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All Journal Ilmu Administrasi Publik Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Eduvest - Journal of Universal Studies
Wijayanti, Nanda Ayu
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Other

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Activity-Based Costing untuk Efisiensi Belanja: Analisis Standar Biaya Digitalisasi Dokumen Perpajakan pada Direktorat Jenderal Pajak Dewi, Nengah Renny Larasati; Wijayanti, Nanda Ayu
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2398

Abstract

In the concept of performance-based budgeting, the determination of standard cost is an instrument used in maintaining the efficiency of the government budget. This research aims to estimate the standard cost of tax documents digitalization using the activity-based costing method in government organization. This research also outlines the steps taken in order to implement activity-based costing. This research uses a descriptive quantitative approach in the form of a case study conducted at the Directorate General of Taxes, Ministry of Finance. The research was carried out by document analysis to identify activities, allocate costs to each relevant activity, calculate activity rates, calculate activity costs for products based on the results of document analysis, and confirm through interviews with respondents. The research results show that the estimation of output standard costs for tax document digitalization can be calculated using the activity-based costing method Based on this research, it is known that recording activities consume the most significant costs in producing digital data. The contribution of this research can be used as material in decision making and analysis of the preparation of standards cost in order to achieve budget efficiency in government organization. To enable the implementation of this method government organization, more research in the government sector is needed in the future.
Analysis of BOS Fund Efficiency in Senior High Schools: A Case Study in DKI Jakarta Akbari, Alfian Fery; Wijayanti, Nanda Ayu
Jurnal Ilmiah Ilmu Administrasi Publik Vol 15, No 1 (2025)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v15i1.72946

Abstract

This study uses a mixed-method approach, combining quantitative Data Envelopment Analysis (DEA) and qualitative interviews to analyze the efficiency of managing school operational assistance funds (Dana BOS) at the senior high school (SMA) level by the Provincial Government of the Special Capital Region (DKI) of Jakarta. DEA is employed to measure fund efficiency using relevant input-output variables, while qualitative interviews contextualize the results. The input variables include the number of students, the number of teachers, the total BOS budget, and the remaining budget surplus (SiLPA). Meanwhile, the output variables consist of national assessment scores in literacy, numeracy, and character, as well as school accreditation levels. The findings reveal varying levels of efficiency across schools. While some manage funds effectively, others show suboptimal use, primarily due to weak planning and misallocation. These insights inform policy recommendations to enhance BOS fund utilization and educational quality
The Reasonableness of the Internal Oversight Budget of the XYZ Regional Government Yuanita, Rizka Dytia; Wijayanti, Nanda Ayu
Jurnal Ilmiah Ilmu Administrasi Publik Vol 15, No 1 (2025)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v15i1.72454

Abstract

The objectives of this study is to assess assess the reasonableness of the internal supervision activity budget in the regional government of XYZ through activity based costing with statistical quality control. This research adopts a descriptive qualitative methodology using a case study approach, involving document review and interviews as data collection techniques. The analysis are applied to conduct activity-based costing (ABC) and to establish a reasonable budget range using statistical quality control methods. The study establishes threshold values for the reasonable allocation of budgets across various internal supervision activities. Based on the analysis, four activities were found to have budgets within the reasonable range, whereas three activities were identified as having insufficient (underfinanced) budget allocations. The results indicate that internal supervision budgets can be classified into reasonable and underfinanced categories. This study provides practical implications for regional governments, particularly in formulating budgetary guidelines and performing standard spending analyses to support the evaluation of budget appropriateness.
Assessing Specific Intervention Programs to Address Stunting Using OECD-Criteria Afrilia, Nella; Wijayanti, Nanda Ayu
Jurnal Ilmiah Ilmu Administrasi Publik Vol 15, No 1 (2025)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v15i1.72452

Abstract

This study aims to evaluate and provide recommendations for improvements in the implementation of the stunting intervention program in 2023 by the local government, using the program evaluation criteria developed by the OECD. The government of XYZ Regency is selected as the unit of analysis, considering that the prevalence of stunting in XYZ Regency has not yet reached the RPJMN target for the period of 2020 to 2024. Additionally, there were findings from the BPK (Audit Board of Indonesia) regarding the budgeting for stunting handling. This research uses a qualitative method with a case study approach to thoroughly study the organization over a specified period. This study utilizes an evaluation case study (Ellet, 2018) to assess the effectiveness of the stunting intervention program and provide suggestions for improvements. The analytical method used to answer the research questions is descriptive analysis. This research method is expected to facilitate understanding and evaluation of the program according to the OECD Evaluation Criteria (2021). The analysis results can be used to draw conclusions, identify obstacles, and offer solutions. The evaluation of the specific stunting intervention program in XYZ Regency shows that the program has not yet met the OECD-DAC criteria. Therefore, improvements are needed to ensure that the intervention program can effectively contribute to the acceleration of stunting reduction.
EFEKTIVITAS PENERAPAN SISTEM FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA PENCEGAHAN FAKTUR PAJAK FIKTIF: PERSPEKTIF REGULATOR Permana, Andika Galih; Wijayanti, Nanda Ayu
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.367

Abstract

The government has required the implementation of an electronic tax invoice system to prevent tax fraud, especially fictitious tax invoices, with the issuance of PER-16/PJ/2014. However, after the implementation of the electronic tax invoice system, there are still cases of fictitious tax invoices. The purpose of this study is to evaluate the effectiveness of electronic tax invoices in preventing fictitious tax invoices from the perspective of the Directorate General of Taxes (DJP). The research methodology used is a case study using a qualitative descriptive approach. The effectiveness of the e-Faktur system in preventing fictitious tax invoices was evaluated based on Delone & Mclean’s IS Success Model and Fraud Prevention Theory. The findings show that the implementation of the electronic tax invoice system has not been effective in preventing fictitious tax invoices. The implementation of electronic tax invoices has not optimally stopped fictitious tax invoice cases because it has not succeeded in identifying manipulative transactions, thus creating opportunities for perpetrators to issue fictitious tax invoices. This research can be used as a consideration for the DJP to improve the performance of the electronic tax invoice system in preventing fictitious tax invoices.
Evaluation of the HR Management and Organization Capacity of Bapenda for Optimizing Regional Fiscal Independence Riyadi, Tino Rahmat; Wijayanti, Nanda Ayu
Eduvest - Journal of Universal Studies Vol. 4 No. 11 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i11.1533

Abstract

This research aims to evaluate the capacity of the Tegal Regency Regional Revenue Agency as a regional tax management organisation based on the two OECD pillars, namely human resource management, and organisational management, to assist the Tegal district government's efforts to increase fiscal independence. This research uses a qualitative approach with a case study method. Primary data sources are interviews with seven respondents at the Regional Revenue Management Agency of Tegal Regency and secondary data in the form of documents related to the research topic. The results of the research show that the condition of human resource management capacity and organisational management of the Tegal Regency Bapenda still requires further capacity development, especially capacity in the medium and significant categories. Some of the problems that still need further capacity development include those related to the competence of employees at Bapenda who do not fully fulfil tax administration functions, the division of tasks and authority that is still not effective. Also, there are still policies that have not been evaluated and updated regularly. This research is expected to provide an overview of the condition of human resource management capacity and the Tegal Regency Bapenda organisation's management of regional taxes so that it can be used as a reference in planning organisational capacity development in an effort to achieve regional fiscal independence.
Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province Arianto, Arianto; Wijayanti, Nanda Ayu
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1328

Abstract

Purpose: This study aimed to evaluate the effectiveness and examine the efforts made to overcome potential internal control system constraints in managing PBB-P2 Receivables in Majene Regency. Research methodology: Data collected through interviews and questionnaire distribution were analyzed using qualitative descriptive analysis to assess the effectiveness of SPI. The analysis also evaluated the constraints and efforts made to overcome SPI’s weaknesses of SPI in managing PBB-P2 Receivables in Majene Regency. Results: The results showed that the internal control system of BAPENDA Majene Regency was not effective in managing PBB-P2 Receivables because of weaknesses in the control and monitoring of environment elements. The implementation of internal controls is hindered by low taxpayer compliance due to inadequate information regarding PBB-P2 Receivables. Another obstacle is the inaccurate calculation of receivables, because it is not supported by clear details. In addition, internal control is hindered by the absence of an up-to-date NJOP. Limitations: This study was limited to the value of PBB-P2 Receivables for Majene Regency during 2016-2020. Contribution: The results are expected to provide additional information regarding the factors influencing the management of PBB-P2 Receivable collection. The findings also provide advice and evaluation for regional governments, especially the Regional Revenue Agency of Majene Regency.
Co-Authors Afrilia, Nella Akbari, Alfian Fery Arianto Arianto Dewi, Nengah Renny Larasati Permana, Andika Galih Riyadi, Tino Rahmat Yuanita, Rizka Dytia