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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

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PENGARUH DANA KAPITASI DALAM MENINGKATKAN KUALITAS LAYANAN PADA FASILITAS KESEHATAN TINGKAT PERTAMA DI YOGYAKARTA Indah Shofiyah; Indra Bastian
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.
Partnership on Financing to Solve Limited Environmental Budget and Political Will as the Main Factor for Succes: Case in the Yogyakarta City Indra Bastian
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.159

Abstract

Since a regional autonomy declared in Indonesia by the Law No. 22/1999 and Law No. 25/1999, many local governments became more independent in financing of local development. Uncontrolled investment and economy activities to increase PAD can threat natural resources and result environment pollution. Eventually, the main problem of natural resources and environment conservation are a budget limitation. A limited budget has been a negative effect in an optimizing an environmental conservation effort. It is important to keep the local budget sufficiency in order to solve the environmental problems integrally and sustainable. Beside that, an identification of other factors that influence the environmental financing efforts is important to be considered.Yogyakarta City has 32,5 km2 width. It’s just 1% of total square of DIY Province. By the fact, its population density rate is the highest one in DIY as 12.246 per km2. These conditions tend to result environmental problems. But obviously, a budget allocation of Yogyakarta City for environment sector still low. It’s only 3,7% of total local budget. It should be provided for cleaning maintenance, resolve air and water pollution, and develop physical and non physical support for environmental development programs. Most of the environmental budget is allocated for general administration disbursement as 56%. However, the disbursement for operational and maintenance activities isn’t significant with the environment problems faced by the Yogyakarta City. For example, there is a solid waste disposal as 1.571 m3/days, but it is only 1.335 m3/days, which can be picked up to the final disposal unit in Piyungan. Besides, air pollution is one of the most important environment sector need to be considered. It’s only 20% of total population in Yogyakarta using mass transportation. It can be imagined that most of people prefer using private vehicle and of course it’s significant to contribute air pollution as the result of fuel emission. It can be shown by air quality inYogyakarta City nowadays is 0,9 ug/l, upper than allowed standard value 0,3 ug/l.The research will answer on how the Local Government (LG) of Yogyakarta City solves a limited budget problem to run some strategic environmental programs.
A REVIEW OF THE ACCOUNTING ROLE IN ANCIENT AND COLONIAL PERIOD: A CASE STUDY OF INDONESIAN TELECOMUNICATION INDUSTRY Bastian, Indra
Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

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Abstract

A development of accounting analysis has been a reflection of a linkage among government, industry and company. In this paper, the linkage has been legitimated as politicalfactors dominated a development of telecommunication industry and its companies. One of main findings is that accounting in Indonesia actually has been recognised since an ancient kingdom era. Some accounting practices, such as a tariff of upeti pnd mahar, have existed in ancient kingdom traditions. This means that accounting, whether in private and public sectors, has been implemented in the past. An economic recession has affected the telecommunication industry dramatically. Profit felt and a business slumped in the 1930s. A sustainability of colonial was a driver of a Japanese government’s policy on an Indonesian accounting education. The aim of the policy is to establish an administrative capability for a future colonisation government. In fact, the Indonesians took an advantage of this opportunity to support their independence movement. So, we can conclude that the accounting problems were unique in each period.
Design of government agency’s performance accountability system best practice implementation: Indonesia experience Panggalih, Fatih Henggar; Bastian, Indra
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20021

Abstract

Research aims: This study aims to explain the performance accountability system best practice implementation of Yogyakarta Special Region’s (Yogyakarta) Local Government through a valid and reliable design that is ready to be adopted and used as a role model by other local governments.Design/Methodology/Approach: This research used a qualitative method with a case study approach to reach the research objective. Research data was collected using in-depth interviews and documentation techniques.Research findings: This study succeeds in realizing a design by providing an applicable template as a recommendation tool compiled from seventeen items of success measures that are the performance accountability system’s best practices at the Yogyakarta Local Government. This study becomes more complex because it has been equipped with simulations of template filling out as well as a comparative analysis of the performance accountability system’s implementation between the Yogyakarta Local Government and the Central Java Local Government. The results of filling out the template for the Central Java Local Government revealed that 88% of the success measures have been applied, and another 12% have not.Theoretical contribution/Originality: This study provides an academic contribution as a reference related to the performance accountability system of government agencies.Practitioner/Policy implication: This study also provides a practical contribution to other local governments regarding the application of the performance accountability system’s best practices at the Yogyakarta Local Government through the design of the performance accountability system’s best practices that can be adopted and used as a role model in strengthening the performance accountability system.Research limitation/Implication: This study has limitations, namely that the researcher was unable to conduct interviews with the Ministry of Administrative and Bureaucratic Reform due to communication problems, which prevented the interview process from being carried out.
Analisis Perbedaan Pelaporan Penjualan dan Pelaporan Pembelian (Studi Kasus pada SPT Masa PPN dan SPT Tahunan PT ABC) Alfayana, Mila Sandi; Bastian, Indra
ABIS: Accounting and Business Information Systems Journal Vol 13, No 3 (2025): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i3.109017

Abstract

Tujuan penelitian: Penelitian ini bertujuan untuk menganalisis penyebab perbedaan antara angka penjualan dan pembelian yang dilaporkan pada SPT Masa PPN dan SPT Tahunan PT ABC untuk tahun pajak 2020–2022, serta mengkaji perilaku kepatuhan pajak perusahaan berdasarkan pendekatan Theory of Planned Behavior (TPB).Desain/metodologi/pendekatan: Penelitian ini menggunakan pendekatan kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur dan dokumentasi.Temuan penelitian: Hasil penelitian menunjukkan bahwa perbedaan pelaporan disebabkan oleh beberapa faktor. Temuan positif meliputi bonus dari supplier yang tidak dikenakan PPN sesuai SE-50/PJ/2012 dan pengkreditan pajak masukan yang masih dalam batas waktu menurut PMK 81/2024. Sementara itu, temuan negatif mencakup pendapatan jasa yang tidak difakturkan, penjualan tanpa faktur pajak, pemakaian sendiri tanpa pelaporan, serta kesalahan administratif pada pembelian. Temuan negatif ini umumnya terjadi akibat kurangnya pemahaman wajib pajak terhadap peraturan perpajakan. Dari sisi TPB, PT ABC menunjukkan sikap positif terhadap kewajiban perpajakan, adanya tekanan dari konsultan pajak (norma subjektif), dan persepsi kontrol perilaku yang terbantu oleh pihak eksternal, meskipun masih terdapat kendala internal.Kontribusi akademis: Penelitian ini diharapkan dapat memperkaya kajian akademik di bidang kepatuhan pajak dan pelaporan PPN, serta memberikan kontribusi terhadap penerapan TPB dalam konteks pelaporan perpajakan perusahaan.Implikasi praktis/kebijakan: Penelitian ini memberikan gambaran kepada Wajib Pajak mengenai pentingnya pemahaman regulasi, konsistensi pelaporan, serta perlunya sistem pelaporan yang lebih tertib dan terdokumentasi.Keterbatasan penelitian: Penelitian ini terbatas pada perusahaan otomotif dengan narasumber dari pihak internal, sehingga tidak mencakup perspektif otoritas pajak.  
Financial Analysis of Feasibility Development Nur Hidayah Hospital Become Type C Hospital Khoirunnisa, Estianna; Bastian, Indra
Academic Hospital Journal Vol 4, No 2 (2022)
Publisher : Rumah Sakit Akademik Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ahj.v4i2.69262

Abstract

Background: The development of a business unit is based on assessments given by competent parties both internally and externally. Nur Hidayah Hospital received a recommendation to become a Type C hospital from the Bantul District Health Office, the Association of Indonesian Hospitals (PERSI) DIY Region, and the DIY Hospital Supervisory Agency (BPRS) during visitation for the purposes of extending the operational permit of the Hospital in 2020.Objective: To determine the financial analysis of the feasibility of developing Nur Hidayah Hospital into a type C hospital.Design: This research is a qualitative descriptive method with a case study design. The data was taken at Nur Hidayah Hospital in September-October 2021. The data was obtained using questionnaires and secondary data from internal hospital. Data is processed by presentation of data and withdrawal of conclusions.Results: Based on data analysis, the Net present value (NPV) is 45,162,803,090 or positive value, with an internal rate of return (IRR) 28,48% and a payback period (PP) of 7 years and 2 months.Conclusions: The development of Nur Hidayah Hospital into a Type C hospital is feasible. The results of this study can be used by the management and the Nur Hidayah Foundation to develop the Nur Hidayah Hospital as planned.
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