e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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PROPORSI NILAI SOFTWARE TERHADAP NILAI PASAR MESIN BORDIR KOMPUTER (Studi Kasus: Mesin Bordir Komputer Milik CV Sanggar Bordir Kebumen)
Get PDFPenelitian ini dimaksudkan untuk mengukur proporsi nilai software pada suatu mesin bordir komputer (computerized embroidery machine). Meskipun tidak kasat mata, keberadaan software pada mesin bordir komputer memegang peranan yang sangat signifikan. Untuk mendapatkan hasil penelitian yang lebih riil, penelitian ini menggunakan metode studi kasus penghitungan proporsi nilai software pada salah satu mesin bordir komputer milik CV Sanggar Bordir di Kebumen, Jawa Tengah. Dari penelitian, diperoleh kesimpulan bahwa nilai software pada mesin bordir komputer memiliki proporsi yang sangat signifikan, yakni mencapai mencapai 54,59% dari nilai pasar mesin bordir.Penelitian ini dimaksudkan untuk mengukur proporsi nilai software pada suatu mesin bordir komputer (computerized embroidery machine). Meskipun tidak kasat mata, keberadaan software pada mesin bordir komputer memegang peranan yang sangat signifikan. Untuk mendapatkan hasil penelitian yang lebih riil, penelitian ini menggunakan metode studi kasus penghitungan proporsi nilai software pada salah satu mesin bordir komputer milik CV Sanggar Bordir di Kebumen, Jawa Tengah. Dari penelitian, diperoleh kesimpulan bahwa nilai software pada mesin bordir komputer memiliki proporsi yang sangat signifikan, yakni mencapai mencapai 54,59% dari nilai pasar mesin bordir
Potential Loss From Parking Levies
Get PDFThe existence of abundant illegal parking attendants in the city of X causes a leakage of parking revenue. The phenomenon of loss in parking levies encourages us to conduct this research. This research is an exploratory research with a quantitative descriptive approach to calculate the potential of parking loss in X city. Data were collected through interview and observation which never been done. We interviewed illegal parking attendants from 4 sub-districts by using convenience sampling which never been used before. This study found that the optimal potential of parking levies in a year reached IDR 8.682.868.820,- while the average realization of parking levies within five years was only IDR 1.427.539.500.- per year. This means that only 16.44% of potential parking levies are realized in a year. So there are still 83.56% potential parking levies haven't been recognized. It shows that local governments have not been able to identify the number of potential parking levies and impress parking mismanagement
Tax Avoidance Behavior And Tax Aggressiveness Of Energy Sector Companies Before And After Implementation Of The Voluntary Disclosure Program
Get PDFThis study examines differences between tax avoidance and tax aggressiveness in energy sector companies before and after the Voluntary Disclosure Program (PPS implementation). The method in this study is quantitative, using secondary data derived from financial statements listed on the Indonesia Stock Exchange (IDX) via the website www.idx.co.id. The data employed in this study are the financial statements of energy sector companies in 2020 and 2021. Hypothesis testing was carried out using the Wilcoxon difference test with a purposive sampling method of 44 observations. The result of this research is the existence of a voluntary disclosure program which is one of the programs in the Tax Regulation Harmonization Act which indirectly has an impact on tax avoidance and tax aggressiveness by publicly listed companies in Indonesia in the energy sector. The Wilcoxon test that has been carried out shows that 13 of the 22 samples experienced an increase in the value of ETR in 2021, which indicates an increase in the tax expenses incurred by the company due to the implementation of the Voluntary Disclosure Program (PPS). The PERMDIFF test results conclude that 20 of the 22 samples suggest a decrease in PERMDIFF in 2021, indicating that the company reduced the tax aggressiveness due to the Voluntary Disclosure Program (PPS)
ANALISIS VALUASI EKONOMI POTENSI PBB P2 YANG HILANG ATAS PENGENAAN TEGAKAN KEBUN KELAPA SAWIT MASYARAKAT
Get PDFLaw number 12 of 1994 which forms the basis of PBB P5L stipulations and law number 1 of 2022 which forms the basis of PBB P5L stipulations have the same basis for imposition of land and buildings, but furthermore the land NJOP PBB P5L also takes into account plants as The stand is in the form of BIT, so that in an example case with the same tax object conditions it will produce different tax assessments. PBB P2 revenue has an effect on PAD, so taking into account the plants in the NJOP of PBB P2 land will provide significant revenue potential. This study aims to determine the impact of oil palm plantations if it is also taken into account in the NJOP of PBB P2. This research was conducted by requesting data from the Regional Government of Tebo Regency, then recalculating the PBB with the Tebo Regency Regional Regulation number 8 of 2020 which is adjusted to the BIT regulated in 186/PMK.03/2019. So that significant results were obtained for Rimbo Ulu District, the difference between the determination of lands NJOP PBB P2 taking into account plants and not was Rp. 10,073,520.00 and for Tebo Regency was Rp. 499,330,560.00.Undang-undang nomor 12 tahun 1994 yang menjadi dasar ketetapan PBB P5L dan undang-undang nomor 1 tahun 2022 yang menjadi dasar ketetapan PBB P5L memiliki dasar pengenaan yang sama yaitu atas bumi dan bangunan, namun lebih lanjut lagi NJOP Bumi PBB P5L turut memperhitungkan tanaman sebagai tegakan berupa BIT, sehingga dalam suatu contoh kasus dengan kondisi objek pajak yang sama akan menghasilkan ketetapan pajak yang berbeda. Penerimaan PBB P2 berpengaruh pada PAD, sehingga dengan memperhitungkan tanaman dalam NJOP bumi PBB P2 akan memberikan potensi penerimaan yang signifikan. Penelitian ini bertujuan untuk mengetahui dampak tegakan kebun sawit jika turut diperhitungkan dalam NJOP bumi PBB P2. Penelitian ini dilakukan dengan meminta data kepada pihak Pemda Kabupaten Tebo, kemudian memperhitungkan PBB kembali dengan Perda Kabupaten Tebo nomor 8 tahun 2020 yang disesuaikan dengan BIT yang diatur dalam Peraturan Menteri Keuangan nomor 186/PMK.03/2019. Sehingga didapatkan hasil yang signifikan untuk Kecamatan Rimbo Ulu, selisih antara penetapan NJOP bumi PBB P2 dengan memperhitungkan tanaman dan tidak sebesar Rp10.073.520,00 dan untuk Kabupaten Tebo sebesar Rp499.330.560,00
PELUANG, TANTANGAN DAN STRATEGI PENGEMBANGAN LITERASI DAN SUMBER DAYA MANUSIA EKONOMI SYARIAH DI INDONESIA
Get PDFThis study aims to describe the opportunities, challenges, and strategies in order to develop literacy and Islamic economic human resources in Indonesia. This research is a descriptive-qualitative research with literature study method and SWOT analysis technique. The results of the study show that Indonesia has the opportunity to support literacy, strengthen human resource development and increase research and development in the field of Islamic economics, including: the rise of halal lifestyle campaigns, the active role of the government through existing regulations, the number of Islamic-based mass organizations (Islamic organizations). , the number of universities as research and development centers for halal products, and the rapid development of technology. However, Indonesia also faces various challenges, including: the limited halal education in early and basic education, the absence of technical guidelines on the development of halal products, the available regulations that do not regulate the development and selection of halal services in Indonesia, the quantity and quality of education. Islamic economics study programs in universities are still relatively low, professional certification bodies and certified experts in the field of sharia economics are still limited, and mapping and synergy between parties in sharia economic research and development is not optimal. Several strategic programs that can be carried out include: a national halal literacy program, a certification acceleration program, an acceleration program for curriculum standardization of educational institutions, the creation of a sharia economic data center, and mapping of universities that can specialize in developing certain sharia economic research.Penelitian ini bertujuan untuk mendeskripsikan peluang, tantangan, dan strategi dalam rangka mengembangkan literasi dan SDM ekonomi syariah di Indonesia. Penelitian ini merupakan penelitian deskriptif kualitatif dengan metode studi pustaka dan teknik analisis SWOT. Hasil penelitian menunjukkan bahwa Indonesia memiliki peluang untuk mendukung literasi, memperkuat perkembangan SDM dan meningkatkan riset dan pengembangan di bidang ekonomi syariah, antara lain: maraknya kampanye gaya hidup halal, peran aktif pemerintah melalui regulasi yang ada, banyaknya organisasi massa berbasis Islam (ormas Islam), banyaknya perguruan tinggi sebagai pusat riset dan pengembangan produk halal, dan adanya perkembangan teknologi yang pesat. Meski demikian, Indonesia juga menghadapi berbagai tantangan, antara lain: masih terbatasnya edukasi halal pada pendidikan usia dini dan dasar, belum adanya panduan teknis tentang pengembangan produk halal, regulasi yang tersedia belum mengatur mengenai pengembangan dan penyeleksian jasa halal di Indonesia, kuantitas dan kualitas pendidikan program studi ekonomi syariah di perguruan tinggi relatif masih rendah, lembaga sertifikasi profesi dan tenaga ahli tersertifikasi di bidang ekonomi syariah masih terbatas, dan pemetaan dan sinergi antarpihak dalam penelitian dan pengembangan ekonomi syariah belum optimal. Beberapa program strategis yang dapat dilakukan, di antaranya: program literasi halal nasional, program akselerasi sertifikasi, program akselerasi standarisasi kurikulum lembaga pendidikan, pembuatan pusat data ekonomi syariah, dan pemetaan perguruan tinggi yang dapat berspesialisasi mengembangkan riset ekonomi syariah tertentu
The Effect Of Educational Inequality On Economic Growth In Indonesia
Get PDFEducation is the elevator of the Indonesian economy. Where education is able to improve the welfare of society. However, the development of education in Indonesia is not evenly distributed. This inequality can be felt both between villages and cities as well as between regions in Indonesia. In theory, the occurrence of educational inequality will increase the poverty rate which will have an impact on decreasing economic growth. So in this study we want to examine the effect of educational inequality on economic growth by taking into account other variables, namely the poverty rate, population and government spending on education. The data used is secondary data from 34 provinces in Indonesia from 2015 to 2020 sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance, Ministry of Finance. The results obtained are true that education inequality exists in Indonesia, even though the scale is still relatively low to medium. However, statistically it is found that educational inequality has a significant negative effect on economic growth. In contrast to the educational inequality, poverty rate, population and government spending on education have a positive effect, although not significant
The Role of Transformational Leadership in the Successful Implementation of Information Systems in the Government Sector
Get PDFThis study examines the mediating role of transformational leadership in the successful implementation of information systems in government. Unlike previous research conducted in the commercial sector, the implementation of information systems in the government sector is mandatory so operational variables need to be modified. The data used are primary data collected from 86 respondents who are information system operators. Analysis was performed using Partial Least Square (PLS) SEM. The results of the study show that system quality, information quality, and service quality have a positive effect on the successful implementation of information systems in government. These results also prove that transformational leadership mediates the relationship between overall quality and information system usage. This supports the hypothesis regarding the importance of transformational leadership in the successful implementation of information systems
The Effect of Per Capita Income and the Agricultural Sector on Goods and Services Tax Receipts with Economic Growth as Moderation in BRICS Countries
Get PDFThe purpose of this research is to analyze the effect of per capita income and the agricultural sector on goods and services tax revenues with economic growth as the moderation in the combined economy countries, BRICS (Brazil, Russia, India, China, and South Africa). The variables used in this study are the ratio of goods and services tax revenue, per capita income, the contribution of the agricultural sector, and the percentage of economic growth. The data source comes from the World Bank Data for the period 2010 to 2018. The research method used is quantitative using panel data and multiple linear regression analysis techniques. The Random Effect Model is a model selected based on panel model testing. Simultaneously, all variables have a significant effect on goods and services tax revenues. Partially, per capita income, agricultural sector, and economic growth have a significant negative effect on goods and services tax revenues. This research is expected to provide insight to the governments of the BRICS countries in making policies to optimize goods and services tax revenues through per capita income, the agricultural sector, and economic growth
PENURUNAN TINGKAT HUNIAN INDEKOS DI MEDAN PADA TAHUN 2020: APAKAH BERKAITAN DENGAN PANDEMI COVID-19?
Get PDFThe research reported in this paper seeks to understand the association between the severity of Covid-19 infection and vacancy rate of boarding rooms in several districts Medan. Covid-19 infection was known to carry undesirable impacts to the economic condition. It forced academic institutions to use embrace distance learning in their daily teaching activities. Theoretically, this leads to an increase in the vacancy rate in boarding rooms used by students. However, it is interesting that Covid-19 infection rate does not have a significant correlation with vacancy rate in the areas being studied. Room rental rate, on the other hand, has a significant and positive link with room vacancy rate. It seems that room renters are more sensitive towards price than virus infection particularly when income is severely affected by the pandemi.Hasil penelitian yang dilaporkan di dalam paper ini ditujukan untuk mempelajari keterkaitan antara infeksi Covid-19 dengan tingkat kekosongan kamar indekos di beberapa daerah di Medan. Infeksi Covid-19 diketahui membawa banyak konsekuensi yang tidak diinginkan khususnya terhadap kondisi perekonomian. Dalam konteks pendidikan tinggi, banyak lembaga yang harus menyesuaikan diri dengan menggunakan pembelajaran jarak jauh. Seharusnya, sesuai teori, hal ini akan berkaitan erat dengan peningkatan tingkat kekosongan kamar indekos. Namun demikian penelitian ini memperoleh bukti bahwa ternyata tingkat penularan Vocid-19 justru tidak mempunyai pengaruh signifikan atas naiknya tingkat kekosongan. Justru yang lebih mempunyai kaitan erat adalah harga sewa, terutama pada masa ketika penghasilan menurun karena pengaruh pandemi. Ini berimplikasi pada strategi pemilik kamar untuk mengurangi jumlah kamar indekos yang tidak terhuni
Menyingkap Kelayakan Rencana Bisnis Atas Pemanfaatan Aset Tetap Berupa Tanah Milik Pemerintah Pusat
Get PDFState-owned Assets (BMN) is an asset owned by the state that must be managed optimally. Optimal BMN management can be seen from a financial and non-financial perspective. From a financial perspective, BMN optimization provides financial input in the form of Non-Tax State Revenue (PNBP), while for non-financial optimization, BMN is used optimally by statutory provisions. This study attempts to outline the steps and calculations to determine the financial feasibility of managing BMN. BMN management is carried out in the form of utilization through utilization cooperation with potential investors. The research object is BMN in the form of empty land belonging to the Ministry of Education, Culture, Research, and Technology. A quantitative approach is used to analyze the feasibility of BMN management. Data uses primary data, secondary data, and other documents related to business plans. Data collection was carried out using field observations, interviews with potential investors, and studies via the Internet. Apart from that, the article is also based on literature studies to explore the BMN management process in the form of cooperation in utilizing BMN. The analysis concludes that BMN's business feasibility plan from the business project side is feasible, from the investor's financial side it is also feasible, while from the government side, it gets adequate capitalization