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The portrait of the underground economy and tax evasion: Descriptive analysis from border region Aloysius Hari Kristianto; Pramatatya Resindra Widya; Jones Parlindungan Nadapdap
JOURNAL OF SOCIOECONOMICS AND DEVELOPMENT Vol 4, No 2 (2021): October
Publisher : Publisher of Widyagama University of Malang (UWG Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jsed.v4i2.2211

Abstract

Underground economic activity is a phenomenon that requires special and continuous treatment. This phenomenon is counterproductive to local revenues and is related to corrupt practices and tax evasion. The research was conducted in Bengkayang Regency, West Kalimantan Province, Indonesia. The qualitative phenomenological method was carried out by interviewing underground economic actors such as liquor producers, "pangku" coffee shops, and street vendors. The findings indicate that corruption activities in the form of collecting bribes and offering bribes are carried out in cash without going through a legal transaction mechanism. The underground economy practices tax evasion, does business without a permit, pays substandard wages, and does not protect workers with insurance.  The underground economic activity will contribute to an increase in the circulation of money in society, but do not take into account the regional economy. Such situations call for massive supervision of individuals and the introduction of pentahelix elements to form synergies between actors and to begin to integrate and develop digital structures in every financial activity using e-government systems.JEL Classification  D73; E26; O17
DINAMIKA SISTEM EKONOMI SIRKULAR BERBASIS MASYARAKAT METODE CAUSAL LOOP DIAGRAM KOTA BENGKAYANG Aloysius Hari Kristianto; Jones Parlindungan Nadapdap
Sebatik Vol 25 No 1 (2021): Juni 2021
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.184 KB) | DOI: 10.46984/sebatik.v25i1.1279

Abstract

Ekonomi sirkular merupakan sebuah konsep ekonomi yang mengimplementasikan tujuan pembangunan berkelanjutan yang terkait dengan tingkat konsumsi dan produksi yang bertanggung jawab dan berkelanjutan. Konsep ekonomi ini memberikan sebuah solusi dari permasalahan sampah yang diproduksi oleh masyarakat, dengan tujuan membuat produk baru dari sumber daya sampah yang bermanfaat dan bernilai ekonomi. Tujuan penelitian ini adalah mengidentifikasi permasalahan tata kelola sampah dalam kontribusinya terhadap perekonomian daerah dan lingkungan hidup. Metode penelitian yang dipergunakan adalah metode kualitatif dinamika sistem (system dynamics) pendekatan Causal Loop Diagram. Teknik analisa data dengan menggunakan metode triangulasi yaitu wawancara mendalam dengan key informan, observasi partisipatif dan dokumentasi. Masih perlunya waktu secara bertahap (delay time) dalam mengimplementasikan konsep ekonomi sirkular berbasis masyarakat di kota Bengkayang terutama terkait dengan change behavior. Perlu adanya tindakan kolaboratif antar stakeholder seperti masyarakat umum, pemerintah daerah, pengusaha dan aktifis lingkungan hidup dalam mengimplementasikan sistem ekonomi sirkular. Program yang dapat dilakukan adalah dengan membentuk bank sampah pada setiap desa dan bank sampah induk dari Dinas Lingkungan Hidup dan Kehutanan, menerapkan konsep 3R ( reduce-reuse-recycle ) untuk setiap rumah tangga serta pendampingan dan pelatihan mengenai tata kelola sampah yang bertanggung jawab di setiap desa, sekolah dasar hingga SMA/SMK. Pentingnya keterlibatan para stakeholder dalam membentuk partisipasi masyarakat untuk menerapkan sistem ekonomi sirkular hingga masyarakat mampu secara mandiri.
PENGARUH ASPEK INVESTASI DAN ASPEK LIKUIDITAS TERHADAP KEPUTUSAN KEBIJAKAN DEVIDEN Jones Parlindungan Nadapdap; Aloyisus Hari Kristianto
Sebatik Vol 25 No 2 (2021): Desember 2021
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.956 KB) | DOI: 10.46984/sebatik.v25i2.1578

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh aspek investasi dan aspek likuiditas terhadap keputusan kebijakan dividen. Variabel investasi perusahaan yang dipergunakan sebagai parameter adalah asset growth dan aspek likuiditas mempergunakan parameter current ratio. Kemampuan perusahaan dalam mengelola kebutuhan dana yang didapatkan dari pasar modal melalui investasi yang dilakukan para pemilik saham atau investor. Perbedaan cara atau karakter perusahaan yang sudah mapan atau berkembang pesat dengan perusahaan yang baru berkembang dalam mengalokasikan dana terhadap aktivitas operasional sebagai suatu fenomena yang menarik untuk dilakukan penelitian. Analisis yang dipergunakan adalah analisis deskriptif kuantitatif. Alat analisis yang digunakan adalah regresi data panel software Eviews 9. Jumlah data sampel yang dipergunakan adalah 21 perusahaan yang masuk kategori LQ45 pada laporan agustus 2019 (periode 2015-2019), perusahaan atau emiten yang membagikan dividen selama 3 tahun berturut-turut dan perusahaan diluar perbankan dan infrastruktur karena keterbatasan kategori asset pada saat melakukan pengukuran asset growth. Hasil penelitian menunjukkan bahwa variabel asset growth berpengaruh positif dan signifikan terhadap dividend pay-out ratio, dan variabel current ratio memiliki pengaruh positif dan signifikan terhadap dividend pay-out ratio.
The underground economic activity and the desire for corruption in the border region (study of Bengkayang District, West Kalimantan) Aloysius Hari Kristianto; Jones Parlindungan Nadapdap; Pramatatya Resindra Widya
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 4 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.095 KB) | DOI: 10.22437/ppd.v9i4.12871

Abstract

Underground economic activity is a situation that needs particular and ongoing attention. This tendency is detrimental to municipal income and is associated with corrupt behaviors and taxation. The purpose of this investigation is to identify and assess the practices of the underground economy, as well as the potential for corrupt conduct and tax evasion. The analytical tool was perhaps a qualitative method with a chosen strategy to identify knowledge sources (respondents) with subjects such as liquor producers, coffee shops, and street food vendors in the Bengkayang border area. The data collection method was carried out using a triangulation approach, namely an in-depth interview, observation, and recording/documentation. The data analysis approach was conducted using data reduction, data presentation, and verification. This study suggests that the presence of corrupt activity in collecting bribes and offering bribes is carried out in cash without going through an automated money processing mechanism such as giving false receipts. Increasing the level of corruption in society will contribute to an increase in the velocity of money. The need for massive surveillance of individuals and the introduction of Penta helix elements to shape synergies between actors and to start integrating and developing electronic/digital structures in any financial activity using the e-government system.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba (Studi Empiris Terhadap Perusahaan Pertambangan Milik Swasta yang Terdaftar di Kompas 100 Tahun 2016-2020) Jones Parlindungan Nadapdap; Oliviana Santaria
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.899 KB) | DOI: 10.31316/jk.v6i2.3887

Abstract

AbstrakPenelitian ini betujuan untuk mengetahui pengaruh good corporate governance terhadap manajemen laba. Variabel di dalam penelitian diproksikan dengan kepemilikan institusional, komisaris independen, komite audit, kepemilikan manajerial, dan board size. Pengukuran manajemen laba diukur dengan Model Jones Modifikasi dengan melihat nilai discretionary accruals. Penelitian ini menggunakan teknik purposive sampling sehingga diperoleh 15 sampel perusahaan pertambangan milik swasta yang terdaftar di Kompas 100 pada tahun 2016-2020. Penelitian ini menggunakan analisis regresi data panel dengan software Eviews 10. Hasil penelitian menunjukan besaran pengaruh yang diberikan good corporate governance dalam menjelaskan manajemen laba adalah sebesar 97%, secara parsial kepemilikan institusional, komite audit dan board size berpengaruh positif dan signifikan sedangkan komisaris independen, dan kepemilikan manajerial berpengaruh negatif dan signifikan. Kata Kunci: Good Corporate Governance, Manajemen Laba, Perusahaan Pertambangan Swasta AbstractThis study aims to determine the effect of good corporate governance on earnings management. The variables of this research are institusional ownership, independent of commissioners, audit committee, managerial ownership, and board size. Earnings management is measuring by model modified of jones and calculated using discretionary accruals. This study uses a purposive sampling technique so that 15 companies sampel by private mining company are listed on the Kompas 100 for the period 2016-2020. This study uses panel data regression analysis by Eviews 10 software. The result shows that good corporate governance effect to earning management at 98%, partially institusional ownership and board size have positive effect and significant while independent of commissioners, audit committee, and managerial ownership have negative effect and significant. Keyword : Good Corporate Governance, Earnings Management, Private Mining Company
Model Dinamika Sistem : Perilaku Investasi Jones Parlindungan Nadapdap; Rissa Ayustia; Perminas Pangeran; Regina Clara Audrey Kaseger; Ester Ester
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 2 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1251

Abstract

Penelitian ini bertujuan untuk memperoleh gambaran mengenai aspek-aspek yang memiliki relasi kepada perilaku investasi dari seseorang atau individu. Aspek yang dimodelkan dalam penelitian ini berfokus kepada aspek internal dan eksternal. Gambaran yang diperoleh adalah relasi dari modal minimal, literasi keuangan dan minat investasi. Relasi Modal minimal diwakili oleh kebijakan, kemudahan dan ketersediaan modal atau pendapatan, relasi literasi keuangan diwakili oleh pengetahuan, keterampilan dan kompetensi dan relasi terakhir adalah minat investasi yang diwakili oleh sikap, norma subjektif dan kontrol perilaku persepsian. Pada relasi minat investasi menggunakan theory of planned behavior (TPB) yang mengemukakan bahwa perilaku investasi dari seseorang atau individu disebabkan oleh sikap, norma subjektif dan kontrol perilaku persepsian. Metodologi yang digunakan pada penelitian ini adalah dinamika sistem atau system dynamic berdasarkan konsep umpan balik dari control theory dan causal loop. pada penelitian ini menggunakan pendekatan causal loop diagram yaitu sistem lingkaran umpan balik secara diagram, dan ini adalah alat komunikasi struktur umpan balik yang mewakili lingkaran umpan balik utama dari sistem yang menghasilkan perilaku dinamis referensi dari system. Kata Kunci: Modal Minimal, Literasi Keuangan, Minat Investasi, Dinamika Sistem, Causal Loop Diagram
Optimalisasi Ekowisata Berbasis Kearifan Lokal Sebagai Peningkatan Pendapatan Perempuan Di Daerah Perbatasan Rissa Ayustia; Jones Parlindungan Nadapdap
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3184

Abstract

Optimizing ecotourism in the border areas of the Unitary State of the Republic of Indonesia based on local wisdom as an effort to strengthen and increase the role, capacity, and initiative of women as one of the stakeholders in optimizing ecotourism. Ecotourism began to be developed due to the negative impact of conventional tourism activities and the environmental damage caused by business people seeking their own profit without paying attention to environmental sustainability. The purpose of this study is to describe the optimization of ecotourism based on local wisdom so that it can increase women's income. This study uses a descriptive research method with a qualitative approach. The data collection technique used is the technique of Observation, Interview and Documentation. The research location is in Sebente Village, Shout District, Bengkayang Regency, West Kalimantan Province. The research subjects were the Sebente. Village Head, Pokdarwis Chair, PKK Chairmen and members, women who had businesses, and visitors. The results showed that the optimization of ecotourism was carried out by empowering women in tourist villages through local potential and wisdom. This potential is the development capital of the village government so that women can have the ability to manage natural resources to increase production capacity, output, and ultimately improve women's welfare.
Observasi Implementasi Program Layanan di PT Pengadaian Cabang Bengkayang, Kalimantan Barat Regina Clara Audrey Kaseger; Natalia Adot; Galileo Rinaldi; Vishal Vileopat Petrus Chandra; Mateus Rendo; Jones Parlindungan Nadapdap
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.2809

Abstract

Penelitian ini bertujuan untuk mengamati implementasi program layanan di PT Pengadaian Cabang Bengkayang, Kalimantan Barat. Implementasi program layanan merupakan bagian penting dalam meningkatkan efektivitas dan efisiensi layanan yang diberikan oleh perusahaan kepada pelanggan. Penelitian ini dilakukan dengan mengamati berbagai aspek implementasi program layanan yang telah dijalankan oleh PT Pengadaian Cabang Bengkayang. Metode penelitian yang digunakan adalah observasi langsung di lapangan, di mana peneliti mengamati secara aktif berbagai kegiatan dan proses yang terkait dengan program layanan perusahaan. Data yang dikumpulkan meliputi interaksi antara pegawai dan pelanggan, penerapan kebijakan dan prosedur layanan, serta penggunaan teknologi dalam menyediakan layanan. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam tentang bagaimana implementasi program layanan di PT Pengadaian Cabang Bengkayang, serta mengidentifikasi potensi perbaikan atau peningkatan layanan yang dapat diadopsi oleh perusahaan untuk meningkatkan kepuasan pelanggan. Dengan demikian, penelitian ini dapat memberikan kontribusi dalam meningkatkan kualitas layanan dan daya saing perusahaan di pasar yang semakin kompetitif.
MODELING INVESTOR BEHAVIOR: INTEGRATING RISK AND RETURN IN A SYSTEM DYNAMICS FRAMEWORK Jones Parlindungan Nadapdap; Rissa Ayustia; Perminas Pangeran; Eligia Monixa Salfarini; Firdaus Nur
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research explores the dynamics of investor behavior within the framework of risk and return by proposing Causal Loop Diagrams (CLDs) as a modeling tool. The study delves into the intricate relationships between market sentiment, risk perception, stock prices, and investment decisions. The reinforcing and balancing loops identified in the CLDs highlight the complex interplay of factors that shape investor behavior and market dynamics. The reinforcing loop between positive market sentiment and buying decisions illustrates the strong influence of sentiment on investor actions, potentially leading to prolonged bullish trends. Conversely, the reinforcing loop linking high risk perception to selling decisions depicts a negative cycle, with declining stock prices reinforcing risk perception, triggering further divestment. These loops showcase how market participants respond to changing conditions, stabilizing the market during downturns. Implications of the CLDs include the ability to identify market trends, potential risks, and the influence of investor decisions on market dynamics. Recommendations for market participants, analysts, and policymakers emphasize the importance of understanding market sentiment, implementing prudent risk management, and adapting strategies to changing market conditions. In conclusion, the proposed CLDs offer a valuable tool for comprehending the complexities of investor behavior, contributing to improved investment strategies, enhanced risk management practices, and a deeper understanding of financial market dynamics. This research contributes significantly to advancing our understanding of the intricate factors that shape investor decisions and influence the direction of financial markets.
THE RELATIONSHIP BETWEEN FINANCIAL LITERACY LEVELS AND INVESTMENT BEHAVIOR: UNDERSTANDING THROUGH CAUSAL LOOP DIAGRAM Jones Parlindungan Nadapdap; Rissa Ayustia; Jorge Ribeiro Freitas; Aloysius Hari Kristianto; Listra Frigia Missianes Horhoruw
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to provide an overview of the factors that influence a person's or individuals' investment behavior. The aspects modeled in this study are internal and external. The result is a picture of the relationship between financial literacy and investment intention. Financial literacy is represented by knowledge, skills, and competencies, while investment interest is represented by attitudes, subjective norms, and perceived behavioral control. The investment interest relation employs the theory of planned behavior (TPB), which proposes that a person's or individual's investment behavior is influenced by attitudes, subjective norms, and perceived behavioral control. This study's methodology is system dynamics, which is based on the concept of feedback from control theory and causal loops. In this study, a causal loop diagram approach was used, namely a feedback loop system in a diagram, and this is a feedback structure communication tool that represents the system's main feedback loop that produces the system's dynamic reference behavior.