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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Akuntansi Multiparadigma Infestasi E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen & Keuangan INFO ARTHA Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Pengabdian Dharma Laksana Akbis: Media Riset Akuntansi dan Bisnis Jurnal Bina Manajemen Jurnal Ilmiah Publika Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal USAHA Jurnal Akuntansi dan Keuangan (JAK) Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Applied Accounting And Business (JAAB) Jurnal Manajemen Perbendaharaan Jurnalku Wahana Jurnal Studi Pemerintahan dan Akuntabilitas e-Jurnal Apresiasi Ekonomi Education Journal: Journal Educational Research and Development Land Journal Jurnal Akademi Akuntansi Indonesia Padang SENMEA JAS (Jurnal Akuntansi Syariah)

Biswan, Ali Tafriji

Politeknik Keuangan Negara STAN

Author-ID : 2609362

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERAN BEYOND BUDGETING ENTRY SCAN UNTUK MENGATASI PERMASALAHAN PENGANGGARAN SEKTOR PUBLIK Ali Tafriji Biswan; Hendro Try Widianto
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10018

Abstrak: Peran Beyond Budgeting Entry Scan untuk Mengatasi Permasalahan Penganggaran Sektor Publik. Penelitian ini memiliki tujuan untuk mengidentifikasi dan menelaah permasalahan penganggaran pada Badan Layanan Umum (BLU) sebuah perguruan tinggi berdasarkan prinsip beyond budgeting. Metode yang digunakan adalah studi kasus terhadap sejumlah petinggi Politeknik Keuangan Negara STAN. Hasil penelitian menunjukkan bahwa berdasarkan Beyond Budgeting Entry Scan (BBES), terdapat tiga permasalahan utama penganggaran yakni kurangnya responsivitas anggaran, rendahnya level keterlibatan proses penyusunan anggaran, dan inefisiensi distribusi sumber daya. Penganggaran yang responsif, keterlibatan penyusunannya, dan distribusi sumber daya efisien merupakan kunci mengatasi permasalahan penganggaran sektor publik. Abstract: The role of BBES to Overcome Public Sector Problems to Overcome Public Sector Budgeting Problems. This study aims to identify and examine budgeting problems at the Public Service Board (BLU) of a tertiary institution based on the principle of beyond budgeting. The method used is a case study of several officials of the STAN State Financial Polytechnic. The results showed that based on the Beyond Budgeting Entry Scan (BBES), there were three main budgeting problems namely lack of budget responsiveness, low levels of involvement in the budgeting process, and inefficiency in resource distribution. Responsive budgeting, involvement in its preparation, and efficient distribution of resources are vital to overcoming the problem of public sector budgeting.

RANTAI NILAI PADA AUDIT SEKTOR PUBLIK Ali Tafriji Biswan; Emir Fahreza Zarnedi
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Rantai Nilai pada Audit Sektor Publik. Penelitian ini bertujuan untuk menentukan pemetaan dan penerapan rantai nilai audit pada Inspektorat Jenderal Kementerian Keuangan. Peneliti menggunakan metode studi eksploratif, yang didasarkan atas pengamatan, wawancara, dan telaah teoretis. Penelitian ini menunjukkan bahwa proses bisnis audit dapat dipetakan dalam kerangka rantai nilai dilihat dari sisi aktivitas utama maupun aktivitas pendukung. Selain itu, penerapannya memberikan nilai tambah bagi pengguna. Namun, peneliti masih menemukan kelemahan dalam penerapan konsep rantai nilai, yaitu proses bisnis yang belum dituangkan dalam format baku, seperti Standar Operasional Prosedur. Abstract: The Value Chain on Public Sector Auditing. This study aims to determine the mapping and application of the auditing value chain at the General Inspectorate of the Ministry of Finance. Researchers use exploratory study method, which is based on observations, interviews, and theoretical studies. This study shows that the audit business process can be mapped in the value chain framework seen from the main and supporting activities. In addition, its application provides value added to users. However, the researchers still find the weaknesses in its application, namely that business processes that have not been set forth in standard formats, such as Standard Operating Procedures.

IMPLEMENTASI JUST IN TIME LAYANAN PENERBITAN NOMOR POKOK WAJIB PAJAK Ali Tafriji Biswan; Ferianto Wardani
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Implementasi Just in Time Layanan Penerbitan Nomor Pokok Wajib Pajak. Penelitian ini memiliki tujuan untuk menganalisis penerapan Just-in-Time (JIT) untuk proses penerbitan Nomor Pokok Wajib Pajak (NPWP) melalui Pelayanan Terpadu Satu Pintu pada Badan Koordinasi Penanaman Modal (BKPM). Metode yang digunakan adalah deskripsi kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa layanan penerbitan NPWP merupakan implementasi konsep JIT dengan kesesuaian karakteristik yakni pull system, cellular manufacturing, serta time and resources reduction. Selain itu, keseluruhan proses layanan jasa dapat dilakukan oleh satu petugas multiskilled dalam satu loket. Abstract: Just in Time Implementation on The Issuance Of Taxpayer Identification Number. This study aims to analyze the implementation of Just-in-Time (JIT) for the issuance of a Taxpayer Identification Number (NPWP) through one stop integrated services at Investment Coordinating Board. The method of this research is a qualitative description with case study approach. The results showed that NPWP issuance services represent as an implementation of JIT concept with its characteristics of pull systems, cellular manufacturing, and time and resources reduction. In addition, the entire service process can be performed by one multiskilled officer in a counter.

Co-Authors Abdul Aziz Aden, Salsabiyla Adiswastika, Sinta Alaika, Abdullah Aziz Alhadi, Fajar Alhadi Alim Fatimah Annisa Isnaini Maharotun Danial, Ahmad Defian Panji Ponco Kusumo Dwi Prasetyo Utomo, Dwi Prasetyo Emir Fahreza Zarnedi Emmir, Arga Fahlevi, Muhammad Rizah Farida, Fitria Nur Febrianti, Hanifah Rizky Dwi Ferianto Wardani Fitri Irka Wahyu Niansyah Hany, Sharah Puan Hasyim Azhari Hendro Try Widianto Heni Sulastri Hermanda, Ilham Hidayat, Fikri Iklima Devi Grafitanti Ilham Hermanda Imapo , Yanuar Fiskar Imapo, Yanuar Fiskar Januwardhani, Filistea Glory Chantika Khaq, M Zainul Larasati Larasati Lidya Primta Surbakti Malelak, Claudya Margareth Larasati Mardiyani, Nabilah Mariana, Azizah Melvin Rosyadi Putra Nabila Maharani Agfi Nastiti Wirastuti Negari, Muthi’a Sekhar Perdana Putra, Hardana Gading Prayoga, Akhdan Nur Purwana, Aditya Subur Retno Dwi Larasati Rossari, Priscilla Oktiva Sandi, Hendrik Heri Sholikhah, Mar'atus Subakti, Lidya Primta Supriyadi, Agung Syahirul Alim Syahrurrahmah, Nur Wahyu Andika Widiastiti, Komang Andriliani Winarto, Tjahyo Yoga Arif Wicaksono Zanuar Arifin

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