ANALISIS EFEKTIVITAS PELAKSANAAN PEMUNGUTAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KOTA DENPASAR

Regional Regulation number 20 of 2011 concerning vehicle levies requires every vehicle operating in general to be roadworthy in order to provide a sense of security and comfort for the community. This levy is borne by the community because in the current era of regional autonomy, the regions are given greater authority to regulate and manage their own households as stipulated in Law No.23 of 2014 concerning Regional Government. The purpose of this study was to test the effectiveness of collecting motor vehicle test fees in the city of Denpasar from 2015-2018.The results of the study show that from 2015 to 2018 the realization of levies collection of vehicle testing always exceeds the budget target with a percentage above 100% which is very effective even though the achievement is still fluctuating up and down because the number of vehicles decreases and regulations change, but on average collection of motorized vehicle testing fees still shows very effective

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (STUDI EMPIRIS TERHADAP WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR)

Tax reforms that include efforts to improve the taxation system and mechanism, including a tax payment and reporting system that fully authorizes the Taxpayer to determine, calculate and report the amount of tax owed annually in accordance with the provisions of existing taxation laws, which known as the self assessment system. The purpose of this study is to prove empirically that the application of the Self Assessment System affects the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar. Researchers use Regression Analysis as a method of data analysis, data collection is done by observation, interviews, literature studies, and questionnaires. The initial stage in the analysis is to test the validity and reliability of research instruments. The results showed that the application of the self assessment system had a positive effect on the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar. &nbsp

Pengaruh Ketaatan Aturan Akuntansi, Kompetensi SDM, Efektivitas Pengendalian Internal dan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada LPD Se-Kecamatan Kediri, Tabanan

The purpose of this study is to find out the influence of compliance with accounting rules, human resources competence, effectiveness of internal control, and good corporate governance against the tendency of accounting fraud (fraud) in LPD Se-Subdistrict KediriTabanan. This research was conducted in all LPD Se-Subdistrict of Tabanan Regency which is still active with a population of 21 LPD with the number of LPD employees 159 people. The research sample is determined by the purposive sampling method, which is a certain criterion, then the number of samples becomes 63 respondents. The data collection technique using questionnaires was then performed multiple liner regression analysis. The results of this study found that the Observance of Accounting Rules affects the tendency of Accounting fraud (fraud). HR competence has no effect on the tendency of Accounting fraud (fraud). The effectiveness of Internal Control affects the tendency of Accounting fraud (fraud). Good Corporate Governance affects the tendency of Accounting fraud (fraud). The advice given is expected to help the Village Credit Institute (LPD) in Kediri sub-district, Tabanan in reducing the tendency of Accounting fraud (fraud) especially in LPD employees. &nbsp

PENGARUH SELF EFFICACY, SENIORITAS AUDITOR DAN REWARD TERHADAP AUDIT JUDGMENT

This study was intended to test the effect of self-efficacy, auditor seniority and reward on audit judgment. This study collected main data using a questionnaire that was distributed directly to respondents. The subjects of this study were auditors who worked at KAP in Bali Province which were registered in the IAPI Directory in 2019. The sampling method used in this study was purposive sampling technique. 70 questionnaires have been distributed and 55 questionnaires can be used for further analysis. The analysis technique used in this research is multiple linear regression analysis. The conclusion in this study is that self-efficacy has a positive effect on audit judgment, auditor seniority has no significant effect on audit judgment and reward has a positive effect on audit judgment.&nbsp

PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA

This survey aim to find of impact Competence of Village Officials, Internal Control System, Individual Morality and Whistleblowng System on Prevention of Fraud in Village Fund Managemen (Empirical Study in Villages in North Denpasar Subdistrict). The populationwere all 8 villages, amounting 142 persons. The study sample was decided use purposive sampling which is a certain criterion then the number of samples became 64 respondents. The data collection technique using questionnaires is then performed analysis multiple linier regression. From the yield of this survey, competence village officials, internal control system have not significant impact fraud prevention. But the morality individuals, whistleblowingi system have a positive impact fraud prevention

Style of leadership and organizational culture as moderator of influence of competence and internal control system towards report quality

The study was intended to obtain an empirical evidence of competence influence of Human Resources and Internal Control System on quality of Local Government Financial Statements (LKPD) with leadership style and organizational culture as moderating variables. There was 39 local structure organization in Denpasar city became a research population. Data were collected through survey method and questionnaire technique. The sample was taken using the non-probability method and purposive sampling technique. There were 152 respondents. Data analysis is used Moderated Regression Analysis (MRA).The result was obtained that the leadership style weakens the influence of human resource competence on LKPD quality in Denpasar. Organizational culture strengthens the influence of human resources competencies in LKPD Denpasar. The leadership style did not moderate the influence of Internal Control System on LKPD quality in Denpasar. Organizational culture strengthens the influence of internal control system on quality in LKPD Denpasar

Style of leadership and organizational culture as moderator of influence of competence and internal control system towards report quality

The study was intended to obtain an empirical evidence of competence influence of Human Resources and Internal Control System on quality of Local Government Financial Statements (LKPD) with leadership style and organizational culture as moderating variables. There was 39 local structure organization in Denpasar city became a research population. Data were collected through survey method and questionnaire technique. The sample was taken using the non-probability method and purposive sampling technique. There were 152 respondents. Data analysis is used Moderated Regression Analysis (MRA).The result was obtained that the leadership style weakens the influence of human resource competence on LKPD quality in Denpasar. Organizational culture strengthens the influence of human resources competencies in LKPD Denpasar. The leadership style did not moderate the influence of Internal Control System on LKPD quality in Denpasar. Organizational culture strengthens the influence of internal control system on quality in LKPD Denpasar