Toton Hartanto
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INISIATIF KEAMANAN PERDAGANGAN DALAM KEBIJAKAN EKONOMI LUAR NEGERI AMERIKA SERIKAT Toton Hartanto
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 test the impact of security threat and economic threat against U.S to the choice of container security intiative (CSI) as the instrument of foreign policy of US in Global War on terrorism (GwoT). The analyze employed by this research was economic statecraft concept ( baldwin,1985) as the main theory . The literature review of the research was able to find existence of security threat and economic thread pushing US to put their choice on CSI as the economic Statecraft in the policy of GwoT, The research employed qualitative model in which the statistical data analysis used was logoistic regression and it was obtained proves that justified CSI as the economic statecraft , the different response coming out between countries against the target of CSI was influenced by the interest of their economics and the consideration of the benefit value of the trading relationship within long term period.
ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT KEPABEAN Toton Hartanto
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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Abstract

The objective of this study is to examine the effect of auditee selection, auditor competence and independence on the customs audit quality. It is conducted at the Directorate General of Customs and Excise with Customs audit data in 2013 and 2014. It is a quantitative study using generalized least squares estimation methods on structural equation modeling with IBM SPSS AMOS version 22. The result of this study shows that auditor independence has a positive effects on customs audit quality, but it need improvement on the mechanism of cintigent performance reward, otherwise, the auditee selection has no effect on customs audit quality therefore it is important to develop a better predictive audit yield. Moreover, auditor competence also has ni effect on customs audit quality, it has to take a necessary action against the sympstons of fatigue.