PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU

This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance

Bimbingan Belajar Orang Tua Terhadap Anak yang Bersekolah di Madrasah Ibtidaiyah Negeri Sungai Kali Kecamatan Barambai Kabupaten Barito Kuala

Pendidikan merupakan kebutuhan utama yang harus dimiliki oleh setiap manusia. Pendidikan adalah salah satu sarana dalam meningkatkan kecerdasan anak. Orang tua mempunyai peranan yang sangat besar dalam mendidik anak-anaknya, terutama dalam hal bimbingan belajar. Melalui bimbingan belajar yang dilakukan orang tua diharapkan anak akan selalu bersemangat dan optimis dalam menghadapi kegiatan belajar yang sulit sekalipun di sekolah.\ud Penelitian ini bertujuan untuk mengetahuia yang diberikan orang tua, berupa pengarahan, pengawasan serta bantuan belajar terhadap anaknya yang bersekolah di Madrasah Ibtidaiyah Negeri Sungai Kali Kecamatan Barambai Kabupaten Barito Kuala.\ud Jenis penelitian yang digunakan adalah kualitatif dengan subjek penelitian adalah orang tua siswa-siswi kelas IVA pada tahun ajaran 2015/2016 yang berjumlah 13 orang. Objek penelitian ini adalah bimbingan belajar orang tua terhadap anak yang bersekolah di Madrasah Ibtidaiyah Negeri Sungai Kali Kecamatan Barambai Kabupaten Barito Kuala.\ud Teknik pengumpulan data dalam penelitian ini adalah angket, wawancara, observasi, dan dokumentasi. Pengolahan data dengan teknik koleksi data, editing, klasifikasi data, tabulating dan interpretasi data. Sedangkan data dianalisis dengan metode deskriptif kualitatif yang bertujuan untuk melengkapi uraian dengan mendeskripsikan tentang bimbingan belajar orang tua terhadap anak yang bersekolah di Madrasah Ibtidaiyah Negeri Sungai Kali Kecamatan Barambai Kabupaten Barito Kuala.Adapun tahap analisis data yang dilakukan adalah reduksi data dan triangulasi.\ud Temuan analisis, diperoleh kesimpulan bahwa bimbingan belajar orang tua terhadap anak cukup baik. Hal ini berdasarkan data dari mengarahkan, mengawasi dan bantuan yang diperolah. Pada bagian mengarahkan dilihat dari pemberian nasihat mengenai belajar, menyuruh anak belajar di rumah dan pemberian petunjuk dalam pembuatan jadwal belajar di rumah sudah baik. Pada bagian mengawasi dilihat dari memeriksa pekerjaan rumah (PR) yang diberikan guru di sekolah, mendampingi anak waktu belajar di rumah dan mengarahkan cara belajar anak sudah cukup baik. Pada bagian bantuan dilihat dari pemberian bimbingan sendiri ketika anak mengalami kesulitan belajar sudah baik dan melengkapi fasilitas belajar anak masih cukup baik

The Influence of Psychological, Spiritual Dimensions and Modernization of the Tax Administration System on Individual Taxpayer Compliance

This study aims to determine the effect of moral obligations, spirituality and modernization of the tax administration system on individual taxpayer compliance. The data used in this study are primary data. Primary data was obtained from questionnaires distributed to Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 100 questionnaires. The data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that spirituality has a positive and significant influence on individual taxpayer compliance while moral obligations and modernization of the tax administration system do not significantly affect individual taxpayer compliance

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS

Audit Delay or in some studies referred to as audit reporting lag is the time difference between the end of the fiscal year (date of closing the book) with the date of issuance of the audit report (independent auditor's report). This study aims to provide empirical evidence regarding the influence of company size, company age, number of audit committees and the proportion of public ownership on the number of audit delay days. The research sample was chosen based on the purposive sampling method in all companies except banks and insurance listed on the Indonesia stock exchange. With the observation period from 2014 to 2018. The samples obtained were 112 companies with 560 observations. The results indicate that company size does not significantly influence the number of audit delay days. This study also found that the age of the company has a significant effect on the number of days of audit delay. Meanwhile, this study found that the number of audit committees does not significantly influence the number of audit delay days

MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease

PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports

Love Of Money, Orientasi Etika, Kepercayaan Otoritas Pajak, Pemeriksaan Pajak, dan Perilaku Penggelapan Pajak

Motivasi yang melandasi seseorang untuk menggelapkan pajak dapat ditelusuri dari faktor ekonomi dan non ekonomi. Pada faktor non ekonomi, penghindaran dijelaskan oleh sikap seseorang, norma sosial, dan niat perilaku; hal tersebut memiliki komponen moral yang penting. Faktor ekonomi yang akan diuji pada penelitian ini adalah pemeriksaan pajak, dan Love Of Money sedangkan dari faktor non-ekonomi berkaitan dengan psikologi sosial, yaitu orientasi etika dan kepercayaan Penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) Non Karyawan yang melakukan usaha di kota Bengkulu.  Penelitian ini menggunakan analisis regresi linier berganda. Penelitian ini menggunakan alat Statistik SPSS versi 22. Hasil penelitian menunjukkan bahwa prilaku Love Of Money, Idealisme, Relativisme,  Kepercayaan pada otoritas dan pemeriksaan pajak memiliki pengaruh terhadap prilaku penggelapan paja

THE EFFECT OF INTERNAL CONTROL SYSTEM, INFORMATION ASYMMETRY, SUITABILITY OF COMPENSATION AND ORGANIZATION'S ETHICAL CULTURE ON ACCOUNTING FRAUD

This research aims to the examine the the effect of the internal control system, information asymmetry, suitability of compensation and organization's ethical culture on accounting fraud. This research was conducted at an insurance company in Bengkulu City using sampling techniques that is purposive sampling. This research uses a quantitative approach. The method to collection this data in research using primary data obtained from the result of the distribution questionnaire to accounting and finance employees at insurance companies in Bengkulu. The data were using the analyze of multiple regression with using analysisSPSS Statistic 24 program. The result from this research showing (1) the internal control system has no influence on accounting fraud. (2) information asymmetry has no influence on accounting fraud. (3) suitability of compensation has a negative influence and significant on accounting fraud. (4) organization’s ethical culture has a negative influence and significant on accounting fraud

PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN, KEMUDAHAN DAN MANFAAT YANG DIRASAKAN WAJIB PAJAK UMKM TERHADAP KEPATUHAN MEMILIKI NPWP (Study Pada Wajib Pajak UMKM di Kota Bengkulu)

The objective of this research is to prove the influence of the socialization of taxation, understanding of taxation, convenience of taxation and benefits that were felt by UMKM taxpayers against compliance to have NPWP. Data used in this research are primary data that were obtained from questionnaires that distributed to taxpayers. The number of questionnaires distributed were 155 questionnaires, but only 93 questionnaires that could be processed. Data were analyzed by multiple linear regression that using SPSS program. The result of this research showed that the socialization of taxation, understanding of taxation, convenience of taxation and benefits of taxation have positive influence and significant against taxpayers compliance to have NPWP. This research can contribute to KPP Pratama Bengkulu City to increase tax revenue target by collecting taxpayers to have a tax identification number (NPWP). The limitation of this research are on the number of questionnaires that distributed only in several sub-district in Bengkulu City. Therefore, further research is suggested to expand the research areas.Key words: Socialization, Understanding, Taxation, Benefit, Compliance

PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. The data used in this study were primary data. Primary data from questionnaires distributed to Individual Taxpayer in Bengkulu City. The number of questionnaires distributed was 109 questionnaires, but only 104 questionnaires could be processed. Data were analyzed by using multiple linear regression analysis using SPSS program. The results of the research indicate the existence of taxation awareness and tax penalties on positive individual Taxpayer, while the socialization of taxation and fiscal service does not apply to individual taxpayer compliance. This research can contribute for KPP Pratama Kota Bengkulu to improve taxpayer compliance by raising tax awareness and tax penalties. The limitations of this study, researchers only use individual taxpayer respondents who have business activities in the city of Bengkulu. For further research may add an individual Taxpayer who has a free employment or corporate taxpayerKey Words: tax awareness,tax socialization, fiscal service, tax penalties, and personal taxpayer compliance