PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA : Studi Kasus Desa Di Kecamatan Wewaria Kabupaten Ende

This research was conducted in a village in Wewaris District. Thepurpose of this study was to analyze the effect of apparatus competence, community participation and the use of information technology on management and village accountability ( a case study in the village of Wewaria District, Ende Regency). This type of research is a quantitative study with a sample of 50 respondents or village fund managers. The data of this study were collected through questionnaires, processed and analyzed using multiple regression analysis. The method used in determining the sample in this study was the purposive sampling technique. Pearson Correlation validity test and reliability test using Cronbach`s Alpha To test the hypothesis using the coefficient of determination test that has been adjusted to the F test, t test. The results of this research data indicate that the competence of the apparatus has a effect on the accountability of village fund management. Community participation has an effect on the accountability of village fund management. The use of information technology hasana effect on the accountability of village fund management

PENGARUH SISTEM INFORMASI AKUNTANSI, TINGKAT KEPUASAN KERJA, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus Pada KSP Kopdit Obor Mas Cabang Ende

This study aims to determine the effect of accounting information systems, level of job satisfaction, organizational culture, and work discipline on employee performance at KSP Kopdit Obor Mas Branch Ende. The data collection method used a questionnaire distributed to employees. The questionnaires that were divided were 33 and were filled out completely and can be processed. The data is processed using the SPSS program. The data analysis technique used was multiple linear regression analysis. The results of this study indicate (1) The accounting information system has a significant effect on employee performance, the regression coefficient value is 0.369 with a value of tcount > ttable (3.401 > 1.70113) a significant level of 0.002 <0.05. (2) The level of job satisfaction has a significant effect on employee performance, the regression coefficient value is 0.243 with a value of tcount > ttable (2.686 > 1.70113) a significant level of 0.008 <0.05. (3) Organizational culture has a significant effect on employee performance, the regression coefficient value is 0.436 with a value of tcount > ttable (5.784 > 1.70113) with a significant level of 0.000 <0.05. (4) Work discipline has a significant effect on employee performance, the regression coefficient value of the Work Discipline variable is 0.185 with a value of tcount > ttable (2,969 > 1.70113) and a significant level of 0.012 < 0.05

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 Pemanfaatan Sistim Informasi Akuntansi Berbasis Web Terhadap Kinerja Para Pelaku Bisnis Multi-Level-Marketing (MLM)

The purpose of this study was to determine the effect of the Utilization of Accounting Information Systems, Social Norms and Conditions that facilitate individual performance on MLM business people at PT Melia Sehat Sejahtra. The contribution to be given by researchers in this study is that the researcher wants to obtain certainty or to prove from theoretical concepts that explain that there is an effect caused by the Utilization of Accounting Information Systems, Social Norms and Conditions that facilitate the improvement of individual performance. This research was conducted using population, companies engaged in the field of Multy-Level-Marketing that have used Web-based Accounting Information Systems. The company that became the sample of researchers was PT. Melia Sehat Sejahtra. This company is one of the companies that uses a Multy-Level-Marketing marketing system and has used a Web-based Accounting Information System. PT employees. Melia Sehat Sejahtra is spread all over Indonesia. To reach respondents, the researchers sent questionnaires using e-mail or electronic mail. The survey results collected will be processed and analyzed using SEM, and the analysis tool used by researchers is Amos. Based on the results of research conducted that the three variables including the Utilization of Information Technology, Social Norms and Conditions that facilitate a significant effect on Individual Performanc

ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DALAM PENENTUAN LABA PADA PT. TELAGA ENDE

The application of the method for each type of fixed assets in accordance with PSAK No. 16 will increase profits in the company. This study aims to determine the application of the method of depreciation of fixed assets at PT. Ende Lake. The application of the depreciation method for fixed assets at PT. Telaga Ende using the straight line method yields a profit of 0.015951% compared to using the multiple declining balance method and the straight-line depreciation method is 0.007838% higher than the number of years. Suggestion, to increase profit on the depreciation of fixed assets at PT. Telaga Ende companies should use the depreciation method for each type of fixed assets in accordance with PSAK No. 16

ANALISIS REALISASI ANGGARAN PENDAPATAN DANBELANJA DAERAH KABUPATEN NAGEKEO TAHUN ANGGARAN 2015-2019

The purpose of this study was to determine (1) the realization of the regional revenue budget of Nagekeo Regency when viewed using Income Variance Analysis, Income Growth Analysis, Degree of Decentralization, and Effectiveness Ratio of Regional Original Revenue (2) the realization of the regional budget for Nagekeo Regency when viewed using the Analysis of Expenditure Variance, Analysis of Shopping Harmony, and Expenditure Efficiency Ratio. (3) the suitability of the presentation of the Nagekeo Regency budget realization report against PP No. 71 of 2010. Type research that is used is the study of quantitative. Analysis of the data that is used is quantitative descriptive analysis to calculate the value of revenue performance area and analyzes the performance of shopping areas. The results of this study indicate that (1) Regional Revenue Financial Performance. Results of Performance Financial Revenue Region, in general, can be said to be good, although the variance of income is less good and the level of dependence on the central government is still high. (2) Regional Expenditure Financial Performance. Results of Performance Financial Expenditure Region, in general, can be said to be good, but in harmony shopping yet there is a balance between spending Operations withShopping Capital. (3) The suitability of the presentation of the Nagekeo Regency Budget Realization Report against PP. 71 of 2010

ANALISIS PENERAPAN AKUNTANSI ASET TETAP TANAH BERDASARKAN PSAP PADA BKD KABUPATEN NAGEKEO

Kajian ini mempunyai tujuan guna melakukan analisis terkait implementasi akuntansi aset tetap tanah berdasar PSAP 07 pada Badan Keuangan Daerah Kabupaten Nagekeo. Metode yang dipergunakan pada kajian ini ialah kualitatitf dengan melakukan wawancara kepada dua informan. Adapun wawancara kepada informan terkait dengan penerapan akuntansi aset tetap berdasar PSAP 07. Kajian ini meyimpulkan bila ada relevansi pada kebijakan akuntansi Pemerintah Kabupaten Nagekeo No. 32 Tahun 2014 dengan PSAP 07 perihal akuntansi tetap sehingga Badan Keuangan Daerah Kabupaten Nagekeo sudah mengimplementasikan akuntansi atas aset tetap tanah dengan baik. Namun, pada pengakuan, pengukuran, penilaian awal, pengeluaran sesudah perolehan maupun pengungkapan guna menetapkan anggaran dana perolehan tanah yang dilaksanakan dengan pengadaan barang dan jasa belum meliputi keseluruhan anggaran dana pendukung sampai tanah. Catatan terkait pelaporan keuangan masih ada beberapa pengungkapan yang belum terlengkapi, seperti rekonsiliasi penambahan nilai tanah, baik yang didapat melalui pengadaan barang dan jasa maupun dari hibah

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PEMILIK KOS DALAM MEMBAYAR PAJAK RUMAH KOS: Studi Kasus Pada Pemilik Usaha Kos-Kosan di Kota Kupang

This study aims to determine the effect of taxpayer awareness, taxpayer knowledge, tax sanctions and tax service services on tax compliance. This research was conducted in the city of Kupang, descriptive statistical research method through a quantitative approach. The population in this study are taxpayers who carry out business activities for boarding houses in Kupang City. Sampling is in accordance with the provisions of the sample from a certain population that is the easiest to reach or obtain, for example the one closest to the place where the researcher is domiciled. The results of this study prove that a) Taxpayer awareness has no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.841 > from a value of 0.05, b) Taxpayer knowledge has an effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.000 < from the value of sig 0.05, c) Tax sanctions have no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05 and d) Fiscal Services does not affect the tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05.

PENGARUH PERSEPSI KEMUDAHAN SISTEM DAN PERSEPSI KENYAMANAN TERHADAP SIKAP POSISTIF NASABAH BANK BNI CABANG ENDE DALAM MENGGUNAKAN LAYANAN MOBILE

This study aims to determine: (1) the effect of perceptions of the ease of the system on the positive attitude of customers in using mobile banking BNI Ende Branch Bank. (2) the effect of perceived comfort on the positive attitude of customers in using BNI BNI Bank Ende mobile banking. (3) the effect of perceived ease of system and perceived comfort together on the positive attitude of customers in using BNI BNI Bank Ende Branch mobile banking. The population in this study are customers of Bank BNI Ende Branch who use mobile banking or at least know information about the service. The sample selection uses a purposive sampling method. The number of research samples were 90 respondents of Bank BNI Branch Ende. The method used is a quantitative research method. This study uses primary data, questionnaires and secondary data, articles and journals. In this study using descriptive statistics, data quality tests, classic assumption tests, multiple regression analysis, and hypothesis testing and analyzed using the SPSS 24 application. The results showed that the effect of perceived ease of system significantly influenced customers 'positive attitudes in using mobile banking, perceived comfort significantly influenced customers' positive attitudes in using mobile banking, perceived ease of system and perceived convenience both influenced customer positive attitudes in using mobile banking

EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH DI KECAMATAN AESESA KABUPATEN NAGEKEO

This study aims to determine whether the collection of Land and Building Tax (PBB) has been effective in increasing Regional Original Income (PAD) in Aesesa District, Nagekeo Regency. This research is a caulitative approach research with data collection techniques by means of observation, interviews and documentation studies as well as the research object of the Regional Finance Agency Office of Nagekeo Regency. The results of the research on the effectiveness of land and building tax (PBB) collection in Aesesa District, Nagekeo Regency, it is still found that the effectiveness of land and building tax revenues from 2014 to 2016 is categorized as ineffective with an average percentage for each year, from 2014 the percentage of the effectiveness ratio is 2%. In 2015 the percentage of the effectiveness ratio was 6% and in 2016 the effectiveness ratio was 54%. With regard to land and building tax revenues, this is in the ineffective category