InFestasi
Not a member yet
233 research outputs found
Sort by
Analisa Praktik Akuntabilitas Dana Kampanye: Pendekatan Teori Strukturasi Giddens
Get PDFThis study aimed to explain what factors drive the practice of reporting campaign finance formalities in Batu City, East Java. Rules for reporting campaign funds have been made by the Komisi Pemilihan Umum (KPU). However, the existence of political parties in the election that did not report campaign funds or reported the campaign funds in nothing, was a practice encountered in the campaign process. This problem was a manifestation of the lack of accountability and transparency in reporting campaign funds. To uncover the practice of reporting campaign finance formalities, this study used qualitative methods. This study used Giddens's structuration theory to uncover the causes of formality practice. The results of this study explained that the practice of reporting campaign finance formalities in Batu City was due to the weakness of agents and structures in the political process. This study found that the party chairperson and KPU were a form of agent's role in the low awareness of accountability of the campaign finance reports. In addition, low public attention and low enforcement of regulations weaken the social structure to realize accountability and transparency of campaign funds.Penelitian ini bertujuan unftuk menjelaskan faktor apa yang mendorong terjadinya praktik formalitas pelaporan dana kampanye dalam proses pemilu (pemilihan umum) di Kota Batu, Jawa Timur. Aturan pelaporan dana kampanye telah dibuat Komisi Pemeilihan Umum (KPU). Namun, adanya partai politik peserta pemilu yang tidak melaporkan dana kampanye atau adanya partai politik yang melaporkan dana kampanye dalam keadaan nihil, merupakan praktik yang ditemui dalam proses kampanye dalam pemilihan umum. Masalah ini merupakan wujud dari kurangnya akuntabilitas dan transparansi pelaporan dana kampanye. Untuk mengungkap praktik formalitas pelaporan dana kampanye, penelitian ini menggunakan metode kualitatif. Penelitian ini menggunakan teori strukturisasi dari Giddens untuk mengungkap penyebab praktik formalitas. Hasil penelitian ini menjelaskan bahwa praktik formalitas pelaporan dana kampanye di Kota Batu adalah karena lemahnya agen dan struktur dalam proses politik. Penelitian ini menemukan bahwa ketua umum partai yang tidak memperhatikan akuntabilitas dan peran KPU yang hanya bersifat administrasi merupakan bentuk peran agen dalam rendahnya kesadaran akuntabilitas laporan dana kampanye. Selain itu, perhatian publik yang rendah dan penegakan aturan yang rendah memperlemah struktur sosial dalam usaha terwujudnya akuntabilitas dan transparansi danakampanye
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia
Get PDFThis study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content analysis method and the data are analyzed using descriptive statistic. The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies. The Economic category (EC) and Labor Practices and Decent Work sub-category (LA) are the categories with the highest disclosure rates in both high profile and low profile companies. In the Environmental category (EN), high profile companies do much higher disclosure than low profile companies. In the social category with sub category of Society (SO) and Product Responsibility (PR), there is no significant disclosure difference between high profile and low profile companies. The sub-category of Human Rights (HR) is the lowest-average category of disclosure in both high profile and low profile companies
Tarif Pajak UMKM 0,5% : Reward Or Punishment?
Get PDFMicro, Small and Medium Enterprises (UMKM) become one of the fields for the Directorate General of Taxes to increase the contribution of the amount of tax revenue, considering that as many as 98.8% of business units come from UMKM. One of the tools used to achieve these objectives is the issuance of PP No. 23 of 2018 concerning UMKM taxes of 0.5% of turnover. This research was conducted at KPP Pratama Pamekasan using a case study. As many as one key informants and five supporting informants researchers conducted in-depth interviews (in-depth interview). The information was analyzed qualitatively, consisting of data reduction, data presentation, conclusions, and verification. The results of this study are first, the application of PP No. 23 of 2018 there are still many UMKM that do not know the information, so the Directorate General of Tax (KPP Pratama Pamekasan) needs to socialize it internally. Second, the motive for the application of PP No. 23 of 2018 is as a reward for UMKM taxpayers: as a reward for the convenience given to taxpayers in terms of tax reporting, as a reward for the freedom of taxpayers to choose, and as a reward for the relief of tariffs offered, so taxpayers can fulfill their tax obligations following the provisions of the applicable tax laws
Relevansi Slippery Slope Theory Ditinjau Dari Perspektif Gender Wajib Pajak
Get PDFThis study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance. This research was carried out by using the experimental method with a 2x2x1 design. The experimental participants consisted of taxpayers who were purposive sampling selected, which were then grouped into four main groups based on treatment variables and gender. Further data analysis will be carried out quantitatively using the two-way analysis of variance (ANOVA) method. The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayer
Kebijakan dan Implementasi Strategi Anti-Fraud pada Bank Umum
Get PDFThis study aims to explore and analyze policies and implementation of anti-fraud strategies at PT Bank X Indonesi. The object of this study is the Integrated Fraud Management Division. This research was conducted using a case study qualitative research method and using data analysis techniques Miles and Huberman. The data collection techniques in this study were participant observation, in-depth interview and documentation. Selection of sources is carried out by purposive sampling method, in which sources are selected with specific considerations and goals. The results show that the policy and implementation of the Anti-Fraud strategy have been implemented in accordance with Bank Indonesia Circular No.13 / 28 / DPNP dated 9 December 2011 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks, but there are still deficiencies caused by constraints in its implementation. namely the lack of awareness of employees to report all indications of fraud, very minimal employee rotation, frequent information about surprise audits that cannot be kept confidential, and the recruitment pattern adopted by PT Bank X Indonesia does not include material on fraud awareness. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis kebijakan dan implementasi strategi anti-fraud pada PT Bank X Indonesi Objek penelitian yakni Divisi Integrated Fraud Management. Penelitian dilaksanakan melalui metode kualitatif dengan pendekatan studi kasus dan menggunakan teknik analisis triangulasi. Teknik pengumpulan data dalam penelitian ini adalah observasi berperan serta (participant observation), wawancara mendalam (in depth interview) dan dokumentasi. Penentuan informan dilakukan dengan metode purposive sampling, yang mana informan dipilih dengan pertimbangan dan tujuan tertentu. Hasil penelitian menunjukkan bahwa kebijakan dan implementasi strategi Anti-Fraud Sudah dilaksanakan sesuai dengan Surat Edaran Bank Indonesia No.13/28/DPNP tanggal 9 Desember 2011 tentang Penerapan Strategi Anti-Fraud bagi Bank Umum, namun masih terdapat kekurangan yang disebabkan oleh kendala dalam implementasinya yaitu kurangnya kesadaran pegawai untuk melaporkan semua indikasi kecurangan, rotasi pegawai yang sangat minim, seringnya informasi akan adanya surprise audit tidak dapat dirahasiakan, serta pola rekruitmen yang diterapkan oleh PT Bank X Indonesia tidak menyertakan materi tentang kesadaran fraud.
Effect of Corporate Governance And Disclosure of Corporate Social Responsibility on The Quality of Financial Statements
Get PDFThe aim of this study was to analyze the effect of the disclosure of corporate social responsibility on the quality of the financial reports and the disclosure of corporate social responsibility mediation on the financial report quality of corporate governance. The dependent variable, financial report quality, was measured by earnings management (RAM); while, the independent variables, corporate social responsibility disclosure and corporate governance, were measured byCSRindex andCGIindex. Meanwhile, the control variables were the negative value of operating cash flow, profit, debt ratio, market volatility, and operating cycle. The sample was manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The sampling method was purposive sampling and the technique of analysis was multiple linear regression. The results showed that corporate social responsibility disclosure significantly and negatively affectedRAMand the mediation of corporate social responsibility disclosure on the effect of corporate governance did not affect the quality of the financial reports
Evaluasi Keberhasilan Gerakan Indonesia Sadar Pajak Tahun 2018
Get PDFTax revenues accounted for more than 80% and therefore, a high level of public awareness of taxes was needed. So the Directorate General of Taxes made various efforts to increase public awareness of taxes and one of them was the Tax Awareness Indonesia Movement program. The research entitled "Evaluation of the Success of the Tax-Conscious Indonesian Movement in 2018", aims to determine the level of success, goals that have been achieved and the factors that influence the lack of public awareness of taxes during 2018. With qualitative data, primary and secondary data sources, data obtained through direct interviews and also from various other sources. With descriptive data analysis methods and also triangulation data collection techniques consisting of participatory observation, in-depth interviews and documentation. Based on the data analysis carried out, it was concluded that the Indonesia Tax Awareness Movement of 2018 was successful, because it had a success rate above 50%. Whereas for the purpose during 2018 it has not been reached optimally, because there are 47% of respondents who stated that both of these goals have not been achieved. For the causes of the lack of public awareness of very large taxes is influenced by factors that lack understanding of taxes
Updating Standard Operating Procedures : Tuntutan Manajemen? Studi Kasus Pada Unit Gizi Rumah Sakit X Di Surabaya
Get PDFThe purpose of this study is to analyze and evaluate the implementation of standard operational procedures (SOPs) in nutrition unit of X hospital in Surabaya after the change of management. The scope of the study is the implementation of SOPs that focused on the organizing of processing food in hospital’s kitchen. The study uses explanative qualitative approach with case study method. The types and sources of data are qualitative and primary data. Methods of data collection are interview, observation, and documentation.The results of the study show that the change of management caused many changes and adjustments in day to day operational implementation, but there is not enough updating the SOPs. The evaluation of SOPs reveals that the report needed by new management is not available as there are not enough documents in the existing SOPs to support the availability of the report. Hence, the updating of SOPs is necessary to fulfill the management demand