SMEs has an important role in economic development in Indonesia. In this development, SMEs has several obstacles. One of them is the preparation of financial statements that are not in accordance with accounting standards in Indonesia. SAK ETAP is a standard for SMEs in preparing financial statements. However, many studies have suggested that the majority of SMEs in Indonesia have not been able to implement SAK ETAP because the standard are too complex. Therefore DSAK IAI publishes new financial accounting standard for SMEs which is SAK EMKM effective on January 01, 2018. The new standard is intended to assist the needs in the preparation of financial statements. The result of this research shows the level the readiness of SMEs in implementing SAK EMKM. In conducting this research, the researcher used descriptive qualitative research. The researcher collects the data of this research from the interview and documentation. The analysis is dine by data reduction, data presentation, and conclusion. The results of this research shows that two SMEs in Blora Regency are not ready in applying SAK EMKM. The absence of SMEs have not done the preparation of financial statements.
<p><em>The purpose of this study is to analyze salaries and wages system in the ABC Furniture Industry. Analysis is done by the method of Performance, Information, Economy, Control, and Efficiency (PIECES).This research used descriptive qualitative approach. The data was collected by interview, observation, and documentation. Interviews were conducted with managers, head of production, and head of finance. Observation and documentation were carried out directly at the object of research, ABC Furniture Industry.The results showed that the salaries and wages system was not fully computerized. The system has been effective in terms of performance, information, economy, security, efficiency, and service. However, there is still potential for fraud and negligence in the presence and the payment of salaries and wages is still done manually</em></p><p> </p>
This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer
Penelitian ini bertujuan untuk mendeskripsikan kondisi tata kelola desa di Desa Tahima Soroma Kayopulau di Distrik Jayapura Selatan. Narasumber dari penelitian ini adalah masyarakat desa beserta dengan aparat desa yang terlibat dalam pengelolaan dana desa. Desain penelitian adalah studi kasus (case study) yang dianalisis dengan metode kualitatif, bertujuan untuk menemukan informasi tentang tata kelola dana desa dengan menggunakan prinsip good corporate governance. Hasil dari penelitian ini adalah pengelolaan dana desa belum memenuhi lima prinsip tata kelola yaitu transparansi, akunta-bilitas, responsibilitas, independency dan fairness.
This research aims to examine how much the effectiveness source of the local goverment income and the contribution of revenue collection at Regional Income of Cianjur Regency, especially in the Regency of Cianjur in increasing source of local goverment income. The unit of analisys was the Report of Income and Expenditure Budget Calculation period 2012 -2014. The method in this research is using descriptive methods, with effectiveness analisys and contribution analisys as the instrument of the analisys. The results of this research conducted shows that the average of the effectiveness of the Local Tax is 107,31 percent (very effective), Local Retribution is 105,49 percent (very effective), Local Wealth Management is 95,54 percent (quite effective), and Other Legitimate Income is 112,51 percent (very effective). Level of contribution of source of local goverment income in period 2012 -2014 strart at 0,30 percent until 10,13 percent and the result is very qiute and quite.
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