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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Bisnis dan Manajemen AKRUAL: Jurnal Akuntansi
Anak Agung Ngurah Agung Kresnandra
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi I Ketut Jati; Anak Agung Ngurah Bagus Dwirandra; Ni Luh Sari Widhiyani; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 33 No 2 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i02.p15

Abstract

The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village apparatus in Buleleng Regency in 129 villages, and the sample was selected using a purposive sampling technique so that around 30 villages met the criteria with a total of 120 respondents. Primary data was collected by distributing questionnaires to the sample. Test analysis using moderation regression analysis technique (MRA). The results of the study indicate that the competence of village apparatus has a positive effect on the accountability of managing village funds; Community participation weakens the influence of village apparatus competence on village fund management accountability; Organizational commitment strengthens the influence of village apparatus competence on village fund management accountability; The internal control system weakens the influence of village apparatus competence on village fund management accountability; Clarity of budget targets strengthens the influence of village apparatus competence on village fund management accountability. Keywords: Competence; Accountability; Community Participation; Organizational Commitment
Insentif Pajak dan Sanksi Pajak sebagai Mediasi Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak I Ketut Suryanawa; Anak Agung Ngurah Agung Kresnandra; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 1 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p02

Abstract

This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance.
Co-Authors Anak Agung Ngurah Bagus Dwirandra I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Jati I Ketut Suryanawa I Wayan Gde Wahyu Purna Anggara N.L.S. Widhiyani Ni Luh Dela Yunita Dewi Ni Made Adi Erawati Ni Putu Sri Harta Mimba Pande Made Utariyani Dewi