e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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Literasi Keuangan Pasar Modal bagi Siswa SMK Bina Profesi Pekanbaru
Get PDFHasil Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) tahun 2019 menunjukkan tingkat literasi keuangan sektor pasar modal paling rendah yaitu sebesar 4,29% dan persentase literasi keuangan berdasarkan klasifikasi usia yang paling rendah pada kelompok usia 15 – 17 tahun yaitu sebesar 15,92%. Kemudian hasil SNLIK tahun 2022 menunjukkan tingkat literasi keuangan sektor pasar modal juga paling rendah bahkan turun dibanding tahun 2019 yaitu sebesar 4,11%. Disamping itu, hasil SNLIK tahun 2022 berdasarkan kategori pendidikan juga menunjukkan tingkat literasi keuangan lulus SMP dan SMA masih rendah, masing-masing sebesar 46,61% dan 52,88%. Dengan demikian Siswa SLTA menjadi sasaran penyuluhan untuk meningkatkan literasi keuangan khususnya tentang pasar modal. SMK Bina Profesi Pekanbaru adalah salah satu mitra FEB Unilak dalam melakukan tridharma perguruan tinggi. Berdasarkan hasil wawancara Tim PKM FEB dengan Kepala Sekolah SMK Bina Profesi Pekanbaru, diperoleh informasi bahwa Siswa SMK Bina Profesi Pekanbaru belum pernah mendapatkan literasi keuangan pasar modal sehingga literasi keuangan pasar modal siswa di sekolah tersebut masih rendah. PKM ini bertujuan meningkatkan literasi keuangan pasar modal terkait pengetahuan tentang definisi pasar modal dan investasi, pentingnya investasi, saham, obligasi, reksadana, pengetahuan tentang tempat transaksi berinvestasi, peran bursa efek, produk-produk yang diperdagangkan di bursa efek. Metode yang digunakan adalah melakukan pre test, ceramah, tanya jawab, dan post test. Hasil yang dicapai dari Kegiatan PKM ini diperoleh dari perbandingan hasil post test dengan hasil pre test. Hasil perbandingan post test dengan hasil pre test menunjukkan bahwa sebelum dilakukan PKM, Siswa SMK Bina Profesi hanya memiliki pengetahuan tentang pentingnya berinvestasi dan setelah dilakukan PKM, ada peningkatan literasi keuangan pasar modal secara keseluruhan.
Local Government Dependence, Capital Expenditure, and Transparency Level: Moderating Role of Local Government Size
Get PDFResearch objective: this research aims to examine the influence of local governments dependence and capital expenditure on the local government's transparency level including the influence of local government's size as moderating variable in the association.
Method: According to the purposive sampling technique, the sample selected in the study is nine local governments in Bali. The data were collected by accessing the local government's official website to search for financial information from 2016 to 2020. Â Hypothesis testing was conducted by multiple regression analysis for panel data.
Research finding: the results show that local government dependence and capital expenditure negatively affect local government transparency while local government size has no moderating effect on the relationship between variables. Â
Practical implication: this study suggests that the Indonesian Ministry of Home Affairs should enhance the supervision for improving the local governments’ financial information transparency
Earnings Management and Firm Value: Moderating Role of Independent Commissioner in Indonesia
Get PDFResearch objective: this study examines the empirical effect of earnings management on firm value and the moderating role of independent commissioner in relationship between earnings management and firm value. Â
Method: this study employs data derived from financial statements of technology sector companies listed on the Indonesia Stock Exchange in the 2020 and 2021 periods. The data is sourced from www.idx.co.id. This study uses quantitative research methods. Based on purposive sampling, the number of samples used in this study is 34 observations.
Research finding: the study results suggest that earnings management is negatively associated with firm value, while independent commissioner does not have a moderating role in the relationship between earnings management and firm value. Â
Practical implication: this research is expected to contribute to investment policymaking in the technology sector in Indonesia
IMPLEMENTASI CRISP-DM DENGAN MENGGUNAKAN TABLEAU UNTUK VISUALISASI DATA DALAM UPAYA PENINGKATAN PENERIMAAN IMPOR PADA KPU BEA CUKAI TIPE B BATAM
Get PDFPerkembangan perdagangan internasional menuntut proses customs clearance dilakukan dengan cepat dapat menyebabkan proses penelitian dokumen impor dalam rangka peningkatan penerimaan kurang optimal. Penelitian ini mencoba memberikan salah satu alternatif solusi pada permasalahan tersebut dengan memanfaatkan Tableau Server DJBC dalam melakukan analisis tarif dan nilai pabean melalui visualisasi data. Penelitian exploratory ini membangun dashboard interaktif dan real time untuk menemukan data dengan kesamaan uraian namun memiliki disparitas tarif dan nilai pabean. Visualisasi data yang dibuat juga memungkinkan Pejabat Bea dan Cukai melakukan drill down untuk menemukan informasi lebih rinci. Penelitian ini menggunakan model Cross-industry Standard Process for Data Mining (CRISP-DM) dan Tableau Server. Berdasarkan visualisasi data yang dibentuk didapatkan bahwa uraian barang dan klasifikasi paling berpotensi dijadikan parameter dalam analisis tarif maupun nilai pabean. Selanjutnya, nama pengirim berpotensi dijadikan parameter untuk dilakukan drill down aktivitas entitas. Akhirnya, penelitian ini diharapkan dapat memberi masukan pada Pejabat Peneliti Dokumen pada saat customs clearance dan post-clearance control
ANALISIS TIPOLOGI TINDAK PIDANA DI BIDANG KEPABEANAN
Get PDFBesarnya nilai perdagangan luar negeri Indonesia yang mencapai total ekspor 854,463.46 juta usd dan total impor 746,481.61Â juta usd serta luasnya daerah pengawasan pabean Indonesia berpotensi terjadinya pelanggaran di bidang kepabeanan. Periode 2020 s.d. maret 2022 terjadi pelanggaran di bidang kepabeanan yang bersifat pidana dan dilanjutkan ke tahap penyidikan sebanyak 139 kasus. Penelitian bertujuan menganalisis tipologi tindak pidana di bidang kepabeanan berdasarkan proses penyidikan dan keputusan pengadilan yang telah berkekuatan hukum tetap. Metode yang digunakan yaitu mixed method, menggunakan data periode 2020 s.d. maret 2022. Metode kuantitatif dilakukan dengan analisis statistika deskriptif dan metode kualitatif dengan reseacrh design berupa case study. Berdasarkan tindak pidana di bidang kepabeanan yang masuk tahap penyidikan: Tindak pidana di bidang Kepabeanan banyak terjadi pada Kanwil DJBC Kepri, KPUBC Tipe C Soekarno Hatta, dan KPUBC Tipe B Batam; didominasi oleh pidana pabean impor; Pasal UU kepabeanan yang banyak dilanggar yaitu pasal 102 huruf a, pasal 103 huruf a, pasal 102 huruf f dan pasal 102A huruf a; dan delik banyak terjadi yaitu Penyelundupan Impor Unmanifest, Customs fraud, Penyelundupan Ekspor, Pengeluaran Tanpa Ijin Impor, Penyelundupan Impor Bongkar Tanpa Ijin, Penadahan barang ekspor/impor, dan Penyembunyian Impor Secara Melawan Hukum
INDONESIAN TAX REFORMS POLICY ALTERNATIVES FOR HANDLING SHADOW ECONOMY
Get PDFIndonesian Directorate General of Taxes (DGT) has been running the tax reform covering human resource development, Information and Technology (IT), process business renewal, and policy reforms since 2016 to solve tax avoidance as a shadow economy activity. To make the process efficient, DGT needs to do prioritizing. The author analyzed the best tax reforms policy by assessing the symptoms covering the system burden from 2002 to 2017, including 15x taxpayers, 2x employees, and 3.5x offices. Then, the author argued to frame the DGT’s case as mainly about government failures related to representative government and bureaucratic supply, also determining the goals, including improving taxpayers’ trust and compliance, tax administration, and tax officers’ integrity. There are criteria for assessing the achievement of the plans: service, easiness, modernness, and professionality. The policy alternatives are mutually exclusive, covering tax officers’ training, tax-administration IT system updates, Standard Operating Procedures (SOP) improvement, and regulations creation. The author found that the tax-administration IT system updates got the most significant points through a multi-goal analysis framework. However, the author suggests considering another policy, SOP improvement, which can be an alternative for solving the limited resources but not removing the better quality of taxpayers’ services.Direktorat Jenderal Pajak (DJP) sudah melaksanakan reformasi perpajakan yang mencakup pengembangan sumber daya manusia, teknologi dan informasi (TI), dan pembaruan proses bisnis serta kebijakan sejak tahun 2016 untuk mengatasi tax avoidance yang merupakan kegiatan shadow economy. Untuk mengefisienkan proses reformasi, DJP perlu melakukan prioritas. Penulis memulai analisis kebijakan reformasi pajak yang paling tepat melalui pemahaman tanda-tanda masalah terkait beban sistem administrasi pajak 2002-2017 yang mencakup 15x peningkatan jumlah wajib pajak, 2x peningkatan jumlah pegawai, dan 3,5x peningkatan jumlah kantor. Penulis berargumen bahwa studi kasus DJP ini termasuk salah satu kegagalan pemerintah yang terkait dengan faktor kehadiran pemerintah dan sistem birokrasi. Selanjutnya, penulis juga menentukan tujuan-tujuan analisis yang mencakup peningkatan kepercayaan dan kepatuhan wajib pajak, administrasi pajak, dan integritas pegawai pajak. Terdapat beberapa kriteria penilaian untuk mencapai berbagai tujuan tersebut: pelayanan, kemudahan, modernisasi, dan profesionalitas. Adapun, alternatif-alternatif kebijakan mutually exclusive yang tersedia adalah pendidikan dan pelatihan pegawai, modernisasi sistem TI, pembaruan standar operasional prosedur, dan penyusunan aturan baru. Hasil penelitian ini menunjukkan bahwa modernisasi TI memiliki nilai dampak yang paling tinggi melalui multi-goal analysis framework. Namun, penulis menyarankan untuk mempertimbangkan kebijakan lain (pembaruan standar prosedur) yang dapat menjadi alternatif untuk mengatasi terbatasnya sumber daya dengan tanpa mengurangi kualitas pelayanan wajib pajak yang lebih baik
The Urgency Of Imposing Excise On Sugar-Sweetened Beverages
Get PDFIn Indonesia, one of the causes of obesity and diabetes is the high consumption of sugar-sweetened beverages with a high sugar content. The high incidence of obesity and diabetes has made it imperative for the Indonesian government to impose an excise tax on these sugary beverages in order to reduce sugar consumption and prevent the spread of disease in the country. This study aims to analyze the urgency of imposing excise duty on sugar-sweetened beverages, which has been implemented in a number of other countries. For the purpose of comparing current conditions to those of previous studies, qualitative data collection techniques and library research were employed to gather the necessary information. In several countries that have implemented the SSB Tax (Sugar-Sweetened Beverage Tax), the application of an excise duty on sugar-sweetened beverages has been associated with a reduction in consumption, as determined by the results of the analysis. Reducing consumption will have an effect on reducing the number of cases of disease attributable to excessive sugar consumption and will become an alternative means of achieving the state's revenue goals. However, prior to implementing an excise tax on sugar-sweetened beverages, the government must conduct a thorough analysis of the potential consequences
Analysis Of Leading Sectors In West Sumatra Province
Get PDFThis study analyzes the changing economic structure of West Sumatra, Indonesia from 2017-2022 using location quotient (LQ) and dynamic location quotient (DLQ) techniques. The analysis identifies current concentrated export-oriented sectors like agriculture, manufacturing, transportation and government services based on high LQ values. Meanwhile, DLQ analysis reveals emerging competitive sectors such as mining and declining sectors like agriculture based on shifts in employment. The combined LQ and DLQ analyses provide insights into West Sumatra’s economic base and structural changes. Electricity, gas, transportation, finance and government administration appear strong and growing in competitiveness based on high LQ and high DLQ values. Further investigation through surveys, focus groups and value chain analysis is recommended to translate these findings into tailored strategic policies to leverage West Sumatra’s regional competitive advantages. This initial screening provides insights into West Sumatra’s changing economic geography
Analysis Of Leading Sector In Solok Regency
Get PDFOne of the fundamental bases for assessing the development of a country is by using Gross Domestic Product (GDP). At the regional level within a country, development is calculated using Gross Regional Domestic Product (GRDP). Kabupaten Solok is one of the well-known districts for its agricultural, forestry, and fisheries sectors, particularly in terms of rice cultivation. The purpose of this research is to identify the leading sectors and analyze sectoral shifts in Kabupaten Solok. The study utilizes secondary data on the GRDP of 17 sectors in Kabupaten Solok from 2017 to 2021. The research method employed is quantitative, using analytical tools such as Location Quotient, Dynamic Location Quotient, and Shift Share. The results of this research show that Kabupaten Solok does not yet have a leading sector based on the LQ and DLQ analyses. However, it has identified four sectors that exhibit rapid growth and competitiveness. The government's role is crucial in developing the economy based on the conditions of each sector. For future research, it is expected to delve deeper into the subject by utilizing input-output tables to examine the interrelationships between sectors in more detai
The Influence Of Financial Behavior On Investment Decisions With Financial Literacy As A Mediation Variable: Case Study In PKN STAN Learning Assignment Students
Get PDFMaking investment decisions is very important for investors because it will affect profits or losses. Various factors have influenced investment decisions, one of which is financial behavior. Study assignment students are employees who get the opportunity to continue their study. Because they already earn income, it is important to see the students' understanding regarding decision making. This study aims to see the influence of the financial behavior of study assignment students at the STAN State Finance Polytechnic in making decisions with financial literacy as an intervening variable. The financial behavior measured is overconfidence, herding, loss aversion, and risk perception. The result is only the financial literacy variable, risk perception, has a significant effect on investment decisions. Regarding the financial literacy variable, it is evident that only the overconfidence and risk perception variables influence it. Regarding the existence of financial literacy as an intervening variable, it is proven only by overconfidence and risk perception which are able to provide an indirect relationship to investment decisions. Financial literacy has succeeded in fully mediating the relationship of overconfidence to investment decisions and for risk perception only as partially mediation