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All Journal Infestasi Pendas : Jurnah Ilmiah Pendidikan Dasar JAE (Jurnal Akuntansi dan Ekonomi) Competitive Jurnal Akuntansi dan Keuangan Collegium Studiosum Journal Journal of Applied Accounting And Business (JAAB) Jurnal Ekonomika Dan Bisnis Journal of Social And Economics Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Multidisciplinary Science: MIKAILALSYS Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics and Management Sciences journal of social and economic research Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences
MOHAMAD DJASULI
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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MEKANISME PEMBERLAKUAN PAJAK AIR TANAH : REALITAS DAN KINERJA DI LAPANGAN Jasmiatussifilfila Jasmiatussifilfila; Anisatul Maulidina; Amelia Safitri; Musridatul Hasanah; Mohamad Djasuli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5646

Abstract

Penelitian ini bertujuan untuk menganalisis realitas penerapan mekanisme dan kinerja kebijakan pajak air tanah di lapangan. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan literature review, yang mengkaji berbagai referensi dari sumber terakreditasi SINTA 3-5, mengingat karena tidak ditemukannya referensi yang relevan dari SINTA 1-2. Hasil dari beberapa jurnal yang telah ditemukan dalam praktiknya, Pemerintah daerah menghadapi sejumlah tantangan dalam proses pemungutan pajak ini. Faktor-faktor seperti kurangnya pengawasan, minimnya kesadaran masyarakat, dan kurangnya pemahaman masyarakat tentang tata cara pembayarannya menjadi hambatan utama. Selain itu, kinerja pengumpulan pajak masih jauh dari target yang ditetapkan, yang menunjukkan perlunya evaluasi dan perbaikan dalam mekanisme yang ada. Sehingga dalam hal tersebut diharapkan penelitian ini dapat memberikan pemahaman yang lebih komprehensif mengenai mekanisme pemberlakuan pajak air tanah serta rekomendasi bagi pengembangan kebijakan yang lebih efektif dalam pemberlakuan pajak air tanah di lapangan.
PRAKTIK ILEGAL PAJAK BURUNG WALET ANTARA REGULASI DAN FAKTA DI LAPANGAN Alifia Noer Laily; Ana Maulidiyah; Lailatul Maulidia; Nur Fadilah; Mohamad Djasuli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5702

Abstract

Penelitian ini bertujuan untuk menganalisis kesenjangan antara regulasi perpajakan burung walet dan praktik ilegal di lapangan, serta mengidentifikasi faktor-faktor yang berkontribusi terhadap maraknya penghindaran pajak dalam industri sarang burung walet. Metode penelitian kualitatif digunakan dengan pendekatan analisis wacana, analisis konten, dan studi literatur. Hasil penelitian menunjukkan bahwa kompleksitas regulasi, lemahnya pengawasan, dan kolusi antara pelaku usaha dengan oknum aparat pajak menjadi penyebab utama praktik ilegal seperti underreporting produksi dan pungutan liar. Dampaknya, potensi penerimaan pajak daerah mengalami kebocoran signifikan. Penelitian ini merekomendasikan penyederhanaan regulasi, pemanfaatan teknologi, dan penguatan kolaborasi multistakeholder untuk meningkatkan efektivitas sistem perpajakan.
DAMPAK KEBIJAKAN GAJI DAN TUNJANGAN DPR-RI TERHADAP ANGGARAN PENDAPATAN DAN BELANJA NEGARA Savira Anggita Putri; Yuliani Lilinda Warasati; Violita Putri Arimbi; Alifia Noer Laily; Mohamad Djasuli
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6644

Abstract

Kebijakan gaji dan tunjangan anggota Dewan Perwakilan Rakyat Republik Indonesia (DPR-RI) menjadi salah satu masalah umum yang sensitif dalam rangka kejujuran keuangan negara. Penelitian ini bertujuan untuk menganalisis kritis dampak sosial dan fiskal kebijakan gaji dan tunjangan DPR-RI terhadap Anggaran Pendapatan dan Belanja Negara (APBN). Pendekatan penelitian menggunakan metode kualitatif studi kepustakaan dan studi kritis, dengan mengumpulkan data dari jurnal ilmiah nasional dan internasional, laporan keuangan negara, serta pemberitaan resmi tahun 2023–2025. Hasil penelitian menunjukkan bahwa kebijakan remunerasi DPR-RI berpengaruh besar terhadap beban fiskal APBN, menyempit ruang fiskal belanja publik produktif, dan menurunkan legitimasi sosial lembaga legislatif di mata publik. Fenomena kenaikan tunjangan DPR tahun 2025 menjadi bukti nyata ketegangan antara kepentingan elite dan citra keadilan publik. Penelitian ini memberikan rekomendasi supaya pemerintah melakukan reformasi remunerasi legislatif berbasis kinerja dan transparansi fiskal, untuk memelihara keadilan sosial dan efisiensi anggaran negara.
Analysis of the Role of Internal Auditors in Improving Financial Management Accountability Region: Literature Studies of the Last 5 Years Risalatul Hidayah; Sri Wahyuni; Dewi Rismatul Jannah; Mohamad Djasuli
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.15372

Abstract

This study aims to analyze the role of internal auditors in improving accountability in regional financial management. Internal auditors play a crucial role in ensuring that financial management is conducted transparently, accountably, and in accordance with applicable regulations. This study uses a quantitative approach through a literature review of various previous studies and case studies of related documents. The results indicate that internal auditors function as supervisors, consultants, and advocates in improving financial management accountability. However, the effectiveness of this role is influenced by factors such as auditor independence, human resource qualifications, and support from regional leaders. This study concludes that the role of internal auditors needs to be strengthened to ensure more transparent and accountable regional financial governance. 
The Effectiveness of the Cigarette Tax Earmarking Policy for Healthcare Financing in Indonesia: A Systematic Literature Review Mohamad Djasuli; Fatimatus Zahra; Isnanda Fitri Maulidina
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10258

Abstract

Optimizing cigarette tax earmarking is important as a fiscal instrument to support healthcare financing and strengthen Regional Original Revenue (Pendapatan Asli Daerah [PAD]) in Indonesia. Although this policy has been normatively regulated through various legal frameworks, its regional implementation continues to face challenges, including ineffective fund utilization, weak supervision, and limited transparency and accountability in budget management. This study aims to analyze the contribution of cigarette tax to regional revenue and evaluate the effectiveness of cigarette tax earmarking in supporting healthcare financing in Indonesia. A qualitative approach using the Systematic Literature Review (SLR) method was employed. Data were collected from relevant national and international scientific journal articles indexed in Google Scholar, SINTA, and Garuda. The literature selection process followed the PRISMA framework through identification, screening, eligibility assessment, and inclusion stages. Based on this process, 15 articles met the inclusion criteria and were analyzed using a descriptive-analytical approach. The findings indicate that cigarette tax contributes significantly to regional revenue and has substantial potential to support healthcare financing through an earmarking mechanism. However, policy implementation remains suboptimal because of a persistent gap between regulatory design and practical execution. Major obstacles include low tax revenue realization, inappropriate budget allocation, weak monitoring systems, and disparities in regional governance capacity. The study concludes that cigarette tax earmarking in Indonesia is normatively sound but operationally weak, requiring stronger supervision, transparency, and accountability in fund management. This study contributes to public finance and health policy literature by clarifying the fiscal role and implementation constraints of cigarette tax earmarking, while its practical implications emphasize the need to improve regional fiscal governance to strengthen healthcare financing and regional fiscal autonomy.
Co-Authors Achmad Zamroni Akhmad Abimanyu Alifia Noer Laily Alvin Naila Alvinka Dewi Cahyana Amelia Safitri Ana Maulidiyah Anida Naisyillatu Rohmah Anisatul Maulidina Aprilia Aprillia Nabilla Ayu Rosadi Ardiya Pramesti Regita Cahyani Aulia Safitri Brilian Nanda Arifian Dewi Rismatul Jannah Dilla Rachma Ayu Dwi Gita Nathalia Fadia Ayu Silfia Fatimatus Zahra Firdaushil Hasanah Firmansyah, Ericko Dendy Akbar Fredy Wijaya Ciputra Friska Cahya Wulandari Hani Ayu Lestari Irene Dwi Ardianty Isnanda Fitri Maulidina Jasmiatussifilfila Jasmiatussifilfila Kharisma Ayu Febriani Laelly Wahyu Hidayati Lailatul Maulidia Maritza Aminatuzzuria Mezalina Wahyuning Aji Muhamad Arief Priambadha Muhamad Nurcholis Muhamad Ridho Musridatul Hasanah Natasha Sekar Ayu Monalisa Nia Dewi Kurniawati Nike Septiana, Listin Nur Fadilah Puput Purnamasari R.Aj Cahya Dira Aulia Putri Rafly Ardiansyah Rheni Anggraini Risalatul Hidayah Rohmadira Aditya Savira Anggita Putri Sekar Langit Putri Waluyo Siti Yunia Amalia Sri Wahyuni Sukma Restina Pradipta Syafiq Febriyanto Ubaidatus Sholihah Ulfa Adiranti Vega Septian Fikri D Violita Putri Arimbi Wawan Ardiansyah Yuliani Lilinda Warasati Zahroh Maulidia