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TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Juhandi, Nendi; Fahlevi, Mochammad; Setiadi
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.181 KB)

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax

TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Nendi Juhandi; Mochammad Fahlevi; Setiadi
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

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

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax

CORRELATION OF HEALTH LITERATURE WITH CLEAN AND HEALTHY LIVING BEHAVIOR IN THE EFFORT TO BREAK TRANSMISSION OF THE COVID-19 Setiadi; Dwi Priyantini; Dedi Irawandi
Journal of Islamic Nursing Vol 7 No 1 (2022): Journal Of Islamic Nursing
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/join.v7i1.29774

The application of disease prevention behavior is influenced by the level of health literacy which consists of aspects of information, knowledge, understanding, and decision making. The purpose of this study was to determine the relationship between health literacy and a Clean and Healthy Lifestyle to break the chain of transmission of the Covid 19 pandemic in STIKES Hang Tuah Surabaya students. The research design used was analytic observational with a cross sectional approach. The results of the analysis of health literacy related to Clean and Healthy Living Behavior to break the chain of transmission of the Covid 19 pandemic in STIKES Hang Tuah Surabaya students. The implication of the research is that adequate health literacy will increase students' abilities on Clean and Healthy Life Behavior (PHBS) to break the chain of transmission of the Covid 19 pandemic in STIKES Hang Tuah Surabaya students

PENGENDALIAN INTERNAL DALAM SUATU ORGANISASI Setiadi Setiadi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 8, No 1 (2023): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v8i1.1018

Peranan akuntansi sebagai sumber informasi keuangan suatu perusahaan sangatlah berguna untuk melakukan evaluasi atau pengambilan keputusan atas kinerja sebuah perusahaan. Dalam ruang lingkupnya pengendalian internal terdiri dari pengendalian preventif, detektif dan korektif dengan hasil pembahasan organisasi diharuskan memiliki komitmen dan integritas, nyata dan jelas dalam perlakuan otorisasi organisasi serta resiko organisasi yang minimal dalam mengembangkan organisasi yang mumpuni sehingga dapat diandalkan dan memiliki pengendalian internal yang terstruktur dan terjaga dengan baik.Kata Kunci : Pengendalian internal, Resiko, Sistem Informasi Akuntansi, Integritas

Adopsi Teknologi Informasi dalam Kegiatan Ekonomi Masyarakat Baduy Luar di Kanekes Banten Agustina, Anisah; Setiadi
Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Vol. 8 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/satwika.v8i1.32425

Perkembangan teknologi di era digital lambat laun membawa arus perubahan dalam tatanan kehidupan masyarakat adat, termasuk masyarakat suku Baduy. Sebagaimana masyarakat adat lain, masyarakat Baduy Luar tidak terlepas dari pengaruh perkembangan era digital. Mereka mulai memanfaatkan teknologi sebagai alat penunjang aktivitas ekonomi. Studi ini bertujuan untuk mengetahui proses introduksi dunia digital pada masyarakat Baduy Luar, mendeskripsikan strategi ekonomi digital sebagai sebuah inovasi yang diadopsi masyarakat, dan mengetahui implikasinya terhadap moral ekonomi masyarakat Baduy. Penelitian ini menggunakan metode etnografi dengan pendekatan kualitatif. Pengumpulan data dilakukan melalui observasi partisipan, wawancara mendalam, dan studi pustaka dengan teknik purposive sampling. Informan dalam penelitian ini adalah para tokoh adat dan masyarakat Baduy Luar yang aktif dalam kegiatan ekonomi digital. Analisis data menggunakan model Miles and Huberman. Hasil studi menunjukkan bahwa perubahan yang terjadi dalam kehidupan ekonomi Baduy Luar merupakan sebuah implikasi dari keterbukaan diri masyarakat terhadap modernisasi. Adopsi inovasi teknologi kemudian dimanfaatkan untuk mengembangkan ekonomi digital di tengah peraturan adat yang melarang penggunaan teknologi bagi masyarakat Baduy. The development of technology in the digital era gradually brings about changes in the life structure of indigenous communities, including the Baduy tribe. Like other indigenous communities, the Outer Baduy community cannot be separated from the influence of developments in the digital era. They begin to utilize technology as a supporting tool for economic activities. This study aims to understand the process of introducing the digital world to the Outer Baduy community, describe digital economic strategies as an adopted innovation, and ascertain its implications on the economic morals of the Baduy community. This study employs an ethnographic method with a qualitative approach. Data collection was carried out through participant observation, in-depth interviews, and a literature study using purposive sampling techniques. The informants in this research are traditional leaders and the Outer Baduy community who are active in digital economic activities. Data analysis uses the Miles and Huberman model. The results of the study indicate that the changes occurring in the economic life of Outer Baduy are an implication of the community's openness to modernization. The adoption of technological innovation is then utilized to develop a digital economy amidst customary regulations that prohibit the use of technology for the Baduy community.

TEORI DAN FILOSOFI AKAD JASA DALAM HUKUM EKONOMI SYARIAH Setiadi; Janwari, Yadi; Solihin, Dadin
Jurnal Pelita Nusa Vol 3 No 1 (2023): Juni-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v3i1.19

Dasar yang melatar belakangi penulis perihal teori dan filosofi akad jasa dalam hukum ekonomi syariah adalah masih adanya kekeliruan dalam konsep akad qardh, rahn, dan ijārah yang diterapkan di Pegadaian Syariah. Metode yang digunakan deskriptif-analitis dengan melakukan analisis terhadap literatur dan dokumen-dokumen yang terkait. Tujuannya, melalui akad qardh, masyarakat dapat memperoleh dana dengan cara yang sesuai dengan prinsip-prinsip syariah, tanpa adanya beban bunga. Pembahasan ditemukan bahwa, akad rahn memungkinkan masyarakat untuk memanfaatkan aset mereka secara produktif, sementara akad ijārah memfasilitasi penggunaan barang atau jasa dengan prinsip adil dan saling menguntungkan. Hasilnya, implikasi dari penelitian ini dapat memberikan panduan bagi lembaga keuangan syariah dalam merancang produk-produk, dan layanan yang sesuai dengan prinsip-prinsip ekonomi syariah, serta meningkatkan kesadaran masyarakat tentang pentingnya mengadopsi praktik keuangan yang berlandaskan pada nilai-nilai Islam. The basis behind the author regarding the theory and philosophy of service contracts in Sharia economic law is that there are still errors in the concepts of qardh, rahn, and ijārah contracts applied in Sharia Pawnshops. The method used is descriptive-analytical by analyzing the literature and related documents. The goal, through the Qardh contract, the community can obtain funds in a way that is under Sharia principles, without any interest burden. The discussion found that the Rahn contract allows the community to utilize their assets productively, while the ijārah contract facilitates the use of goods or services with the principle of fair and mutual benefit. As a result, the implications of this study can guide Islamic financial institutions in designing products and services that follow Islamic economic principles, as well as increase public awareness about the importance of adopting financial practices based on Islamic values.

INSTRUMEN KEBIJAKAN FISKAL DALAM PERSPEKTIF KITAB AL-KHARAJ MENURUT PEMIKIRAN ABU YUSUF Setiadi; Janwari, Yadi; Al Hakim, Sofyan; Solihin, Dadin
Jurnal Pelita Nusa Vol 3 No 2 (2023): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v3i2.60

Latar belakang penelitian, yakni menyelami kebijakan fiskal pada masa Nabi Muhammad dan Khulafaur Rasyidin, mengevaluasi peran, tujuan kebijakan fiskal, media kebijakan fiskal dalam ajaran Islam. Abu Yusuf, melalui karyanya yang monumental, Kitab Al-Kharaj, memberikan kontribusi signifikan dalam dimensi perpajakan. Awalnya atas permintaan Khalifah Harun Ar-Rasyid, berfungsi sebagai panduan administrasi pajak. Pajak, salah satu sumber pendapatan negara, seharusnya tidak memberatkan wajib pajak dengan beban yang tidak proporsional. Tujuan penelitian, menggali sejarah konten Kitab Al-Kharaj terkait perpajakan yang dikemukakan oleh Abu Yusuf dan relevansinya dengan dinamika masa kini. Metodologi yang digunakan dalam penelitian ini melibatkan tinjauan pustaka dan pendekatan deskriptif untuk menggambarkan keadaan yang terjadi secara faktual, dimana kebijakan fiskal guna mencapai alokasi yang efektif dan memberikan kontribusi pada kesejahteraan masyarakat. Temuan penelitian menunjukkan bahwa pemikiran Abu Yusuf mengenai pajak tetap menjadi konsep yang relevan hingga saat ini, digunakan sebagai landasan untuk menentukan proporsi penerimaan pajak pemerintah sebagaimana digambarkan oleh Abu Yusuf, juga diterapkan dalam pajak bumi dan bangunan (PBB), serta penerimaan bea cukai. The background of the study, namely diving into fiscal policy during the time of the Prophet Muhammad and Khulafaur Rashidin, evaluates the role, and objectives of fiscal policy, and fiscal policy media in Islamic teachings. Abu Yusuf, through his monumental work, Kitab Al-Kharaj, made a significant contribution to the taxation dimension. Initially, at the request of Caliph Harun Ar-Rashid, it served as a tax administration guide. Taxes, one of the sources of state revenue, should not burden taxpayers with a disproportionate burden. The purpose of the research is to explore the history of the content of Kitab Al-Kharaj related to taxation proposed by Abu Yusuf and its relevance to the dynamics of the present. The methodology used in this study involves a literature review and a descriptive approach to describe the situation that occurs factually, where fiscal policy to achieve effective allocation and contribute to public welfare. Research findings show that Abu Yusuf's thinking on taxes remains a relevant concept today, used as a basis for determining the proportion of government tax revenues as described by Abu Yusuf, also applied in land and building tax (PBB), as well as customs revenue.

KEWIRAUSAHAAN: MENGATASI TANTANGAN FINANSIAL PENDIDIKAN , Maryati; Setiadi; Solihin, Dadin
Jurnal Pelita Nusa Vol 2 No 2 (2022): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v2i2.63

This research aims to discuss the financial challenges in access to education that hinder individuals from various economic backgrounds. Qualitative research approach with case study method. The data comes from teaching staff/lecturers, students/students, and the Regional Government. All data was collected using data collection techniques. This article explains that entrepreneurship emerges as an innovative solution by utilizing creativity, the spirit of innovation, and entrepreneurial skills to create business opportunities, overcome financial obstacles, expand access to education, increase individual financial independence, and support broad educational inclusion in society.

Pengaruh Pemimpin, Kompetensi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pemerintahan Setiadi; Erwin Owan Hermansyah; Noviriska
Jurnal Hukum Sasana Vol. 9 No. 2 (2023): Jurnal Hukum Sasana: December 2023
Publisher : Faculty of Law, Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/xrhzzc96

Pengaruh Pemimpin, Kompetensi dan Lingkungan Kerja terhadap Kinerja Pegawai Pemerintahan adalah artikel ilmiah studi pustaka dalam ruang lingkup bidang ilmu. Tujuan artikel ini membangun hipotesis pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Objek riset pada pustaka online, Google Scholar, Mendeley dan media online akademik lainnya. Metode riset dengan library risearch bersumber dari e-book dan open access e-journal. Analisis deskriftif kualitatif. Hasil artikel ini: 1) Pemimpin berpengaruh terhadap Kinerja Pegawai Pemerintahan; 2) Kompetensi berpengaruh terhadap Kinerja Pegawai Pemerintahan; dan 3) Lingkungan Kerja berpengaruh terhadap Kinerja Pegawai Pemerintahan. Hasil penelitian ini adalah, penerapan hukuman disiplin bagi ASN yang tidak masuk kerja dan menaati ketentuan jam kerja melalui BKPSDM Kota Bekasi Jawa Barat telah optimal menurunkan tingkat pelanggaran disiplin, dan dilaksanakan melalui peraturan-peraturan pelaksana PP Nomor 94 Tahun 2021 tentang Hukuman Disiplin Pegawai Negri Sipil di Pemerintah Daerah Pada Sekretariat DPRD Kota Bekasi. Kendala pemberian hukuman disiplin bagi ASN yang tidak masuk kerja dan menaati ketentuan jam kerja yaitu: dari faktor penegak hukum/aparatur, yaitu Pejabat atasan langsung yang ditunjuk memiliki wewenang dan tupoksi tugas serta bertanggungjawab dalam menangani masalah kepegawaian yang ada dalam SKPD, permasalahan hukum yang terjadi yaitu: kurangnya tanggung jawab atasan langsung dalam menyelesaikan kasus dugaan pelanggaran disiplin ke BKPSDM sebagai SKPD yang sepenuhnya menangani Kasus ini.

Inovasi Pelayanan Publik Bupati Ngantor Di Desa (BUNG DESA) Kabupaten Labuhanbatu Utara Setiadi; Sigiro, Benny
Sawala : Jurnal Administrasi Negara Vol. 12 No. 2 (2024): Sawala : Jurnal Administrasi Negara
Publisher : Program Studi Administrasi Negara Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/sawala.v12i2.wzr6xh10

Difficult road access and long travel distances in several areas of Labuhanbatu Utara Regency have become the main obstacles for the community in obtaining public services. In response to this issue, the Head of the Labuhanbatu Utara District launched an integrated service innovation through the "Bupati Ngantor di Desa" program. (Bung Desa). This program focuses on providing public services in one location for one day to improve community accessibility to government services. This article aims to analyze the effectiveness of the Bung Desa program as an innovation in improving the quality of public services in Labuhan Batu Utara Regency. This research uses a literature study method that includes searching for scientific references through Google Scholar and news sources related to the Bung Desa program. Relevant articles are classified based on publication year, keywords, and journal content, while news is categorized according to source, relevance, and publication time. The research results show that the Bung Desa program adopts the principles of New Public Management (NPM) and has had a positive impact. This innovation not only improves service accessibility even to remote villages but also encourages community participation in development. The success of this program is influenced by several factors, such as the awareness and capability of the apparatus, implementation regulations, and the availability of facilities and infrastructure. However, improving road infrastructure remains a priority to support smooth accessibility. In addition, the publication of schedules and activities of the Bung Desa program through official media, such as the local government website, needs to be improved to expand the reach of information to the public

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