The postponement of a State Administrative Decision which becomes the object of the dispute may be granted, since there is still a continuous factual action to be taken, namely the appointment of a definitive Regional Secretary, the inauguration or handover of the position of the dismissed Regional Secretary to the appointed Secretary of the Region whose contents as statements (declarations) of submission of all duties, powers and duties. Decree of the Governor of Maluku Number: 125.a Year 2014 dated May 20, 2014 concerning the Transfer of Civil Servants, on behalf of Kapressy Charles, SH. MSi, NIP: 19560911 198603 1 009 from Southwest Maluku District in Tiakur to the Government of Povinsi Maluku in Ambon, so Kapressy Charles, SH. Msi, felt his interest was damaged by the decision issued by the Governor of Maluku as the State Administration Officer. Therefore the concerned filed a lawsuit to the State Administrative Court of Ambon with Case No. 23/G/2014/PTUN.ABN, concerned requested to carry out the postponement of the transfer from the Government of the Southwest Maluku District to the Government of Maluku Province in due to the contradiction of the principles general good governance or prevailing laws and regulations.
This study aims to analyze the effect of General Allocation Funds, Labor and Government Expenditures on Economic Growth in East Kotawaringin Regency. The research method used in this research is a descriptive-quantitative research approach. The analytical tool used in his study is multiple linear regression with the t test, F test, and the coefficient of determination test. The results of this study indicate that partially the variables of the General Allocation Fund and Government Expenditures have a significant effect on Economic Growth in East Kotawaringin Regency. While the Labor variable does not have a significant effect on Economic Growth in East Kotawaringin Regency. Simultaneously, the variables of the General Allocation Fund, Labor, and Government Expenditures together have an effect on the Economic Growth variable. The implications of this research include, among others, to encourage the economy of East Kotawaringin Regency, the general allocation fund should be increased for the advancement and improvement of economic growth as well as improving the quality of the Laborforce in the East Kotawaringin area.Keywords: Economic Growth; General Allocation Fund; Government Expenditure; Labor
The research has purposed to empirical improve factors influence behavior personality tax payer not compliance in register on KPP Pratama Padang and Bukittinggi. On the research useful 188 personality tax payable in register on KPP Pratama Padang and Bukittinggi. Data has using for the research is primary, and collecting the data with questionnaire. In general can two category variable have using in the research. First dependent variable is non compliance personality tax payer. The second variable is independent. This variable consist of perception for system justice, morale norm, religious and punishment. For the solved the problem used statistical tool with multiple regression and t-statistic test. The process of the test has doing with SPSS. The base of the result founding tax payer perception, system justice and morale norm have significant effect on the personality tax payer not compliance. The deep of the result also founding religious have not significant effect on the personality tax payer not compliance in KPP Pratama Padang and Bukittinggi. Keyword Perception on system justice, Morale Norm, Religious and Punishment
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh Penerapan Modrenisasi Sistem administrasi perpajakan dari aspek struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Cibitung Bekasi dengan mengambil 100 sampel dari wajib pajak pribadi, dengan menyebarkan kuesioner sebagai data primer. Teknik penentuan sampel dalam penelitian ini diambil secara Random Sampling. Metode analisis yang digunakan adalah regresi linear berganda menggunakan alat bantu SPSS 23.00. Hasil penelitian berdasarkan uji t statistik menunjukkan bahwa struktur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Prosedur organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Strategi organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Dan budaya organisasi tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Secara simultan struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Hasil koefisien determinasi determinasi menunjukkan bahwa nilai R Square Adjusted (R) adalah sebesar 0.619. Hal ini berarti bahwa pengaruh struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi terhadap kepatuhan wajib pajak adalah sebesar 61.9% dan sisanya 38.1% (100% - 61.9% = 38.1%) dipengaruhi oleh faktor-faktor lain. Berarti penelitian ini dapat disimpulkan bahwa terdapat pengaruh positif antara reformasi administrasi perpajakan terhadap kepatuhan wajib pajak. Kata kunci: Modrenisasi, Struktur, Prosedur, Strategi, Budaya,Kepatuhan) Abstract: This research purpose to analyze the effect of applying the tax administration system modification from aspects of organizational structure, organizational procedures, organizational strategy, and organizational culture to taxpayer compliance. This research was conducted at Tax Office (KPP) Cibitung Bekasi by distributing questioners to 100 samples from individual taxpayers. Samples determination technique used in this research was random sampling method. Analysis method used was double linear regression using SPSS 23.00 tool. The research result based on statistic t test shows that organization structure has significant influence to the taxpayer compliance. Organization procedure has significant influence to the taxpayer compliance. Organization strategy had significant influence to the taxpayer compliance. Organization culture has no significant influence to the taxpayer compliance. Simultaneously shows that organization structure, procedure, strategy, and culture have significant influence to the taxpayer compliance. Determinant coefficient shows that R Square Adjusted (R) value is 0.619. It means that the influence of organization structure, procedure, strategy, and culture, to the taxpayer compliance is 61.9%, and the remaining 38.1% (100%-61.9%=38.1%) is influenced by other factors. It means that It can be concluded from this research, that there is a positive influence between tax administration reform to the taxpayer compliance. Keywords: Structure, procedure, strategy, culture, and compliance
The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.
The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.
The outbreak of a virus called covid-19, which first appeared in December 2019, shocked the world because of its very rapid spread. In Indonesia, the disease outbreak first appeared in March 2020, with 11,192 positive cases. With a high enough case, the government is trying to suppress the spread of the virus by making a PSBB policy, which has an impact on behavior change in society, one of which is economic activity. During the pandemic Covid-19, people tended to shop online as a safe solution. This study aims to determine the influence of cultural factors, social factors, personal factors, and psychological factors on consumer behavior in online shopping during the pandemic Covid-19. This type of research is quantitative with explanatory method with a review according to the perspective of Islamic economics. The data analysis technique used is partial test (t), simultaneous test (F) and the coefficient of determination (R2). The results of this study indicate that cultural factors, social factors, psychological factors influence consumer behavior in online shopping during the pandemic Covid-19, while personal factors have no influence on consumer behavior in online shopping during the pandemic Covid-19.
AbstrakMining industry is an important industry for central government as sources of fund tofinance the country development. Therefore, the performance of companies in thisindustry has been being an interest of academics and pratitioners. However, lessattention has been given on the role of corporate governance in moderating therelationship between dividend policy and performance. with uniqueness of Indonesiacorporate governance system, this study will enrich the dividend policy and corporategovernance literatures. This study aims to investigate the corporate governance role inmoderating the relationship between dividend policy and performance. Besides, this studyalso look atthe effect of dividend policy andperformance. with final sample of 21companies for 3 years, we use the moderated regression analysis (MRA). Beforeregressin run, we conduct several analysis, such as normality. The means score of eachvariabel (ROA, DPR, PO, CA, and CS) shows that 4.77%, 32%, 29.6%, 23 years, and Rp.13,6 T. The first hypothesis is accepted with positive direction. However, the effect ofcorporate governance on performance is not significant due to the higher significantvalue. therefore, the second hypothesis is rejected. However, the third hypothesis isaccepted at 10%. The interaction of dividend policy and corprote governance and itseffect on performance is explained by the agency theory. Practically, the companies mustimplement the corporate governance effectively.Keyword: Dividend Policy, Corporate governance and Companies performance.
This study aims to know the effect of local government's characteristics, which are the local government's administrative age, the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues, on the compliance of local government investment disclosures and compare the compliance of local government investments disclosures between local governments in Java and Sumatera. The sampling method used is purposive sampling. The study sample consists of 102 district/city governments that report the Local Government Financial Statements for Fiscal Year 2013 and have been audited by the Indonesia's Supreme Audit Board in 2014. This study uses multiple regression analysis and t-test procedure and also does the classical assumptions test including normality, autocorrelation, heteroscedasticity, and multicollinearity test using Statistical Package for the Social Sciences (SPSS). The results show that the local government's administrative age has significant effect on the disclosure of local government investments, while the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues have no significant effect on the disclosure of local government investments. Keywords: local government investment disclosures, local government financial statements, organizational theory, characteristics of an organization.
AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip good governance terhadap peningkatan kualitas pelayanan publik di BPN (Badan Pertanahan Nasional) Kabupaten Pandeglang. Penelitian ini merupakan penelitian korelasi dengan pendekatan kuantitatif, dimana variabel independen adalah penerapan prinsip good governance dan variabel dependen adalah peningkatan kualitas pelayanan publik. Populasi dalam penelitian ini adalah masyarakat penerima pelayanan di BPN (Badan Pertanahan Nasional) Kabupaten Pandeglang yang diambil 100 orang untuk dijadikan sampel penelitian. Teknik pengumpulan data pada penelitian ini menggunakan angket tertutup. Teknik analisis data yang digunakan untuk menguji hipotesis adalah teknik analisis korelasi product moment dan analisis regresi linier sederhana untuk mengetahui pengaruh penerapan prinsip good governance (X) sebagai variabel bebas terhadap peningkatan kualitas pelayanan publik (Y) sebagai variabel terikat. Hasil penenlitian ini menunjukan terdapat pengaruh yang signifikan antara penerapan prinsip good governance (X) terhadap peningkatan kualitas pelayanan publik (Y) di BPN (Badan Pertanahan Nasional) Kabupaten Pandeglang. Hal tersebut berdasarkan pengujian analisis korelasi pearson product moment, nilai pearson correlation sebesar 1,000 dengan taraf signifikansi sebesar 0,000. Dimana, apabila nilai korelasi product moment yakni thitung lebih besar daripada ttabel atau taraf signifikansi kurang dari 0,05 dan koefisien determinasi bernilai menandakan bahwa terdapat pengaruh yang signifikan antara Penerapan Prinsip Good Governance Terhadap Peningkatan Kualitas Pelayanan Publik. Hasil penelitian ini juga diperkuat dengan uji t pada Analisis Linier Regresi Sederhana yang menunjukan bahwa thitung yaitu 4,910 lebih besar > ttabel yaitu 1,984.Kata Kunci : Good Governance, Kualitas Pelayanan Publik AbstractThis research is a correlation research with a quantitative approach, where the independent variable is the application of the principles of good governance and the dependent variable is the improvement of the quality of public services. The population in this study was the service recipient community at the BPN (National Land Agency) Pandeglang Regency, which were taken 100 people to be used as research samples. The data collection technique in this study used a closed questionnaire. The data analysis technique used to test the hypothesis is a product moment correlation analysis technique and simple linear regression analysis to determine the effect of applying the principles of good governance (X) as an independent variable to improving the quality of public services (Y) as the dependent variable. The results of this study indicate that there is a significant effect between the application of the principles of good governance (X) on improving the quality of public services (Y) at the BPN (National Land Agency) Pandeglang Regency. This is based on the Pearson product moment correlation analysis test, the Pearson correlation value is 1,000 with a significance level of 0.000. Where, if the product moment correlation value is tcount greater than ttable or the significance level is less than 0.05 and the coefficient of determination is worth indicating that there is a significant influence between the application of the principles of good governance on improving the quality of public services. The results of this study are also strengthened by the t-test on Simple Linear Regression Analysis which shows that tcount is 4.910 greater than ttable is 1.984.Keywords : Good Governance, Public Service Quality
Local Government expenditure is budgeting for all government needs and activities and managed under the authority of provinces, regencies, and municipalities through their respective regional heads. Well-targeted Local Government expenditure optimization has a significant impact on the regional economy. This research aims to determine poverty reduction in regencies/municipalities in South Sumatra Province, Indonesia, by examining the variable's impact of social assistance expenditure, capital expenditure, and local revenue on poverty. The data used are primary and secondary data obtained from 15 regencies/municipalities in South Sumatra Province during the 2010-2018 periods. The analysis technique uses in this research were Poverty Mapping with Klassen Typology and Multiple Linear Regression (MLR). Using the Klassen typology for poverty mapping in South Sumatra Province obtained four regional classifications (quadrant) based on poverty and economic growth: quadrant I (developed and fast-growing region), quadrant II (developed but depressed region), quadrant III (developing region), and quadrant IV (less developed region). The Klassen typology classification results: quadrant I include Palembang City, quadrant II includes Musi Banyuasin Regency, Muara Enim Regency, Ogan Komering Ilir Regency, and Banyuasin Regency. Quadrant III includes Ogan Komering Ulu Regency, Prabumulih City, and Lubuk Linggau City. Also, quadrant IV includes Lahat Regency, Musi Rawas Regency, Ogan Ilir Regency, Ogan Komering Ulu Timur Regency, Ogan Komering Ulu Selatan Regency, Empat Lawang Regency, and Pagar Alam City. The t-test regression results showed that Social assistance expenditure and local revenue affect poverty reduction, while capital expenditure does not significantly affect poverty reduction. The F-test regression results showed that poverty reduction was affected simultaneously by social assistance expenditure, capital expenditure, and local revenue. Policies in social assistance expenditure and capital expenditure were not well-targeted. The policies expected to reduce poverty are to provide well-targeted social assistance expenditure and capital expenditure. ; Belanja Daerah adalah penganggaran untuk semua kebutuhan dan kegiatan pemerintahan dan dikelola di bawah kewenangan provinsi, kabupaten, dan kota melalui kepala daerahnya masing-masing. Optimalisasi Belanja Daerah yang tepat sasaran berdampak signifikan terhadap perekonomian daerah. Penelitian ini bertujuan untuk mengetahui reduksi kemiskinan di kabupaten/kota di Provinsi Sumatera Selatan, Indonesia, dengan menguji pengaruh variabel Belanja Bantuan Sosial, Belanja Modal, dan Pendapatan Asli Daerah (PAD) terhadap kemiskinan. Data yang digunakan adalah data primer dan sekunder yang diperoleh dari 15 kabupaten/kota di Provinsi Sumatera Selatan selama periode 2010-2018. Teknik analisis yang digunakan dalam penelitian ini adalah Pemetaan Kemiskinan (Poverty Mapping) dengan Tipologi Klassen dan Regresi Linier Berganda. Dengan menggunakan Tipologi Klassen untuk pemetaan kemiskinan di Provinsi Sumatera Selatan diperoleh empat klasifikasi wilayah (kuadran) berdasarkan kemiskinan dan pertumbuhan ekonomi: kuadran I (daerah maju dan bertumbuh cepat), kuadran II (daerah maju tetapi tertekan), kuadran III (daerah sedang bertumbuh), dan kuadran IV (daerah relatif tertinggal). Hasil klasifikasi Tipologi Klassen: kuadran I meliputi Kota Palembang, kuadran II meliputi Kabupaten Musi Banyuasin, Kabupaten Muara Enim, Kabupaten Ogan Komering Ilir, dan Kabupaten Banyuasin. Kuadran III meliputi Kabupaten Ogan Komering Ulu, Kota Prabumulih, dan Kota Lubuk Linggau. Sedangkan kuadran IV meliputi Kabupaten Lahat, Kabupaten Musi Rawas, Kabupaten Ogan Ilir, Kabupaten Ogan Komering Ulu Timur, Kabupaten Ogan Komering Ulu Selatan, Kabupaten Empat Lawang, dan Kota Pagar Alam. Hasil regresi uji-t menunjukkan bahwa Belanja Bantuan Sosial dan Pendapatan Asli Daerah (PAD) berpengaruh terhadap reduksi kemiskinan, sedangkan Belanja Modal tidak berpengaruh signifikan terhadap reduksi kemiskinan. Hasil regresi uji-F menunjukkan bahwa reduksi kemiskinan dipengaruhi secara simultan oleh Belanja Bantuan Sosial, Belanja Modal, dan Pendapatan Asli Daerah (PAD). Kebijakan Belanja Bantuan Sosial dan Belanja Modal kurang tepat sasaran. Kebijakan yang diharapkan dapat mereduksi kemiskinan adalah dengan memberikan Belanja Bantuan Sosial dan Belanja Modal yang tepat sasaran.
APBD is a plan for the implementation of all Regional Revenues and all Regional Expenditures in the framework of the implementation of Decentralization within a given fiscal year. Collection of all Regional revenues aims to meet the targets set in the APBD. Likewise, all regional expenditures and bonds that burden the regions in the context of the implementation of decentralization are carried out in accordance with the amounts and targets set in the APBD. Because the APBD is the basis for regional financial management, the APBD also forms the basis for regional financial control, inspection and supervision activities Basically, the performance budget is a system for preparing and managing regional budgets which are oriented towards achieving results or performance. The performance must reflect the efficiency and effectiveness of public services, which means it must be oriented to the public interest. This has become the need of regional communities to carry out broad, real and responsible autonomy and regional autonomy must be understood as the right or authority of local communities to manage and manage their own affairs. The aspect or role of the regional government is no longer a mere tool of the interests of the central government but rather a tool to fight for regional aspirations and interests. The method used, the process of collecting data moves from the empirical field in an effort to build theory from the data, the purpose of this study is to find out, understand and analyze how the Reporting and Presentation of 2016-2017 Urban Budget Special Realization (AKK) in Adiarsa Barat District, Karawang Barat District Karawang and analyze how the financial analysis of 2016-2017 Urban Budget Special Realization (AKK) in Adiarsa Barat Village Karawang Barat District Karawang District. By paying attention to these objectives, the research method used is a Quantitative Description Adiarsa Barat Kelurahan shopping performance from T 2016 to T.A 2017 showed good performance. Based on the analysis of the results of the 2016/2017 T.A shopping growth shows there is a growth in spending. Expenditures which most affected the increase in growth in total expenditure were capital and operational expenditure ; APBD is a plan for the implementation of all Regional Revenues and all Regional Expenditures in the framework of the implementation of Decentralization within a given fiscal year. Collection of all Regional revenues aims to meet the targets set in the APBD. Likewise, all regional expenditures and bonds that burden the regions in the context of the implementation of decentralization are carried out in accordance with the amounts and targets set in the APBD. Because the APBD is the basis for regional financial management, the APBD also forms the basis for regional financial control, inspection and supervision activities Basically, the performance budget is a system for preparing and managing regional budgets which are oriented towards achieving results or performance. The performance must reflect the efficiency and effectiveness of public services, which means it must be oriented to the public interest. This has become the need of regional communities to carry out broad, real and responsible autonomy and regional autonomy must be understood as the right or authority of local communities to manage and manage their own affairs. The aspect or role of the regional government is no longer a mere tool of the interests of the central government but rather a tool to fight for regional aspirations and interests. The method used, the process of collecting data moves from the empirical field in an effort to build theory from the data, the purpose of this study is to find out, understand and analyze how the Reporting and Presentation of 2016-2017 Urban Budget Special Realization (AKK) in Adiarsa Barat District, Karawang Barat District Karawang and analyze how the financial analysis of 2016-2017 Urban Budget Special Realization (AKK) in Adiarsa Barat Village Karawang Barat District Karawang District. By paying attention to these objectives, the research method used is a Quantitative Description Adiarsa Barat Kelurahan shopping performance from T 2016 to T.A 2017 showed good performance. Based on the analysis of the results of the 2016/2017 T.A shopping growth shows there is a growth in spending. Expenditures which most affected the increase in growth in total expenditure were capital and operational expenditure
