract

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.
REALISASI PENERIMAAN PAJAK RESTORAN DITINJAU DARI ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN DI KABUPATEN BADUNG Gde Herry Sugiarto Asana; Ni Made Christine Dwiyanti; Ni Kadek Liang Nanda Lestari
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.58

Abstract

The purpose of this study was to determine the potential and effectiveness of restaurant tax collection in Badung Regency. The number of samples from each district was calculated using the Slovin formula. Data collection was carried out through surveys, non-participant observation. The analysis technique used is descriptive quantitative. Based on the results of the analysis, it is known that the potential for restaurant tax in Badung Regency in 2019 is quite large and there is still potential that must be explored optimally. The effectiveness of restaurant tax collection in Badung Regency in 2019 is 93 percent with effective criteria. The results of this study contribute to the realization of restaurant tax revenue.