Apparatus and Public Budget Management: Evidence from Regional Government in North Gorontalo

This study aims to analyze and assess the process of managing government apparatus and public spending on regional governments in North Gorontalo. The type of data used is secondary data in the form of Budget Realization Reports. This study analyzes the optimization of apparatus and public expenditure in 2017, 2018 and 2019 at the North Gorontalo District Transmigration and Manpower Office. The results showed that overall the level of optimization of the achievements of the Apparatus and Public Expenditures of the North Gorontalo District Transmigration and Manpower Office in 2017, 2018 and 2019 included in the criteria was very optimal. On average, the apparatus expenditure proceeds to be greater than public spending. The results of this calculation indicate that the portion of apparatus expenditure is still considered too high when compared to public spending

Environmental audit analysis to support Sustainability Development

The focus of this study is to determine how the implementation of environmental audits based on triple bottom line theory and to determine the application of environmental audits to support sustainability development at the Bahteramas Regional Hospital. This research uses primary and secondary data. Primary data in the form of direct interviews with the company designated as an informant, while secondary data in the form of data obtained from company internal data. The method used is a qualitative method based on the interpretive paradigm. The results of the study found that the Bahteramas Hospital had the maximum in expressing costs to the environment in detail in the financial statement notes, but the costs incurred were still included in the maintenance burden category. The accounting practices that have been applied by Bahteramas Hospital have been maximized in implementing environmental audits. Activities that have been carried out by the company in terms of the environment, economy, and social aspects can already be said to support sustainable development.

Does the Institutional ownership, Return On Asset and Leverage affect Company Value

This study aims to determine the effect of institutional ownership, return on assets (ROA) and leverage on firm value. Testing is done using secondary data in the form of financial statements of manufacturing companies listed on the IDX. Data were analyzed using Multiple regression with SPSS 24.0. The managerial implication of this research is the large number of institutional ownership can encourage an increase and optimal oversight. A high ROA value will give a positive signal to investors that the company can generate large profits so that it becomes an attraction for investors to own company shares and will increase share prices and have an impact on increasing company value. High leverage becomes a positive signal for the market or potential investors and shows that manufacturing industry companies have applied the concept of trade of theory which means that companies whose capital structure is derived from debt and still benefit, the use of debt is the right alternative. But at some point an increase in debt will reduce the value of the company because the benefits derived from the use of debt are smaller than the costs incurred

Analysis of the application of E-Invoicing in increasing Taxable Enterpreneur compliance

This study aims to examine the application of e-invoices to the compliance of Taxable Entrepreneurs (PKP) registered at KPP Pratama Makassar Selatan. This research is a qualitative descriptive study. Data sources are primary data obtained from interviews with Tax Entrepreneurs (PKP) and Tax Officers. This study uses four informants consisting of three informants from taxable entrepreneurs (PKP) and one informant from the Supervision and Consultation Section. Data analysis uses descriptive analysis method. The results showed that the application of e-invoicing within the scope of the South Makassar Primary Tax Office was effective and efficient. The implementation of e-invoicing increases taxpayer compliance, although there are some obstacles experienced by taxable entrepreneurs in using e-invoices, namely internet connection problems, and the application of errors sometimes occurs

Follow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia

This study aims to analyze the follow-up of external audit results at PT. Telkom Region IX, Tbk. The research method used by researchers is quantitative descriptive data collection in the form of financial statements audited by the internal auditors and external auditors in 2018 and followed up by asking opinions for informants related to financial reporting. Based on the results of an analysis of research conducted at PT. Telkom states that the audited financial statements in 2018 show the results of an opinion that is reasonable with the exception due to inconsistencies and human resources implementing multiple positions in a company's activities, which can be seen when preparing different fixed asset reports in 2017 and 2018 , so based on the problem it does not show the category of cheating because the reasons presented by the management at the time of the inspection are considered reasonable because it is only done once so that the calculation of depreciation in the following year does not repeat the mistake again, but if the following year changes the depreciation method then this is a an intentional fraud because it has been committed more than once.

Several factors influence the willingness to Pay taxes

This study aims to analyze and examine the Factors Affecting the Will to Pay Taxes at the West Makassar Pratama Tax Office. The independent variable in this research is Tax Knowledge, Fiscus Services and Tax Examination while the dependent variable is Tax Paying Will. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that simultaneous and partial knowledge of taxation, tax services and tax audits had a significant positive effect on the willingness to pay taxes at the West Makassar Pratama Tax Office

Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?

This research aims to examine and analyze the effect of cash holding, bonus plan, zise company and profitability to income smoothing.This research was conducted at the food and beverage sector manufacturing companies in the 2016-2018 period.The samples were 36 sub-districts selected by the non-method is purposive sampling for 18 the food and beverage sector manufacturing companies in the 2016-2018 period. The data analysis model used in this research uses multiple regression analysis techniques using spss V. 23. The results of this study indicate that cash holding, bonus plan, zise company and profitability positive and significant effect to income smoothing

Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

Perceived Ease, Benefits and Perceived Enjoyment of E-Invoice User Interests

This study aims to analyze and assess perceptions about comfort, benefits and convenience of the interests of users of electronic invoices at the Maros Main Tax Service Office. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that the perception of comfort, convenience and comfort has a positive and significant effect on the interests of e-invoice users at the Maros Pratama Tax Office

Dimension of Taxpayer Perception Regarding Tax Evation Actions

This study aims to examine the effect of the taxation system, the possibility of fraud, justice and tax sanctions being detected on tax evasion actions in the Makassar South Tax Office. Data collection in this study used a questionnaire instrument by taking as many as 100 corporate taxpayers with incidental sample techniques. The analytical method used is multiple linear regression with the help of SPSS tools. The results of this study indicate that the taxation system, the possibility of detecting fraud, justice and tax sanctions has a negative and significant effect on tax evasion actions in the Makassar South Tax Office