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Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Daerah Mudjiyono Mudjiyono
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.162 KB)

Abstract

The government is required to make financial reports that are useful for users of external and internal financial statements. The prepared report must be comprehensive as a form of accountability that will be examined by the Supreme Audit Agency (BPK). The results of previous studies related to the effect of the presentation of regional financial statements and the accessibility of financial statements to the accountability of regional financial management showed diverse capabilities among regions. Most of the regional governments obtain a percentage below 50%, which means that the presentation of regional financial statements and accessibility of financial statements is less able to express accountability in regional financial management. This has become a problem for some local governments because the systems and reporting that have been there have not been conducive in this direction.Samples that met the requirements were 51 respondents who were executors of financial management directly at the Regional Work Unit of the Central Java Provincial Government. The sampling technique in this study used purposive sampling. The analytical tool used is multiple linear regression analysis. The test results show empirical evidence that: 1. The presentation of financial statements significantly influences the accountability of regional financial management. 2. Accessibility of regional financial reports does not significantly influence the accountability of regional financial management. 3. Accounting information systems significantly influence the accountability of regional financial management.
Pengenalan Pajak dalam Kehidupan Sehari-Hari kepada Guru Bimbingan dan Konseling Anggota MGBK (Musyawarah Guru Bimbingan Konseling) Kab. Pekalongan di SMA Negeri I Wiradesa Pekalongan Mudjiyono Mudjiyono; Sudarman Sudarman; Hani Krisnawati; Endang Dwi W; Praditya Dewi A
JURNAL PENGABDIAN KEPADA MASYARAKAT SISTHANA Vol. 2 No. 1 (2020): Juni : Jurnal Pengabdian Kepada Masyarakat Sisthana
Publisher : Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/pkmsisthana.v2i1.171

Abstract

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.
Pengenalan Pajak dalam Kehidupan Sehari-Hari kepada Guru Bimbingan dan Konseling Anggota MGBK (Musyawarah Guru Bimbingan Konseling) Kab. Pekalongan di SMA Negeri I Wiradesa Pekalongan Mudjiyono Mudjiyono; Sudarman Sudarman; Hani Krisnawati; Endang Dwi W; Praditya Dewi A
JURNAL PENGABDIAN KEPADA MASYARAKAT SISTHANA Vol. 2 No. 1 (2020): Juni : Jurnal Pengabdian Kepada Masyarakat Sisthana
Publisher : Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/pkmsisthana.v2i1.171

Abstract

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Daerah: (Studi Empiris pada Satuan Kerja Perangkat Daerah Provinsi Jawa Tengah) Mudjiyono Mudjiyono
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The government is required to make financial reports that are useful for users of external and internal financial statements. The prepared report must be comprehensive as a form of accountability that will be examined by the Supreme Audit Agency (BPK). The results of previous studies related to the effect of the presentation of regional financial statements and the accessibility of financial statements to the accountability of regional financial management showed diverse capabilities among regions. Most of the regional governments obtain a percentage below 50%, which means that the presentation of regional financial statements and accessibility of financial statements is less able to express accountability in regional financial management. This has become a problem for some local governments because the systems and reporting that have been there have not been conducive in this direction.Samples that met the requirements were 51 respondents who were executors of financial management directly at the Regional Work Unit of the Central Java Provincial Government. The sampling technique in this study used purposive sampling. The analytical tool used is multiple linear regression analysis. The test results show empirical evidence that: 1. The presentation of financial statements significantly influences the accountability of regional financial management. 2. Accessibility of regional financial reports does not significantly influence the accountability of regional financial management. 3. Accounting information systems significantly influence the accountability of regional financial management.