Articles
<![CDATA[IMPACT OF COVID-19 PANDEMIC ON THE LOCAL TAX ]]>
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ International Conference on Social and Islamic Studies Proceedings of the International Conference on Social and Islamic Studies (SIS) 2021 ]]>
Publisher : <![CDATA[International Conference on Social and Islamic Studies ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of government is to proper the community by using fund from the people,one of which is local tax. Covid-19 not only affects health, but also affects local taxconditions. The study was conducted with the aim to analyze whether there aredifference local tax before and after covid-19 pandemic. The sample used in this study isthe period of 2019 and 2020 in the report on budget realization. There are 34 provincialgovernment in Indonesia as sample. Data were analyzed using IBM SPSS 23.0.Hypothesis testing is performed using paired sample t-test. The result of this studyindicates that there are difference in local tax at the time before and after Covid-19pandemic. The current pandemic situation has a major impact on regional economy,including in the taxation sector. The impact of the Covid-19 pandemic with the declinein local tax revenues was due to the people being affected by being laid off and partiallockdown. How long this pandemic lasts and how much impact it will have on economicactivity will determine the future of the regional tax sector in Indonesia.]]>
<![CDATA[Pengaruh Belanja Langsung dan Belanja Tidak Langsung terhadap Kemiskinan ]]>
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 17, No 1 (2017) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (602.509 KB)
|
DOI: 10.20961/jab.v17i1.212
<![CDATA[ABSTRACT The research purposed to examine the finding of a significant influence on direct expenditure and indirect expenditure to poverty condition in the regency or city government in West Java Province, both partially and simultaneously. Population in this research was the citizen of regency or city government in West Java Province. The data obtained was a combination of time series data and cross-section data or commonly referred to as panel data. The technique applied in obtaining sampling was purposive sampling. The researcher equipped the regression analysis which is a form of analysis in regression which is hierarchal design to determine relation between two variables which in regression equation contains element of interaction between two or more independent variables. The results showed that direct expenditure had negative significant effect on poverty in district or city government in West Java Province. Yet, indirect expenditure had also positive significantly affected poverty in the similar area as well. It could be summarized that both direct and indirect expenditure had the positive significant effect on poverty in the regency or city government in West Java Province. Keywords: direct expenditure, indirect expenditure, poverty]]>
<![CDATA[The Effect of Local Revenue on Capital Expenditure ]]>
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 11, No 01 (2022) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30591/monex.v11i01.2917
<![CDATA[This study examines the effect of local revenue, through local own-source revenue, balance fund, and other lawful local revenue, on capital expenditure. The method used is multiple regression and the data was collected from all provincial government in Indonesia. The regression result support all hypotheses. The findings of this study suggest that it is important for the provincial government to focus on increasing local own-source revenue and other lawful local revenue as this is the key success. Therefore, local government is needed by main government. This study implies that balanced fund from the central government affect expenditure for the provincial government.]]>
<![CDATA[The Effect of Capital Expenditure and Investment on Income Inequality, ]]>
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Amelia Rizky Alamanda]]>;
<![CDATA[R.Wendi Rusmawan Kusumah]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 3, No 01 (2018): June 2018 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (226.811 KB)
|
DOI: 10.33062/ajb.v3i1.177
<![CDATA[The purpose of this study to give empirical evidence and examines theinfluence of capital expenditure and investment on income inequality at The SpecialAdministrative Region of Yogyakarta. The research objects are The SpecialAdministrative Region of Yogyakarta by considering pooled data and the samplingdesign as purposive sampling. The sampling here is confined to specific types ofpeople who can provide the desired information, either because they are the onlyones who have it, or conform to some criteria set by the researcher. This analysisuses multiple regression analysis is a statistical technique to predict the variance inthe dependent variable by regressing the independent variables against it. The resultof research shows that capital expenditure has no significant influence on incomeinequality in The Special Administrative Region of Yogyakarta, Investment has asignificant influence on income inequality in The Special Administrative Region ofYogyakarta, capital expenditure and investment simultaneously significant influenceon income inequality in The Special Administrative Region of Yogyakarta.]]>
<![CDATA[The Financial Performance of Regional Government on Capital Expenditure ]]>
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Sudradjat Sudradjat]]>;
<![CDATA[Muhammad Umar Mai]]>
<![CDATA[ JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[JURNAL RISET TERAPAN AKUNTANSI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.5281/zenodo.4724224
<![CDATA[This study aims to examine the impact the financial performance of regional government on capital expenditure allocation of Central Java Province. To meet such aim, we carried out a census techniques by taking all populations as a sample. The results suggest that there is one determinant of capital expenditure allocation, namely the degree of fiscal decentralization. This factor can be a solution to the problems of this study, namely the sub optimal allocation of capital expenditure. The locally-generated revenue contributes greatly to the total amount of revenue that can be generated by the region, reflect the greater ability of the region to implement decentralization activities that will eventually impact the allocation of capital expenditure. These findings provide a better understanding for government empirical evidence about the degree of decentralization, financial effectiveness, financial efficiency, and financial independence of the allocation of capital expenditure.]]>
<![CDATA[THE IMPACT OF COVID-19 PANDEMIC ON THE CAPITAL EXPENDITURES OF PROVINCES IN INDONESIA ]]>
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Bisnis Vol 27, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Gunadarma ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (542.701 KB)
|
DOI: 10.35760/eb.2022.v27i2.5428
<![CDATA[This study aims to compare the capital expenditure of the province of Indonesia between pre and post Covid-19 in. The data type used was secondary data for 2019 and 2020 which was obtained from the official website of the Directorate General of Regional Fiscal Balance. The paired sample t-test was applied to test the hypothesis. This study concludes that the Covid-19 pandemic has an effect on capital expenditure of the provinces in Indonesia. The negative impact of the Covid-19 pandemic on capital expenditure by refocusing and reallocation budgeting where in terms of capital expenditure experiencing a slowdown due to the budget being used for priorities aimed at health, social assistance, and economic recovery. The government did not stop activities and capital expenditures during the Covid-19 pandemic where in a crisis, the government had to intervene primarily for health spending. The government cannot delay until it has sufficient state revenues. Regional governments continue efforts to improve economic recovery while consistently prioritizing fundamental sectors in handling Covid-19 as the key to economic recovery. Utilization of this capital expenditure budget should be more focused on supporting priority programs, promoting the efficiency of the basic needs of the community and keeping the implementation of activities and capital expenditure budgets based on results.]]>
<![CDATA[The Impact of Regional Government Financial Performance on Capital Expenditure ]]>
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v13i2.35903
<![CDATA[The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.]]>
<![CDATA[The Determinants Factors of Capital Expenditure ]]>
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Yeni Priatna Sari]]>;
<![CDATA[Yevi Dwitayanti]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 2 No. 2 (2021): April 2021 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (220.714 KB)
|
DOI: 10.52728/ijtc.v2i2.224
<![CDATA[This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure.]]>
<![CDATA[Pengaruh Kontribusi Pajak Reklame dan Pajak Restoran terhadap Pendapatan Asli Daerah di Kota Bandung ]]>
<![CDATA[Mia Sukmawati]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar ]]>
Publisher : <![CDATA[Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (798.471 KB)
|
DOI: 10.35313/irwns.v10i1.1464
<![CDATA[Otonomi daerah memberikan kewenangan yang lebih luas bagi pemerintah daerah untuk mengatur dan mengelola urusan pemerintahan daerah serta menggali dan mengelola sumber Pendapatan Asli Daerah secara maksimal. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh kontribusi pajak reklame dan pajak restoran terhadap pendapatan asli daerah di Kota Bandung pada tahun 2014-2018, baik secara simultan maupun parsial. Metode penelitian yang digunakan dalam penelitian ini yakni metode kuantitatif dengan pendekatan deskriptif. Jenis data yang digunakan adalah data kuantitatif, data dokumenter, dan data subjek. Sampel dalam penelitian ini adalah 60 bulan dari Januari 2014-Desember 2018. Hasil dari penelitian ini menunjukkan bahwa pajak reklame dan pajak restoran memiliki pengaruh signifikan secara simultan maupun parsial terhadap pendapatan asli daerah di Kota Bandung. Nilai Adjusted R Square sebesar 0,352 atau 35,2% yang berarti bahwa pendapatan asli daerah dipengaruhi sebesar 35,2% oleh variabel pajak reklame dan pajak restoran, sedangkan 64,8% dipengaruhi oleh variabel lain.]]>
<![CDATA[Perancangan Sistem Akuntansi Aset Tetap Pada Zangkar Adventure Equipment ]]>
<![CDATA[Ranti Fitriani Fauziah]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (321.886 KB)
<![CDATA[In the rental activity, many obstacles occured for intance losing of documents, accumulating of data, doubling of related fungtions and poor internal control. The main purpose of designing a fixed assets accounting system is to know the existing procedures and overcome the weaknesses and obstacles that often occur. In this study the authors used a descriptive qualitative research type. In designing a flowchart and data flow diagrams that have gone through the analysis process of collecting company data and proposing solutions to solve problems and are expected to provide benefits in improving company performance and fulfilling elements of a good internal control system. The result of the analysis and the proposed improvements regarding the rental system are expected to minimize existing problems and can provide the information needed in making decisions and make it easier to achieve company goals.]]>
