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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Kebijakan dan Administrasi Publik Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business JURNAL AKUNTANSI Jurnal Proaksi International Journal of Financial, Accounting, and Management Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Akuntansi Keuangan Dan Perpajakan
Ivan Yudianto
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PARKIR DI KOTA BANDUNG Husna Hanifah, Iftitah Ardelia; Yudianto, Ivan
Jurnal Ekonomi dan Bisnis Vol 16, No 1 (2020): Edisi April 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i1.636

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana efektivitas penerimaan retribusi parkir di Kota Bandung serta evaluasi pelaksanaan pemungutannya. Jenis penelitian ini adalah applied research dengan analisis deskriptif dan time series. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan gabungan. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi pada UPT Pengelolaan Perparkiran Kota Bandung, Badan Pengelolaan Keuangan dan Aset Kota Bandung, juru parkir, dan masyarakat yang parkir di Kota Bandung. Teknik analisis data terdiri dari analisis perkembangan efektivitas retribusi parkir dengan analisis trend dan uji t dari tahun 2009 sampai tahun 2018, serta analisis teori efektivitas 7S McKinsey untuk evaluasi pelaksanaan pemungutannya. Hasil analisis data menunjukkan bahwa perkembangan efektivitas retribusi parkir signifikan dengan trend menurun dan pelaksanaan pemungutannya baik dari aspek pada dimensi strategi, struktur, sistem, skill, maupun staf dinilai belum efektif..
Bagaimana Pemerintah daerah merespon Fiscal Stress? Iqbal Lhutfi; Hamzah Ritchi; Ivan Yudianto
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 10, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.03 KB) | DOI: 10.36982/jiegmk.v10i2.840

Abstract

ABSTRACTThis study aims to find out and analyze how the response of the regency/municipality to the occurrence of fiscal stress, which is the inability of local governments to generate sufficient income in the current period to meet their expenditure. This study used descriptive qualitative approach to explore primary data information.. This study used Yogyakarta municipality and Surakarta municipality as research sample, the author conducted interviews with related parties for data collection. The results of this study found that the character of local government entities is an important factor in how the region responds to fiscal stress. Regional Original Income has significant influence on fiscal stress, high or low Regional Original Income will affect the confidence of the region in allocating the budget that will be used for public services. The higher the ability of a region in optimizing local revenue, the smaller the impact of fiscal stress on the area, and vice versa. Another response from local governments to fiscal stress is to allocate appropriate Capital Expenditures in accordance with priorities, so that regional potential will increase and attract investors, so that it will grow the economy of the region, and in the end it is expected to increase regional income in the future. In addition to avoiding fiscal stress, the regional government allocates capital expenditures from Special Allocation Funds (DAK), so that these funds if its increase or decrease have little effect on the fiscal stress, because the capital expenditure funding comes from central government transfer funds.Keywords : Fiscal Stress, Response, Yogyakarta, SurakartaABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana respon pemerintah kabupaten/kota terhadap terjadinya fiscal stress yang merupakan ketidakmampuan pemerintah daerah untuk menghasilkan pendapatan yang cukup dalam jangka waktu saat ini untuk memenuhi pengeluarannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mencoba menggali informasi data primer ke narasumber. Penelitian ini menggunakan kota yogyakarta dan kota surakarta sebagai sampel penelitian, dan penulis melakukan wawancana ke pihak terkait untuk pengumpulan data. Hasil dari penelitian ini menemukan bahwa karakter entitas pemerintah daerah adalah faktor penting bagaimana daerah tersebut merespon terjadinya fiscal stress. Pendapatan Asli Daerah memiliki pengaruh yang signifikan terhadap fiscal stress, tinggi atau rendahnya Pendapatan Asli Daerah akan mempengaruhi kepercayaan diri daerah tersebut dalam mengalokasikan anggaran belanja yang akan digunakan untuk pelayanan publik. Semakin tinggi kemampuan suatu daerah dalam mengoptimalkan pendapatan asli daerah, semakin kecil pula dampak fiscal stress pada daerah tersebut, begitu sebaliknya. Respons lain dari pemerintah daerah terhadap fiskal stress adalah dengan mengalokasikan Belanja Modal yang sesuai sesuai dengan prioritas, sehingga potensi daerah akan meningkat dan menarik investor, sehingga pada akhirnya akan menumbuhkan perekonomian daerah tersebut, dan pada akhirnya diharapkan akan meningkatkan pendapatan daerah di masa yang akan datang. Selain itu untuk menghindari fiscal stress pemerintah daerah mengalokasikan belanja modal berasal dari Dana Alokasi Khusus (DAK), sehingga dana ini apabila mengalami kenaikan atau penurunan tidak terlalu berpengaruh terhadap tingkat fiscal stress daerah tersebut, karena pembiayaan belanja modal tersebut berasal dari dana transfer pemerintah pusat.Kata kunci : Fiscal Stress, Respon, Yogyakarta, Surakarta
The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance Hani Hanifah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.007 KB) | DOI: 10.24198/jaab.v2i1.20428

Abstract

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test indicates the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption not affect taxpayer compliance.
The Influence of Internal Control System, Information Technology Utilization, and Organizational Commitment on Government Accountability Performance Dena Handayani; Ivan Yudianto; Nunuy Nur Afiah
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.26120

Abstract

Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists of 5 local government working unit. The data analysis technique in this study uses multiple linear regression. The results of this study indicate that partially and simultaneously, there is a positive and significant influence between the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. 
Implementation of Village Fund Management Irman Nurhakim; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.379 KB) | DOI: 10.24198/jaab.v1i2.18346

Abstract

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.
Factors Affecting Information Quality of Local Government Financial Statement Fakhri Triasa Anggriawan; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.483 KB) | DOI: 10.24198/jaab.v1i1.15652

Abstract

This study aims to determine the factors that affect the information quality of West Bandung District local government financial information. Government financial statement should meet qualitative characteristics. This research uses qualitative method and data completion with interview technique and reports to 17 informants, which are heads of sub finance section in Regional Work Units of West Bandung District. Data analysis is done by data reduction, then presents data and conclude data obtained according to the data analysis method for qualitative research. The results of this study indicate the factors that affect the information quality of West Bandung District Financial Statements are the application of Government Accounting Standards, human resources quality, internal control system, utilization of information technology, organizational commitment, the role of internal auditors, assets, external factors, and the operational fund management of special schools for West Bandung District Education Office.
The Role of Government Internal Control Systems and Utilization of Information Technology in Quality Reports Evelytha Goutama; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.96 KB) | DOI: 10.24198/jaab.v2i1.20430

Abstract

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method of data analysis for qualitative research. The results showed that the implementation of the government internal control system and the use of information technology in improving the quality of reports on local-owned asset reports in Government of Bandung City, Subang Regency, and West Bandung Regency were well implemented. Each region has problems related to the management of the different local-owned asset.
The Influence of Application Government Internal Control System, Asset Management and Human Resources Competencies to Financial Accountability Sabrina Nur Fhadillah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.433 KB) | DOI: 10.24198/jaab.v1i1.18796

Abstract

TThis research aims to examine the influence of the application of government internal control system, asset management, and human resources competencies toward financial accountability of Bandung Municipal Government. Survey research was conducted in 27 Local Work Unit of Bandung Municipal. This research using the descriptive-quantitative method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires. The respondent of this research is an auditor, staff of finance, and asset management. Method of data analysis used by this research is multiple linear regression that assisted with SPSS software. The result of this research showed that: (1) The application of Government Internal Control System significantly influence financial accountability of Bandung Municipal Government with 0,016640 percentage or 1,166%; (2) Asset management significantly influence financial accountability of Bandung Municipal Government with 0,423200 percentage or 42,32%; (3) The human resource competencies significantly influence financial accountability of Bandung Municipal Government with 0,356208 percentage or 35,62%. Also, the simultaneous influence of government internal control system, asset management, and human resources competencies to financial accountability are 79.6%, and amount of the rest is 20,4% affected by another factor outside of this research. In Local Work Unit, Bandung municipal still need supervision about accountability and recording to local asset and improve commitment leader. With the expected improvements in the government's financial statements, the financial statements of Bandung municipal could be better in 2017.
The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs) Sizka Rismaningsih Lestary; Memed Sueb; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31998

Abstract

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.
Analysis of Factors that Influence Taxpayers Compliance in Fulfilling Taxation Obligations Ayu Fuady Sania; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.535 KB) | DOI: 10.24198/jaab.v1i2.18270

Abstract

This study aims to determine the factors that affect taxpayer compliance. This research uses taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research are e-Commerce business actor who uses an online marketplace. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded that taxpayer awareness, moral obligations, and the quality of tax service simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the taxpayer awareness, and the quality of tax service has a positive and significant effect on taxpayer compliance, while the moral obligation has not a positive and significant effect on taxpayer compliance.
Co-Authors Ade Amelia Manalu Agus Puji Priyono Andini Dwiyanti Anggraeni, Windi Ariesti Ayu Fuady Sania Dena Handayani Dheandra Merza Hanifah Evelytha Goutama Faesal Fazlurahman Fakhri Triasa Anggriawan Farhan Khairullah Fitri Fitri Hamzah Ritchi Hani Hanifah Husna Hanifah, Iftitah Ardelia Hutama, Rifqi Subhanullah Iqbal Lhutfi Iqbal Lhutfi Irman Nurhakim Kusumadewi, Veronika Perwita Memed Sueb Muhammad Dahlan Muhammad Ikhsan Bella Nasution, Ichlasul Amin Ni Komang Sri Laksmiwati Nunuy Nur Afiah Rayhan Saddam Arazy Sabrina Nur Fhadillah Salsabila Ar-Ruum Sayoga Sandrina, Merin Eka Shandy Cahya Febriana Shinta Sari Sizka Rismaningsih Lestary Sofik Handoyo Sri Mulyani Sri Mulyani Sri Mulyani Syaiful Anas Syaiful Ikhsan Tanisya Aulia Fadilla