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All Journal Media Ekonomi E-Jurnal Akuntansi
Wahyu Kartika Wijayanti
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Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Environmental Science Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI TOTAL PENERIMAAN PAJAK NEGARA DAN EFEKTIFITAS PERATURAN PERPAJAKAN Wahyu Kartika Wijayanti; Agus Bagus Budi N
Media Ekonomi Vol. 18 No. 1 (2010)
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.512 KB) | DOI: 10.25105/me.v18i1.53

Abstract

This research aims to analyze and gain empirical evidences on factors which influence both state taxes revenues and the efectivity of tax provisions to increase state revenues from tax sector. This research uses components on GDP, which are both from production sides and sides from expenditures. To measure the effectivity of tax provision, this analysis will uses total revenues of each tax.
Evaluation of the Implementation of APIP Inspectorate General of the Kemendikbudristek Roles in Risk Management of Y Social Aid Program Wahyu Kartika Wijayanti; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p03

Abstract

This research is conducted to evaluate the implementation the role of the Kemendikbudristek Government Internal Supervisory Apparatus (APIP) in the implementation of risk management for the Y Social Aid Program. The research was conducted using a qualitative method with a case study approach on the supervisory activities of APIP in the Y Social Aid Program from 2021 to 2024. Research data was collected through questionnaires, interviews, and document reviews, and then evaluated based on relevant regulations on risk management applicable in government institutions. The results showed that the Kemendikbudristek's APIP has not adequately performed its role in Y Social Aid Program risk management, and has not been able to provide a sufficient assurance on the implementation of risk management. Research on the implementation of the APIP's role in risk management in overseeing government social assistance programs is still rare, and thus can contribute to the risk management of government social assistance programs.
Co-Authors Agus Bagus Budi N Dyah Setyaningrum