e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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CASH WAQF LINK SUKUK COLLECTION: EXPLORING INTENTIONS, OBSTACLES, SOLUTIONS, AND STRATEGIES FOR INSTITUTIONAL WAQIFS
Get PDFThe low intention of waqf through the new type of government Islamic bond of Indonesia (Cash Waqf Linked Sukuk) CWLS has resulted in the collection failing to reach the target. This study aims to explore intentions, problems, solutions, and strategy about CWLS, and determine and rank each of its clusters and elements.
The method used is a qualitative method with the Analytical Network Process (ANP) approach. Research informants from BWI, KNEKS, Islamic Banks, BPKH, Nazir, and the government.
This research found four aspect that influence the decision to invest in CWLS and the problems related. The knowledge aspect most influenced by the low understanding and low literacy. The conformity aspect most problems caused by complicated and non-standardized accounting treatment. Ineffective CWLS management services influence the environment aspect. Last, the negative views of fund owners mostly affect the fourth aspect, behaviour aspects.
The highest influence for the solution cluster on intention is the socialization elements. The chosen most important strategy is the CSR leverage channel strategy in SOEs or government agencies for placement in CWLS. The second and third levels are standardization report, transparency, discussion policy of one nazir for several CWLS distribution partners and expanding marketing to conventional banks
OPTIMIZATION OF REGIONAL ORIGINAL INCOME FROM THE LOCAL TAXES AND RETRIBUTIONS (PDRD) SECTOR IN INDONESIA
Get PDFThe implementation of the regional autonomy system in Indonesia has not proceeded according to its objectives. More than 88% of local governments cannot be independent and still depend on transfer funds. Therefore, a strategy is needed to optimize local revenue. This research is qualitative research with a case study approach. The results of this research are a summary of what we have done in more than 20 districts/cities on the island of Java from 2018 to 2023. The results of this research are divided into three parts, namely the dynamics of regulations related to PDRD, problems faced by local governments in collecting PDRD, as well as the solutions/optimizations we offer to overcome these problems. There are four internal factors and 7 external factors that cause suboptimal regional original income. There is a need for regional government participation with the community to improve the regional economy
FINANCIAL MANAGEMENT STRATEGY OF REGIONAL PUBLIC SERVICE AGENCY (BLUD) TO INCREASE QUALITY IN HEALTH SERVICES CASE STUDY WEST LANGSA PUBLIC HEALTH CENTER (PUSKESMAS)
Get PDFThe Regional Public Service Agency is one of the agencies within the regional government which was formed to provide services to the community. In its activities, Regional Public Service Bodies are given flexibility in managing their finances. The flexibility provided is intended as a facility provided by the government so that Regional Public Service Bodies can independently meet the needs of the community effectively and efficiently. One of the Regional Public Service Agencies that is often found and has direct contact with the community is in the Health Sector, one of which is the Community Health Center. The problem formulated in this study is that Puskesmas services to the general public are often found to be not optimal and it is felt that financial management at Puskesmas is still not transparent and accountable. The aim of this study is to elaborate on the puskesma's strategy as a BLUD in improving basic health services to the community and increasing accountability and transparency in financial management. This study uses qualitative and quantitative analysis techniques using the SWOT Analysis method. The results of the study found that BLUD status at Puskesmas can improve the quality of community services and increase accountability and tranparency of the financial statements
ASSESSING INDONESIA’S STATE-OWNED ENTERPRISES PAYMENT CAPABILITIES USING ADVANCED MACHINE LEARNING MODELS
Get PDFThis study aims to provide a foundation for the Indonesian government and State-Owned Enterprises (SOEs) to develop effective mitigation strategies to uphold SOE accountability. Using a quantitative approach, the research analyzes the financial ratios of SOEs to predict their payment capabilities through various machine learning models. With SOE assets surpassing half of Indonesia's GDP in 2022, these enterprises are pivotal in achieving economic growth and the eighth Sustainable Development Goal (SDG). The Ministry of Finance (MoF) of Indonesia, responsible for maintaining SOE accountability, invests in multiple SOEs using funds from subsidiary loan agreements (SLA). The confidential data, comprising SOE financial statements received by the MoF, showed that the Random Forest model with 100 decision trees delivered the highest accuracy in 10-fold cross-validation and performance evaluation. The most significant variables identified were the current ratio, net profit margin, and debt-to-asset ratio. As a recommendation, regular monitoring should be implemented, allowing SOEs and the MoF to collaboratively discuss and determine the best strategies for improving financial health and accountability
DOES THE SYSTEM OF STATE EXPENDITURE PLANNING AND BUDGETING SUPPORT THE NATIONAL DEVELOPMENT PLANNING SYSTEM? (CASE STUDY: THE MAJOR PROJECT FOR THE ACCELERATION OF MATERNAL MORTALITY AND STUNTING REDUCTION)
Get PDFThe national expenditure planning and budgeting system is designed to support the national development planning system in achieving state objectives. This study assesses how well this system supports national development planning by comparing its products, namely the Ministry/Agency-Work Plans and the Ministry/Agency-Work Plans and Budgets (Renja-RKA K/L), with those of the national development planning system, specifically the National Medium-Term Development Plans (RPJMN) and the Government Work Plans (RKP). The study focuses on the Major Project for Accelerating the Reduction of Maternal Mortality and Stunting (MP 15) as outlined in the RPJMN 2020-2024 and RKP for 2022 and 2023. Using a qualitative case study method, the research examines the support provided by the expenditure planning and budgeting system to the national development planning system. The findings indicate that, strategically, the system aligns with national development plans. However, practical implementation discrepancies exist between Renja-RKA K/L and the detailed plans of MP 15 in the RPJMN and RKP. These discrepancies are primarily due to the dominant role of human resources in the planning and budgeting process and the lack of detailed technical regulations and adequate information systems for project monitoring
A SCOPING REVIEW: UNDERSTANDING THE POLITICISATION OF SENIOR CIVIL SERVANTS (SCSS) TURNOVER IN DEVELOPED COUNTRIES
Get PDFSenior civil servants (SCSs) are high-level bureaucrats who navigate the intertwining bureaucracy and political stakeholders that shape the political-administrative relationship. One of the recent challenges is a strong indication of "democratic backsliding," which creates a new point of equilibrium between the political and administrative constellations. The complexity and dynamic arrangement in developed nations may provide valuable insights and promising avenues for exploring the politicization of SCSs in developing countries, particularly in Indonesia. The study will examine the politicization of SCSs turnover within elite administrations in developed countries. A scoping review uncovered ten articles with empirical findings that indicate the political-administrative relationships among developed nations from macro, meso, and micro perspectives. The politicization of SCS turnover has been the subject of scrutiny and debate, with various factors such as actors, institutions, procedures, networks, and path dependency being examined in relation to different sources, forms, times, intentions, and locations
THE APPLICATION POSSIBILITY OF TAX AS AN INSTRUMENT TO CONTROL THE NEGATIVE IMPACTS OF SWEETENED-BEVERAGE PRODUCTS
No full textDiseases caused by high sugar consumption have become a concern for health problems in various countries. Moreover, in several countries, this disease has become the main cause of the high mortality rate of its population. The high sugar consumption has also led to increased production of sugar-sweetened products. Therefore, efforts are needed to overcome and limit the high consumption and production of non-sugar-friendly products. One of the efforts that the government can implement as a regulator is implementing a tax scheme on sugar-sweetened products. This research aims to review the possibility of implementing taxes to control the negative impacts of beverage products containing sweeteners. This research uses a scoping review method by implementing taxes on products containing sweeteners internationally. The review of this implementation is used as a basis for providing recommendations for its implementation in Indonesia. This research concludes that tax regulations on beverage products containing sweeteners can be used to control people's consumption of sweeteners to maintain their health
KETIMPANGAN GENDER DAN PERPAJAKAN DI INDONESIA
Get PDFThis paper aims to analyze the effect of gender inequality on individual income tax revenue in Indonesia. Using panel data analysis of 34 provinces from 2015 to 2020, this paper finds that gender inequality has a negative significant impact on individual income tax revenue. Empirical evidence, both Pooled OLS and Random Effect Model, suggest that a one-point decrease in Gender Inequality Index will increase individual income tax revenue by 0.83 percent on average. Moreover, the paper finds that the effect of inequality gender on individual income tax revenue is higher in Sumatera, Kalimantan, Sulawesi, Papua, and Nusa Tenggara than in Java and Bali islands. Based on this finding, this paper tries to provide a set of gender-responsive tax policies to improve gender equality and tax revenue in the future.Penelitian ini bertujuan untuk menganalisis pengaruh ketimpangan gender terhadap penerimaan pajak penghasilan orang pribadi di Indonesia. Dengan menggunakan analisis data panel dari 34 propinsi untuk periode tahun 2015 sampai dengan 2020, penelitian ini menemukan bahwa ketimpangan gender memiliki dampak negatif yang signifikan terhadap penerimaan pajak penghasilan orang pribadi. Bukti empiris, baik berdasarkan Model Pooled OLS maupun Random Effect, menunjukkan bahwa penurunan Indeks Ketimpangan Gender sebesar 1 (satu) poin akan meningkatkan penerimaan pajak penghasilan orang pribadi sebesar 0,83 persen secara rata-rata. Selain itu, penelitian ini juga menunjukkan bahwa dampak ketimpangan gender terhadap penerimaan pajak penghasilan orang pribadi cenderung lebih besar di Pulau Sumatera, Kalimantan, Sulawesi, Papua dan Nusa Tenggara jika dibandingkan dengan di Pulau Jawa dan Bali. Berdasarkan hasil penelitian tersebut, penelitian ini juga merekomendasikan kebijakan pajak yang responsif terhadap gender untuk mendorong kesetaraan gender dan meningkatkan penerimaan pajak di masa mendatang.
 
Peningkatan Keterampilan Industri Rumahan dalam Meningkatkan Kualitas Harga Produk Melalui Pendampingan Literasi Akuntansi
Get PDFUMKM jenis industri rumahan sangat jauh dari kata standar jika dinilai pada dua komponen, tata kelola dan manajemen keuangannya. Topik ini masih menjadi pilihan pada pengabdi karena banyak industri rumahan yang belum terlihat memahami kedua komponen tersebut. Kami menawarkan konsep peningkatan keterampilan melalui literasi akuntansi. Dilla Sari Bakery kami pilih karena sangat minim SDM dan Kemampuan pembukuan yang masih konvensional. Produktivitas Dilla Sari Bakery saat ini berdasarkan sistem pesanan, dimana dua produk unggulan yaitu roti isi rasa nanas dan kelapa yang dipasarkan berdasarkan pesanan koperasi pabrik terbesar di Kota Serang, dan roti tawar jadul yang biasa dipesan toko panganan di Pasar Rau Kota Serang. Disebut jadul karena roti tawar tersebut tidak mengalami proses pemotongan. Diperoleh hasil yang cukup memuaskan, mengingat SDM yang mampu mengelola pembukuan adalah putri pemilik usaha dan dengan keahlian yang sederhana. Pemahaman akan akuntansi sistem double entry tidak dapat kami tawarkan, karena pengelola hanya mampu pada sistem single entry. Namun dengan terbatasnya kemampuan pengelola, nyatanya mampu menghitung harga pokok produksi pesanan dan menyusun laba kotor. Perhitungan harga pokok produksi pesanan menjadi landasan kualitas harga jual produk, sehingga laba yang dikehendaki akan optimal. Melalui program pengabdian masyarakat, dengan pola penyampaian materi akuntansi dan manajemen keuangan serta pendampingan perhitungan harga pokok produksi metode pesanan didapati Dilla Sari Bakery mengalami peningkatan literasi atau keilmuan dalam mengelola keuangannya, walaupun masih terdapat kendala pada terbatas pada SDM dan manajemen waktu penyusunan keuangan
Intention Of Muslim And Non-Muslim Indonesian Investors In Investing In Retail Sukuk
Get PDFThis study aims to analyze the factors that influence the intention of individual investors, both Muslim and non-Muslim, to invest in Retail Sukuk issued by the Indonesian government using the Theory of Planned Behavior (TPB). This study is quantitative research. Data was obtained by distributing questionnaires that had previously been tested to ensure their validity and reliability. The participant data was processed by 214 participants who came from various levels of society and various cities in Indonesia. Furthermore, the data was processed using the Microsoft Excel application and the Smart PLS-SEM application version 3.3.3. The results show that the intentions of Muslim investors and non-Muslim investors are both significantly determined by their attitude toward investing, subjective norms that exist within them, and perceptions of behavioral control. The government considers the results of this research as input for determining the right strategy to expand the retail sukuk investor base, both Muslim and non-Muslim investors in Indonesia. The limitations of this study are the number of participants which is quite small