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<![CDATA[Pengaruh Kondisi Keuangan Wajib Pajak dan Modernisasi Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Hiburan ]]>
<![CDATA[Rayhan Saddam Arazy]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/trending.v2i1.1915
<![CDATA[The research was carried out in Bandung City using the research facility of the entertainment venue that is located in Bandung. The study aims to analyze the impact of tax obligation financial conditions and tax administration modernization on entertainment tax compliance in Bandung. Looking at the entertainment tax revenue in Bandung over the past five years has been fluctuating and tax revenues in several years have still not reached the target. This research uses a method of causal comparative analysis, which aims to explain the cause-effect relationship between independent and dependent variables by testing the hypothesis. To collect data using the method of disseminating questionnaires to respondents.Based on the chi-square testing of this study, the variable financial conditions of tax obligations have a significant impact on tax compliance and tax administration modernization have a major impact on entertainment tax obligation compliance in Bandung. And based on the coefficient-contingency test, this study showed that the strong enough relationship between the taxable financial condition variable and taxable compliance is 0.274 and the strongest enough relationship among the tax administration modernization variable to entertainment tax compliance in Bandung is 0.496.]]>
<![CDATA[Pengaruh Komitmen Pimpinan dan Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Barang Milik Daerah Kota Cimahi ]]>
<![CDATA[Salsabila Ar-Ruum Sayoga]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/trending.v2i1.1916
<![CDATA[The accountability of regional property management is something that must be proven in reality for the obligations carried out by the agency. Leadership commitment is one of the factors to realise the accountability of regional property management, for a high sense of involvement and loyalty to the organisation, the leader will obey the spoken commitment. Likewise, the competence of the apparatus seen from the ability, expertise, knowledge, and attitude of responsibility for their duties can realise the accountability of the management of regional property. The purpose of this study was to determine whether the Commitment of Leaders and Apparatus Competence to the Accountability of Regional Property Management in Cimahi City (Research on the Cimahi City Regional Work Unit). This research uses Quantitative Methods with descriptive and verification approaches (Path Analysis). The sampling technique used a saturated sample technique, obtained 30 respondents from each Cimahi City Regional Work Unit. Data collection was carried out by distributing questionnaires to the Head of Service as the Goods User and Employees who served as the Goods Manager of each Regional Work Unit. The results of this study indicate that, leadership commitment has a positive but insignificant effect on the accountability of regional property management, apparatus competence has a positive and significant effect on the accountability of regional property management, and leadership commitment has a positive but insignificant effect on the accountability of regional property management mediated through apparatus competence.]]>
<![CDATA[Comparative Study on Financial Performance of Higher Education Legal Entities (PTN-BH) Before and During the Covid-19 Pandemic ]]>
<![CDATA[Kusumadewi, Veronika Perwita]]>;
<![CDATA[Yudianto, Ivan]]>
<![CDATA[ Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jpak.v12i1.61294
<![CDATA[This study aims to determine the financial performance of Higher Education Legal Entities (PTN-BH) before and during the Covid-19 pandemic by using financial ratio assessments. The sampling technique was carried out using a purposive sampling method so that a total sample of 10 PTN-BH was obtained. The type of data used in this research is secondary data in the form of published financial report documents. The indicators for measuring financial performance consist of CR (Current Ratio), ROA (Return on Assets), ROE (Return on Equity), POBO (Operating Income to Operating Expenses) and FAT (Fixed Asset Turnover). Data analysis was performed using paired sample t test and Wilcoxon test. The results showed that there was no significant difference between PTN-BH before and during the Covid-19 pandemic in the ratios of ROA, ROE, POBO and FAT. While there are significant differences in the CR ratio.]]>
<![CDATA[Analisis Kinerja Keuangan Retribusi Pelayanan Parkir di Tepi Jalan Umum pada Pemerintah Kabupaten Sumedang Tahun Anggaran 2018-2022 ]]>
<![CDATA[Tanisya Aulia Fadilla]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i1.1957
<![CDATA[Local Own-Source Revenue (PAD) is vital in the government's implementation in meeting its needs and services to society. One of the components of PAD is Local Retribution. Sumedang Regency has various local retributions, which various authorized agencies manage, and one of them is the parking retribution on the side of the public road. This research aims to determine and describe the financial performance of parking retribution on the side of the public road. This research uses descriptive research methods, with data collection techniques through documentation studies and interviews. The research results show that the average effectiveness ratio of parking retribution on the side of the public road in 2018-2022 is 64.23%, classified as ineffective. Meanwhile, the contribution made to PAD is only 0.17%, which is categorized as very low. However, the analysis of income growth from retribution is dominated by positive growth. In 2021 and 2022, revenue growth could reach 650% and 66%. There is a positive impact from the implementation of subscription parking.]]>
<![CDATA[The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance ]]>
<![CDATA[Hutama, Rifqi Subhanullah]]>;
<![CDATA[Yudianto, Ivan]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v2i2.22640
<![CDATA[This study aims to examine the influence of budget participation, clarity of budget goals, and internal control systems on the performance of local government. This research was conducted on 31 regional work units in Karawang Regency. The study used a verification method with a quantitative approach. Data was collected through questionnaires instrument. The study employed path analysis. The results indicate that budget participation, budget goals clarity and the internal control system implementation simultaneously have a positive influence on the Government of Karawang Regency performance with the contribution of the influence that is equal to 73.4%. Partially, budgetary participation has a positive effect with a contribution of 24.3% influence, budget goals clarity has a positive effect on the contribution of the influence of 20.3%, and the control system implementation has a positive effect on the contribution of the influence of 28.8% on the Government of Karawang Regency.]]>
<![CDATA[Pengaruh Audit Tenure, Rotasi Kap, Dan Ukuran Kap Terhadap Kualitas Audit ]]>
<![CDATA[Farhan Khairullah]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i3.204
<![CDATA[As an entity managed by the government, State-Owned Enterprises (SOEs) companies have a great responsibility to present financial reports that are reliable, fair and in accordance with actual conditions, so that they meet the needs of stakeholders. The quality of good financial statements is in line with the quality of the audit carried out. This study aims to analyse the effect of audit tenure, KAP rotation, and KAP size on audit quality. This study uses secondary data from annual reports and financial reports of 20 state-owned companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The independent variables include audit tenure, KAP rotation, and KAP size, while audit quality is the dependent variable. The sample was selected using purposive sampling method, and the analysis was conducted using multiple linear regression with SPSS software at 5% significance level. The results showed that audit tenure has no significant effect on audit quality, while KAP rotation and KAP size have a significant effect on audit quality.]]>
<![CDATA[Optimizing the Implementation of Good Corporate Governance in Strengthening the Influence of Tax Planning and Investment Opportunity Set on Firm Value ]]>
<![CDATA[Shandy Cahya Febriana]]>;
<![CDATA[Ivan Yudianto]]>;
<![CDATA[Agus Puji Priyono]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025 ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v6i2.4101
<![CDATA[The purpose of this study is to examine the optimization of good corporate governance on tax planning and investment opportunity set toward firm value. Tax planning (X1) and investment opportunity set (X2) are the independent variables in this study, while firm size (Y) are the dependent variables and good corporate governance (Z) are the moderation variables. The data used in this research is derived from companies listed in the LQ45 index, with a sample of 24 companies listed on the BEI from 2019-2023. Descriptive and verification analysis methods were used to determine the development and influence of variables both partially and simultaneously. The data was collected from financial statement, documents, books, and internet media. The results of the partial test using the t-test show that the tax planning (X1) variable has no significant effect on firm value (Y), while investment opportunity set significantly affects firm value (Y). Additionally, good corporate governance does not strengthen the effect of tax planning on firm value, while good corporate governance strengthens the effect of investment opportunity set on firm value. However, through the F-test, good corporate governance significantly strengthens the effect of both tax planning and investment opportunity set on firm value (Y) simultaneously.]]>
<![CDATA[Pengaruh Managerial Ability, Financial Constraint, dan Foreign Operation terhadap Agresivitas Pajak ]]>
<![CDATA[Sandrina, Merin Eka]]>;
<![CDATA[Yudianto, Ivan]]>;
<![CDATA[Priyono, Agus Puji]]>
<![CDATA[ JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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DOI: 10.37058/jak.v20i1.14265
<![CDATA[Agresivitas pajak ialah upaya untuk mengurangi kewajiban pajak perusahaan dengan melakukan perencanaan pajak melalui celah pada ketentuan-ketentuan perpajakan atau disebut dengan istilah grey area. Studi ini bertujuan untuk mengetahui pengaruh managerial ability, financial constraints, dan foreign operation terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022 sampai 2023. Metode yang dipergunakan pada studi ini ialah metode verifikatif dengan pendekatan kuantitatif. Kemudian studi ini mempergunakan data sekunder yakni laporan keuangan perusahaan yang diperoleh melalui situs resmi (www.idx.co.id). populasi yang dipergunakan ialah sebanyak 170 perusahaan manufaktur yang terdaftar di BEI, kemudian dengan metode purposive sampling diperoleh sampel sebanyak 31 perusahaan yakni yang telah memenuhi kriteria sampel penelitian yang telah ditentukan. Data yang diperoleh yakni sebanyak 62 di analisa menggunakan analisis regresi berganda serta uji hipotesis dengan uji simultan (Uji F) dan uji parsial (Uji t). Hasil penelitian menunjukkan bahwa managerial ability tidak berpengaruh terhadap agresivitas pajak. Sedangkan financial constraints dan foreign operation berpengaruh terhadap agresivitas pajak.]]>
<![CDATA[Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? ]]>
<![CDATA[Lhutfi, Iqbal]]>;
<![CDATA[Ritchi, Hamzah]]>;
<![CDATA[Yudianto, Ivan]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v23i1.1727
<![CDATA[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.]]>
<![CDATA[Determinants of local government financial performance: The mediating role of e-government ]]>
<![CDATA[Nasution, Ichlasul Amin]]>;
<![CDATA[Yudianto, Ivan]]>;
<![CDATA[Mulyani, Sri]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 7 No. 3 (2025): December ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v7i3.2570
<![CDATA[Purpose: This study examines the impact of capital expenditures, follow-up on audit recommendations, and local government financial performance, with e-government as moderating variable. Methodology/approach: The research used quantitative data from 2019–2022, this study employs purposive sampling and panel data regression with moderated regression analysis. Results/findings: The research results show that capital expenditure has a negative but insignificant effect. Follow-up on audit recommendations has a positive but insignificant effect. Horizon problems significantly and negatively impact financial performance. E-government as a moderating variable is only effective in reducing the negative impact of the horizon problem, but it cannot strengthen the positive influence of capital expenditure or audit follow-up on financial performance. Conclusion: Capital expenditure shows ineffectiveness despite meeting the spending threshold. The follow-up on audit recommendations shows that only 5 out of 34 provinces met the BPK target, and 39% of the recommendations align with the findings. horizon issue with 35% of provinces experiencing a decline in revenue during 2019–2024. E-government in capital expenditure only focuses on administrative function. SPBE index cannot enhance financial performance. But, reduces negative effects horizon problem through data-based prioritization and real-time budget allocation with e-budgeting system. Limitations: Financial performance measurement focus on regional original revenue, and e-government implementation requires more detailed evaluation. Contribution: The findings offer policymakers and public insights to prioritize strategies enhancing local government financial performance.]]>
