INFO ARTHA最新文献

{"title":"IMPLEMENTASI PERENCANAAN LABA PADA UMKM (STUDI KASUS UMKM TAKE ONE THAI TEA)","authors":"Rachma Aprilia, Mifta Sofyan","doi":"10.31092/jia.v7i2.2669","DOIUrl":"https://doi.org/10.31092/jia.v7i2.2669","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk melakukan tinjauan atas implementasi perencanaan laba dengan menggunakan analisis Cost Volume Profit (CVP) pada UMKM. Perencanaan laba berpengaruh positif terhadap pencapaian laba operasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan objek UMKM Take One Thai Tea. UMKM Take One Thai Tea melakukan pembukuan sederhana dengan basis kas dan belum pernah menyusun laporan keuangan. Hasil penelitian menunjukkan bahwa dengan analisis CVP, UMKM dapat menentukan target penjualan dalam rupiah maupun unit sehingga dapat dijadikan indikator kinerja bagi pegawainya dan juga sebagai dasar pemberian bonus yang dapat memotivasi pegawai. Selain itu, UMKM dapat memahami informasi biaya yang dikeluarkan dengan lebih detil sehingga memudahkan dalam pengendalian biaya.\u0000","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140211859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TAX AUDIT QUALITY: AN EMPIRICAL ANALYSIS OF THE USE OF INFORMATION TECHNOLOGY, COMPETENCE, TASK COMPLEXITY AND TIME PRESSURE","authors":"Arif Nugrahanto, Iqbal Alhadi","doi":"10.31092/jia.v5i2.1380","DOIUrl":"https://doi.org/10.31092/jia.v5i2.1380","url":null,"abstract":"One of strategies conducted by tax authority to fulfil its tax revenue target is improving audit quality. To do so, this research was designed to analyze the empirical evidence related to factors in the use of information technology, tax auditor’s competencies, task complexity, and time pressure that could potentially affect the quality of tax audit. The research was carried out by using an online survey followed by 96 tax auditors in Tax Offices in the Special Jakarta Region, with fifteen years of tax audit experience on average. The research data were analyzed by using Partial Least Square-Structural Equation Modeling procedures. The results indicate that the factors of information technology in terms of usefulness, ease of use of technology, and support of technological resources are positively associated with tax audit quality. Tax auditor’s competencies in the aspects of knowledge and skills also indicate positive relations. Meanwhile, the factors in time pressure that could deter the evaluation of evidence, implementing procedures, and detection of tax non-compliance have negative consequences on tax audit quality. The implications of these findings for tax authorities are the urgency in improving information technology that keeps pace with the latest business process to support tax audit, improving tax auditors’ competencies continuously, and managing tax audit time","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128825009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS RISIKO AKAD MURABAHAH DI PERBANKAN SYARIAH","authors":"M. Muchtar","doi":"10.31092/jia.v5i1.1246","DOIUrl":"https://doi.org/10.31092/jia.v5i1.1246","url":null,"abstract":"Every financing funded by Islamic banks always contains a risk, including murabahah contracts. The risks faced by Islamic banks are very diverse and multifaceted in line with innovations in the financial and banking products offered. This study is to conduct a critical analysis of the practice of murabahah contracts that have been carried out by almost all Islamic banks in Indonesia. The analysis is carried out with reference to ten categories of risk regulated in the Financial Services Authority (OJK) Regulation number 65/POJK.03/2016. This study uses a qualitative approach in the form of a literature study to describe the problem identified. The results show that financing with a murabahah contract takes various risks, namely: financing risk, market risk, liquidity risk, operational risk, legal risk, reputation risk, strategic risk, compliance risk, return risk, and investment risk. The implication is that Islamic banks shall give attention to all those risks that have been identified by preparing mitigation efforts","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113965704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PROPERTI RESIDENSIAL BERDASARKAN PERSEPSI PENILAI PEMERINTAH","authors":"Edy Riyanto","doi":"10.31092/jia.v5i1.1250","DOIUrl":"https://doi.org/10.31092/jia.v5i1.1250","url":null,"abstract":"State asset management is conducted in a transparent and accountable manner. One notable requirement that has to be met is the value of the assets. Such value is estimated by a qualified government valuer based on certain valuation approaches. This process normally carries a degree of subjectivity. This research uses statistical procedures to identify property attributes that significantly affect residential property value based on the government valuers’ perception. For this purpose, a set of questionnaires was distributed to government valuers who are part of the Directorate General of State Assets Management (DGSAM). These questionnaires contained property attributes identified from the literatures and validated by several property valuers at the DGSAM and PKN STAN. There were 285 valuers who provided their responses in this research, which was slightly higher than the anticipated number of participants. Further analysis from these responses shows that non-structural property attributes, one that are not directly related to property physical attributes, are indicated to be more significant in affecting residential property value. This research however only involves DGSAM’s valuers and thus, is rather limited in nature. The results reported in this paper as such should be interpreted accordingly","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116504040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"UJI TINGKAT KESESUAIAN NILAI JUAL OBJEK PAJAK DENGAN MENGGUNAKAN APLIKASI ASSESSMENT RATIO","authors":"Swasito Adhipradana Prabu","doi":"10.31092/jia.v5i2.1207","DOIUrl":"https://doi.org/10.31092/jia.v5i2.1207","url":null,"abstract":"The decentralization of PBB-P2 in Indonesia is expected to produce a better PBB-P2 administration system. One indicator of a better PBB-P2 administration system is a fair collection of PBB-P2 based on tax base (NJOP) valuation close to market prices. This study examines whether NJOP, as the basis for the imposition of PBB-P2, is in accordance with the market price using the assessment ratio. This study found that the current level of accuracy of the NJOP has not met the standard agreed upon by the IAAO. In addition, this study also found that the NJOP accuracy rate in big cities was slightly better than the NJOP accuracy rate in other cities. In addition, this study also found that there was no positive correlation between NJOP updating activities through SPOP filling and NJOP accuracy. \u0000Desentralisasi PBB-P2 di Indonesia diharapkan menghasilkan sistem penatausahaan PBB-P2 yang lebih baik. Salah satu indikator dari sistem penatausahaan PBB-P2 yang lebih baik adalah pemungutan PBB-P2 yang adil dengan dasar pengenaan pajak (NJOP) yang mendekati harga pasar. Studi ini meneliti apakah NJOP sebagai dasar pengenaan PBB-P2 sudah sesuai dengan harga pasar menggunakan assessment ratio. Penelitian ini menemukan bahwa tingkat akurasi NJOP saat ini belum memenuhi standar yang disepakati oleh IAAO. Selain itu, penelitian ini juga menemukan bahwa tingkat akurasi NJOP di kota besar, sedikit lebih baik dibanding tingkaat akurasi NJOP di kota-kota lainnya. Selain itu, penelitian ini juga menemukan bahwa tidak ada korelasi positif antara kegiatan pemutakhiran NJOP melalui pengisian SPOP dengan tingkat akurasi NJOP.","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116300688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TAX AUDIT AND COMPLIANCE OF INDONESIAN INDIVIDUAL TAXPAYERS","authors":"Arif Nugrahanto","doi":"10.1201/9780367822965-79","DOIUrl":"https://doi.org/10.1201/9780367822965-79","url":null,"abstract":"This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study adopt the research of Norman Gemmell and Marissa Ratto (2012) by using difference-in-difference to determine the effect of changes in taxpayer compliance after audit. The population of the research is individual taxpayers who are registered at the high-wealth individual tax office in Indonesia who submit their tax return in the period 2008 to. 2012.From the regression results, I obtain an interaction coefficient of 0.035 although only significance at α = 0.15. It shows that there is a difference in the growth of gross income reporting from taxpayers who are audited after compared to the growth in gross income reporting from taxpayers who do not undergo audit. With a coefficient of 0.035 it can be interpreted that the gross income reporting of the audited Taxpayer is 3.56 percentage points higher than those who has not been audited.","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"253 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124257196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGUNGKAPAN MODAL MANUSIA (HUMAN CAPITAL DISCLOSURE): STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA","authors":"Erik Wahyudi","doi":"10.31092/jia.v4i1.621","DOIUrl":"https://doi.org/10.31092/jia.v4i1.621","url":null,"abstract":"The purposes of this study are to explore the practice of disclosure of human capital in listed companies in Indonesia and investigate the determinant factors and the benefits obtained by stakeholders from the disclosure of human capital information. This research was conducted using the content analysis method of the 40 Indonesian public companies' annual reports, followed by interviews with two companies with the highest disclosures based on the results of content analysis. The result showed that human capital disclosures are still diverse, with mandatory information as the most disclosed information. The study found that: business focus; company strategy; organizational change; and current issues, influenced the human capital information disclosure. Some of the benefits include: closing information gaps about the company's challenges and achievements; showing manifestation of corporate responsibility; help companies to get the best human resources; improve company image; and presenting management commitment to the policies that have been implemented. Tujuan dari penelitian ini adalah untuk mengeksplorasi praktik pengungkapan informasi modal manusia pada perusahaan-perusahaan Indonesia dan menyelidiki faktor penentu dan manfaat yang diperoleh pemangku kepentingan dari pengungkapan informasi modal manusia. Penelitian dilakukan dengan menggunakan metode analisis konten 40 laporan tahunan perusahaan publik di Indonesia, diikuti wawancara dengan dua perusahaan dengan pengungkapan tertinggi berdasarkan hasil analisis konten. Hasil penelitian menunjukkan pengungkapan modal manusia masih beragam, dengan informasi wajib sebagai informasi yang paling banyak diungkapkan. Studi ini juga menemukan bahwa: fokus bisnis; strategi perusahaan; perubahan organisasi; dan isu terkini, memengaruhi pengungkapan informasi modal manusia. Beberapa manfaat pengungkapan antara lain: menutup kesenjangan informasi tentang tantangan dan capaian perusahaan; menunjukkan bentuk tanggung jawab perusahaan; membantu perusahaan mendapatkan sumber daya manusia terbaik; meningkatkan citra perusahaan; dan menunjukkan komitmen manajemen atas kebijakan yang telah diterapkan","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130402362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FACTORS AFFECTING INWARD FOREIGN DIRECT INVESTMENT: CASE OF ASEAN COUNTRIES","authors":"Gabriela Grace","doi":"10.31092/jia.v3i2.588","DOIUrl":"https://doi.org/10.31092/jia.v3i2.588","url":null,"abstract":"The goal of this study is to identify the determinants of foreign direct investment in members of ASEAN countries (will be known as ASEAN-9 and ASEAN-7 from 1990 to 2017 by using Pooled Least Square as the model.The results show that market size, trade openness, infrastructure, research & development, and inflation have positive effects on inward FDI which can be considered as determinants of FDI. On the other hand, human capital and real interest rates show a negative sign.This study also discussed the FDI trend after the global finance crisis in 2008. The results indicate that the annual trend for FDI after 2008 is positive, which means there is no big impact from the global financial crisis of 2008 on FDI inflows.Based on the results, GDP, infrastructures, and trade openness become the important factors to attract foreign investors. Therefore, government can improve through policies, such as easing trade procedures, or improving the quantity and quality of the infrastructure.The difference finding is found on the negative result of human capital effect on inward FDI. Thus, the quality of human resources still needs improvement because it can improve thelow-tech into high-tech destination countries for FDI.","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"09 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129941475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CREDIT FOR MSMES, PRIVATE CREDIT, AND REGIONAL ECONOMIC GROWTH IN INDONESIA: A PANEL VECTOR AUTOREGRESSIVE ANALYSIS","authors":"Doddy Kristianto","doi":"10.31092/jia.v3i2.576","DOIUrl":"https://doi.org/10.31092/jia.v3i2.576","url":null,"abstract":"This study aims to analyse the dynamic between credit to micro, small, and medium enterprises (MSMEs), private credit, and regional economic growth in Indonesia. A panel vector autoregression model is employed to understand the dynamic in the model. Unlike previous cross-country studies, this paper is using provincial panel data. The relationship between variables in the model are connected under the same regulation, monetary authority, and fiscal institution. Thus, there will be no effects that appear from the differences of institutions. The results suggest that the interaction between credit to MSMEs and private credit is bi-directional. Also, credit to MSMEs and private credit does affect regional economic growth. However, the result does not provide strong evidence for causality from regional economic growth to credit for MSMEs or private credit. Penelitian ini bertujuan untuk menganalisis hubungan dinamis antara kredit kepada UMKM, kredit kepada sektor privat, dan pertumbuhan ekonomi regional di Indonesia. Untuk memahami hubungan ketiga variable tersebut, penelitian ini menggunakan panel vector autoregression (Panel VAR). Penelitian ini berbeda dengan penelitian antar negara yang telah ada sebelumnya karena penelitian ini menggunakan data pada level provinsi. Data pada level provinsi memiliki keunggulan karena berada pada sistem regulasi perbankan dan regulasi fiskal yang sama sehingga tidak terdapat efek dari adanya perbedaan institusional. Dari penelitian ini diketahui bahwa interaksi antara kredit kepada UMKM dan kredit kepada sektor privat adalah dua arah. Kredit kepada UMKM dan kredit kepada sektor privat mempengaruhi pertumbuhan ekonomi regional, namun tidak terdapat bukti kuat yang menjelaskan hubungan sebaliknya.","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127269516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DID PUBLIC CASH TRANSFER CROWD OUT INTER-HOUSEHOLD TRANSFERS IN INDONESIA? EVIDENCE FROM \"BANTUAN LANGSUNG TUNAI /BLT\"","authors":"Corry Wulandari, N. Baryshnikova","doi":"10.31092/jia.v3i2.571","DOIUrl":"https://doi.org/10.31092/jia.v3i2.571","url":null,"abstract":"In 2005 the Government of Indonesia introduced an unconditional cash transfer program called the ‘Bantuan Langsung Tunai’ (BLT), aimed at assisting poor people who were suffering from the removal of a fuel subsidy. There are concerns, however, that the introduction of a public transfer system can negatively affect inter-household transfers through the crowding-out effect, which exists when donor households reduce the amount of their transfers in line with public transfers received from the government. The poor may not therefore have received any meaningful impact from the public cash transfer, as they potentially receive fewer transfers from inter-household private donors. For the government to design a public transfer system, it is necessary to properly understand the dynamics of private transfer behaviour. Hence, this study evaluates whether there exists a crowding-out effect of public transfers on inter-household transfers in Indonesia.Using data from the Indonesia Family Life Survey (IFLS) and by applying Coarsened Exact Matching (CEM) and Difference-in-differences (DID) approaches, this study found that the likelihood to receive transfers from other family members (non-co-resident) reduces when the household receives BLT. However, there is no significant impact of BLT on transfers from parents and friends.","PeriodicalId":286187,"journal":{"name":"INFO ARTHA","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124442365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}