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All Journal Buletin Studi Ekonomi International Journal of Nusantara Islam Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara IQTISHADIA QIJIS (Qudus International Journal Of Islamic Studies) Global Review of Islamic Economics and Business Tazkia Islamic Finance and Business Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Al-Muzara'ah Jurnal Ekonomi & Keuangan Islam Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial International Journal of Zakat (IJAZ) Jurnal Akademi Akuntansi (JAA) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi International Journal of Islamic Business and Economics (IJIBEC)

Siswantoro, Dodik

Departemen Akuntansi Universitas Indonesia

Author-ID : 2489415

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 33 Documents Claim Missing Document

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Transformation Proposal for Tax Audit Policy in Indonesia: A Comparative Study on the Implementation of Tax Audit Policy in the Netherlands Vishnu Juwono; Lucas Filberto Sardjono; Lambang Pujo Nagoro; Esi Sekar Rini; Dodik Siswantoro
Jurnal Borneo Administrator Vol 18 No 1 (2022): April 2022
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v18i1.886

A tax audit policy is intended to increase taxpayer compliance and trust towards tax authority. In Indonesia, the low level of trust carried out by tax audits observed from the taxpayer compliance level shows the shortcoming of implementing the tax audit system. Based on this phenomenon, this study is conducted to describe problems regarding the implementation of tax audit policy in Indonesia and provide recommendations for the Indonesian tax authority to transform tax audit policy practised by the tax audit system in the Netherlands. The Netherlands was selected as the research site, for this country is one of the OECD pioneers and has been part of AEoI. This study applied a qualitative approach. An in-depth interview was used to collect the data from competent parties in tax audits, both in Indonesia and the Netherlands. The findings showed that two factors caused the shortcoming of the tax audit system in Indonesia. First, the database was not maximal due to nonoptimal digitalisation and data integration. Second, the selection system for taxpayers to be audited was closed. Therefore, this study recommends that tax authorities in Indonesia develop an accountable and reliable tax audit system as implemented by tax authorities in the Netherlands. Tax audit optimisation can be done by increasing the database through digitalisation and data integration to facilitate information exchange. After implementing policy transformation, it is expected that taxpayer compliance and tax legitimacy will also increase

The Effect of Budget Management Quality and Internal Audit to Financial Statement Quality in the Ministries and Agencies Muhammad Ramdhan Inayattulloh; Dodik Siswantoro
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The government’s financial statement represents the state’s financial management accountability. This research aims to analyze the factors that influence the quality of the state’s financial statement using the variables of the state’s budget management quality and internal audit. This research observed 52 data that covered the period of 2015 – 2017 using the multiple linear regression analysis based on data panel. The variable also uses control variable to analyze data properly such as size and work unit. Results of the research suggest that the budget management quality and internal audit has a positive effect on the central government’s financial statement quality. This is also supported by correlation test of Pearson. Each ministry and agency should be empowered the budget management quality and internal audit to support the financial statement quality in ministries and agencies. As public sector institution control of budget should be the main concern to create good financial statement quality. This may the first paper which analyze factors of budget management quality and internal audit to financial statement quality in ministries and agencies. Research in public sector especially for government is rare as the data may not be available.

THE AWARENESS, PREFERENCE AND DISTINCTIVENESS OF ISLAMIC HOME FINANCING TYPE IN INDONESIA Dodik Siswantoro
Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.621 KB)

Abstract: The Awareness, Preference and Distinctiveness Of Islamic Home Financing Type In Indonesia. This study attempts to evaluate public awareness of domestic financing that enhance Islamic Shari'a on it. Islamic banks have grown so rapidly in Indonesia and also offer financing for household finance products. But not all Islamic banks offer financing for households because it requires strong funding for long-term project and a good credit analysis to meet the payback period. Data analysis in this study using factor analysis, Likert scale and preference information, it also conduct an analysis of website information content and can enrich the study respondents. The results of the study is a diversified financial schemes that need to be analyzed further, and significance is an important issue to promote this finance program. Abstrak: Kesadaran, Preferensi dan Kekhasan Jenis Pembiayaan Berbasis Syariat Islam di Indonesia. Penelitian ini mencoba untuk mengevaluasi kesadaran masyarakat terhadap pembiayaan untuk rumah tangga secara syariat Islam. Bank syariah telah tumbuh begitu cepat di Indonesia dan juga menawarkan produk pembiayaan untuk rumah tangga. Tetapi tidak semua bank syariah dapat menawarkan pembiayaan untuk rumah tangga karena membutuhkan pendanaan yang kuat untuk proyek jangka panjang dan analisis kredit yang baik untuk memenuhi payback period-nya. Analisis data dalam penelitian ini menggunakan analisis faktor, skala likert dan informasi preferensi, dilakukan juga analisis isi informasi website dan responden untuk dapat memperkaya penelitian. Hasil dari penelitian adalah diversifikasi skema pembiayaan perlu dianalisis lebih lanjut, serta signifikansi merupakan masalah penting untuk mensosialisasikan program ini. Kata kunci : Rumah tangga, pembiayaan, syariat Islam, kredit bank

Analysis the Effect of Macroeconomic Indicators and Specific-Firm Characteristic as Determinant Profitability of Islamic Banks in Asia Lupita Widyaningrum; Dodik Siswantoro
Global Review of Islamic Economics and Business Vol 2, No 2 (2014)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

: The purpose of this study is to examine the effect of macroeconomic indicators and specific-firm characteristics on the profitability of Islamic banks in Asia for period 2008-2012. Macroeconomic indicators using variables GDP growth and inflation, while the firm-specific characteristics using variables leverage, capitalization, operating expense, asset quality, number of branches, and firm size. Bank profitability measured by ROA and ROE. Research method using Ordinary Least Squares regression (OLS) to process the data types unbalanced panels and balanced panel. Unbalanced panel using sample of 42 Islamic banks with 188 observations, while on balanced panel using sample of 28 Islamic banks with 140 observations. The result of this research shows that capitalization, firm size, GDP growth, and inflation are determinants affecting ROA with positive and significant influence, while operating expense and leverage are significantly negative determinants that affect ROA. Asset quality and number of branches had no significant influence to ROA. The research also shows that determinant factors that affect ROE with positive and significant influence are captalization, number of branch, GDP growth, and inflation, while operating expense, and asset quality are determinants that affect significantly negative to ROE. Leverage and firm size don’t have significant influence to ROE. These results expected to be useful as a consideration material to improve the performance of Islamic banking, especially in Indonesia in order to compete with Islamic banking in Asia.

The Value-Added of Internal Audit Function in Government of Indonesia Elychia Roly Putri; Dodik Siswantoro
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3656

The purpose of this study is to evaluate the value-added of the internal audit provided by Inspektorat Jenderal to Direktorat Jenderal X. The motivation of the research is due to research on the value-added is still needed, especially in the Indonesian government sector. Data collection techniques were carried out through questionnaires, interviews, and documents relevant to the research. The data analysis was carried out by referring to the conceptual framework to measure the value-added of internal audit. The results of this study indicate that the internal audit activities of Inspektorat Jenderal have contributed to providing value-added for Direktorat Jenderal X. The creation of value-added provided by Inspektorat Jenderal is influenced by the evaluation of the effectiveness of Governance, Risk Management, and Internal Control (GRC) at Direktorat Jenderal X and the effectiveness of internal audit activities.

Implikasi Proksi Aset, Profitabilitas dan Jenis Industri pada Islamic Social Reporting (ISR) Debby Faras Ayu; Dodik Siswantoro
AL-MUZARA'AH Vol. 1 No. 1 (2013): AL-MUZARA'AH (June 2013)
Publisher : Department of Islamic Economics, IPB University

Jakarta Islamic Index (JII) is a reference for investors to place their fund in Indonesia Stock Exchange which is in line with Islamic teaching. It has a specific requirements (screening process) which must be passed by one stock to be included in JII. Nevertheless, the screening process of JII composition is seen to have limitations because the process is merely based on the quantitative and qualitative criteria. Therefore, this research explores and analyzes the deeper aspects (Othman, et al., 2009) which is called as Islamic Social Reporting (ISR). ISR analyzes the compliance to Islamic teaching application from the company perspective. The research period is from the year of 2006 until 2008, while the research sample is taken from companies listed in the JII. This research adopts full interaction model to determine significant factors of ISR. Previous research did not apply the interaction model theory, i.e. the Difference in Difference (DiD) theory1. It can show meaningful existence of dummy variable with other proxies. The proxies used in this study are industry type, company size, and profitability. The results show that there are no differences among the industry type, while the company size affects the ISR.

Characteristics of Local Government as Zakat (tithe) Collector in Aceh Province, Indonesia Dodik Siswantoro
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1835

This paper aims to analyze the characteristics of local government as zakat collector in Aceh, Indonesia. In Aceh province, zakat can be collected by the government as original regional income in the local budget. This study uses primary and secondary data gathered from an in-depth interview and the audit boardâ€™s database. The interview was conducted in June 2013 in Aceh at BaitulMal and local administrative offices. Only 6 out of 23 local governments collected zakat. Data is analyzed based on descriptive statistics and crosstab analysis. The paper provides evidence that most local governments did not collect zakat as original regional income and present the expenditure accordingly and explicitly. It is also found that the special allocation fund has a significant negative correlation with zakat collection. While significant differences are evidenced between local governments that collect zakat on original regional income, budget surplus, asset, fixed asset and debt. Local governments that have not collected zakat yet as original regional income in their local budget can learn from regions that have. Some specific characteristics may influence regions that have collected zakat in their regional budgets.

Preparedness Response of Indonesian Tax Offices Concerning the Zakat as a Taxable-Income Deduction Dodik Siswantoro; Sri Nurhayati
International Journal of Zakat Vol 1 No 1 (2016)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This paper aims to analyze the preparedness response of tax offices on the issue of the zakat as a taxable-income deduction. Act No. 17/2000, at the top level, and Government regulation No. 60/2010 supports this policy in detail. However, many people do not claim restitution regarding this policy. This paper uses primary data gathered from phone interviews. Seven tax offices, including service centers, were interviewed in March 2012. The paper provides evidence that each tax office had different responses, provided less information, and acted unsupportive on the issue. In addition, the process of restitution for tax claims is difficult and unfavorable from the zakat payer’s perspective. New tax regulations must be supported by clear information socialization and efficient tax restitution process from tax the office. Otherwise, it would not be effective as the benefits may be smaller than the effort. Keywords: Zakat, tax office, response, Indonesia, preparedness

PRAKTIK DAN KARAKTERISTIK GADAI SYARIAH DI INDONESIA Naida Nur Alfisyahri; Dodik Siswantoro
Share: Jurnal Ekonomi dan Keuangan Islam Vol 1, No 2 (2012)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

The practice of pawn has grown so fast in Indonesia until the last 2010 as society needed fund easily to meet their basic need such as for school fee and debt payment. This inspired some Islamic banks and pawn shops to participate in providing this service. In fact, some Islamic banks were interested in offering this service and one pawn shop which spin off their unit to Islamic one to provide this service. Thus, this research was conducted to analyze Islamic pawn (rahn) practices in Indonesia. It focuses in the practice and characteristics of pawn service on Islamic bank and pawn shop. In addition, characteristics of interested clients would be an interesting issue that is needed to be explored further. The result may indicate that Islamic banks still less efficient due to insufficient funds and pawn shop has inherent expertise in this area. In addition, precautionary motive may dominant from clientâ€™s perspective and shariah compliances are main factors why they chose rahn. =========================================== Sampai akhir 2010, praktik Gadai di Indonesia tumbuh sangat cepat seiring dengan meningkatnya kebutuhan masyarakat akan dana cepat untuk memenuhi kebutuhan dasar mereka. Faktor ini menginspirasi beberapa bank syariah dan lembaga pegadaian untuk membuka layanan jasa gadai di tempat mereka. Faktanya, ada beberapa bank syariah yang tertarik untuk membuka layanan jasa dengan berbasis syariah dan malah sebuah perusahaan penggadaian melakukan spin off terhadap unit usaha mereka untuk melakukan pelayanan yang berbasis syariah. Penelitian ini bertujuan untuk menganalisis praktik gadai syariah di Indonesia. Fokus kajian ini terletak pada praktik dan karakteristik dari pelayanan gadai pada perbankan syariah dan Pegadaian Syariah. Selain itu, karakteristik nasabah juga menjadi isu penting untuk dikaji. Hasil kajian ini mengindikasikan bahwa praktik gadai di perbankan syariah masih kurang efisien dibandingkan dengan praktik di Pegadaian Syariah akibat terbatasnya jumlah dana yang tersedia, dan minimnya pengalaman mereka bermain dalam sektor ini. Dari perspektif nasabah, motif keamanan dan kesesuaiannya dengan ketentuan syariah masih menjadi faktor dominan dalam pemilihan gadai syariah.

KARAKTERISTIK BANK LIKUIDASI DAN RESTRUKTURISASI DI INDONESIA Siswantoro, Dodik
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2
Publisher : UI Scholars Hub

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

Monetary crisis, which leads to unstable economic condition, has caused a number of banks being liquidated. This research is conducted by using major accounting ratios in order to identify the characteristics of liquidated and restructured banks, of which are listed in Jakarta Stock Exchange. The growth of bank industry was highly related with Paket Oktober 1988. This condition is marked by increasing number of banks, from 40 companies in 1988 to 240 companies in 1994. This research is conducted based on a three period financial information, commencing 1994 to 1996. Proven hypothesis concludes that the number of restructured banks is greater than of liquidated banks. On the other hand, the hypothesis related to leverage and gain has failed to be proven. However, the big sample that can be analyzed through boxplot may be the caused to this result.

Co-Authors A Muh Fadhil Wiguna A.A. Ketut Agung Cahyawan W Abdul Ghafar Ismail Abdul Ghafar Ismail Abdullah, Wasilah Agus Munandar Agus Munandar, Agus Anak Agung Istri Sri Wiadnyani Andri Satria Himawan Anggia Rizki Nurpratiwi Anisa Ramadhini Trianaputri Debby Faras Ayu Dewi, Miranti Kartika Elychia Roly Putri Esi Sekar Rini Jessica Vianto Khan, Muhammad Arsalan Khan, Muhammad Arsalan Khoirunnisa, Khoirunnisa Hasna Nuzulia Yusmina Lambang Pujo Nagoro Lucas Filberto Sardjono Lupita Widyaningrum Mohammad Soleh Nurzaman Muhammad Ramdhan Inayattulloh Naida Nur Alfisyahri Naida Nur Alfisyahri, Naida Nur Pratiwi, Maisya Rahman, Abid Ur Rahman, Abid Ur Rhamdania, Hannyva Riszka Indriani Sary Hendryani SATRIYAS ILYAS Shahul Hameed Mohamed Ibrahim Shahul Hameed Mohamed Ibrahim Silvino Violita, Evony Slamet Raharjo, Soemarso Sri Nurhayati Sri Nurhayati Sri Nurhayati Vishnu Juwono, Vishnu Wijoseno Lelono

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