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All Journal Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Educoretax Jurnal Hukum dan Pembangunan
Simanjuntak, Dumaria
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Uji Keberhasilan Implementasi Master Plan Teknologi Informasi dan Manajemen BDPJN Menggunakan Metode DeLone dan McLean Payani, Agnes Sondita; Yudha, Gusti Darma; Wahyuningsih, Siti Desty; Kannia, Novranza; Kusapy, Diyoga Silavani; Simanjuntak, Dumaria; Bakaru, Yurisce Widya; Simanullang, Sonia
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 6, No 2 (2020): Volume 6 No 2
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v6i2.37757

Abstract

Dalam perjalanan operasional data penginderaan jauh di Pustekdata, LAPAN mengoperasikan Bank Data Penginderaan Jauh Nasional (BDPJN) yang gunanya untuk memfasilitasi kebutuhan data penginderaan jauh nasional. Pada tahun 2011, Pustekdata menyusun Master Plan dan Blue Print Teknologi Informasi (TI) BDPJN tahun 2012-2016 dan Master Plan Manajemen BDPJN. BDPJN memiliki target yang tertuang pada Master Plan TI dan Manajemen BDPJN. Diperlukan suatu kajian untuk mengevaluasi apakah kegiatan yang telah dioperasionalkan hingga saat ini sudah menyesuaikan dengan implementasi dari Master Plan yang telah dibangun. Target-target yang tercantum pada Master Plan TI dan Manajemen BDPJN dapat dijadikan parameter untuk mengukur keberhasilan implementasi Master Plan TI dan Manajemen BDPJN yang telah dioperasionalkan hingga saat ini. Metode DeLone dan McLean digunakan untuk mengukur keberhasilan implementasi Master Plan TI dan Manajemen BDPJN. Koefisien korelasi yang dihasilkan dari pengujian menggunakan metode DeLone dan McLean menunjukkan bahwa kepuasan pengguna sangat berpengaruh pada kesuksesan implementasi masterplan BDPJN diikuti dengan meningkatnya kualitas sistem, kualitas layanan, dan kualitas informasi yang juga ikut mempengaruhinya. Selain itu, meningkatnya kepuasan pengguna maka akan berdampak pada manfaat-manfaat yang diberikan oleh sistem BDPJN sehingga dapat membantu meningkatkan dan mempermudah kinerja pegawai.
PENGISIAN JABATAN ANGGOTA BADAN PEMERIKSA KEUANGAN (BPK) UNTUK MEWUJUDKAN BPK YANG INDEPENDEN Simanjuntak, Dumaria
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

BPK as the only external audit institution that is equal to other state institutions whose responsibility to audit the state finance's management and accountability should be far apart from political parties' interests. However nowadays some of the chief-persons of BPK are involved in political parties' interests morever become suspects in some corruption cases. To establish BPK as independent and professional institution, chief-person position charging must be free from political parties' interests. This essay exposes the development of regulation of BPK chief-person position charging as main topic analysis. The conclusion of the research is there was advance development in regulation related to BPK chief-person position charging, in term of mechanism and charging duration.
Kreditur paling mendahulu di mata hakim: Sengketa klasik antara pajak, kreditur separatis, dan buruh Muhasan, Imam; Dwi Lestari, Indah; Simanjuntak, Dumaria
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1047

Abstract

One of the classical issues faced by Curator in allocating bankrupt debtors assets (bankruptcy boedel) is determining the most preferred creditor between the Tax Authority, Secured Creditors, and Labors. It is so due to those three types of creditors have preferred rights according to the law. This study aims to describe Judges opinion over the preferred rights dispute between the creditors holding the preferred rights. This study is a doctrinal research by using case approach on 25 court decisions with permanent legal force (inkracht van gewijsde) during 1999-2021. This study concluded that there there is no uniformity of opinion among the Judges. There are those who prioritize the Tax Authorities, there are those who prioritize the Secured Creditors, and  there are those who allocate the bankruptcy proportionally (pari passu prorata parte). Referring to this result, it is urgent to carry out harmonization between laws on prederred rights. Moreover, Article 95 of Job Creation Law on Employment Cluster jo. Constitutional Court Decision Number 67/PUU-XI/2013 has formulated the new norms regarding the order of priority between creditors.
Conflict of interests in declaring state/regional loss of tax income in Indonesia Wara, I Nyoman; Simanjuntak, Dumaria; Sinaga, Reny Yemimalina
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1340

Abstract

Empirical and juridical gaps exist in fulfilling the element of loss in state/regional (of income) as referred to in the law in Indonesia. This study aims to address two existing issues. First, to point out the illegal practices by DJP in declaring losses to state/regional (of income) in Indonesia's taxation field. Second, to suggest or offer a legal concept regarding the competent agency's constitutional authority in declaring losses to the state/regional (of income) in Indonesia's taxation field. Two conclusions are drawn based on a normative legal study using the theory of checks and balances. First, the calculation of losses on state/regional (of income) in the field of taxation does not comply with the mandate of the constitution, namely independent, accountable, and transparent because there are no applicable tax laws and regulations to regulate procedures and experts who calculate losses on state/regional (of income) areas in the field of taxation in Indonesia. Second, because losses to the state/regional (income) in the field of taxation are part of state finances, and to align with the principle of checks and balances, the constitutional authority of the competent agency in declaring it is The Audit Board of the Republic of Indonesia (BPK). Therefore, referring to BPK's authority to declare losses in state/regional (income) in Indonesian taxation is recommended. 
Co-Authors Bakaru, Yurisce Widya Dwi Lestari, Indah Gusti Darma Yudha, Gusti Darma Kannia, Novranza Kusapy, Diyoga Silavani Muhasan, Imam Payani, Agnes Sondita Simanullang, Sonia Sinaga, Reny Yemimalina Wahyuningsih, Siti Desty Wara, I Nyoman