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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 Social Society 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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The Impact of Tax Incentives on Foreign Direct Investment: The Case of Tax Holiday and Corporate Income Tax Rates in Indonesia Muhammad Ikhsan Bella; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.34397

Abstract

This study aims to analyse the impact of tax incentives, namely tax holidays and corporate income tax rates, on Foreign Direct Investment (FDI) in Indonesia from 1981 to 2020. The sampling technique used in this study was purposive sampling so that 40 samples were obtained from 1981 until 2020 of each variable, namely FDI inflows as the dependent variable, tax holiday and corporate income tax rates as independent variables, and gross domestic product growth, inflation, and trade openness as control variables. Analysis of the data used in this study is the method of multiple regression analysis. This study consisted of two models, namely testing without control variables and with control variables. The study results without control variables show that the tax holiday positively and significantly affects FDI inflows. In contrast, the corporate income tax rate has a negative and significant effect on FDI inflows. The study results with control variables show that the tax holiday positively and significantly affects FDI inflows, income tax rates, and trade openness negatively and significantly affects FDI inflows. In contrast, Gross Domestic Product (GDP) growth and inflation have no significant effect on FDI inflows.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PENATAUSAHAAN ASET TETAP SEBAGAI VARIABEL INTERVENING (Studi pada BPKA Kota Bandung) Faesal Fazlurahman; Nunuy Nur Afiah; Ivan Yudianto
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Abstract

The purpose of this study was to examine the effect of the use of information technology (IT) and the government's internal control system (SPIP) on the quality of local government financial statements (LKPD) by administering fixed assets as an intervening variable. the determination of the sample is determined by simple random sampling with the Slovin formula. The data source is primary data from the results of the questionnaire distributed and processed by path analysis. This study resulted in SPIP and the administration of fixed assets partially and simultaneously had a positive and significant effect on the quality of LKPD. However, the partial use of IT has a positive but not significant effect on the quality of LKPD. Then the partial and simultaneous use of IT and SPIP has a significant positive effect on the administration of fixed assets. In addition, the administration of fixed assets proved to be able to partially mediate the effect of the use of IT and SPIP on the quality of LKPD.
Analysis of the Financial Condition West Java Provincial Government, Indonesia sofik handoyo; Syaiful Anas; Ivan Yudianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1262.137 KB) | DOI: 10.22146/jkap.37046

Abstract

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.
Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Iqbal Lhutfi; Hamzah Ritchi; Ivan Yudianto
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1727

Abstract

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.
Analysis of Factors Affecting the Level Of E-Government Implementation in West Java Syaiful Ikhsan; Nunuy Nur Afiah; Ivan Yudianto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1491

Abstract

In order to increase public accountability, transparency, and so that the government is more effective and efficient in running the government. Local governments use a tool called e-government. Not only has the objectives of transparency and accountability, the use of e-government application systems is expected to be able to improve the performance of local governments to be more economical, efficient and effective. This study aims to examine the effect of PAD, capital expenditure, financing revenue, PDRB, education level, and population factors on the e-government index value. Data analysis used linear regression analysis with quantitative research methods. The results of the study based on linear regression indicate that the PAD, capital expenditure, financing revenue, PDRB, and population factors have a positive effect on the e-government index value in regency / municipal governments in West Java.
Determinan Intensi Kepatuhan Wajib Pajak Pelaku Bisnis Online Berdasarkan Theory of Planned Behavior Anggraeni, Windi Ariesti; Dahlan, Muhammad; Yudianto, Ivan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.954 KB) | DOI: 10.36418/syntax-literate.v6i4.1007

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis determinan intensi kepatuhan wajib pajak pelaku bisnis online berdasarkan konsep theory of planned behavior (teori perilaku terencana) yang diproksikan sebagai sikap, norma subjektif dan kontrol perilaku. Penelitian ini menggunakan sampel dari pelaku bisnis online yang telah terdaftar sebagai Wajib Pajak sebanyak 100 responden. Teknik analisis data untuk menguji hipotesis menggunakan analisis regresi berganda. Hasil analisis menunjukkan bahwa sikap, norma subjektif, dan kontrol perilaku secara parsial dan simultan berpengaruh signifikan dan positif terhadap intensi kepatuhan wajib pajak.
Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis Andini Dwiyanti; Nunuy Nur Afiah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.44585

Abstract

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of capability), organizational commitment (proxy of rationalization), and individual morality (proxy of ego) do not affect fraud tendencies. 
Analysis of the Financial Condition West Java Provincial Government, Indonesia Sofik Handoyo; Syaiful Anas; Ivan Yudianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.37046

Abstract

The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.
Pengaruh Implementasi Good Government Governance Pada Kualitas Pelayanan Publik (Studi Pada Pemerintah Daerah Di Indonesia) Shinta Sari; Ivan Yudianto; Sri Mulyani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.8748

Abstract

This research aims to analyze the influence of governance implementation on the quality of public services. The research uses a quantitative research approach using secondary data from the 2022 regional government administration report. The results of the research show that of the 5 principles of good governance adopted from the principles issued by the KNKG, transparency, accountability, legal culture and equality and fairness have a significant effect and positive on the quality of public services at a significance level of 10%. Meanwhile, democratic principles do not have a significant effect on the quality of public services at a significance level of 10%. However, simultaneously good governance on the quality of public services shows a line coefficient of 0.813 with a p-value of 0.000. This means that good public governance has a significant and positive influence on the quality of public services at a significance level of 10% Keywords: Good Government Governance, Quality of Public Services
Analisis Kondisi Keuangan Pemerintah Daerah Berdasarkan Model Sistem Pemantauan Tren Keuangan (SPTK) Ni Komang Sri Laksmiwati; Ivan Yudianto
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.897

Abstract

Local Government Financial Statements (LKPD) are made as a form of accountability and transparency in the implementation of government activities. From the figures in the LKPD, analyses can be carried out related to the financial condition of the region. The purpose of this study is to provide an overview of the financial condition and financial trends of the Badung Regency Government in 2018-2022 based on the Financial Trend Monitoring System (FTMS) model which consists of 3 dimensions and 15 indicators. This research is a descriptive analysis conducted by descriptive statistical analysis based on secondary data in the form of LHP on LKPD Badung Regency 2018-2022 and interviews to confirm the cause of the decline in the financial trend of an indicator. The results of this study are as many as 11 of the 15 existing indicators experienced a positive (good) trend for 5 (five) years including the Operating Income indicator, PAD per Expenditure Ratio, Government Cash Ratio, Cash and Receivables Ratio, Current Asset Ratio, Short-Term Debt, Long-Term Debt, Revenue per Debt, Financial Balance, Financial Flexibility, and Infrastructure Maintenance. Meanwhile, the other 4 indicators experienced a negative trend (not good) consisting of indicators of Revenue per Personnel Expenditure, Independence Ratio, Intergovernmental Ratio, and Income per Capita.
Co-Authors Ade Amelia Manalu Agus Puji Priyono Andini Dwiyanti Anggraeni, Windi Ariesti Annisa Nabila Hasan Asfarina, Shalma 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