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All Journal Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik
Muhammad Rafi Bakri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PANDEMI COVID-19 TERHADAP KINERJA UMKM DI KOTA JAMBI PADA TAHUN 2020 Muhammad Rafi Bakri
Jurnal Acitya Ardana Vol 1 No 1 (2021): Dinamika Kebijakan Publik
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1248.523 KB)

Abstract

The Covid-19 pandemic has had an enormous impact, especially for SMEs in Jambi City. This study aims to empirically assess the effect of the pandemic on the performance of MSMEs in Jambi City. The research method used is a quantitative analysis using a simple linear regression method. Data was obtained by distributing questionnaires to MSME actors in Jambi City. he results showed that the pandemic had a relationship of 0.317 or 31.7% on the performance of MSMEs in Jambi Province. Through simple linear regression, the effect of the pandemic on the performance of MSMEs in Jambi City is -46.2%. This harmful and significant influence causes the performance of MSMEs to decline during the pandemic.
PROSES BISNIS SISTEM PENERIMAAN NEGARA (MPN G3) TERHADAP PENERIMAAN DI MASA PANDEMI Anastasya Utami; Muhammad Rafi Bakri
Jurnal Acitya Ardana Vol 2 No 1 (2022): Dinamika Kebijaka Publik III
Publisher : Politeknik Keuangan Negara STAN

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Abstract

The Government Receipt System is a collaborative system carried out by billers (DGT, DJA, and DJBC), the State Treasury Service Office (KPPN) for Revenues, the Directorate of Treasury Information & Technology Systems, and the Directorate of State Treasury Management which aims to collect state revenues in an integrated system. The purpose of this study was to determine the business process analysis of the Third Generation of Government Receipt System (MPN G-3) on receipts during the pandemic at KPP Pratama Aceh Besar. KPP Pratama Aceh Besar is one of the billers that utilizes MPN G-3 to collect state revenues in taxation. The data collection methods used are library research, interviews, and online observations. The data used were obtained from sources and literature. The results of this study indicate that MPN G-3 is a brilliant innovation because it can increase the percentage of realized tax revenues, explore the potential of each function related to MPN, and explore the potential of sections related to these functions to collect state revenues in the taxation sector to achieve the target set that already determined.
PPh ATAU PPN: MENAKAR KEBIJAKAN PERPAJAKAN TERHADAP CRYPTOCURRENCY DI INDONESIA Muhammad Rafi Bakri; Anastasya Utami; Alif Muhammad Hakim
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.529 KB) | DOI: 10.34308/eqien.v9i1.327

Abstract

Cryptocurrency is a blockchain-based technology that is being used for any activity so that it has the potential to increase state revenue, primarily from taxation. This study aims to measure what kind of tax policy can be applied to cryptocurrencies in Indonesia. This research uses a descriptive qualitative method using secondary data. Secondary data was obtained through journals, books, and tax laws. Based on this research, cryptocurrencies can be subject to income tax and value-added tax. However, the imposition of VAT is not very potent. This is because cryptocurrencies in Indonesia are more often an investment instrument. VAT can be charged if cryptocurrency is legalized as a legal tender in Indonesia. Therefore, the current tax policy on cryptocurrencies in Indonesia is more appropriate to use the income tax.
ANALISIS PENGARUH OPINI, TEMUAN DAN KARAKTERISTIK DAERAH TERHADAP KINERJA KEUANGAN PROVINSI JAMBI Muhammad Rafi Bakri
JURNAL AKUNTANSI Vol 10 No 1 (2022): JURNAL AKUNTANSI VOL. 10 NO. 1 JUNI 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i1.2936

Abstract

Financial performance is an indicator in determining the performance of local governments in managing regional finances. This study aims to empirically measure the effect of audit opinions and audit findings by BPK RI and regional characteristics on the financial performance of Jambi Province. Regional characteristics that become variables in this study are the level of independence and dependence on the central government. Financial performance can be measured using the ratio of effectiveness and efficiency. The population in this study was 9 districts and 2 cities in Jambi Province in 2017-2019. The analytical method used is quantitative analysis with multiple linear regression models. The results showed that the level of independence, the level of dependence on the central government, and the findings of each examination partially affected the level of effectiveness and efficiency of district/city financial management in Jambi Province. However, the audit opinion has no significant effect on the financial performance. Furthermore, the opinions, findings of the examination and regional characteristics simultaneously have a substantial impact on the financial performance of districts/cities in Jambi Province in 2017-2019.
Co-Authors Alif Muhammad Hakim Anastasya Utami Anastasya Utami