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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara SULUH: Jurnal Abdimas Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Asqolani
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Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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BUMDESKEU untuk BUMDES Sehat dan Tangguh Sopian; Maryadi; Asqolani
SULUH: Jurnal Abdimas Vol 3 No 2 (2022): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i2.3143

Abstract

Badan Usaha Milik Desa (Bumdes) Mukti Tani merupakan badan usaha yang dibentuk untuk mengoptimalkan semua potensi sumber daya yang dimiliki oleh desa Kerta Sari kecamatan Sindangbarang, Cianjur. Sistem akuntansi yang berbasis program excel yang dimiliki oleh bumdes Mukti Tani tidak mampu menyediakan laporan keuangan yang dibutuhkan. Dengan menggunakan metode kualitatif untuk mendalami kelamahan sistem akuntansi yang dimiliki bumdes Mukti Tani, diketahui bahwa bumdes Mukti Tani membutuhkan sistem informasi yang dapat melihat perkembangan usaha bumdes. Aplikasi BUMDESKEU dirancang dan dibangun sesuai dengan kegiatan usaha bumdes Mukti Tani yang bersifat mudah dioperasikan oleh pengguna (user friendly) dan menyesuaikan dengan kegiatan usaha bumdes Mukti Tani. Aplikasi BUMDESKEU memproses semua transaksi keuangan yang terekam dalam jurnal umum dan memposting ke dalam buku besar secara sistematis dan otomatis. Hasil posting tersebut menghasilkan laporan keuangan yang cepat, tepat, mudah dipahami, sesuai dengan kebutuhan pengguna dan telah memenuhi syarat standar akuntansi keuangan yang diterima umum.
The urgency of refining the accounting standards of state tax revenue and receivables Asqolani; Mulyana, Budi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1615

Abstract

Indonesia's Central Government Balance Sheet reflects substantial amounts of tax revenue and receivables, indicating the potential for significant state budget receipts. However, for the past 5 years, the audit report of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan, BPK) on the Central Government Financial Report (LKPP) has consistently identified accuracy issues of tax receivable balances. Accordingly, this study explores the accounting problems related to tax revenue and receivables within the Directorate General of Taxes (DGT) and proposes solutions how to improve them. A qualitative case study approach was employed using data collected through documentation and triangulated interviews with the Ministry of Finance (DGT and Directorate General of Treasury), BPK, and the Government Accounting Standards Committee. Results showed that inadequate regulation on the accrual-based reporting of tax transactions leads to underreported state revenue and receivables. The findings also provide empirical evidence that adopting International Public Sector Accounting Standards (IPSAS) 23, which covers revenues from non-exchange transactions (taxes and transfers), into Indonesia’s Government Accounting Standards could solve tax revenue and receivable accounting problems. Furthermore, a comparative analysis of ASEAN countries revealed that Malaysia, Singapore, and the Philippines have already incorporated IPSAS 23 into their accounting frameworks.
ANALYSIS OF THE IMPLEMENTATION OF TAX ALLOWANCE FACILITIES IN THE INDONESIA SHIP AND BOAT INDUSTRY Matondang, Yogi Michael; Asqolani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.19789

Abstract

This research aims to analyze the implementation of the tax allowance facility in attracting investment in the ship and boat industry. This is because not a single ship and boat industry business actor has utilized the tax allowance facility in Indonesia since 2007 until now. The research method used is qualitative research. Secondary data collection was carried out through a literature review and interviews. The data were then analyzed using the public policy implementation model developed by Grindle (1980). The research found that the utilization of this facility by the business actors in the ship and boat industry will not yield significant economic benefits. The ship and boat industry also faces fundamental problems. These things make the tax allowance facility unattractive. Moreover, policy socialization has not been carried out optimally, meaning that information regarding the existence of this policy has not reached business actors in the ship and boat industry.
Co-Authors Budi Mulyana, Budi Maryadi Matondang, Yogi Michael Sopian