Bina Ekonomi
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ANALISIS DISPARITAS EKONOMI DAERAH PESISIR PULAU JAWA
Get PDFThis research aim to determine the value of economic disparity in the northern and southern coastal Java Island. The approach of research is quantitative. The data of research is secondary data which is consist of provincial and district GRDP and total population. The analysis method used to calculate the value of disparity is Entropy Theil Index. The results of the research is average value of Entropi Theil Index in the northen coastal Java Island at 0,0085. This indicates that the southern coastal is more distributed than the northen coastal of Java Island because the value of Entropi Theil Index is smaller
PERAN SEKTOR PARIWISATA PADA PERTUMBUHAN EKONOMI KABUPATEN/KOTA DI JAWA BARAT
Get PDFSektor Pariwisata merupakan sektor yang sedang mengalami pertumbuhan pesat di Indonesia, demikian juga di Provinsi Jawa Barat. Penelitian ini bertujuan untuk melihat apakah terdapat pengaruh sektor pariwisata pada pertumbuhan ekonomi di Jawa Barat. Penelitian ini menggunakan data jumlah wisatawan, pengeluaran pemerintah sektor pariwisata, jumlah kamar hotel, dan jumlah restoran/rumah makan sebagai proyeksi sektor pariwisata, sedangkan rasio sektor pertanian pada PDRB sebagai variabel kontrol. Metode yang digunakan adalah Generalized Least Squuare (GLS) dengan data panel pada periode 2012-2017 dan 23 Kabupaten/Kota di Jawa Barat. Hasil penelitian menunjukkan bahwa jumlah kamar hotel, jumlah rumah makan/restoran, pengeluaran pemerintah sektor pariwisata, dan jumlah wisatawan berpengaruh positif terhadap pertumbuhan ekonomi.Kata kunci: pertumbuhan ekonomi; sektor pariwisata; belanja pemerintah; Generalized Least Squares (GLS); panel data; Jawa Bara
PAJAK ATAS PARKIR BERBAYAR BADAN LAYANAN UMUM
Get PDFThe public service agency is a central or regional government agency that provides paid services to the community. Usually, public service agencies also provide paid parking, for example, hospitals. In local government parking tax, parking provision carried out by government agencies is excluded from the tax imposition. Meanwhile, the central government in the Value Added Tax (VAT) provisions excludes parking services. So, the purpose of this study is to explain the comparison of the VAT Law and the Local Taxes Law requirement related to parking provision services, describe the relationship between paid parking from the public service agency and the VAT and the Local Taxes Law provision, and explain the ideal taxation of paid parking provision from the public service agency. The research method used is descriptive qualitative. The results clarify that VAT negative list provision in relation to the Local Taxes Law is one way to avoid double taxation on the same object. Paid parking from public service agency is generally one of the exceptions to the imposition of parking taxes according to the Local Taxes Law because it is a parking space administered by the central government and local governments. However, public service agencies may use third-party services to provide paid parking for its parking lot. This paid parking spaces provision service belongs to a public service agency by a third party is a parking tax based on the Local Taxes Law. Meanwhile, the delivery of parking lot management services carried out by third parties is the object of VAT
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2019
Get PDFGlobalization causes increasingly rapid and intense competition between companies so that companies must continue to improve their performance in order to compete and survive for a long time. The banking sector is no exception. Banking sector stocks are stocks that are chosen by many investors when they are going to invest. Before making investment decisions in the capital market, investors need information about the value of the company or the value of shares which can be obtained by reading and analyzing financial statements. There are many factors that can determine the value of the company, including profitability, company size and dividend policy. This study aims to determine whether profitability, firm size and dividend policy affect firm value. The companies that are the object of this research are banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Data was collected by purposive sampling based on predetermined criteria. The secondary data obtained were then processed by descriptive statistical methods and multiple linear regression analysis. The results of the study show that profitability variables can be proven to have an effect on firm value, while firm size and dividend policy variables cannot be proven to have an effect on the value of banking companies listed on the Indonesia Stock Exchange in 2017-2019. However, simultaneously, profitability, company size and dividend policy can be proven to have an effect on the value of banking companies listed on the IDX in 2017-2019
The THE EFFECT OF LEVERAGE, FIRM SIZE, EARNING GROWTH, AND EARNING PERSISTENCE ON EARNING RESPONSE COEFFICIENT
No full textThis study aims to investigate the effect of leverage, firm size, earnings growth, and earning persistence on earnings response coefficient. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2015 until 2019 and had positive earnings before tax. Consequently, the samples in this research are 68 manufacturing companies so that the observations are 340. For examining data, this research uses a panel data regression model. After running the chow test and Lagrange multiplier test, the most suitable method for the regression model is the common effect model. This research shows that leverage and firm size do not influence earning response coefficient. Meanwhile, earnings growth and earnings persistence have a positive effect on the earnings response coefficient.
Keywords: Earning growth; earning persistence; earning response coefficient; firm size; leverag
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE REPUTATION TERHADAP EMPLOYEE ENGAGEMENT (Studi pada sebuah perusahaan logistik multinasional di Indonesia)
Get PDFThe purpose of this study was to determine whether there is a relationship between Corporate Governance and Corporate Reputation on Employee Engagement. This research was conducted at a multinational logistics company in Indonesia in December 2020. The data collection method was carried out by means of a questionnaire via google form which was distributed to employees. Data analysis was performed using Statistical Product and Service Solutions with classical tests. Researcher found several things, including Corporate Governance partially has a significant and positive effect on Employee Engagement, Partially Corporate Reputation has a significant and positive effect on Employee Engagement, Corporate Governance and Corporate Reputation simultaneously have a significant and positive effect on Employee Engagement
ANALISIS DAYA SAING EKSPOR JASA NEGARA ASEAN
Get PDFThis research aims to determine the export competitiveness of asean country\u27s service sector’s. The data used to support this research is secondary data in the form of service sector export data, total exports, and Gross Domestic Product (GDP) Constant Price for the study period in 2015-2019. The analysis tools used are Klassen Typology, Location Quotient (LQ), Revealed Competitive Advantage (RCA), and Overlay analysis. Based on the results of overlay analysis by combining three analytical tools (Klassen Typology, LQ, and RCA), shows that the export competitiveness of the service sector owned by Singapore is insurance and pension services; charges for the use of intellectual property; telecommunications, computer, and information services; and other business services. Malaysia\u27s export competitiveness of the service sector is personal, cultural, and recreational services, while the Philippines is telecommunications, computer, and information services. Meanwhile, Indonesia and Vietnam are ASEAN countries that do not have export-competitive service sectors
BAGAIMANA PRAKTIK MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBELUM DAN SETELAH PANDEMI COVID19 DI INDONESIA?
Get PDFThis study investigates the difference between tax avoidance and earnings management, consisting of accrual earnings management and real earnings management. Also, this study investigates the association between accrual earnings management and real earnings management with tax avoidance in the pandemic era. The research data is sourced from financial reports of consumers goods industry companies listed on the Indonesia Stock Exchange from 2019 to 2020, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 74 observations. Hypothesis testing in this study employed paired sample t-test or Wilcoxon Non-Parametric Test to examine the comparative hypothesis and multiple regression analysis for cross-section data to examine the correlative hypothesis. This study suggests no difference in tax avoidance, accrual earnings management, real earnings management level in the pandemic era compared to the pra-pandemic era. This study also concludes that real earnings management is negatively associated with tax avoidance during the pandemic, while accrual earnings management is not associated with tax aggressiveness. The Indonesia Tax Authorities need to improve monitoring and control procedures related to tax avoidance activities conducted by companies
RESPON KEBIJAKAN FISKAL TERHADAP SIKLUS BISNIS: STUDI KABUPATEN/KOTA DI INDONESIA
Get PDFSeiring dengan semakin meningkatnya peran pemerintah daerah pada era desentralisasi serta penggunaan instrumen fiskal untuk mempengaruhi perekonomian, memunculkan pandangan bahwa kebijakan fiskal idealnya harus mampu untuk menjadi penstabil ekonomi atau dikenal dengan kebijakan fiskal countercyclical. Namun, pada praktiknya seringkali pola kebijakan fiskal pemerintah terhadap siklus bisnis adalah procyclical atau mengikuti pola siklus bisnis. Penelitian ini bertujuan untuk mengetahui respon kebijakan fiskal dalam bentuk pengeluaran pemerintah, pendapatan pemerintah, serta dana perimbangan terhadap siklus bisnis di Indonesia. Metode GMM digunakan untuk mengestimasi model yang digunakan. Data yang digunakan terdiri dari data 434 kabupaten/kota di Indonesia periode 2005-2016. Dari hasil estimasi ditemukan bahwa respon kebijakan fiskal dalam bentuk pengeluaran, pendapatan, dan dana perimbangan pemerintah daerah terhadap siklus bisnis cenderung bersifat procyclical. Pola procyclical dari sisi pengeluaran dan pendapatan pemerintah daerah dipengaruhi oleh komponen utama pendukung pendapatan pemerintah kabupaten/kota yang masih didominasi oleh dana perimbangan yang diperoleh. Hasil regresi menunjukan bahwa dana perimbangan yang diterima daerah memiliki hubungan yang bersifat procyclical terhadap siklus bisnis sehingga kebijakan fiskal yang ditempuh oleh pemerintah daerah cenderung bersifat procyclical
ANALISIS KINERJA ASET DESA DARI PERSPEKTIF KERANGKA MANAJEMEN ASET PUBLIK (STUDI KASUS DESA LABRUK LOR, KECAMATAN LUMAJANG, KABUPATEN LUMAJANG)
Get PDFABSTRACT
This study aims to analyze the performance of village asets, by taking a case study of Labruk Lor Village, Lumajang Regency, East Java Province. The stipulation of the village as one of the subjects of development in 2 (two) consecutive National Mid-term Development Plan (RPJMN), namely the 2015-2019 RPJMN and 2020-2024 RPJMN, leads to increasing number and value of village asets. Measuring aset performance as part of the evaluation of aset management provides parameters for the village government to determine whether an aset has been optimally used/utilized. The research method used in this research is descriptive qualitative through interviews, field observations and literatur studies. The analysis was carried out by adopting parameters from 2 (two) previous studies, namely Kaganova (2018) and Hariyono (2007). The resource persons were selected using a purposive sampling method. Kaganova model (2018) is based on 2 (two) indicators, namely inventory and information on village asets. With this model, the research results show that the aset performance of Labruk Lor village gets a point of 0.636 or adequate. Measurement using the Hariyono model (2007) is based on 4 (four) indicators, namely physical condition, use, utilization and financial. The study concluded that with the Hariyono Model (2007), the aset performance of Labruk Lor Village obtained a point of 0.764 (adequate) for asets in the form of Land, 0.869 (good) for Buildings, 0.689 (adequate) for Vehicles, and 0.82 (good) for Equipment and Machinery.
Keywords: measurement, performance, public asets, village, management
ABSTRAK
Penelitian ini bertujuan untuk melakukan analisis kinerja aset desa, dengan mengambil studi kasus Desa Labruk Lor, Kabupaten Lumajang, Provinsi Jawa Timur. Dengan ditetapkannya desa sebagai salah satu subyek pembangunan dalam 2 (dua) RPJMN berturut-turut, yaitu RPJMN 2015-2019 dan RPJMN 2020-2024, maka peningkatan kualitas dan kuantitas aset atau kekayaan desa menjadi hal yang tidak bisa dihindari. Pengukuran kinerja aset sebagai bagian dari evaluasi pengelolaan aset memberikan parameter bagi pemerintah desa untuk mengetahui apakah suatu aset telah digunakan/didayagunakan dengan optimal. Metode penelitian bersifat kualitatif deskriptif melalui teknik wawancara, observasi lapangan dan penelitian dokumen. Analisis dilakukan dengan mengadopsi parameter dari 2 (dua) penelitian terdahulu, yaitu Kaganova (2018) dan Hariyono (2007). Narasumber dipilih dengan menggunakan metode purposive sampling, yaitu terhadap perangkat desa, pemanfaat aset desa, profesional pengelolaan pengukuran kinerja aset publik, serta pejabat regulator pengelolaan aset desa. Pengukuran kinerja aset desa dengan menggunakan model Kaganova (2018) didasarkan pada 2 (dua) indikator, yaitu inventarisasi dan informasi aset desa. Dengan model ini, hasil penelitian menunjukkan bahwa kinerja aset desa Labruk Lor memperoleh nilai 0,636 yang artinya cukup. Pengukuran dengan menggunakan model Hariyono (2007) didasarkan pada 4 (empat) indikator yaitu kondisi fisik, penggunaan, pemanfaatan dan finansial. Penelitian menyimpulkan bahwa dengan dengan Model Hariyono (2007), kinerja aset Desa Labruk Lor memperoleh nilai 0,764 (cukup) untuk aset berupa Tanah Kas Desa (TKD), 0,869 (baik) untuk Gedung dan Bangunan, 0,689 (cukup) untuk kendaraan bermotor, dan 0,82 (baik) untuk peralatan dan mesin.
Kata kunci: pengukuran, kinerja, aset publik, desa, pengelolaan
Klasifikasi JEL: R5; H11