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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) IPSAR (International Public Sector Accounting Review)
Syanni Yustiani
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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STUDI KOMPARASI PENERAPAN KEBIJAKAN PENGGUNAAN KANTUNG PLASTIK Syanni Yustiani; Maryadi Maryadi
JURNAL PAJAK INDONESIA Vol 3 No 2 (2019): Perpajakan dalam Keuangan Negara II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v3i2.717

Abstract

Environmental Tax Reform, is the term used for changes in the taxation system where the tax object shifts from a 'good base', such as labor, capital or consumption to a 'bad base' such as activities that lead to environmental pollution. This development is the key to good implementation of environmentally sound fiscal policies. This study aims to compare the implementation of government policies on the consumption of plastic bags in several countries and the challenges in implementing these policies. The adoption of the policy significantly reduced the level of consumption of plastic bags in Ireland whereas in Botswana, Canada, South Africa and China the reduction in consumption of plastic bags was only short-term. Reformasi Pajak Lingkungan, adalah istilah yang digunakan untuk perubahan dalam sistem perpajakan di mana objek pajak bergeser dari 'basis yang baik', seperti tenaga kerja, modal atau konsumsi menjadi 'basis yang buruk' seperti kegiatan yang mengarah pada pencemaran lingkungan. Perkembangan tersebut menjadi kunci penerapan yang baik atas kebijakan fiskal yang berwawasan lingkungan. Penelitian ini bertujuan membandingkan implementasi kebijakan pemerintah atas konsumsi kantung plastik di beberapa negara dan tantangan dalam implementasi kebijakan tersebut. Penerapan kebijakan secara signifikan mengurangi tingkat konsumsi kantung plastik di Irlandia sedangkan di Botswana, Kanada, Afrika Selatan dan China penurunan konsumsi kantung plastik hanya bersifat jangka pendek.
EVALUASI KRITERIA SPIN OFF: PROYEKSI NILAI KECUKUPAN DANA TABARRU INDUSTRI ASURANSI SYARIAH PENDEKATAN ARIMA Syanni Yustiani; Erny Arianty; Rizqi Haniyah
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1440.365 KB) | DOI: 10.34203/jimfe.v8i1.4902

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis kemampuan Unit Usaha Syariah (UUS) yang belum melaksanakan spin off untuk mencapai kecukupan dana tabarru sebesar 50% dari dana induk perusahaan pada pada akhir 2024, sesuai dengan aturan Undang-undang nomor 40 tahun 2014 tentang perasuransian. Subjek penelitian ini adalah sejumlah 44 unit usaha asuransi syariah yang belum melaksanakan spin off dengan induknya. Pengukuran ini dilakukan dengan memproyeksi perbandingan nilai dana tabarru unit usaha syariah yang belum spin-off dengan perusahaan induknya sampai dengan akhir tahun 2024 dengan menggunakan model ARIMA. Hasil penelitian menunjukkan bahwa walaupun rata-rata pertumbuhan dana kontribusi UUS setiap tahunnya relatif masih dalam dua digit, namun sampai dengan akhir tahun 2024 tidak ada UUS yang dapat mencapai nilai 50% dari nilai aset induk perusahaan. Kondisi ini karena perbedaan skala ukuran dana kontribusi antara UUS dan perusahaan induk yang sangat besar sehingga UUS harus mencapai nilai pertumbuhan yang sangat ekstrim besarnya diatas 100% agar dapat mencapai nilai proporsi aset yang ditentukan. Batas kriteria spin off nilai aset UUS sebesar 50% dari perusahaan induk tidak bisa diraih melalui pendekatan business as usual. Dengan demikian, regulator perlu melakukan evaluasi kembali atas kriteria spin-off tersebut.ABSTRACTThis study aims to analyze the ability of Sharia Business Units (UUS) that have not carried out a spin-off to achieve sufficient tabarru funds of 50% of the parent company's funds by the end of 2024, in accordance with the rules of law number 40 of the 2014 concerning insurance. The subjects of this research are 44 sharia insurance business units that have not carried out a spin-off with their parent.  This measurement is carried out by projecting a comparison of the value of tabarru funds of sharia business units that have not been spin-off with their parent companies until the end of 2024 using the ARIMA model. The results show that although the average annual growth of UUS contribution funds is still in the double digits, until the end of 2024 there are no UUS that can reach 50% of the value of the parent company's assets. This condition is due to the large difference in the size of contribution fund size between UUS and the parent company so UUS must achieve a very extreme growth value of above 100% in order to reach the specified asset proportion value. The spin-off criteria limit for UUS assets value of 50% from the parent company cannot be achieved through a business-as-usual approach. Thus, the regulator needs to re-evaluate the spin-off criteria.
Determinants Of Internal Audit Quality at the Inspectorate General of The Ministry Of PUPR Muhammad Fauzan Fachrezy; Syanni Yustiani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3804

Abstract

This research aims to determine the determinants of internal audit quality at the Inspectorate General of the Ministry of PUPR. The research is a causal study carried out using quantitative methods using PLS-SEM analysis. Data processing in this research uses the SmartPLS 4 application. The results of this research are that the integrity and professional behavior of auditors is proven to have a positive and significant influence on the quality of the internal audits they produce, while the factors of independence, objectivity, competence and organizational support are proven to have no significant influence on quality. internal audit. Apart from that, it was also proven that organizational support cannot moderate the relationship between integrity, independence, objectivity, competence and professional behavior of auditors on the quality of internal audits of the Inspectorate General of the Ministry of PUPR. Therefore, to improve the quality of internal audits at the Inspectorate General of the Ministry of PUPR, training can be carried out that can improve the integrity and professional behavior of auditors.
Co-Authors Erny Arianty Maryadi Maryadi Muhammad Fauzan Fachrezy Rizqi Haniyah