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Reconstruction of Administrative Fine on Population Administration in Regional Regulation
Khaerudin, Ariy
; Suharno, Suharno
Jurnal Penelitian Serambi Hukum
Vol 17
, No 01
(2023)
Law Number 24 of 2013 Concerning Amendment to Law Number 23 of 2006 on Population Administration provides a burden based on “Active Stelsel†registration principle. This means that the registrar who must proactively record residence document. However, population registration dealing with the provision of administrative fines to residents who are late in registering their population documents. Inconsistency between principle and the norm raises a number of issues in their implications, especi...
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Tinjauan Yuridis tentang Tindak Pidana Membuat Keonaran di Masyarakat (Studi Kasus Pendirian Kerajaan Palsu Keraton Agung Sejagat)
Saputra, Yayan Pradana Adi
; Suharno, Suharno
; Muhtarom, Muhammad
Jurnal Penelitian Serambi Hukum
Vol 16
, No 01
(2023)
Hoax dapat menyebabkan perdebatan hingga bukan tidak mungkin sampai memutuskan pertemanan. Apalagi hoax tersebut yang mengandung SARA yang sangat rentan mengundang gesekan antar masyarakat mengganggu stabilitas negara dan kebinekaan. Hoax dalam konteks pemberitaan yang tidak jelas asal-usul pembuatnya, memang tidak bisa dijerat oleh Undang-Undang Pers, karena itu agak sulit membedakan mana Pers yang Mainstream mana yang Pers Hoax. Banyaknya berita-berita palsu yang menimbulkan keonaran di masyar...
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Hambatan dalam Pelaksanaan Pendaftaran Jaminan Fidusia pada Masa Pandemi Covid-19 (Studi pada Kantor Notaris Nuraini, S.H.,M.Kn)
Widyawati, Astuti
; Suharno, Suharno
; Khaerudin, Ariy
Jurnal Penelitian Serambi Hukum
Vol 15
, No 02
(2023)
Pelaksanaan pendaftaran jaminan fidusia secara elektronik diberlakukan mulai tahun 2013 sesuai Peraturan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor 9 Tahun 2013 tentang Pemberlakuan Pendaftaran Jaminan Fidusia Secara Elektronik. Jaminan fidusia wajib di daftarkan pada lembaga jaminan fidusia. Pada kondisi pandemi Covid-19 pelaksanaan pendaftaran jaminan fidusia yang dilakukan secara elektronik memiliki keuntungan bagi notaris selaku kuasa untuk mendaftarkan jaminan fidusia. Nam...
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ANALISIS PENGARUH JUMLAH KUNJUNGAN WISATAWAN, JUMLAH OBJEK WISATA DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pemerintah Kabupaten Karanganyar)
Maharani, Hesty
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
Regional original income is revenue sourced from the region. Thepurpose of this study was to determine (1) The effect of the number of touristvisits on local revenue (2) The effect of the number of tourist objects on localrevenue (3) The effect of hotel occupancy rates on local revenue. This study usessecondary data in the form of local revenue data, the number of tourist visits, thenumber of attractions, and hotel occupancy rates. The population in this study isKaranganyar district during the p...
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PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
Muliasari, Erika
; Harimurti, Fadjar
; Suharno, Suharno
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This study aims to analyze the effect of applying good governance, moderntax administration systems and the risk of tax sanctions on the compliance ofindividual taxpayers who do free work at KPP Sukoharjo. The research sample of100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Samplingin slovin formula research with simple random sampling method. Testing is donewith your linear regression analysis tool. The results showed that theimplementation of good governance, modern tax ad...
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PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta)
Susilawati, Octalia Risha
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this research was the staff accounting of the OPD in Surakarta City. Type ofdata uses in this research is primary data and the population was 33 OPDD inSurakarta City. The data obtained by quetionnaires. The data were analyzed byusing multiple linear regressi...
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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA DINAS KEUANGAN SEEKS KARESIDENAN SURAKARTA)
Arfiyanti, Nadia Fira
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
The purpose of this study was to examine the effect of local revenue(PAD), general allocation funds (DAU), and revenue sharing (DBH) on capitalexpenditures in local governments. This study uses a sample of non-probabilitysampling with saturated sampling technique so that it gets a sample at theDepartment of Finance of the entire Surakarta Residency. The samples in thisstudy were 7 regions covering 1 Praja City (Surakarta) and 6 districts(Karanganyar, Sragen, Wonogiri, Sukoharjo, Klaten and Boyil...
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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen)
Samsiyah, Resti Dwi
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 4
(2022)
This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The source of the data used were primary data. The technique ofdata sampling were purposive sampling. Samples were used as much 81respondents to the head of agency and the financial section. How to collect databy deploying questionnaires to the organiza...
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PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENGHASILAN DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Samsat Surakarta)
Widi, Giovani
; Suharno, Suharno
; Sunarti, Sunarti
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Taxpayer compliance is that taxpayers must fulfill their obligations to paytaxes in accordance with taxation laws and regulations. The purpose of this studywas to determine (1) The effect of taxpayer awareness on motor vehicle taxpayercompliance (2) The effect of income levels on motor vehicle taxpayer compliance(3) The effect of public service accountability on motor vehicle taxpayercompliance. This study uses primary data in the form of a questionnaire. Thepopulation in this study is the numbe...
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PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), INVESTASI SWASTA, DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BOYOLALI (Tahun 2002 – 2019)
Saputra, Andri
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Regional Original Income (ROI) is all regional income derived from theoriginal region's economy. The purpose of this study was to determine the effect ofGross Regional Domestic Product (GRDP), private investment and local taxes onROI. The population in this study is ROI Boyolali Regency, GRDP, privateinvestment and local taxes with annual data for the period 2002–2019. Samplingusing the Nonprobability Sampling method. The data analysis technique used isdescriptive analysis, classical assumptio...
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