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INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 184 Documents
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THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL INCLUSION ON PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES IN WEST TOMOHON DISTRICT Miryam P Lonto; Tesalonika Jeanned Pontoh; Olivia J Lalamentik
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55889.13.1.2024.25-35

Abstract

This study aims to analyze the effect of financial literacy, and financial inclusion on the performance of small and medium on the performance of micro, small and medium enterprises in West Tomohon District. The method used in this research is a quantitative approach with regression analysis, using SPSS 20 software. The sample consisted of 98 respondents selected through a non-probability sampling technique. Based on the results of the t test, financial literacy has a value of significance of 0.039 (smaller than 0.05) and a t value of 2.090 (greater than t table 1.985). The result indicates that financial literacy has a significant influence on the performance of micro, small and medium enterprises. In addition, the t-test for financial inclusion resulted in a significance value of significance of 0.001 (smaller than 0.05) and a t-value of 5.530 (greater than t table 1.985), which indicates that financial inclusion also has a significant effect on the performance of micro, small and medium enterprises. Furthermore, this study found that financial literacy and financial inclusion simultaneously have a significant effect on the performance of micro small and medium enterprise, with a significance value of 0.001 (smaller than 0.05) and an Fcount value of 18.801 (greater than Ftable 3.05).
The The Influence Of Tax Socialization, The Application Of E-Filing And Tax Sanctions On Individual Taxpayer Compliance Cecilia L Kewo; Gres Putri Yolanda Sipayung; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55898.13.1.2024.36-46

Abstract

The study aims to examine the effect of tax socialization, the application of e-filing and tax sanctions on the compliance of individual taxpayers at KP2KP Tondano. Quantitative method was used in this research. The number of samples used was 100 respondents from accidental sampling techniques and data collection was carried out through distributing questionnaires. Data analysis was carried out by multiple linear regression analysis through the help of the SPSS version 26 application. The results prove that the tax socialization, the application of e-filing and tax penalties have a significant effect on individual taxpayer compliance. Partially, tax socialization has a significant and positive effect on individual taxpayer compliance, the application of e-filing has a significant and positive effect on individual taxpayer compliance, while tax sanctions have an insignificant effect on individual taxpayer compliance. Keywords: Taxation, E-Filing, Sanctions, Taxpayer, Compliance
The Effect of Tax Incentives and Cash Flow on Accounting Conservatism (Case Study of a Food and Beverage Sub-Sector Manufacturing Company Listed on the Indonesia Stock Exchange in 2020-2022) Olifia Tala; Rocyke Pangkey; Valencia Tumiwa
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55978.13.1.2024.47-54

Abstract

Every company is required to be careful in preparing financial reports to avoid fraud. However, there are still many companies that are not careful in preparing their financial reports, so many cases of financial report manipulation occur. The study aims to examine the effect of tax incentives and cash flow on accounting conservatism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this study is quantitative method. The population in this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2020-2022. The purposive sampling method is a method used to determine the number of samples to be studied based on certain criteria, so that there are 20 companies that meet the criteria as needed by the author. Panel data regression analysis is used as a data analysis technique with EViews 12 software as a research tool. The research results show that (1) tax incentives have a negative and significant effect on accounting conservatism and (2) cash flow has a positive and significant effect on accounting conservatism. Keywords: Tax, Incentives, Cash Flow, Accounting, Conservatism
The Effect of Government Accounting Systems and Human Resource Competencies on the Quality of Financial Reports in Minahasa District Florence Moroki; Debora Prisilia Lengkong; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56070.13.1.2024.55-62

Abstract

This study aims to determine how the Effect of Government Accounting System on the Quality of Financial Statements in Minahasa Regency; and How the Effect of Human Resource Competence on the Quality of Financial Statements in Minahasa Regency. The data collection technique is a questionnaire, and this research is quantitative research. The research results are as follows. First, Identify the effect of the Government Accounting System on the quality of financial reports in Minahasa Regency. Second, Identify the effect of Human Resource Competence on the quality of financial reports in Minahasa Regency.This research uses quantitative research using the survey method. Data were collected using questionnaires distributed to sub-district offices in Minahasa Regency using purposive sampling techniques. Data collection techniques used observation, interviews and documentation techniques and the data analysis technique used was the SPSS 29 data processing software application program.The conclusion of this study is that the Government Accounting System has a positive effect on the Quality of Financial Statements. Keywords : Government, Accounting, System, Financial, Reports.

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