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All Journal Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik JAB (Jurnal Akuntansi dan Bisnis) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ekonomi dan Pembangunan Indonesia
Sigit Wahyu Kartiko
Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan Republik Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA Kartiko, Sigit Wahyu; Rossieta, Hilda; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company’s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market.
Pengaruh Ketidakmayoritasan Partai Politik Kepala Daerah di DPRD (Divided Government) terhadap Keterlambatan Penetapan APBD Kartiko, Sigit Wahyu
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Why is APBD (Regional Budget) often enacted after the budgeted financial year has started? Is it because of political factor? The research would like to highlight the economic and political perspectives of divided government as one of the factors of the bad performance of the Regional Budget (APBD) enactment. By using logit regression equation model, a result obtained shows that government formations from Legislative General Elections 2004 and Direct Local Elections of the years 2005, 2006, and 2007, such as single minority party, minority coalition, majority coalition, and single majority party, influence the regional late budget of the year 2008-2009.
INOVASI PENGELOLAAN BANTUAN KEUANGAN : REFORMASI DAN REFORMULASI PENGALOKASIAN BANTUAN KEUANGAN BERSIFAT KHUSUS DARI PEMERINTAH KABUPATEN KEPADA PEMERINTAH DESA (STUDI KASUS PADA PEMERINTAH KABUPATEN PATI) Fardani, Rizal; Kartiko, Sigit Wahyu; Heny, Wijayanti
Jurnal Akuntansi dan Bisnis Vol 9, No 02 (2023): Edisi Desember 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i02.638

Abstract

The allocation of special financial assistance from the Pati Regency Government to the Village Government from 2017 to 2019 has always increased, in 2020 it has decreased due to refocusing related to handling the Covid-19 pandemic, in 2021 and 2022 it has increased again. The policy of allocating the financial aid budget is specific in nature to facilitate the aspirations of the main ideas of council members and regional heads for promises to their constituents. The purpose of this study is to analyze the policy on allocating special financial assistance from the Pati District Government to the Village Government. The design of this study is a qualitative research to gain insight into what is known and to obtain more complex details regarding phenomena in the management of financial aid. The results of the study concluded that this financial assistance should be used to stimulate funding for affairs in the Village which are a priority for the Regional Government in order to encourage the achievement of minimum service standards (SPM), and it is necessary to optimize the use of information technology in (1) formulating the allocation of special financial assistance, (2) determining the location of activities, in particular determining the variable recipients of financial assistance by (a) improving the SPM Indicators and improving the SPM data, (b) determining activities in the Village that will be funded by special financial assistance (c) determining the unit cost of activities in the Village that will be funded by special financial assistance, (d) determination of regions that have not yet achieved SPM, (d) determination of priority locations and (e) determination of output targets from proposed activities for next year and forward estimates for the next three years. Keywords: Innovation, Budget Constraints, Performance based budgeting
PENGARUH DAK FISIK (KELUARGA BERENCANA, SANITASI DAN PENDIDIKAN) TERHADAP JUMLAH PENDUDUK INDONESIA Artopo, Ardi; Chandra, Aradea; Kartiko, Sigit Wahyu
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 12 No. 2 (2025): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v12i2.1751

Abstract

This study aims to analyze the impact of Physical Special Allocation Funds (DAK) for Sanitation, Education, and Family Planning on population growth in Indonesia. A quantitative approach was employed, and the data were analyzed using multiple linear regression. The data used in this study consist of secondary data from 2016 to 2025, obtained from official sources, including the Directorate General of Fiscal Balance and the Central Bureau of Statistics. The findings indicate that Physical DAK for Sanitation has no significant effect on population growth. Meanwhile, Physical DAK for Family Planning has a negative effect on population growth, demonstrating its effectiveness in controlling population increase. Conversely, Physical DAK for Education has a positive effect, suggesting its potential to contribute to population growth in Indonesia. Therefore, if the policy focus is on controlling population growth, the allocation of Physical DAK for Family Planning must be carefully considered to prevent issues and ensure the success of the Family Planning program.
Co-Authors Artopo, Ardi Chandra, Aradea Fardani, Rizal Heny, Wijayanti Hilda Rossieta Ratna Wardhani