Article Per Year (5 Year)
p-Index From 2020 - 2025
1.152
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business The International Journal of Accounting and Business Society Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia The Indonesian Journal of Accounting Research Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal Academic Hospital Journal
Indra Bastian
Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT Jaya, Wihana Kirana; Rahajeng, Anggi; Bastian, Indra
Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Journal of Indonesian Economy and Business

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

Abstract

A reform of tax administration in Indonesia has been carried out in several stages from 1983to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governingbody in Indonesia, which has still has not managed to meet the tax revenue target (reflectedthrough a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties inreaching the target and demonstrating the expected performance. The goal of this paper is tostress the needs of institutional transformation in DGT. By using the Williamson Model, thisstudy focuses on evaluating the DGT institutionally and creating an alternative institutionaltransformation of the DGT. The international and domestic results of ascertaining bestpractices conclude that the DGT needs to change gradually, not with a ‘big bang’, and byproviding the more flexible authority by remaining in the structure of Traditional Departmentor Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organizationstructure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers allthe systems of taxation such as service, assurance, law enforcement and supporting roles.Keywords: tax governing body, Indonesian DGT (DGT), institutional transformation, williamson model
Keterlamatan APBD dalam Analisis Siklus Bastian, Indra
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2611

Abstract

-
The Change of Local Financial Management Organization from an Administrative to an Entrepreneurship: A Case of Kepmendagri 29 / 2002 Bastian, Indra
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3553

Abstract

-
Factors Influencing The Development Of The Accounting Role In Society Bastian, Indra
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

The objective of the paper is to discuss factors influencing the development of the accounting role in society. The discussions focus on reasons why a study of the factors that influence the development of  the accounting role is needed. The paper concludes that the factors influence the development of the accounting role led to ways of understanding individuals’ perceptions of the accounting role over time. Related to these factors, the development of the accounting role can be classified into three periods: 1930s, 1970s, and 1990s.
PENGARUH DANA KAPITASI DALAM MENINGKATKAN KUALITAS LAYANAN PADA FASILITAS KESEHATAN TINGKAT PERTAMA DI YOGYAKARTA Shofiyah, Indah; Bastian, Indra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2925

Abstract

This study aims to investigate the effect of capitation in improving the service quality at primary care in Yogyakarta province. Variables in this research are incentives and the proportion of capitation. This research use financial and performance primary care reports which collected from Health Agency in Yogyakarta Province. Data was successfully processed were 62 reports. The results of this research show that incentives and the proportion of capitation statistically influence in improving service quality, on the other side proportion of capitation funds statistically does not strengthen relationship between incentives and service quality.
What Do Banks, Rural Credit Institutions, and Regulators Infer from the Current Strengths and Standing of Indonesian SMEs? Jenri Panjaitan; Muhadjir Darwin; Indra Bastian; Sukamdi Sukamdi
Gadjah Mada International Journal of Business Vol 22, No 1 (2020): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.53968

Abstract

This study investigates whether the Indonesian regulators control Indonesian small and medium-sized enterprises (SMEs) with matching or mismatching empowerment strategies, in light of their strengths and current standing. Indonesian SMEs contributed approximately 60.34% to Indonesia’s gross domestic product (GDP) in 2018. In addition, Indonesian regulators have focused on financial support through credit policies and tax incentives. Indonesian SMEs have been standing on organizational readiness and readiness for change, based on their social networks and social cognition. It collected thirteen informants with different expertise and experiences. This study’s results suggest Indonesia’s regulatory body and financial institutions should consider the SMEs’ social cognition and organizational readiness for change. According to the current situation, to empower Indonesian SMEs, we recommend strategies such as achieving knowledge supremacy, creating an economic development board, as in Singapore, formulating comprehensive industry-wide policies, adopting omnibus laws, and implementing a shifting balance strategy. In other words, the Indonesian regulators should implement major reforms, which are similar to glasnost and perestroika in the former Soviet Union. This is to enhance Indonesian SMEs and achieve the goal of the Government of Indonesia (GoI) with respect to the optimal distinctiveness of Indonesia’s future economy. This optimal distinctiveness refers to the GoI’s policies, which focused on knowledge supremacy, an industry-wide regime, and research for empowerment.  
A LEARNING OF NEW ZEALAND: A STEP TOWARD GOOD GOVERNANCE FOR INDONESIA Indra Bastian
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

A number of public finance management reforms over the last several decades have served to improve governance in Indonesia. In too many cases, however, reform measures have failed to realize their full potential. Certainly the need for fundamental change was widely accepted. Indonesia has been examining major public finance reform initiatives in a number of jurisdictions that are relevant to Indonesia, with a view to fostering improvements in governance. Our examination of reforms in New Zealand encompassed an extensive review of the literatures. From the New Zealand's experience, it will be an input for implementing good governance in Indonesia.Keywords: New Zealand, Good Governance, Benchmark 
REPORT EMERGY: CASE STUDY IN PROVINSI DAERAH ISTIMEWA YOGYAKARTA Jatiningrum Jatiningrum; Indra Bastian
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini adalah sebuah usaha untuk menyiapkan neraca emergi dan laporan surplus-defisit emergi dan juga untuk menyajikan hasil analisis indeks emergi untuk mengakomodasi semua sumber daya alam yang menghasilkan energi yang dimiliki dan dikendalikan oleh Pemerintah Provinsi Daerah Istimewa Yogyakarta (DIY) periode 2006-2010. Pengembangan metode analisis berikutnya yang disajikan dalam laporan tersebut akan membantu pengambil kebijakan, dalam kasus ini adalah Pemerintah Provinsi Daerah Istimewa Yogyakarta, sebagai pengujian pertama yang lengkap dan berharga antara data akuntansi lingkungan dan ekonomi sebelum mengambil keputusan yang berkaitan dengan kebijakan sumber daya alam, energi, dan lingkungan.Kata kunci: Emergi, neraca emergi dan laporan surplus-defisit emergi, indeks emergi, sumber daya alam.
WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT Wihana Kirana Jaya; Anggi Rahajeng; Indra Bastian
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.708 KB) | DOI: 10.22146/jieb.6473

Abstract

A reform of tax administration in Indonesia has been carried out in several stages from 1983 to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governing body in Indonesia, which has still has not managed to meet the tax revenue target (reflected through a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties in reaching the target and demonstrating the expected performance. The goal of this paper is to stress the needs of institutional transformation in DGT. By using the Williamson Model, this study focuses on evaluating the DGT institutionally and creating an alternative institutional transformation of the DGT. The international and domestic results of ascertaining best practices conclude that the DGT needs to change gradually, not with a ‘big bang’, and by providing the more flexible authority by remaining in the structure of Traditional Department or Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organization structure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers all the systems of taxation such as service, assurance, law enforcement and supporting roles.
IS ACCOUNTING AN IMPEDIMENT TO COMPUTER INTEGRATED MANUFACTURING? Indra Bastian
Journal of Indonesian Economy and Business (JIEB) Vol 9, No 1 (1994): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.006 KB)

Abstract

Lonjakan kemajuan teknologi pabrikasi yang disebabkan kepesatan teknologi komputasi haruslah diimbangi perangkat-perangkat lain dalam dunia usaha. Perangkat akuntansi merupakan salah satu bidang yang selalu dituntut untuk segera mengantisipasi kemajuan perangkat dunia usaha maupun perangkatnya.Computer Integrated Manufacturing (CIM) merupakan salah satu bentuk kemajuan teknologi pabrikasi. Artikel ini akan membahas hubungan CIM - Akuntansi. Kontribusi artikel ini adalah 1) memberikan gambaran bentuk sistem akutansi yang dibutuhkan dalam kemajuan teknologi pabrikasi dan 2) menggugah perhailan para profesional maupun pengamat tentang kesenjangan prosedur akuntansi dengan dampak kemajuan teknologi.
Co-Authors Alfayana, Mila Sandi Anggi Rahajeng, Anggi DWI SURYANTO Jatiningrum Jatiningrum Jenri Panjaitan Khoirunnisa, Estianna Muhadjir Darwin Panggalih, Fatih Henggar Shofiyah, Indah Sukamdi Wihana Kirana Jaya