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Pengaruh Faktor Theory of Planned Behavior terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus pada KPP Pratama Maumere)
Desy Purnamasari
; Andreas Rengga
; Konstantinus Pati Sanga
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vol 2
, No 4
(2024)
This research aimed to analyze the influence of the theory of planned behavior on individual taxpayer compliance. The factors being investigated include behavioral attitudes, subjective norms, perceived behavioral control, and moral obligations. The research was a quantitative one. The population under research comprised all active taxpayers at the Maumere Pratama Tax Office, totaling 40,544 taxpayers. The sample size for this research was determined to be 100 taxpayers using the Slovin formula....
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Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Tingkat Kesiapan UMKM terhadap Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dengan Lama Usaha Sebagai Variabel Moderasi : (Studi pada Kelurahan Waioti)
Saputripuspita Victoria
; Konstantinus Pati Sanga
; Wilhelmina Mitan
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 4
(2024)
This study aimed to analyze the influence of education level, accounting understanding, and MSME readiness on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), with business age as a moderating variable. The study employed a quantitative method. The population comprised MSME actors in Waioti Village, totaling 44 individuals. Sampling was conducted using a saturated sampling technique, resulting in 44 respondents. The data used in this study we...
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Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Alokasi Dana Desa pada Desa Dobo Nuapu’u Kecamatan Mego
Maria Nerviana Jawa
; Konstantinus Pati Sanga
; Emilianus Eo K. Goo
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 5
(2024)
This research aims to analyze the influence of accountability and transparency on the management of village fund allocation in Gera Village, Mego District. This type of research is quantitative research with an associative approach. The sampling technique used a saturated sample where the entire population in this study was sampled and questionnaires were distributed to 32 respondents. Data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) vers...
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Pengaruh Dimensi Fraud Diamond dan Religuisitas Terhadap Perilaku Kecurangan Akademik: (Studi Empiris pada Mahasiswa/I Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa Maumere)
Fransiska Trisnawati
; Konstantinus Pati Sanga
; Fransiscus De Romario
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
This research aims to analyze the influence of diamond fraud dimensions and religiosity on the academic fraudulent behavior of accounting students at the Faculty of Economics and Business, Nusa Nipa University, Maumere. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes a...
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Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi Masyarakat Desa Lewolaga Kecamatan Tite Hena
Dionisius Duli Riang Petung
; Andreas Rengga
; Konstantinus Pati Sanga
Jurnal Kendali Akuntansi
Vol 1
, No 4
(2023)
This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Econom...
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Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Pada Tingkat Kecamatan Palue
Novita Novita
; Maria Nona Dince
; Konstantinus Pati Sanga
Jurnal Mahasiswa Kreatif
Vol 1
, No 5
(2023)
This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysi...
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Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Dalam Pelaksanaan Pembangunan Tahun Anggaran 2017-2021 (Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur)
Beatriks Reo Weluk
; Andreas Rengga
; Konstantinus Pati Sanga
Student Scientific Creativity Journal
Vol 1
, No 5
(2023)
This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the...
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Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Serta Keterjadian Flypaper Effect Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2018-2022
Regina Triyansi Susan
; Yosefina Andia Dekrita
; Konstantinus Pati Sanga
Student Scientific Creativity Journal
Vol 1
, No 5
(2023)
This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report o...
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