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Program Studi Akuntansi, Universitas Flores. Jln. Sam Ratulangi Kelurahan Paupire, Kab. Ende, Provinsi Nusa Tenggara Timur
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Jurnal Riset Ilmu Akuntansi
Published by Universitas Flores
ISSN : -     EISSN : 27987434     DOI : https://doi.org/10.37478/jria
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 88 Documents
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PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Raimundus Ratu; Sabulon Sayang; Hermanus Reo
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3915

Abstract

This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t<tabel(0.244<1.98525) and a significant level of 0.808 > 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.
EVALUASI PROSES PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN NAGEKEO Natalia Reinandi Nuba; Falentina Lucia Banda; Iriany Dewi Soleiman
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3916

Abstract

This research aims (1) to determine the process of preparing performance-based budgets at the One Stop Integrated Services and Investment Service in Nagekeo Regency. (2) to find out the evaluation of the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. (3) to determine the obstacles and efforts to overcome problems in the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. This research is descriptive research. Data was collected by observation, interviews, documentation and literature study using qualitative descriptive analysis techniques. The results of this research show that the process of preparing a performance-based budget at the Nagekeo Regency Investment and One-Stop Integrated Services Service uses main performance indicators that can be understood by all employees. The Department applies six dimensions regarding evaluation, namely: effectiveness, efficiency, adequacy, alignment, responsiveness and accuracy. In its implementation, there were obstacles, namely delays in preparing and changing regional income and expenditure budgets, cheapness in determining unit price standards, lack of accuracy in preparing budget disbursement plans and limited budgets. The efforts made are to always try to update prices at least twice a year to determine standard unit prices. Budget achievement targets and budget determination are carried out at the beginning or middle of the year so that program realization is carried out optimally, there is commitment and trust with third parties when carrying out procurement, efforts to meet community needs optimally and respond quickly if there are complaints submitted by the community.
ANALISIS KINERJA ANGGARAN BELANJA MODAL DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE Atika Wulandari; Apriana Marselina; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3917

Abstract

The purpose of this study: 1. To determine the Performance of the Capital Expenditure Budget seen from the Expenditure Variance Analysis. 2. To find out the performance of the Capital Expenditure Budget seen from Expenditure Growth Analysis. 3. To find out the Performance of the Capital Expenditure Budget seen from the Expenditure Efficiency Ratio. This type of research is descriptive qualitative. The location of this research was carried out at the Public Works and Spatial Planning Office (PUPR) which is located on Jalan Banteng No. 1 Ende District. The data sources used are secondary data and primary data. Data collection techniques namely: Observation, Interview, Documentation and Literature Study. From analysis of spending variance, analysis of spending growth and spending efficiency ratios. It can be explained that: 1. The performance of the Capital Expenditure Budget is seen from the Expenditure Variance Analysis For 2022 the performance has decreased, 2. The Performance of the Capital Expenditure Budget can be seen from the Growth of Shopping Despite the growth in defense nja has fluctuated and in 2021 the growth is negative. 3. Budget performance can be seen from the Expenditure Efficiency Ratio From 2018 – 2022 the realization of the capital expenditure budget does not exceed the capital expenditure budget, this shows that the Office of the Ende Regency Public Works and Spatial Planning has made savings on the budget.
ANALISIS PERHITUNGAN HARGA POKOK PRODUK MEUBEL MENGGUNAKAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA JUAL PADA UD. JATI FLORES Аmаliа Rejeki M Umа; Sabra B Wahab Thalib; Falentina Lucia Banda
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3918

Abstract

This research aims to determine the calculation of the cost of furniture products in determining the selling price at UD Jati Flores. To find out the difference in calculating the cost of production according to UD Jati Flores and using the variable costing method. The data collection techniques used were observation, interviews, documentation and literature study. The data analysis technique used in this research is quantitative data analysis. The results of the research show that there is a difference in the calculation of the product cost and selling price between UD Jati Flores and the variable costing method, where the calculation using the variable costing method is higher than the company method.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Elfrida Mena Gagu; Yulita Londa; Apriana Marselina
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3919

Abstract

The aims of this study were: 1. To determine the effect of taxpayer awareness on motor vehicle tax compliance at the Borong Samsat Office, East Manggarai Regency. 2. To determine the effect of tax sanctions on motor vehicle taxpayer compliance at the Borong Samsat Office, East Manggarai Regency. This research uses causality research type. The location of this research is located at the Borong Samsat Office, Borong District, East Manggarai Regency. The calculation method uses multiple linear regression analysis methods. The results showed: 1. The t value of the variable Taxpayer Awareness (X1) was 0.881 > t table 1.985, with the regression coefficient value of the Taxpayer Awareness variable being 0.057. This means that the reduced Awareness of the Taxpayer that is owned will result in a decrease in the level of Taxpayer Compliance. 2. The t value of the variable Influence of tax sanctions is 3.321 > t table of 1.985 with the regression coefficient value of the tax sanctions variable is 0.207. This means that the more stringent the tax sanctions are, the more tax payer compliance will increase.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Kantor Desa LalongKecamatan Wae Rii Kabupaten Manggarai Tengah) Maria Firayani E Departo; Iriany Dewi Soleiman; Sabra B Wahab Thalib
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3923

Abstract

The purpose of this study is to determine the transparency and accountability of village financial management. The method used in this research is descriptive qualitative. Data collection techniques used are observation, interviews, documentation, literature study. Data analysis techniques through data collection, data reduction, drawing conclusions. The results of the analysis carried out by researchers regarding Transparency in Lalong Village are not in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. And there are deficiencies because they are not in accordance with the results of observations made by researchers where there is no access that allows the community to find out about village financial management or in terms of transparency, it is not permissible to view detailed APBDesa reports. The results of the analysis regarding the Accountability of Financial Management in Lalong Village conducted by researchers, that starting from the planning, implementation, administration, reporting and accountability stages have used indicators in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. However, some are not in accordance with the observations made carried out by researchers, namely the absence of media as a form of village government accountability regarding village financial management.
EVALUASI SISTEM AKUNTANSI PEMBELIAN TUNAI PADA TOKO ROXY SWALAYAN ENDE Basilius Padi Ado; Apriana Marselina; Nuraini Ismail
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3924

Abstract

The cash sales accounting system is a unified unit of cash sales system elements and works together which includes functions related to documents and records used as well as internal controls governing cash sales activities. The cash sales accounting system implemented by the company will not run well if it is not balanced with a good internal control system. The purpose of this study was to determine the cash sales accounting system at Roxy Supermarkets Ende. The method used is descriptive qualitative method. Data collection techniques used are observation, interviews, documentation and literature study. The results showed that (1) Functions related to sales transactions were sales function, cash function, warehouse function, shipping function and accounting function. (2) The documents used by Roxy Supermarkets consist of cash sales invoices and proof of bank deposits in accordance with the theory put forward by Mulyadi. However, there are several documents such as cash register tapes, bills of lading, COD sales invoices, recapitulation of cost of goods sold, and proof of memorials that are not applied to Roxy Supermarkets. (3) Accounting records, namely sales journals, cash receipts journals, inventory card general journals, and warehouse cards, have not been applied to Roxy Supermarkets. (4) The cash sales accounting system procedure network used by Roxy Supermarkets consists of sales order procedures, cash receipt procedures, goods delivery procedures, and cash deposit procedures which are in accordance with Mulyadi's theory. However, there are several procedures for the cash sales system that are not implemented at Roxy Supermarkets, namely the procedure for recording cash sales, the procedure for recording cash receipts, and the procedure for recording the cost of goods sold.
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI DALAM PENGELOLAAN DANA DESA TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes) Aurelia Dhiu; Sabulon Sayang; Sesilianus Kapa
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3925

Abstract

The research objectives are as follows: 1. To determine the effect of community participation in managing village funds on the preparation of the APBDes in Bela Village. 2. To determine the effect of transparency in the management of village funds on the preparation of the APBDes in Bela Village. The type of research used in this research is quantitative research. In this study using multiple linear regression model test. The results of the study show the following data: 1. Community participation has an effect on the preparation of the Village Expenditure Budget (PBDes). The test results show that the coefficient value of the community participation variable (X1) is 0.393 with tcount > ttable (3.398 > 1.66235) 2. Transparency has an effect on the preparation of the expenditure income budget ja desa (APBDES). The test results showed the coefficient value of the transpiration variable (X2) was 0.524 with tcount > ttable (4.449 > 1.66235).

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