Suchergebnisse

Abstract This study aims to determine the implementation of village financial management covering the phases of planning, implementation, administration, reporting, and accountability. The method used in this study is a descriptive qualitative and using data research technique with an in-depth interview, observation, and documentation. Rawa Burung Village is used in this study because it has a location close to DKI Jakarta Province which is expected to have competent s in village financial management. Informants in this research are village government officers who understand the village financial management cycles. The results of this study concluded that the village financial management, in general, has been conducted accountably and transparently in accordance with the applicable rules. However, the implementation of village financial management is dominated by the head of the village government section, not the village treasurer who is supposed to the village finance management functions. This is due to the lack of standard operating procedures for village financial management, clear job description, and qualification of job competence. The low salaries in the village administration resulted in the reluctance of people to work in the village government. In addition, Rawa Burung Village does not have officers with an educational background in accounting. Keywords: village financial management, accountable, transparent

Abstrak: Penelitian ini memberikan penelitian pendahuluan tentang perspektif dalam aspek tenaga kerja di Indonesia sebagai bagian dari tujuan pembangunan berkelanjutan. Pembahasan dalam penelitian ini terkait dengan pentingnya perspektif akuntan terhadap satu aspek Sustainability Development Goals (SDGs) yaitu tenaga kerja. Sampel dalam penelitan ini ditujukan untuk memperoleh perspektif akuntan terhadap isu tenaga kerja, salah satu aspek dari SDG yang digunakan sebagai objek dalam penelitian ini. Data dikumpulkan dari kuisioner yang ditujukan kepada akuntan Indonesia yang memiliki pengalaman kerja minimal 5 tahun sebagai akuntan. Terdapat 52 kuisioner yang telah disebar dan diisi dalam semua jawaban. Responden terdiri dari 2 akuntan publik, 6 akuntan manajemen, 30 akuntan pendidik, 4 akuntan pajak dan 10 akuntan pemerintah. Terdapat 11 pertanyaan dalam kuisioner, satu pertanyaan tentang perspektif akuntansi dan pemahaman akuntan terhadap tenaga kerja secara umum, dan pertanyaan lainnya terkait dengan tenaga kerja yang tertuang dalam SDG. Hasil penelitian ini menunjukkan bahwa akuntan cukup memahami terhadap aspek tanaga kerja sesuai dengan SDG dan akuntan Indonesia menyadari bahwa tenaga kerja penting dalam perspektif mereka. Masalah keberlanjutan yang diatur dalam panduan global SDG harus menjadi pembahasan penting yang dapat dipahami oleh setiap anggota dari profesi akuntan Indonesia untuk meningkatkan cakupan bidang akuntansi bukan hanya dalam area penelitian saja namun juga harus termasuk dalam dunia praktis profesi akuntan. Kata kunci: pespektif akuntan, tenaga kerja, sustainability development goals. Abstract: This study provides a preliminary research of accountant's perspective in employment aspect in Indonesia as a part of Sustainability Developments Goals (SDGs). The discussion was subject to importance accountant's perspective related to one aspect of SDGs namely employment. This study was aimed to obtain accountant's perspective on employment issues, one aspect of SDGs. The data were collected from questionnaires addressed to Indonesian accountants who have work experience at least 5 years in that field as an accountant. There were 52 questionnaires which were spread and filled in all the answers. The respondens consisted of 2 public accountants, 6 management accountans, 30 education accountants, 4 tax accountants and 10 government accountants. There are 11 questions in the questionnaire, one question is about accountant's perception of importance and understanding on employment in general, and the others are related to employment contents in SDGs.The study suggested that Indonesian Accountants consider to understand on employment aspect in line with SDGs and Indonesian Accountants consider that employment was important in their perspective. Sustainability issues regulated in a global guide SDGs should be an important discussion that could be understood by every member of the Indonesia Accounting Profession for improving accounting field not only in research areas but also have to reach on the accounting profession areas practically. . Keywords: accountant's perspective, employment, sustainability development goals

Abstract- This study aims to analyze legal certainty related to supply chain management on corporations that transfer pricing in transactions with related parties abroad and analyze corporate accountability for the practice of transfer pricing in the field of supply chain management in Indonesia. Transfer pricing carried out by multinational companies is an international world problem related to management strategy by diverting taxes to countries that have lower tax rates or countries that have a 0% tax rate. The research method used in this study by using a normative legal approach. The data used in this study uses primary legal materials and secondary legal materials. Primary legal documents are legal materials consisting of laws and regulations related to supply chain management in Indonesia and the OECD Guidelines. Meanwhile, secondary legal entities are materials that explain primary legal materials (legal science books, legal journals, print, and electronic media due to reports). Also, this study interviewed two informants who were experts in the field of international supply chain management and transfer pricing. This study concludes that the legislation in Indonesia is clear in regulating the implementation of transfer pricing carried out by multinational companies that have an impact on taxes collected by the Government of Indonesia. Supply chains are central to understanding wealth creation and capture in an increasingly globalized production system. The increasing disaggregation and dispersal of supply chains is profoundly affecting the geographical distribution of value added, input costs and profits of multinational firms.

Micro, Small, and Medium Enterprises (MSMEs) was considered the savior in the Indonesian economic crisis 1997 because of their agility to be owned by anyone who intends to do business. On the other hand, MSME faces the threats of limited capital and low-quality human resources. Initially, the effect of the threats was that MSMe caused environmental issues in the surroundings because of the law control management; thus, related research needs to be conducted. This study aims to evaluate the adequacy of the regulatory ecosystem related to MSMEs in Indonesia related to sustainability issues. With this aim, the qualitative descriptive method is very relevant to the needs of this research. The results of this study show that Indonesia's MSME regulatory ecosystem is still weak in raising sustainable issues. Practices to improve sustainability performance were identified, and suggestions to related institutions were also presented at the end of the writing. Research about the adequacy of government policies related to the sustainability of MSMe in Indonesia is infrequently conducted; thus, this research will contribute both academically and practically.

Purpose of the study: This paper aims to elaborate on how the institutional logic of public housing provision transforms from the old logic into the new logic. By encapsulating tacit-knowledge from the shift, this study focuses on how to explicate a model of multi-criteria decision-making for executing official residence projects in Indonesia. This research also aims to recuperate the future of the public residency field. Methodology: The methodology employed was a mixed method. The qualitative method was firstly applied by utilizing semi-structured interviews to build a decision-making model. Later, a quantitative method was implemented to improve the consistency of the model by using the Analytical Hierarchy Process protocols. Thirteen project representatives and ten decision-makers were being involved as the main informants. Google Sheets web-based software was applied for analyzing survey results by making use of a mathematical model for the Analytical Hierarchy Process. Main Findings: The result indicates that land not used as paddy field, fair house price, safe from flood location, serene ambiance, and developer experience has played a significant part in affecting buying decisions for residency projects. To carry out the new method, the total scores of the AHP calculation should be above 50. Otherwise, the government shall opt for the old mechanism. Applications of this study: The paper contributes to the public sector accounting field in the area of asset management and public housing procurement. The paper also gives a strong basis for the field to make use of the model of Indonesia's public housing provision. The government can adopt the research framework for choosing the new model or the old one. Novelty/Originality of this study: This study might be the only one of its kind. The research was using a multi-method to achieve the objectives. To generate a multi-criteria decision-making model, grounded data of excessive interviews were abstracted. Then the abstracted tacit-knowledge was tested with AHP to provide a consistent model.

The political connections owned by the company become the motivation to carry out tax aggressiveness by reducing political costs and choosing parties who have special affinity with the government. The purpose of this study was to determine the effect of political connections, managerial ownership and disclosure of governance on tax aggressiveness with disclosure of social responsibility as a moderating variable. The research data uses non-consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period and obtained a total of 148 observations. The data analysis tool used is Wrap Partial Least Square (PLS) 7.0 software. Based on the results of the study, it is known that the moderating variable of social responsibility disclosure is able to moderate the effect of political connections and managerial ownership, and managerial ownership on tax aggressiveness. Keywords: Tax Aggressiveness; Political Connections; Managerial Ownership; Good Corporate Governance; Corporate Social Responsibility. ; The political connections owned by the company become the motivation to carry out tax aggressiveness by reducing political costs and choosing parties who have special affinity with the government. The purpose of this study was to determine the effect of political connections, managerial ownership and disclosure of governance on tax aggressiveness with disclosure of social responsibility as a moderating variable. The research data uses non-consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period and obtained a total of 148 observations. The data analysis tool used is Wrap Partial Least Square (PLS) 7.0 software. Based on the results of the study, it is known that the moderating variable of social responsibility disclosure is able to moderate the effect of political connections and managerial ownership, and managerial ownership on tax aggressiveness. Keywords: Tax Aggressiveness; Political Connections; Managerial Ownership; Good Corporate Governance; Corporate Social Responsibility.

This study aims to review the calculation of the cost of education through the design of the Activity Based Costing model at Madrasah Aliyah Pondok Pesantren X. Determination of the amount of this fee is used as an alternative method in determining the cost of educational service activities per student. This research data was obtained by content analysis and interviews based on the data provided by the treasurer of Madrasah Aliyah Pondok Pesantren X. The research was conducted with and interviewed with information on the finance department of Madrasah Aliyah X Pacitan. This research was conducted in the period from March to May 2017. This study concludes that the monthly student fees can meet the cost per unit for direct materials and direct labor. In contrast, sources of financing must be sought for overhead costs by submitting assistance to government agencies and private parties either through grants or donations. Penelitian ini bertujuan untuk mengulas perhitungan besaran biaya pendidikan melalui perancangan model Activity Based Costing di Madrasah Aliyah Pondok Pesantren X. Penentuan besaran biaya ini digunakan sebagai metode alternatif dalam menentukan harga pokok kegiatan pelayanan pendidikan per siswa. Data penelitian ini diperoleh dengan content analysis dan wawancara berdasarkan data yang diberikan oleh bendahara Madrasah Aliyah Pondok Pesantren X. Penelitian dilakukan dengan dan wawancara dengan informasi bagian keuangan Madrasah Aliyah X Pacitan. Penelitian ini dilakukan pada periode bulan Maret sampai dengan Mei tahun 2017. Penelitian ini menyimpulkan bahwa biaya per unit untuk direct material dan direct labor dapat terpenuhi dari iuran bulanan siswa, sementara untuk biaya overhead harus dicari sumber pembiayaannya melalui pengajuan bantuan ke instansi pemerintah maupun pihak swasta baik melalui hibah maupun donasi.

This research aimed to determine the concept of related parties between countries as the entry point for resolving the dispute over Transfer Pricing (TP) through Mutual Agreement Procedure (MAP). This research was conducted with qualitative methods to observe the phenomena in the practices of related parties and their relation to the submission of MAP. The data employed are primary in structured interviews and content analysis sourced from research results and regulations issued by the government. The results of this study indicate that to be resolved through MAP, a Transfer Pricing correction dispute must occur between two countries that have the same interpretation of the determination of the related parties. So, not all TP correction disputes across countries can be resolved through MAP because each country has autonomous rights to define related parties differently.

This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel. The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.

Purpose of the study: This study aims to obtain empirical evidence of the effect of investment factors that consist of investment opportunity sets and environmental uncertainty on tax avoidance and the role of managerial ability in moderating these effects. Methodology: The analysis was conducted on 49 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2018. It was chosen through a purposive sampling method, so 343 observations were obtained. This study engages two-panel data regression models, a model with and without moderation managerial ability. Also, this study employs factor analysis to produce investment opportunity sets that can represent this variable. Main Findings: This study reveals that investment opportunity sets and environmental uncertainty positively affect tax avoidance. Meanwhile, managerial ability failed to moderate the effect of investment opportunity sets and environmental uncertainty on tax avoidance. Implications: The results of the profiling can be used as an early warning, especially for account representatives and tax auditors at the Indonesia Tax Authority, so that potential tax exploration and examination can be more in-depth for firms that fulfill these characteristics. Also, this study provides advice to the Government of Indonesia to provide tax holidays for firms with high IOS who invest in the real sector and tax incentives for firms that are facing an environment with high uncertainty. Novelty: This study deploys managerial ability as a moderating variable between the relationship of investment opportunity sets and environmental uncertainty to tax avoidance. The managerial ability has an important role in firms' IOS and environmental uncertainty faced by the firms because the level of managers will produce differences in the economic outcomes and the effectiveness of the discretion.

This research is aimed to examine the association of human resources' competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic of Indonesia should prepare its financial reports based on accrual accounting by 2015. This study examines the practice of implementation of accrual accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets. This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250 questionnaires were distributed to 16 line ministries and 3 government institutions, 234 of those were successfully returned. From the questionnaires returned, 188 are considered valid. The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets

This study aims to examine the effect of local revenue (PAD), balancing funds, and local government size on the human development index (HDI) using all district data in the province of Central Kalimantan (Borneo) from 2011 to 2018. Based on purposive sampling technique using data from 13 districts of its entities, 104 observations were tested. The source of data used was obtained from General Directorate of Fiscal Balance (DJPK) Ministry of Finance, Republic of Indonesia and Indonesian Statistics Bureau (BPS) Province of Central Kalimantan. The analytical model used in this study is fixed effect model (FEM) as multiple linear regression model. This study concludes that PAD contributes positively on HDI, profit-sharing funds affect negatively on HDI, general allocation funds affect insignificantly on HDI, special allocation fund has positive effects on HDI, and local government size has a positive effect on HDI

This study aims to analyze the implementation of the fair value concept of fixed assets to government agencies. The method in this study uses a qualitative approach with structured interviews. The informants in this study are three employees of the Services Office of State Wealth and Auction Sorong, who already have appraisal certificates. The object of this study uses the asset data of the manokwari district court in the form of land, buildings, and buildings, and water buildings during 2018. This study concludes that the implementation of the fair value concept in fixed assets by the Services Office of State Assets and Auction Sorong in broad outline is in accordance with applicable regulations or accounting standards, especially accounting standards related to fixed assets and fair value. Based on the results of this study are expected to encourage improvements in the process of inventory of fixed assets in the scope of government agencies and may make a positive contribution to the development of the implementation of fair value accounting in government sector. Penelitian ini bertujuan untuk menganalisis penerapan konsep nilai wajar aset tetap pada instansi pemerintahan. Metode dalam penelitian ini menggunakan pendekatan kualitatif dengan wawancara terstruktur. Informan dalam penelitian ini adalah tiga pegawai Kantor Pelayanan Kekayaan Negara Dan Lelang Sorong yang telah memiliki sertifikat penilai. Objek penelitian ini menggunakan data aset pengadilan negeri manokwari berupa tanah, gedung dan bangunan, dan bangunan air selama tahun 2018.Penelitian ini menyimpulkan bahwa penerapan konsep nilai wajar pada aset tetap oleh Kantor Pelayanan Kekayaan Negara Dan Lelang Sorong secara garis besar sudah sesuai dengan peraturan atau standar akuntansi terkait yang berlaku, terutama standar akuntansi terkait aset tetap dan nilai wajar. Berdasarkan hasil penelitian ini diharapkan dapat mendorong perbaikan proses inventarisasi aset tetap di lingkup instansi pemerintahan dan dapat memberikan kontribusi yang positif bagi perkembangan atas penerapan akuntansi nilai wajar dalam sektor pemerintahan.

PELAKSANAAN INVESTASI SUKUK DI INDONESIA: SEBUAH KAJIAN AKUNTANSI DAN REGULASI Febriyadi Tri Hadmoko yadi.hadmoko@gmail.com Eko Hadi Kusuma ehadi12@yahoo.com Amrie Firmansyahamrie.firmansyah@gmail.comJurusan Akuntansi, Politeknik Keuangan Negara STAN ABSTRACTThis study aims to determine the implementation of SUKUK investment in Indonesia from accounting and regulation aspects. The research method used in this research is a qualitative method with content analysis. The steps are taken in this research use a literature study approach, namely bysearching various written or online sources in the form of books, archives, magazines, articles, ordocuments relevant to be identified, classified, and concluded. The data and information are then elaborated as a basis for research analysis. The results showed that SUKUK's treatment in Indonesia, as regulated in PSAK 110, has accommodated sukuk issuers and sukuk users' needs. Furthermore, the regulations for the issuance and implementation of SUKUK in Indonesia are adequate, but there is still a need to strengthen the legal framework by refining existing policies. The results of this study indicate that the government and companies issuing SBSN need to increase promotion and education to the public concerning SUKUK so that Indonesian citizens are expected to have an interest in investing through SUKUK. Keywords: Accounting, Law, sukuk ABSTRAKPenelitian ini bertujuan untuk mengetahui pelaksanaan investasi SUKUK di Indonesia dari aspek akuntansi dan regulasi. Metode penelitian yang digunakan dalam penelitian ini adalah metodekualitatif dengan analisis isi. Adapun langkah-langkah yang dilakukan dalam penelitian ini dengan menggunakan pendekatan studi literatur yaitu dengan melakukan pencarian terhadap berbagaisumber tertulis ataupun online baik berupa buku-buku, arsip, majalah, artikel, atau dokumen- dokumen yang relevan untuk diidentifikasikan, diklasifikasikan, dan disimpulkan. Data dan informasi tersebut selanjutnya dielaborasi sebagai dasar analisis penelitian. Hasil penelitian menunjukkan perlakuan SUKUK di Indonesia yang diatur dalam PSAK 110 sudah mengakomodir kebutuhan penerbit sukuk dan pengguna sukuk. Selanjutnya, regulasi untuk penerbitan dan pelaksanaan sukuk di Indonesia sudah memadai namun masih perlu dilakukan penguatan kerangka hukum melalui penyempurnaan pokok kebijakan yang sudah ada. Hasil penelitian ini mengindikasikan Pemerintah dan Perusahaan penerbit SBSN perlu meningkatkan promosi dan edukasi kepada masyarakat tentang sukuk, sehingga masyarakat diharapkan memiliki minat untuk berinvestasi melalui SUKUK. Kata kunci: Akuntansi, Hukum, Sukuk.

The company has a significant contribution to industrialization, which results in global warming and climate change in the world. This condition can threaten the future of the world, including in Indonesia. This study aims to examine the effect of corporate governance on the disclosure of carbon emissions in Indonesia. This study uses secondary data sourced from financial statements available at www.idnfinancials.com. The sample used in this study was a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The research data were analyzed using multiple linear regression for panel data. This study concludes that the implementation of good governance and firm size are positively associated with emission carbon disclosure. The implementation of good corporate governance can increase the transparency of information provided to the public voluntarily, including information on carbon emissions produced by companies. Besides, the large companies tend to be transparent in their carbon emissions disclosure to the public. This research indicates that the government needs to regulate policies related to managing carbon emissions produced by companies to encourage companies to implement sustainability issues. In addition, the Financial Services Authority (OJK) needs to carry out monitoring related to the implementation of corporate governance implemented by companies listed on the Indonesia Stock Exchange.