e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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Reveal Culture Siri’ Na Pacce In Regional Financial Management: Case Study on Financial and Asset Management Board of Jeneponto Regency
Get PDFJeneponto Regency has never received a Qualified Opinion until the Regional Government Financial Report for the 2020 fiscal year and has been included in the 3T area, one of the criteria for which is the regional financial capacity. The purpose of this study is to reveal the role of siri' na pacce culture in regional government financial management in Jeneponto Regency and to find out the meaning behind siri' na pacce values ??in regional financial management in the Jeneponto district government. This study uses a qualitative method with a phenomenological approach. The results of this study are that in general the financial management of the Jeneponto district has implemented siri' na pacce which acts as an unwritten rule in the Jeneponto community which then grows into a life principle that is firmly held in carrying out the mandate. Siri' na pacce is seen and interpreted in a varied and broad way depending on the point of view of its use or the circumstances of the use of the culture. The meaning behind the informant's statement found that there are several values ??contained in siri' na pacce, namely: 1) The value of responsibility, this accountability is done to God, humans, and nature. 2) The value of honesty, and 3) The value of self-esteem which in this study is called the siri' na pacce accountability trilogy concept (TASP). In conclusion, this value plays a role in managing regional finances as a reminder and limitation to be able to optimize regional financial management
Analysis Of The Leading Sector Of Ambon City During The Covid-19 Pandemic
Get PDFGross Regional Domestic Product (GDP) is a major factor in viewing economic growth in a region. High production will contribute to Regional Original Income (PAD), which can later be used by regions to build infrastructure and other regional needs. However, the COVID-19 pandemic that has hit Indonesia has hampered the economy. This condition also hit Ambon City which is the capital of Maluku Province. The COVID-19 pandemic has had a different impact on every business sector in Ambon City. Through analysis of Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Shift-share, also supported by using overlay identification analysis, conclusions were drawn when entering the COVID-19 pandemic, the period 2016 to 2020, the leading sector in Ambon City was the Financial Services and Insurance as well as Government Administration, Defense, and Compulsory Social Security sectors
Analysis Of The Leading Sector Of ‘Kota Pelajar’ With Location Quotient Method And Klassen Typology
Get PDFThis research aims to identify and analyze the leading economic sectors for economic growth in Yogyakarta City. The analysis in this study uses data from the Regional Gross Domestic Product (GDP) for the years 2017-2021. The Location Quotient (LQ) analysis method is employed to determine the leading sectors and their growth potentials. Additionally, the study uses Tipology Klassen analysis to categorize sectors based on their growth patterns and economic structures. The results indicate that Yogyakarta City has several dominant sectors, with 11 out of 17 sectors classified as leading sectors or bases. These dominant sectors include the Manufacturing Industry, Electricity and Gas Supply, Water Supply, Waste Management, and Recycling, Financial and Insurance Services, Real Estate, Government Administration, Defense, and Social Security, Education Services, Health and Social Activities, Accommodation and Food Services, Information and Communication, and Business Services. The research recommends that the Yogyakarta City government prioritize the development of these sectors to foster economic growth and enhance competitiveness
DAMPAK SUBSIDI ONGKOS ANGKUT DI LAUT TERHADAP DISPARITAS HARGA BARANG KEBUTUHAN POKOK ANTAR DAERAH
Get PDFFenomena yang terjadi di Indonesia sebagai negara kepulauan adalah biaya transportasi laut antarpulau lebih mahal daripada biaya transportasi laut ke luar negeri. Biaya transportasi laut antarpulau yang mahal menyebabkan terjadinya disparitas harga barang kebutuhan pokok antar daerah di Indoensia. Penelitian ini hadir untuk menguji apakah benar kebijakan subsidi ongkos angkut di laut dapat menurunkan disparitas harga antar daerah. Peneltian disparitas harga antara daerah baik di skala nasional dan internasional berusaha untuk melihat faktor-faktor yang mendorong terjadinya konvergensi harga antar daerah seperti biaya transportasi, daya beli masyarakat, konektivitas di darat dan volume perdagangan. Hasil estimasi penelitian ini menunjukkan subsidi ongkos angkut menyebabkan disparitas harga di daerah yang dilalui Tol Laut setelah pelaksanaan kebijakan lebih rendah dibandingkan sebelum pelaksanaan dan lebih rendah dibandingkan daerah yang tidak dilalui Tol Laut. Biaya transportasi, densitas jalan dan volume perdagangan adalah faktor-faktor yang signifikan mempengaruhi disparitas harga di daerah-daerah di kawasan Indonesia Timur sedangkan kapasitas ekonomi dan daya beli masyarakat adalah variabel yang signifikan mempengaruhi disparitas harga di daerah-daerah di kawasan Indonesia Barat.Fenomena yang terjadi di Indonesia sebagai negara kepulauan adalah biaya transportasi laut antarpulau lebih mahal daripada biaya transportasi laut ke luar negeri. Biaya transportasi laut antarpulau yang mahal menyebabkan terjadinya disparitas harga barang kebutuhan pokok antar daerah di Indoensia. Penelitian ini hadir untuk menguji apakah benar kebijakan subsidi ongkos angkut di laut dapat menurunkan disparitas harga antar daerah. Peneltian disparitas harga antara daerah baik di skala nasional dan internasional berusaha untuk melihat faktor-faktor yang mendorong terjadinya konvergensi harga antar daerah seperti biaya transportasi, daya beli masyarakat, konektivitas di darat dan volume perdagangan. Hasil estimasi penelitian ini menunjukkan subsidi ongkos angkut menyebabkan disparitas harga di daerah yang dilalui Tol Laut setelah pelaksanaan kebijakan lebih rendah dibandingkan sebelum pelaksanaan dan lebih rendah dibandingkan daerah yang tidak dilalui Tol Laut. Biaya transportasi, densitas jalan dan volume perdagangan adalah faktor-faktor yang signifikan mempengaruhi disparitas harga di daerah-daerah di kawasan Indonesia Timur sedangkan kapasitas ekonomi dan daya beli masyarakat adalah variabel yang signifikan mempengaruhi disparitas harga di daerah-daerah di kawasan Indonesia Barat
The Role of Government Expenditure on Regional Economic Resilience During Pandemic Covid-19
Get PDFThe GDP growth rate in the second quarter of 2020 YoY decreased by 5.32%. This contraction was triggered by the COVID-19 pandemic which had an impact on economic activities. The policy of restricting the mobility of people and the closure of various business sectors has resulted in social and economic problems. This study examines government fiscal instruments to maintain the sustainability of the public economy. The analysis used in this study is a mixed method. Empirical testing is done by using regression techniques. The research variables include regional economic performance, spending on the prevention of COVID-19, spending on social safety nets, and spending on handling economic impacts. The research is also based on a questionnaire conducted with local governments regarding health performance and economic recovery efforts. The data used is a cross-section of the period at the end of the second quarter of 2020. The test results prove that the budget reallocation used for spending on COVID-19 disease control and social safety net spending affects improving the regional economy during the study period with p-values of 0.021 and 0.000. The government, through the Sub-National Budget, continues to refocus spending for economic recovery
Are Earnings Management Associated With Business Strategy, Company Diversification, And Customer Concentration?
Get PDFResearch objective: This study examines the effect of business strategy, company diversification, and customer concentration on earnings management.
Method: The research data were obtained from www.idx.co.id, www.idnfinansial.com, and the company's official website, resulting in 148 observations from 37 companies from 2017 to 2020. The analytical method used in this research was multiple regression analysis.
Research findings: The results of this study indicate that the defender-type business strategy is positively associated with earnings management, while the prospectors-type business strategy is not associated with earnings management. Furthermore, company diversification is negatively associated with earnings management, and customer concentration is not associated with earnings management.
Practical implication: This research indicates that the Indonesian Financial Services Authority needs to formulate policies related to investor protection in the Indonesian capital market and to improve corporate governance policies related to the authority of managers in the company
Penyusunan Modul Pengadaan Barang dan Jasa Pemerintah bagi UMKM di Palembang Sumatera Selatan
Get PDFKegiatan pengabdian ini ditujukan untuk menghasilkan output berupa modul UMKM dan pengadaan barang/jasa pemerintah. Kegiatan pengabdian masyarakat ini dalam rangka program pendampingan Usaha Mikro, Kecil, dan Koperasi dengan tajuk Beli Kreatif Sumatera Selatan (BKSS) yang dicanangkan oleh Kemenparekraf, serta dalam rangka mengimplementasikan instruksi presiden nomor 2 tahun 2022. Metode pendekatan yang dilakukan untuk menyelesaikan pengabdian ini yaitu dengan menggunakan metode FGD dan pengamatan simulasi. Kegiatan dilaksanakan baik secara daring maupun luring (tatap muka) selama enam bulan. Modul yang dihasilkan dari pengabdian ini, dijadikan sebagai acuan dalam pelaksanaan bimbingan teknis dan pendampingan UMKM mengenai pengadaan barang/jasa pemerintah, serta dipatenkan dengan Hak Cipta. Diharapkan modul ini menjadi acuan bagi satuan kerja dan UMKM lainnya dalam peningkatan pemahaman terkait pengadaan barang/jasa pemerintah dan dapat menyukseskan implementasi instruksi presiden Nomor 2 tahun 2022
Analysis Of The Base Sector Of Sumenep And Sampang Regency In 2016-2020
Get PDFNational development is a way to achieve one of the goals of the Indonesian, which is to promote general welfare. Development through the decentralisation system is implemented by giving authority to autonomous regions in terms of local policies to manage their resources and regulate their respective regions. This regional development is also to increase regional independence through Regional Revenue, especially in terms of increasing Regional Original Revenue (PAD) by maximizing the potential of the regional economic sector. However, in reality, there is still an imbalance in regional independence from PAD which plays a small role in regional revenue. This also occurs in East Java Province, with two districts that have PAD contributions of less than ten percent of their regional income, namely Sumenep Regency and Sampang Regency. Therefore, this study aims to determine the economic sectors that can become the base and leading sectors to get attention by their local governments. The potential of the regional sector can be calculated using the Location Quotient (LQ) technique and Shift-Share Analysis, using these techniques it can be seen which sectors are the basic, prospective, advanced, and competitive sectors. Through these techniques, it is found that based on the results of the LQ analysis, both districts have the same basic sector, namely, mining and quarrying. As for the results of the shift-share analysis, it is found that Sumenep Regency has a leading sector in information and communication, while Sampang Regency has a leading sector, namely, the construction sector
Pengaruh Cash Holdings, Leverage, dan Financial Constraint Terhadap Return Saham Pada Masa Awal Pandemi COVID-19
Get PDFTujuan penelitian – Penelitian ini bertujuan untuk menganalisis pengaruh kondisi keuangan perusahaan berupa cash holdings, leverage, dan financial constraint terhadap return saham selama masa awal pandemi Covid-19.
Metode – Penelitian dilakukan dengan metode kuantitatif berbasis event study. Penelitian ini memiliki dua periode pengamatan: periode kolaps dan periode stimulus.
Temuan penelitian – Hasil penelitian menunjukkan bahwa leverage dan financial constraint berpengaruh terhadap return saham pada periode kolaps. Pada periode stimulus, leverage dan financial constraint tidak berpengaruh terhadap return saham, sedangkan cash holdings bukan informasi yang relevan bagi investor baik saat periode kolaps dan stimulus sehingga tidak berpengaruh terhadap return saham.
Implikasi praktis – Penelitian ini memberikan kontribusi bagi investor bahwa dampak dari pandemi Covid-19 terhadap return saham dapat diantisipasi melalui kondisi keuangan perusahaan
Pendampingan Pemahaman Organisasi dan Penataan Keuangan Bumdes pada Desa Wantilan, Kecamatan Cipeundeuy, Kabupaten Subang
Get PDFKampus Politeknik Keuangan Negara STAN mengadakan kerjasama dengan Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi (Kemendes PDTT) untuk melaksanakan pendampingan kepada desa-desa. Penulis di antaranya mendapatkan Desa Wantilan, Kabupaten Subang, untuk menjadi desa dampingan. Pada paper ini, penulis fokus kepada masalah yang dapat diselesaikan dalam jangka pendek, yaitu pertama, bagaimanakah kekuatan badan hukum BUMDes sesungguhnya, karena dalam mengajukan pengembangan usaha BUMDes Wantilan mengalami hambatan. Masalah kedua bagaimana menyusun laporan keuangan dua unit usaha BUMDes yang telah ada saat ini dan bagaimana melakukan pembukuan hariannya. Sejalan dengan dua permasalahan di atas, maka tujuan kegiatan Pengabdian kepada Masyarakat ini adalah melaksanakan dua kegiatan, yaitu pertama memberikan sosialisasi tentang kekuatan posisi BUMDes sebagai badan usaha yang sah, paska diterbitkannya PP Nomor 11 Tahun 2021, dan kedua memberikan coaching dalam menyusun laporan keuangan dan melakukan pembukuan akivitas dua unit usaha BUMDes yang telah ada saat ini. Dalam pelaksanaannya, kegiatan pengabdian masyarakat telah berjalan dengan lancar. Target luaran yang ditetapkan relatif dapat terpenuhi dan aparat desa dan pengurus BUMDes sedikit banyak telah merasa terbantu