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All Journal Jurnal Akuntansi Indonesia JAM : Jurnal Aplikasi Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Inovasi Penelitian Eksos Jurnal Cakrawala Ilmiah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Kapuas
Bob Mustafa
Jurusan Akuntansi Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengukuran Kinerja Dinas Pendapatan Daerah Provinsi Kalimantan Barat Mustafa, Bob; Halim, Abdul
Jurnal Aplikasi Manajemen Vol. 7 No. 4 (2009)
Publisher : Universitas Brawijaya, Indonesia

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Abstract

This research is aimed to know the performance of Local Income Office of West Borneo Province in local income management, its efficiency and effectiveness of activities, and public services. This research was using secondary data in which are the Report of Local Income Target and Realization of West Borneo Province period 2003-2007, Performance Accountability Report of Local Income Official of West Borneo Year 2007, and PDRB of West Borneo Province period 2003-2007. Besides, it was completed by primary data obtained from questionnaire distributed to service users of Kantor Bersama SAMSAT Pontianak 1 and interview with officials in Local Income Office of West Borneo Province related to local income management and public services. PAD’s growth ratio, contribution of local taxes and local retributions on PAD, PAD’s elasticity on PDRB, level of fiscal decentralization, PAD’s effectiveness ratio, efficiency and effectiveness of activity ratio, and People Satisfaction Index become tool of data analyzing that used in measuring performance of Local Income Office of West Borneo Province. The result shows that: (1) PAD experiences positive and stable growth, (2) local taxes still dominate in PAD’s revenue, (3) Local Government of West Borneo Province has a good structure of PAD which marked with elasticity in growth of PAD toward PDRB’s growth, (4) financial ability of West Borneo Province in funding government and local development is categorized good, (5) ability of Local Income Office in realizing or mobilizing PAD according to target is categorized effective, (6) activities of Local Income Office year 2007 have been effectively and efficiently done, (7) performance of public services in Kantor Bersama SAMSAT Pontianak 1 is categorized good. Keywords: performance measurement, local genuine income (PAD), efficiency and effectiveness of activities, and public services
DETERMINAN FINANCIAL STATEMENT FRAUD PADA BUMN TERDAFTAR DI BURSA EFEK INDONESIA Bob Mustafa; Elsa Sari Yuliana; Wahyudi
Jurnal Cakrawala Ilmiah Vol. 3 No. 7: Maret 2024
Publisher : Bajang Institute

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This research aims to obtain empirical evidence regarding the influence of pentagon fraud as proxied by ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Directors, and Frequent Number of CEO's Picture on Financial Statement Fraud using the F-Score Model in listed state-owned companies on the Indonesian Stock Exchange 2016-2018. This research is a quantitative research that uses a population of state-owned companies listed on the IDX during 2016-2018. The sampling method used purposive sampling with a total sample of 14 state-owned companies. This research uses panel data regression analysis. The research results show that partially, ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Director, Frequent Number of CEO's Picture do not have a significant influence on the Financial Statement Fraud variable. Simultaneous testing also shows the same results, that ROA, Ineffective Monitoring, Change in Auditor, Change in Board of Directors, Frequent Number of CEO's Picture do not have a significant influence on the Financial Statement Fraud variable. It means,These five variables are not able to detect potential fraud that occurs instate-owned company.
Komparasi Pendapatan dan Belanja Pemerintah Yuliana, Elsa Sari; Zawitri, Sari; Mustafa, Bob
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.50095

Abstract

Indonesia adalah salah satu negara dengan tingkat pengumpulan pajak terendah di Asia Tenggara. Optimalisasi pengumpulan pajak sangat mendesak mengingat kondisi ekonomi pasca pandemi Covid-19. Ini adalah upaya pemerintah untuk memastikan ketersediaan barang dan jasa publik, termasuk layanan kesehatan yang harus disediakan untuk warga negara Indonesia. Inilah yang mendasari tujuan penelitian ini, yaitu menganalisis perbandingan pendapatan dan belanja pemerintah daerah serta melihat kinerja pengumpulan pajak daerah oleh Dinas Pendapatan Daerah Provinsi Kalimantan Barat. Bentuk penelitian ini menggunakan metode deskriptif komparatif. Jenis data yang digunakan adalah data primer dalam bentuk hasil kuesioner dan data sekunder dalam bentuk laporan keuangan pemerintah daerah Provinsi Kalimantan Barat. Teknik pengumpulan data yang akan digunakan adalah kuesioner/survei, teknik dokumentasi, dan studi literatur. Teknik analisis dengan pendekatan komparatif.
Co-Authors A Halim Ardhi, Qisthi Ariefanda Iqbal Perdana B2092151009, PERDHIANSYAH C. Hendreo Desty Wana Dewi, V. Ananta Wikrama Tungga Endang Kusmana Endang Kusmana Ermina Ermina Irawati, Rika Khamim Kusmana, Endang Linda Suherma Mahyus Mahyus Mahyus, Mahyus Nia Pratiwi Noor, Uray M. Rahman Sastrawan B51109060 Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Tashadi Tarmizi Tashadi Tarmizi Uray M. Noor Uray Muhammad Noor WAHYUDI Wahyudi Wahyudi Yani Riyani Yuliana, Elsa Sari Zawitri, Sari