Article Per Year (5 Year)
p-Index From 2020 - 2025
1.578
P-Index
This Author published in this journals
All Journal INFO ARTHA Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL EDUCATION AND DEVELOPMENT Journal of Economics, Business, and Government Challenges Jurnal Ekonomi Dan Bisnis Educoretax Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Johantri, Bagas
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
TINJAUAN PENGAWASAN STUFFING PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI XXX Johantri, Bagas; Salurante, Gerry Tella; Adhitama, Satria
JURNAL PERSPEKTIF BEA DAN CUKAI Vol 4, No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.595 KB) | DOI: 10.31092/jpbc.v4i1.747

Abstract

ABSTRACT:The purpose of this study is to review the procedure and implementation of goods inspection and stuffing supervision of the Customs and Excise Service and Supervision Office (KPPBC) XXX by applying the theory of internal control systems. This study employs field observations, document observations, and interviews with informants from KPPBC XXX. The data obtained were analyzed qualitatively. The results showed that internal control over the implementation of physical inspection and supervision of stuffing had run well despite the problem of the number of human resources and work procedures. This research uses a case study on KPPBC XXX. The results of this study cannot liberalize the products at different KPBC. This research can assist DGCE in improving services and supervision of international trade through the composition of employee placement and setting procedures for specific events as a form of internal control improvement. This study also shows that the limitations of human resources and work procedures can result in less optimal control activities.Keywords: export, internal control, oversight of stuffing, physical inspection. ABSTRAK:Tujuan penelitian ini adalah menyelidiki prosedur dan pelaksanaan pemeriksaan barang dan pengawasan stuffing di Kantor Pelayanan dan Pengawasan Bea dan Cukai (KPPBC) XXX dengan menggunakan teori sistem pengendalian internal. Penelitian ini menggunakan observasi lapangan, pengamatan dokumen, dan wawancara dengan informan dari KPPBC XXX. Hasil perolehan data dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa pengendalian internal atas pelaksanaan pemeriksaan fisik dan pengawasan stuffing telah berjalan dengan baik meskipun terdapat permasalahan jumlah sumber daya manusia dan prosedur kerja. Penelitian ini menggunakan studi kasus pada KPPBC XXX. Hasil penelitian dapat berbeda pada KPPBC yang lain. Penelitian ini dapat membantu DJBC dalam memperbaiki pelayanan dan pengawasan perdagangan internasional melalui komposisi penempatan pegawai dan penetapan prosedur untuk kejadian-kejadian tertentu sebagai bentuk perbaikan pengendalian internal. Penelitian ini juga menunjukkan bahwa keterbatasan sumber daya manusia dan prosedur kerja dapat mengakibatkan aktivitas pengendalian berjalan kurang optimal.Kata Kunci: ekspor, pemeriksaan fisik, pengawasan stuffing, aktivitas pengendalian internal.
Termination of Construction Works Contract (Case Study on Polytechnics at The Ministry of Finance in 2021) Johantri, Bagas; Aprilia, Rachma; Yustiani, Syanni
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i01.1108

Abstract

This research aims to identify the causes of contract termination in construction projects within government agencies involved in the procurement of goods and government services. Government procurement of goods and services has its own regulations where changes in regulations and environmental conditions can result in changes in the management of construction work contract implementation. This study is a qualitative-research with a case study on a simple construction project at a polytechnic under the Ministry of Finance. The research uses primary data from interviews and job documentation. Theme analysis is employed in this study. The results indicate that the theme causing contract termination is costs factor that related to mismanagement of cash flow practices. The ease of doing business for suppliers in participating in tenders can result in them taking on more projects than their financial capacity allows. For regulators, this research can serve as preliminary information for the need to strengthen regulations. For participants in government procurement of goods and services, this study provides insights into risk mitigation for detectingcontract terminations.
Partisipasi Usaha Kecil dalam Pengadaan: Studi Empiris Tender Pekerjaan Konstruksi Pemerintah Provinsi Papua Barat Aprilia, Rachma; Johantri, Bagas; Sopian, Sopian
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 8 No 1 (2024)
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v8i1.2679

Abstract

This study aims to analyze the difference in participation of small businesses in government procurement of goods and services before and after the implementation of a Presidential Regulation Number 12 Year 2021. Based on the theory of set aside policy, it is anticipated that the participation of small businesses will increase by reducing competition with non-small businesses. The research employs a quantitative method using data on construction job tenders in West Papua and applies nonparametric difference tests analysis. The results indicate that there is no significant difference in the average participation of construction job tenders in West Papua before and after the implementation of the Presidential Regulation Number 12 Year 2021. The implication suggests the necessity for additional government policies to enhance the participation of small businesses to achieve the goals of government procurement of goods and services more expeditiously.
Era Baru Program Relawan Pajak: Pemanfaatan Media Sosial dalam Penyuluhan Pajak Asqolani, Asqolani; Adhitama, Satria; Johantri, Bagas
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 6 No 2 (2024): Edisi November
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v6i2.2448

Abstract

Penggunaan media sosial dalam penyuluhan pajak menjadi fenomena dalam upaya meningkatkan kepatuhan pajak. Penduduk Indonesia cukup banyak yang merupakan penduduk produktif berusia 15-64 tahun, yang termasuk Generasi Z (Gen Z). Generasi Z, yang lahir di era internet, dapat dimanfaatkan oleh Direktorat Jenderal Pajak (DJP) sebagai relawan pajak. Mereka dapat membantu menyebarkan materi pendidikan perpajakan melalui teknologi internet serta memberikan bantuan dalam pengisian SPT Tahunan PPh Orang Pribadi di berbagai lokasi seperti Kantor Pelayanan Pajak (KPP), kantor wilayah DJP, dan tempat lain yang memerlukan. Tujuan dari pengabdian ini adalah untuk mendukung DJP dalam meningkatkan kepatuhan dan pemahaman masyarakat tentang perpajakan, terutama dalam pengisian SPT Tahunan PPh Orang Pribadi. Program relawan pajak diharapkan dapat secara aktif menyebarkan informasi melalui berbagai platform media sosial seperti Instagram, Facebook, Twitter, YouTube, TikTok, atau Spotify, sehingga generasi muda yang produktif dapat dengan mudah mengakses informasi mengenai pajak. 
The effectiveness of sugar tax in controlling sugar consumption Haniyah, Rizqi; Johantri, Bagas; Sustiyo, Joko
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1519

Abstract

Excessive sugar consumption contributes to the increasing prevalence of obesity and chronic diseases such as type II diabetes mellitus and cardiovascular diseases. Indonesia ranked fifth in the number of diabetes cases in 2021, and this number is projected to rise to 28.6 million by 2045. One policy to control sugar consumption is the implementation of a sugar tax on sugar-sweetened beverages (SSBs). This study employs a systematic literature review (SLR) approach to analyze the impact of the sugar tax from economic, social, and political perspectives. Out of 2,719 articles being initially screened, 18 relevant articles were selected for analysis. The findings indicate that the effectiveness of the sugar tax depends on the tax rate, implementation strategies, and stakeholder support. Furthermore, the success of this policy requires cross-ministerial coordination, public education, and transparency in revenue allocation. Without a multidisciplinary approach, the sugar tax risks becoming a controversial policy that merely serves as a government revenue source.  
ANALISIS PENGARUH KNOWLEDGE MANAGEMENT SYSTEM TERHADAP DAMPAK KINERJA PENGGUNA Hadi, Miftahul; Hidayat, Rokhmat Taufiq; Johantri, Bagas
JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i1.3330

Abstract

This study analyzes the use of Knowledge Management System used in the Ministry of Finance by looking at the factors that influence the performance of its users through the use of variables in the information system success model (Delone and McLean Model). The population of this study were users of Knowledge Management System in the Ministry of Finance units other than the Financial Education and Training Agency. The technique used in collecting samples was incidental sampling through the distribution of online questionnaires by obtaining 91 respondents. Data were analyzed using descriptive statistics and inferential statistics with the Structural Equation Modeling technique using the SMARTPLS 4 application. Five of the six hypotheses stated were accepted at a significance of 0.05 while one hypothesis was accepted at a significance of 0.1. In general, it can be stated that the implementation of Knowledge Management System has been running well because it has a positive impact on user performance. Keywords: KMS State Finance; User Performance; Delone and Mclean
The Impact of Budget Efficiency Policies on Competition in Government Construction Tenders: Evidence from East Kalimantan Province Johantri, Bagas; Budi Nata Gama
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.6987

Abstract

This study aims to examine the impact of government budget efficiency measures on competition in public procurement, specifically construction tenders for small enterprises in East Kalimantan Province. It seeks to understand whether efficiency-driven budget cuts influence the number of participants. A quantitative approach was employed using secondary data from the national procurement platform. A total of 335 tenders before efficiency and 124 tenders after efficiency were analyzed using descriptive statistics and the nonparametric Mann–Whitney U Test. The analysis shows a significant increase in the median number of participants per tender after the efficiency policy. This study provides empirical evidence on how fiscal efficiency policies reshape procurement competition at the regional level. The research highlights how budget efficiency policies shape SME competition in government tenders and examines the potential effects of this intensified competition for both the government and SMEs. Government efficiency policies may enhance price competitiveness but risk marginalizing small enterprises. Regulatory adjustments and tender restructuring are recommended to ensure inclusive participation.
ANALISIS FLEKSIBILITAS BADAN LAYANAN UMUM DAERAH PASCA PERATURAN PEMERINTAH NOMOR 35 TAHUN 2023 Supraptiwi, Diana; Johantri, Bagas
Jurnal Education and Development Vol 13 No 3 (2025): Vol 13 No 3 September 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i3.7028

Abstract

Penelitian ini bertujuan menganalisis fleksibilitas pengelolaan keuangan Badan Layanan Umum Daerah (BLUD) setelah penerapan Peraturan Pemerintah Nomor 35 Tahun 2023. Fleksibilitas diberikan kepada BLUD agar mampu menyediakan layanan kepada masyarakat secara efektif dan efisien dengan menggunakan praktik bisnis yang sehat. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus pada salah satu RSUD pemerintah. Penelitian menggunakan data dokumen dan wawancara. Hasil wawancara dianalisis dengan analisis konten. Hasil penelitian menunjukkan bahwa waktu yang dibutuhkan untuk penetapan tarif dan besaran tarif layanan dapat berisiko terhadap fleksibilitas BLUD. Selain itu, terdapat perubahan pos pelaporan pendapatan BLUD dalam laporan keuangan pemerintah daerah. Bagi pemerintah daerah, perlu dilakukan penyesuaian agar pelaksanaan peraturan tidak mengurangi fleksibilitas BLUD. Di sisi pengelola BLUD, penelitian ini menekankan pentingnya usulan objek dan tarif BLUD yang sesuai dengan perkembangan pasar.
The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption Sopian, Sopian; Johantri, Bagas; Aprilia, Rachma
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1346

Abstract

West Papua has a relatively high risk of corruption during the implementation of its public procurement. It is critical to recognize that public procurement business processes are analyzed as an ecosystem with interactions between actors. This research aims to determine the need for a conducive ecosystem for public procurement (PBJP) in the West Papua province and propose recommendations for improving or increasing the credibility of public procurement. This research is qualitative because primary data are obtained through interviews and forum group discussions with selected participants. The results of the study show that the public procurement ecosystem consists of Budget User Authorities (KPA) or Contract Officers (PPK), Working Units for Public Procurement (UKPBJ), Vendors, Internal Control, and  Regulators who are credible procurement actors as focal offers. Examining each actor's issues has led to the conclusion that to boost the credibility of public procurement goals. It is necessary to strengthen leadership commitment, improve the quality of human resources, and simplify laws. The research findings are expected to assist practitioners and policymakers in understanding why there is a lack of public procurement ecosystem in West Papua and propose the necessary corrective policies.
Co-Authors Aprilia, Rachma Asqolani, Asqolani Budi Nata Gama Haniyah, Rizqi Hidayat, Rokhmat Taufiq Miftahul Hadi Salurante, Gerry Tella Satria Adhitama, Satria Sopian sopian Supraptiwi, Diana Sustiyo, Joko Yustiani, Syanni