{"title":"Implementation and Implications of Regional Government Information System (SIPD) on Expenditure Administration","authors":"Florensia Bernika, D. Saerang, Hendrik Gamaliel","doi":"10.47153/afs33.7592023","DOIUrl":"https://doi.org/10.47153/afs33.7592023","url":null,"abstract":"This study aims to determine the implementation the Regional Government Information System (SIPD) in the implementation of expenditure administration and the implications faced in the implementation of the local government information system. This research uses a qualitative method with a case study approach. Data collection was carried out by means of in-depth interviews and documentation studies. The results showed that the Local Government Information System Application at BPKAD Manado City is a computer application program that has been integrated and synchronized by one data at the Central Government, namely SIPD, one of the efforts in order to meet information needs quickly, precisely, completely, accurately and integrated. In addition, this can help the Central Government in controlling the financial activities of the Regional Government, but there are still several obstacles and obstacles that need to be addressed in order to optimally implement SIPD. In addition, the SIPD implementation policy in Manado City is in accordance with Peraturan Menteri Dalam Negeri No. 70 of 2019. From the aspects of resources, the character of the implementing agents, and the attitudes of the implementers, it still describes implementers who have minimal knowledge of SIPD and communication between implementing agents has not been maximized. The positive thing in the implementation of SIPD in Manado City is the existence of conditions conducive to the external environment (economic, social, and political environment). The implementation of SIPD creates practical constraints, such as network constraints that interfere with the data verification process and difficulties in communicating with implementing agents. Efforts to overcome obstacles are to conduct regular training programs for SIPD implementing employees with training materials that have been packaged easily so that the attitude of the SIPD implementing agents themselves can accept the new policy.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"20 5 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83574957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Capital Structure, Investment Decision and Working Capital Turn Over on Profitability","authors":"Ines Aditia, Siti Kustinah","doi":"10.47153/afs33.6902023","DOIUrl":"https://doi.org/10.47153/afs33.6902023","url":null,"abstract":"The purpose of this study is compare Capital Structure (DER), Investment Decision (MBVE) and Working Capital Turn Over (WCTO) on Profitability (ROA). The research method used is descriptive research with a quantitative approach. This population is property and real estate companies listed on the Indonesia Stock Exchange during the 2017-2021 period using the purposive sampling method and a 5-year observation period of 80 samples. The data source obtained is secondary data based on the results of IDX's annual financial reports. The analytical tool used is multiple linear regression analysis. The results of this study indicate that partially Capital Structure (DER) has a significant negative effect on Profitability (ROA), Investment Decision (MBVE) has a significant positive effect on Profitability (ROA), while Working Capital Turn Over (WCTO) has no effect on Profitability (ROA). . Simultaneously Capital Structure (DER), Investment Decision (MBVE) and Working Capital Turn Over (WCTO) have a significant effect on Profitability (ROA).","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"35 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74806130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Role of Tunneling in Doing Transfer Pricing","authors":"Moh. Ubaidillah","doi":"10.47153/afs33.7522023","DOIUrl":"https://doi.org/10.47153/afs33.7522023","url":null,"abstract":"Transfer pricing practices carried out by companies by shifting profits from countries with high tax rates to countries with low tax rates, so as to minimize the tax burden in an effort to maximize company profits. In fact, tax revenue on income from multinational companies is a very significant part of tax revenues in the total tax revenues in the countries where these multinational companies operate. This study aims to determine the effect of profitability and taxes on transfer pricing with tunneling as a moderation variable. The study used secondary data as many manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. Sample selection using purposive sampling method which resulted in 40 manufacturing companies. This study used linear regression analysis with SPSS tools. The results of this study show that profitability and taxes have a significant positive effect on transfer pricing. Furthermore, tunneling is able to moderate the effect of profitability and taxes on transfer pricing.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"32 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78845794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis Of The Effectiveness Of Implementing Voluntary Disclosure Programs In Cicadas Bandung","authors":"Meilani Purwanti, Budi Luhung","doi":"10.47153/afs33.7342023","DOIUrl":"https://doi.org/10.47153/afs33.7342023","url":null,"abstract":"Taxpayer awareness and compliance in terms of tax payments are still low and on the other hand there are also several Indonesian assets that are outside the territory of the Unitary State of the Republic of Indonesia. The target of increasing state revenue every year causes the government to try to make new policies related to the Voluntary Disclosure Program (Tax Amnesty Volume II). The purpose of this study is to see, know and analyze the effectiveness of the implementation of the Voluntary Disclosure Program policy (Tax Amnesty Volume II) as stated in HPP Law Number 7 of 2021 at KPP Pratama Bandung Cicadas. \u0000This type of research is qualitative with a descriptive approach where the goal is to describe the situation systematically. Data analysis aims to simplify the results of data processing, making it easy to read and interpret. The data used are primary data with field study research techniques, namely interviews and documentation. \u0000The results of this study show that the effectiveness of the implementation of the Voluntary Disclosure Program (Tax Amnesty Volume II) runs well and effectively. This can be seen from the revenue that increased significantly by 130% in 2022 and the number of taxpayers who paid PPS of 807 WP, with the number of taxpayers who paid PPS effectively because considering its voluntary nature there is no target set. The Voluntary Disclosure Program (Tax Amnesty Volume II) is also based on clear legal protections so as to increase taxpayers' confidence in new regulations made by the government.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"49 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80954667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Voluntary Carbon Reporting Prediction: A Machine Learning Approach","authors":"Geoffrey Frost, Stewart Jones, Muchen Yu","doi":"10.1111/abac.12298","DOIUrl":"https://doi.org/10.1111/abac.12298","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"20 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74226440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Valuation Implications of Mandatory CSR Expenditure in India","authors":"S. Bose, Peter M. Clarkson, G. Richardson","doi":"10.1111/abac.12299","DOIUrl":"https://doi.org/10.1111/abac.12299","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"14 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88539001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Why Do Analysts use a Zero Forecast for Other Comprehensive Income?","authors":"M. Wallis","doi":"10.1111/abac.12292","DOIUrl":"https://doi.org/10.1111/abac.12292","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"2 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75467544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}