ANALISIS PROSEDUR PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN ENDE

BPHTB tax has officially become a regional tax with effect starting January 1, 2011. Thus, as of January 1, 2011 the Primary Tax Office (KPP Pratama) is no longer serving BPHTB service management, so taxpayers who will report BPHTB payments in connection with the property transaction process which is carried out will be directly hansled by the local Regency/City Government. In implementing the imposition, payment, collection and reporting procedures for the payment of Taxes for Acquisition of Rights on Land and Buildings (BPHTB) has not yet been implemented in accordance with applicable regulations both in the procedure and use of the system in the implementation of tax collection on Land and Building Acquisition Fees (BPHTB) so that the achievement in tax revenue for the acquisition of land and building rights (BPHTB) has not been maximal. The location of this research is the Regional Revenue Agency of Ende Regency. The data in this study were collected through documentation techniques regarding Ende Regency Regulation Number 2 of 2011 concerning Regional Taxes, Regent Regulation Number 20 of 2011 concerning Systems and Procedures for Acquisition of Land and Building Rights Acquisition Fees. Based on the results of the above research, there are obstacles that occur in implementing BPHTP procedures, among others, there are taxpayers who report their taxation activities dishonestly. For example, there is counterfeiting of receipts that allows BPHTB to be paid to be smaller than it should be and the Taxpayer Awareness Level is that there are still many tacpayers who are not honets or do not know the new rules that have been in effect since BPTHB has been transferred to become regional taxes. Like paying taxes. Taxpayers pay taxed based on NJOP (Sales Value of Tax Objects) which should be based on the agreed transaction price or based on the Tax Object Acquisition Value (NPOP). So that the efforts that must be made by the Ende Regency Regional Revenue Agency are to improve the performance of employees at the Ende Regency Regional Revenue Service so that the implementation of tax revenue and tax data can be directed according to applicable regulations.&nbsp

PENGARUH PENGENDALIAN INTERNAL DALAM SISTEM AKUNTANSI PENGGAJIAN TERHADAP PERILAKU ETIS KARYAWAN : (Studi Kasus Satuan Kerja Pelaksanaan Jalan Nasional Wilayah IV. Provinsi NTT-PPK 6.2 Ruas Ende-Wolowaru)

This study aims to determine the effect of internal control in the payroll accounting system on employee ethical behavior. This research is a quantitative approach research with the research object of the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The population in this study is the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The sample of this research is contract workers of PPK 6.2 Ende-Wolowaru segment. The research data is primary data obtained directly through the research questionnaire which was distributed to 30 respondents. The variables of this study consisted of independent variables, namely internal control of the payroll accounting system and the dependent variable was the ethical behavior of employees, the data analysis used simple linear regression after the data was collected, the data were analyzed using the SPSS 21 program. The results showed that the internal control variable significantly influenced the ethical behavior of employees

Pengaruh Lobe Of Money dan Machiavellian Terhadap Persepsi Mahasiswa Akuntansi

This study aims to determine first, how the variable Love of money affects the Ethical Perceptions of Accounting Students at the University of Flores. Second, to determine the influence of Machiavellian on the Ethical Perceptions of Accounting Students at the University of Flores. This research was conducted at the University of Flores Educational Institute, with a total population of 532 accounting students. Samples taken were 56 respondents. This study uses a quantitative approach. The method used in this research is to distribute questionnaires to students who have programmed business and professional ethics courses. In this research, several tests were used including instrument test, classical assumption test and hypothesis test. The results of this study indicate that (1) Love of money has a negative and significant effect on students' ethical perceptions. (2) Machiavellian also has a negative and significant effect on ethical perceptions of accounting students. (3) Love of money and Machiavellian together have a negative and significant effect. significant towards ethical perceptions

Influence of professional commitment and locus of control to the ethical sensitivity of auditors

This article is intended to explore the influence of professional commitment and locus of control on the Ethical Sensitivity of the Auditors in the inspectorate sector in the regencies or city, especially in Flores Island. It promotes the issue of the influences of professional commitment and locus control to the ethical sensitivity of the auditors who dedicate to the inspectorate sector of the regencies or city. It is assumed that supervision and inspection is the task of the inspectorate in the Regencies or City. The results of supervision and inspection can increase public financial accountability and improve good governance. The purpose of the study was to determine the effect of professional commitment and locus of control on the ethical sensitivity of auditors who work in the Inspectorate sectors in three regencies in Flores island. The population and sample in this study were 46 auditors who work in the Inspectorate in Flores island. The sample used is a saturated census in which the entire population is sampled. Multiple linear regression analysis was used in this study. The results of the study prove that professional commitment and locus of control have a significant effect on the ethical sensitivity of auditors in Flores

Persepsi Dosen Universitas Flores Terhadap Program Merdeka Belajar Kampus Merdek

Latar belakang penelitian ini adalah kesiapan dosen sebagai pendamping kegiatan MBKM sangat diperlukan guna menghasilkan output yang sesuai kebutuhan masyarakat dan dunia usaha. Penelitian ini bertujuan mengetahui persepsi dosen Universitas Flores tentang MBKM. Metode yang digunakan adalah survey. Responden adalh para dosen yang berjumlah 184 orang. Data dikumpulkan melalui pengisian kuesioner pada link yang dibagikan. Data yang dikumpulkan kemudian dianalisis dengan menggunakan statistik deskriptif. Hasil penelitian menunjukkan bahwa Dosen memperoleh informasi MBKM dari berbagai sumber sehingga memiliki pengetahuan tentang MBKM. Pengetahuan tentang MBKM menjadi tidak utuh karena belum semua dosen terlibat dalam MBKM, baik sebagai pendamping, penyusun dokumen maupun rapat-rapat terkait MBKM di tingkat Program Studi, Fakultas dan Universitas. Sejak adanya MBKM dosen Universitas Flores juga terlibat pada kegiatan seperti KKN Tematik, Magang, Praktek Kerja Nyata, dan Pengabdian Masyarakat bersama maahasiswa. Dosen Universitas Flores akan merekomendasikan mahasiswanya mengikuti MBKM karena dapat meningkatkan softskill dan hardskill mahasiswa, dan Dosen bersedia menjadi pembimbing / pendamping dan siap meningkatkan kompetensi dirinya. Penelitian ini menyimpulkan bahwa dosen Universitas Flores mendukung pelaksanaan MBKM di Universitas Flores dan akan selalu meningkatkan kompetensinya agar menajdi pendamping yang baik bagi mahasiswa

PENGARUH PENGETAHUAN PEMERINTAH DAERAH TENTANG ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENYUSUNAN ANGGARAN DI KABUPATEN ENDE

This study aims to determine the effect of knowledge of local government employees about budgets, knowledge of local government employees about community participation and knowledge of local government employees about transparency of public policies on budget preparation of the Regional Government of Ende Regency. The population in this study were employees of the Regional Development Planning Agency (BAPPEDA) and the Regional Financial and Asset Management Agency (SKPD) as budget compilers. The number of samples in this study amounted to 42 people. The sampling technique was carried out by means of a census technique and data was collected by distributing questionnaires to BAPEDA employees and the Regional Financial and Asset Management Agency. The data before being analyzed has been tested for validity and reliability. Then the analysis was carried out using multiple linear regression analysis techniques with data processing using the SPSS 16 program. Based on the research results, it shows that the knowledge of local government employees about the budget has a significant effect on budget preparation. Local government officials' knowledge of public participation has no effect on budget preparation. Meanwhile, the knowledge of local government officials about the transparency of public policies has a significant effect on the budgeting of the Ende District Government

PEMAHAMAN DAN KESIAPAN MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS FLORES TENTANG MERDEKA BELAJAR-KAMPUS MERDEKA (MBKM)

Kebijakan Merdeka Belajar Kampus Merdeka (MBKM) bertujuan untuk meningkatkan kompetensi lulusan, baik soft skills maupun hard skills, agar lebih siap dan relevan dengan kebutuhan zaman, menyiapkan lulusan sebagai pemimpin masa depan bangsa yang unggul dan berkepribadian. Artikel ini membahas tentang sebuah penelitian yang bertujuan mengetahui pemahaman dan kesiapan mahasiswa program studi Akuntansi Fakultas Ekonomi Universitas Flores tentang Merdeka Belajar Kampus Merdeka (MBKM). Penelitian ini mengacu kepada deskriptif kuantitatif. Metode penelitian ini menggunakan metode survey yaitu mahasiswa mengisi kuesioner di SPDA Dikti . Hasil analisis penelitian ini menunjukkan bahwa; 53% mahasiswa mengetahui sedikit tentang MBKM, 24.69% mahasiswa mengetahui kebijakan MBKM dari media sosial, 49,08% mahasiswa memilih kegiatan magang/praktek kerja, 46.42% program studi akuntansi sudah memiliki dokumen kurikulum, pedoman dan operasional MBKM, 77.91% mahasiswa sudah siap mengikuti program MBKM,  52.35% mahasiswa khawatir mengeluarkan biaya, 74% mahasiswa prodi akuntansi tertarik dengan program MBKM. Lebih jelasnya, mahasiswa program studi Akuntansi masih sedikit memahami tentang Merdeka Belajar Kampus Merdeka (MBKM) dan kesiapan mahasiswa program studi akuntansi sudah siap untuk mengikuti program kegiatan Merdeka Belajar Kampus Merdeka (MBKM)

PENGARUH PENALARAN MORAL, SIKAP, NORMA SUBYEKTIF DAN PERSEPSI KONTROL PERILAKU TERHADAP WHISTLEBLOWING INTENTION

The study aims at finding empirical evidence of the effect of moral reasoning, attitude, and subjective norms and perceived behavior control on whistle blowing intention. It uses survey method of the internal auditor of the BPKP of the provincial offices of the Special District of Yogyakarta with nonprobability sampling technique, which is convenience sampling. The results of the multiple linear regressions show that the moral reasoning and the perceived behavior control do not have any significant effect on the whistle blowing intention, while the attitude and the subjective norms have significant effect on the whistle blowing intention. Additionally, the determination coefficient of 77% shows that the model of the study is able to explain the whistle blowing intention

Analisis Faktor – Faktor Penyebab Kredit Macet Pada Koperasi Pra Kema Sa Kita Onekore (Studi Kasus Koperasi Pra Kema Sa Kita Onekore Ende)

The аims of this reseаrch аre: 1. To find out the fаctors thаt cаuse bаd credit in the Prа Kemа Sа Kitа Onekore coorperаtive. 2. To find out the efforts mаde to overcome bаd credit аt the Prа Kemа Sа Kitа Onekore coorperаtive. This type of reseаrch is descriptive reseаrch.The locаtion of this reseаrch аt jаlаn Hаyаm wuruk, Onekore Villаge, Centrаl Ende District, Ende Regency, Eаst Nusа Tenggаrа. The dаtа collection techinique in this reseаrch is by using observаtion, intervieuws, and dokumentаtion аnd literаture study. The results of the аnаlysis show thаt; fаctors thаt cаuse bаd credit аt the Prа Kemа Sа Kitа Onekore coorporаtive consist of two fаctors, nаmely internаl, Fаctors such аs ; weаk credit policy, weаk credit аnаlysis аnd weаk credit monitoring system. 2. Externаl fаctors which include: unstаble sources of income/decline in the customer’s economy, bаd fаith by debitor in cаrrying out his responsibilities, fаilure of the debtor’s business (bаnkuptcy), need fаctors, аnd debtors’ experiecing disаster. The resolution cаrried out is : 1. The cooperаtive will contаct the customer first viа telephone, the cooperаtive will visit the custumer’s house to conduct а diаlogue between the creditor аnd the debtor, 3. The cooperаtive will provide wаrning letters

PEMAHAMAN MAHASISWA SASTRA INGGRIS TENTANG PROGRAM MERDEKA BELAJAR- KAMPUS MERDEKA

Artikel ini membahas tentang kesiapan mahasiswa dalam implementasi MBKM. Tujuan penelitian ini adalah mengetahui pemahaman Mahasiswa Program Studi Sastra Inggris Universitas Flores tentang Mereka Belajar- Kampus Merdeka. Penelitian dilakukan dengan melakukan survei kepada 112 Mahasiswa. Mahasiswa mengisi kuesioner melalui aplikasi SPADA Dikti, kemudian data dideskripsikan dengan metode deskriptif kuantitatif. Hasil penelitian menunjukkan pemahaman mahasiswa tentang MBKM belum merata, hal ini disebabkan sosialisasi dari program studi dan fakultas belum dilakukan secara baik. Mahasiswa mendapat pengetahuan tentang MBKM melalui media sosial. Kegiatan di luar program studi yang paling banyak diminati oleh mahasiswa adalah kegiatan kewirausahaan sebesar 46.70% dan kesiapan mahasiswa untuk ikut dalam kegiatan MBKM sebesar 66.10% dan kuatir akan mengeluarkan biaya sebesar 58%. Hasil suvei menunjukkan bahwa MBKM bermanfaat meningkatkan soft skill. 58.8% mahasiswa tertarik mempelajari panduan MBKM dan kurikulum yang memfasilitasi MBKM  dan  akan merekomendasikan MBKM kepada mahasiswa lain dan koleganya dalam kategori sedang. Sosialisasi perlu dilakukan kepada mahasiswa secara berjenjang agar pemahaman MBKM dapat secara utuh dipahami, sehingga akan berdampak pada peningkatan kualitas/kompetensi diri