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All Journal Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Intelektual : Jurnal Penelitian Dosen Akuntansi
Shofwatun Hasna
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS SPASIAL PENGARUH DANA PERIMBANGAN TERHADAP KETIMPANGAN PENDAPATAN DI PROVINSI JAWA TIMUR TAHUN 2008-2011 Shofwatun Hasna
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 6 No 2 (2013): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The research objective was to analyze the influence and balance againts the imbalance of income in the province of east java in 2008-2011 by considering the spatial interconnection between the existing regencies/cities. The data Used on the research was panel data which approach was spatial econometric. The chosen model was then spatial error with fixed effect. The result shown that intercation performed between regencies/cities and its neighboring regencies/cities in east java was sufficiently high of which rate was 0,470 of range value 0 until 1. The performance of such interaction triggered the income imblance in east java. The spatial effect coming out can be abserved from value effect of each regencies/cities each of which was added by using intercept value on the model , The result indicatedthat spatial affected the increase of imbalance of income in all regencies/cities in east java except the regency of lamongan. By considering spatial aspect, it can be concluded that the increase of the balance of fund significantly gave positive impact to the income imbalance in east java. Other factors positively affecting were medical personel anf regional minimum wage (UMR), Nevertheless the factor of labors industry apparently negatively affected the index of imbalance in east java.
DAMPAK DESENTRALISASI FISKAL TERHADAP KINERJA EKONOMI DAERAH Shofwatun Hasna
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 8 No 2 (2015): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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This study aims to analyze the fiscal decentralization impact to economic performance in Province of East Java for five years (2009-2013). The panel model closen is random effect. The East Java income is growing up each year during 2009 until 2013. The target and realization of Regional Expenditure is also growing up in that periode even not used 100%. The analysis result shows that revenue Sharing Fund (DBH), Miscellaneous Local Revenues, and Local Government Revenue (PAD) have positive impact to economic activities in East Java During that period, but Special Alocation Funds (DAK) and General Allocation Funds(DAU) have no impact during research periode.
PERAN BELANJA PEMERINTAH DAN HUMAN CAPITAL TERHADAP PENGANGURAN DAN KEMISKINAN DI INDONESIA Shofwatun Hasna
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 2 (2016): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

This study aims to analyze the performance of government spending and human capital for unemployent and poornes since six year (2010-2015). The panel model chosen is random effect, the analysis result shows that (1) The unemployement in the district is lower than in the city, and commodity of food has highest influence for the poorness; (2) The growth of government spending has positive impact to aggrerate output, even it doesn’t optimal yet, The case is the allocation for government spending is low, and the highest allocation is for sipil employment budgets; (3) Using simultant regression, Government spending and Human Development Index (HDI) have no impact to unemployment; but by using partial regression, government spending has positive impact and HDI has negative impact to unemployment; (4) Using simultant regression, government spending has positive impact and HDI has negative impact to poorness. But by using partial regression, both of them have no impact to poorness.
The Impact of Tax Avoidance on Firm Value with Profitability as a Moderating Variable : Case Study of Agricultural Companies Listed on the IDX 2020-2022 Shofwatun Hasna; Khrisna Anggun Yuliana; Husin; M. Imam Suswandoyo
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.210

Abstract

Introduction/Main Objectives: To ultimately increase profits, the value of the Company, especially in the agricultural sector which has its own characteristics and challenges. Background Problems: The phenomenon of tax avoidance carried out by agricultural sector companies and its impact on company value, as well as the role of profitability as a moderating variable in the relationship. Novelty: Focus on the effect of tax avoidance on company value in the agricultural sector with an emphasis on the role of profitability as a moderating variable. Research Methods: Using a quantitative approach, the study population consists of agricultural sector companies listed on the IDX during the period 2020-2022 using statistical software (SPSS). Finding/Results: Tax avoidance can increase company value, profitability does not function as a reinforcement in the relationship, which indicates that other factors may be more influential in this context. Conclusion: This study concludes that tax avoidance has a significant influence on company value in the agricultural sector listed on the Indonesia Stock Exchange. However, profitability does not function as a moderating variable that strengthens the relationship between tax avoidance and company value.
Co-Authors Husin Khrisna Anggun Yuliana M. Imam Suswandoyo