This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.

Penelitian ini menggunakan metode kuantitatif deskriptif untuk mengeksplorasi bagaimana kunjungan wisatawan berkontribusi terhadap pendapatan pajak hotel, dengan mempertimbangkan kepatuhan pajak sebagai faktor yang dapat memperkuat hubungan tersebut. Data yang dianalisis mencakup jumlah wisatawan serta penerimaan pajak hotel di Kota Yogyakarta. Pengujian dilakukan dengan analisis regresi moderasi dan uji statistik klasik. Temuan penelitian mengindikasikan bahwa kepatuhan pajak memiliki peran signifikan dalam memperkuat hubungan antara jumlah kunjungan wisatawan dan pendapatan pajak hotel, dengan peningkatan sebesar 58,3% (? = 0,764). Namun, jumlah surat teguran pajak sebagai indikator ketidakpatuhan berpengaruh negatif signifikan (? = -0,512), dengan setiap tambahan satu surat teguran dikaitkan dengan penurunan penerimaan pajak sebesar Rp67.485.288,8. Oleh karena itu, perlu ada peningkatan kepatuhan pajak di industri perhotelan untuk memaksimalkan penerimaan daerah.