JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan

Analisis Faktor-Faktor yang Memengaruhi Efektivitas Sistem Informasi Akuntansi pada PT. Sinar Niaga Sejahtera Jember

Akbar Dwi Setiawan — 2024-05-20

This study aims to analyze the effect of personal ability, level of education, training, work experience and information technology on the effectiveness of the accounting information system at PT. Sinar Niaga Sejahtera Jember. The type of research used is explanatory quantitatif reserch. The data used is primary data with data collection techniques namely questionnaires, observations, interviews and documentatioin. The number of respondents in this study were 40 people. Data analisys methods used are data instrument test, multiple linier regression, coefficient determination (R²) and hypotesis testing. The results of study indicate that personal skills and training have a partial effect on the effectivitveness of accounting information systems. While the leve of education, work experience and information technology do not partially influence the effectiveness of accounting information systems. Simultaneously personal ability, level of education, training, work experience and information technology affect the effectiveness of accounting systems.

Analisis Faktor-Faktor yang Memengaruhi Wajib Pajak terhadap Keptuhan Wajib Pajak Bumi dan Bangunan dengan Variabel Kesadaran sebagai Pemoderasi pada Desa Pancakarya, Ajung, Jember

Nuril Hamdiyah — 2024-05-22

This study aims to determine the effect of tax sanction, socialization, and SPPT on taxpayer compliance with awareness as a moderating variable in Pancakarya Village, Ajung District. The method use in this research is to spread the quesionnare. The population of this study is land and building taxpayer in Pancakarya Village. The sampling technique was carried out simple random sampling and obtained a sample of 100 people. The analytical method use is multiple linear regression and moderated regression analysis. The result show that tax sanction has an effect on taxpayer compliance, while socializatin and SPPT has no effect on taxpayer compliance. As well as awareness cannot moderate the relationship of tax sanction, socialization, and SPPT on taxpayer compliance.

Pengaruh Umur Perusahaan, Kinerja Lingkungan, Sensitivitas Industri dan Media Sosial terhadap Tanggungjawab Sosial Perusahaan

Shely Silfiani Agustin — 2024-05-27

ABSTRACT

This study aims to determine the partial and simultaneous effect on the variables Company Age, Environmental Performance, Industry and Media Sensitivity on Disclosure of Social Responsibility. The data processing method in this study uses descriptive statistical tests, classic assumption tests, namely: normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, hypotheses namely: t test and F test, and the coefficient of determination, with the help of the SPSS 25 analysis tool The results showed that the variable company age did not significantly influence the disclosure of corporate social responsibility, while the variables of environmental performance, industry and media sensitivity significantly influenced the disclosure of corporate social responsibility, and simultaneously the variables of company age, environmental performance, industry and media sensitivity significant effect on the disclosure of corporate social responsibility.

Faktor-Faktor yang Memengaruhi Implementasi Sistem Akuntansi Keuangan Desa di Kecamatan Wuluhan, Kecamatan Balung, Kecamatan Semboro, Kabupaten Jember

Dimas Khoirul Amin — 2024-05-27

This research aims to determine the partial and simultaneous influence of behavior, village financial management, clarity of goals, superior support, and training on the implementation of the village financial accounting system. The data used in this research are primary data and secondary data. The research results show that the variables of attitude, perception, learning, clarity of goals, support from superiors, training partially have a significant effect on the implementation of the village financial system. while motivation and emotions partially do not have a significant effect on the implementation of the village financial system. and simultaneously the variables of attitude, motivation, emotions, perception, learning, clarity of goals, support from superiors, and training have a significant effect on the implementation of the village financial system in Wuluhan District, Balung District, Semboro District, Jember Regency

Analisis Akuntabilitas Pengelolaan Dana Desa Desa Sambi, Kabupaten Manggarai

Antonius Hendrasan Jelahu — 2024-08-29

Tujuan penelitian ini adalah untuk mengalisis akuntabilitas pengelolaan dana desa, di Desa Sambi, kecamatan Reok Barat, kabupaten Manggarai. Penelitian ini menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa Pemerintah Desa Sambi telah mengelola keuangan desa sesuai dengan ketentuan Permendagri No. 20 Tahun 2018, mencakup seluruh tahapan mulai dari perencanaan hingga pertanggungjawaban. Pengelolaan dana desa dilakukan secara akuntabel, dengan bukti penerimaan dan pengeluaran yang sah, serta laporan keuangan yang disampaikan tepat waktu. Namun, peningkatan sumber daya manusia dan penyediaan akses informasi melalui website desa masih diperlukan untuk meningkatkan efektivitas dan transparansi pemerintahan. Implikasinya, peningkatan sumber daya manusia dan transparansi informasi melalui pembuatan website desa akan memperkuat tata kelola pemerintahan desa dan memaksimalkan partisipasi masyarakat dalam pembangunan desa.