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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Innovation Research
Amin Dara
Universitas Khairun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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“Memajukan UMKM di Ternate: Eksplorasi Peran Inklusi Keuangan dalam Menggabungkan Literasi dan Teknologi Finansial Gregorius Jeandry; Amin Dara; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2185

Abstract

This study aims to examine the effect of Financial Literacy and Financial Technology on MSME Performance Improvement mediated by Financial Inclusion in Ternate City. This research uses a type of Quantitative Descriptive research and the nature of this research is explanatory research. The sample of this study is 100 MSMEs in Ternate City. The sampling technique uses purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis with the help of Smart PLS. The results showed that financial literacy and financial technology affect the performance of MSMEs and financial inclusion is able to mediate the relationship between financial literacy, financial technology and MSME performance. 
PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA Gregorius Jeandry; Amin Dara; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2187

Abstract

Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.
Tax Morality as a Moderator in Mitigating Tax Evasion: The Role of the Self-Assessment System and Tax Audits Amin Dara; Fitriani Sardju; Zainuddin Zainuddin
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

This study analyzes the influence of the Self-Assessment System (SAS) and Tax Audits on Tax Evasion, with Tax Morality as a moderating variable. The research was conducted at the KPP Pajak Pratama Ternate with a sample of corporate taxpayers. Data were collected through questionnaires distributed to corporate taxpayers and analyzed using multiple regression to test the direct effects of SAS and Tax Audits on tax evasion and moderation regression to examine the moderating role of Tax Morality in these relationships. The results show that SAS has a significant negative effect on tax evasion, indicating that better implementation of SAS leads to lower levels of tax evasion. Tax Audits also have a significant negative effect, with more intensive tax audits reducing tax evasion. However, the moderation analysis reveals that Tax Morality does not significantly moderate the relationship between SAS and tax evasion. On the other hand, Tax Morality significantly moderates the relationship between Tax Audits and tax evasion, reinforcing the negative effect of tax audits on reducing tax evasion. This study suggests that tax authorities should prioritize strengthening oversight through effective audits and efforts to enhance tax morality. Combining well-implemented SAS, intensive tax audits, and promoting tax morality could reduce tax evasion.
Co-Authors Gregorius Jeandry Sardju, Fitriani Zainuddin Zainuddin