This study aims to determine the effect of village competency and internal control systems on the accountability of village fund management in three sub-districts in Enrekang Regency. The data used in this study are primary data using a questionnaire. The population in this study were village officials involved in managing village finance at each village government. For respondents in each village there were 3 village financial management officials (village head, village secretary, treasurer) and 3 community leaders. The sample of this study was 145 samples. The research method used in this study is a multiple linear regression method using SPSS version 22 software. The results of the study showed that the influence of village competency had a positive and significant effect on the accountability of village fund management with an effect value of 0.288. While the internal control system has a positive and significant effect on the accountability of village fund management with an influence value of 0.328.
The long-term goal of this study is to reduce poverty both at the regional and national scale. This study identifies the involvement of Coastal Women in aquaculture and mariculture sectors, as well as the problems faced by Coastal Women in developing the various types of aquaculture and mariculture commodities, and also the support of government programs and policies to women related to the development of fishery commodities. The data used for this research are primary and secondary data, which analyzed through a descriptive statistical analysis model. The research is in the Bone Regency of South Sulawesi Province. The results of this study are useful for local government decision-makers, especially in research sites, to follow the evidence-based Strategy for increasing women's income. Benefits for coastal communities to increase women's labor market participation in the fisheries sub-sector and for improving the income of the fishermen's household.
The Republic of Indonesia Tax Institute uses modern technology services for annual tax reporting. This study analyzes the effect of e-filing on the behavior of taxpayers who report annual tax obligations on the actual use of the system. Data collection through questionnaires about taxpayers who filled out the tax return but only 93 questionnaires that can be processed. The results of the questionnaire were processed using structural equations which were processed by the LISREL 8.70 program. This research is quantitative. The results of the coefficient of determination (R2) of 0.11, which means that the simultaneous contribution of 11% of exogenous variables feels useful, perceived ease of use can explain the diversity of endogenous behavior of the intention variable to be used. The remaining 89% is influenced by other factors. Recommended for Tax Institutions, continue to improve and add to the benefits of e-filling, as is done in India.
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