Articles
<![CDATA[Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector ]]>
<![CDATA[Wibowo, Puji]]>;
<![CDATA[Rahmawati, Ai]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v11i1.18042
<![CDATA[Many argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and partially influence voluntary auditor switching by auditee. We use public companies from financial services listed in Indonesian Capital Market over period 2011-2016 as research objects. We conduct logistic regression to reveal whether relationship between those variables exists. Based on our analysis, we conclude that those four independent variables have no significant impacts on voluntary auditor rotation. This result not only confirms some previous studies but also contrary with a number of former researches. Therefore, we suggest that future research shall take other variables into account such as good corporate governance components to obtain more convincing results]]>
<![CDATA[DUALISME KEBIJAKAN PENYETORAN PENERIMAAN NEGARA SEKTOR HULU MINYAK DAN GAS BUMI ]]>
<![CDATA[Wibowo, Puji]]>
<![CDATA[ JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 1 No 1 (2017): Menuju Pengelola Keuangan Negara yang Profesional dan Unggul ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jmkp.v1i1.89
<![CDATA[Transfer or payment policy of national revenue from upstream oil and gas has been interesting to discuss for years. The main issue of this policy is Indonesian government has recognized two models of transfer in oil and gas revenue for national account, which are direct and indirect transfer to national account. Direct transfer is dedicated for oil revenue from Pertamina in Rupiahs, while indirect transfer allows foreign currency (dollars) payments from other sources.This dual policies result in liquidity issues regarding government’s ability to cover liabilities in upstream oil mandated by Production Sharing Contracts (PSC) and regulation. Another issue has been intensively debated with external auditors is national revenue delayed during earning process. By reviewing current business process based on a number of regulations and interviewing with several middle management officers in the Ministry of Finance, we propose two options to consider. First, direct transfer or one-step transfer is modified by gathering all revenue sources from upstream oil and gas either in Rupiahs or dollars. The second model, indirect transfer or two-step transfer gathering all payments from oil and gas lifting in dollars. By considering fiscal impacts of these two alternative payment models, we conclude that the second model is preferable than the first scheme]]>
<![CDATA[PENGARUH KEBIJAKAN CUKAI DI MASA PANDEMI COVID-19 TERHADAP PENDAPATAN KPPBC TIPE MADYA PABEAN C TEGAL ]]>
<![CDATA[Muhammad Kharis Sanjaya]]>;
<![CDATA[Puji Wibowo]]>
<![CDATA[ Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 4 (2021): Bilancia : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/bilancia.v5i4.1652
<![CDATA[ABSTRACT The Indonesian government through the Directorate General of Customs and Excise has compiled various tax incentive policy packages in the customs and excise sector to mitigate the impact of the Covid-19 pandemic on state revenues. In the implementation of the incentive policy, conveniencess provided by the government in the form of easing obligations and taxes. This study aims to determine the effect of the implementation of excise policy during the Covid-19 pandemic on the income of the KPPBC Tipe Madya Pabean C Tegal. The research method used is through a qualitative approach. To support this research, data collection was carried out which included literature studies, interviews and data observations related to excise tax revenues for 2020. The results showed that KPPBC TMP C Tegal has implemented policies such as ethyl alcohol tax exemption and postponement of payment of tobacco excise. Implementation of this policies during the Covid-19 pandemic had a positive impact on the revenue of KPPBC TMP C Tegal. Furthermore, KPPBC TMP C Tegal has presented revenue accounts in the financial statements in accordance with government accounting standards ABSTRAK Pemerintah Indonesia melalui Direktorat Jenderal Bea dan Cukai menyusun berbagai paket kebijakan insentif perpajakan di bidang kepabeanan dan cukai untuk memitigasi dampak pandemi Covid-19 terhadap pendapatan negara. Dalam pelaksanaan kebijakan pemberian insentif cukai, kemudahan yang disediakan oleh pemerintah berupa pelonggaran kewajiban administrasi dan pembebasan barang kena cukai untuk tujuan sosial. Penelitian ini dilakukan untuk mengetahui pengaruh implementasi kebijakan cukai selama pandemi Covid-19 pada pendapatan KPPBC Tipe Madya Pabean C Tegal. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang mencakup studi kepustakaan, wawancara dan observasi data terkait pendapatan cukai cukai tahun anggaran 2020. Hasil penelitian dapat disimpulkan bahwa KPPBC Tipe Madya Pabean C Tegal telah mengimplementasikan kebijakan pembebasan cukai etil alkohol dan penundaan pembayaran cukai hasil tembakau. Penerapan kebijakan kepabeanan dan cukai di masa pandemi Covid¬-19 berdampak positif pada pendapatan KPPBC TMP C Tegal. Selanjutnya, KPPBC Tipe Madya Pabean C Tegal telah menyajikan akun pendapatan dalam laporan keuangan sesuai dengan standar akuntansi pemerintah.]]>
<![CDATA[PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? ]]>
<![CDATA[Tezza Abdu Isamah]]>;
<![CDATA[Puji Wibowo]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i2.39
<![CDATA[Student perceptions towards accountant profession have been extensively discussed in many literatures. Along with an increase of central government financial reporting’s (LKPP) quality in Indonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. This research aims to investigate how regular students and civil servant students in Polytechnic of State Finance STAN (PKN STAN) perceive the government accountant profession. By using convenience sampling method, we found 208 respondents who answered our questionnaire adequately. This study suggests both groups agree that government accountants are still needed to support national budget accountability. Regular students are relatively motivated to be government accountants than officer students. Unexperienced students are better-off in knowledge about government accountants, while civil servant students have stronger motivation to permanently work in government sector than regular students. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduates becomes an interesting policy implication in upcoming years.]]>
<![CDATA[Menuju Kebijakan Akuntansi yang Paripurna: Studi Kasus Penerimaan Negara Bukan Pajak Sektor Hulu Migas ]]>
<![CDATA[Puji Wibowo]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 3, No 1 (2019): Balance Vocation Accounting Journal ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/bvaj.v3i1.1943
<![CDATA[Kebijakan akuntansi pendapatan non-pajak minyak dan gas adalah salah satu masalah yang paling kontroversial dalam laporan keuangan pemerintah selama bertahun-tahun. Perdebatan lama muncul karena perselisihan antara BPK dan pemerintah. BPK berpendapat bahwa pemerintah harus menerapkan metode bruto dalam pengakuan pendapatan sementara yang kemudian lebih memilih untuk mengadopsi metode neto. Masalah ini menjadi lebih menarik untuk dibahas sejak berjalannya era basis akrual pada awal 2015. Penelitian sebelumnya oleh Yuwana et al. (2016) menemukan bahwa penerapan basis akrual untuk pelaporan keuangan pemerintah tidak sepenuhnya sesuai dengan praktik umum. Mereka berpendapat bahwa penerapan metode neto dianggap kurang akuntabel karena tidak mencatat pendapatan dan biaya yang relevan. Setelah melakukan sejumlah langkah penelitian dengan mewawancarai dan berdiskusi dengan orang-orang kunci di jajaran Kementerian Keuangan dan SKK Migas, kami percaya bahwa pemerintah telah menerapkan basis akrual dengan metode bruto sejak pengalaman pertama tahun 2015. Temuan ini didukung oleh penyajian pendapatan dan pengeluaran secara terpisah dalam Laporan Operasional. Penelitian ini mengungkapkan bahwa terdapat beberapa masalah untuk dipertimbangkan dengan hatihati di masa depan, seperti pengakuan cost recovery sebagai pengeluaran dan penerimaan pendapatan menggunakan pendekatan gross revenue. Dengan mengadopsi pendekatan gross revenue, pengungkapan transaksi keuangan dalam minyak dan gas hulu dapat dianggap lebih komprehensif, yang mencerminkan semua aspek industri. Penelitian ini menyimpulkan bahwa pemerintah akan mempertimbangkan untuk merevisi peraturan yang ada mengenai prinsip-prinsip akuntansi pendapatan non-pajak minyak dan gas]]>
<![CDATA[Membumikan Laporan Keuangan untuk Penghafal Al-Quran ]]>
<![CDATA[Puji Wibowo]]>;
<![CDATA[Ahmad Khizazi]]>;
<![CDATA[Azaz Mabrur]]>
<![CDATA[ Journal of Dedicators Community Vol 3, No 3 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Nahdlatul Ulama Jepara ]]>
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DOI: 10.34001/jdc.v3i3.1037
<![CDATA[Alquran-based educational institutions are one of the most important supplier of the nation's generation of noble character, love of the motherland, and global outlook. The survival of these educational institutions is determined, among other things, by the organization's sound and transparent financial management. Financial reports are an instrument for educational institutions to evaluate performance and plan activities that are realistic and adaptive to change. Islamic Education Foundation Islamic Boarding School Alquraniyah (YPI-PPA) East Jurangmangu, Pondok Aren, South Tangerang has the responsibility to give birth to the nation's cadres who are polite, love the Koran, and ready to contribute to the wider community. Fostering financial management, especially in preparing financial statements, is crucial for stakeholders who need a guarantee of business continuity from the educational institution. The synergy between students and lecturers at the State Financial Polytechnic STAN has sought to raise awareness for YPI-PPA employees to begin cleaning up in preparing financial reports that are more comprehensive, accountable, and provide full information for decision makers.]]>
<![CDATA[INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE ]]>
<![CDATA[Puji Wibowo]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ AFEBI Accounting Review Vol 3, No 1 (2018) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aar.v3i01.138
<![CDATA[The accountant has become one of the most prestigious professions around the world since a few decades ago. Research concerning accountant professions has simultaneously been famous and even abundant since then. A number of existing studies discussed these fabulous professions, namely public accountant and chartered accountant, from college students’ point of views. This research offers a new perspective with respect to the type of professions and group of respondents. By undertaking questionnaire survey and interviews with government officers as selected respondents, this study tries to reveal the public officers' perceptions, instead of students, towards accountancy professions in the line ministries and government agencies. The questionnaires were distributed to government employees whose jobs are related to public finance management amounted to 300 questionnaires in total. 104 questionnaires were successfully returned, and from those 97 are valid. This preliminary study focuses on government officers’ attitude because this topic has been unusual. The study becomes more challenging since it also discusses the impact of Ministry of Finance Decree No. 25 of 2014 concerning State Chartered Accountant on the willingness of government officers to choose professional accountant in public sector as an option to pursue their career. We find that respondents agree with the obligation of re-register of chartered accountant and the role of Indonesian Accountant Association in the process of registration. However, respondents who have already been registered in National Chartered Accountants were not sure whether they would be able to undertake continuous learning program until the retirement ages. This study also discloses that most respondents tend to say that in upcoming years, government accountants have more important roles in audit, taxation, education, local government finance, national budget, cost of public services, and non-tax revenue. Finally, this research proposes policy recommendation that government should take professional accountants into account in arranging career path for public officers. Keywords: chartered accountant, government officers]]>
<![CDATA[ADA APA DENGAN FAKTOR KEPEMIMPINAN DALAM PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH EKS KARESIDENAN SURAKARTA? ]]>
<![CDATA[Salia Nur Fatah]]>;
<![CDATA[Puji Wibowo]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v8i1.4893
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menganalisis faktor-faktor penentu kualitas laporan keuangan pemerintah daerah dengan mempertimbangkan gaya kepemimpinan sebagai variabel moderasi. Sampel penelitian ini adalah para pegawai setiap Badan Keuangan Daerah di wilayah eks-karesidenan Surakarta yang bertugas pada bidang akuntansi, anggaran, perbendaharaan/kas, dan aset. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada pegawai Badan Pengelola Keuangan dan Aset Daerah di 7 kabupaten/kota di wilayah eks Karesidenan Surakarta dan diperoleh 193 kuesioner yang terisi. Metode analisis data menggunakan partial least square. Penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintah berbasis akrual dan penggunaan teknologi berpengaruh positif terhadap kualitas laporan keuangan di wilayah tersebut. Namun, peran auditor internal dan kompetensi sumber daya manusia tidak memberikan dampak signifikan terhadap kualitas laporan. Variabel gaya kepemimpinan hanya memperkuat pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan. Dengan demikian, penting menempatkan seseorang dengan gaya kepemimpinan tertentu untuk mendorong peningkatan kualitas sumber daya manusia sehinggga meningkatkan kualitas laporan keuangan.ABSTRACTThis study aims to analyze the determinants of the quality of local government financial reports by considering leadership style as a moderating variable. The sample of this research is the employees of each Regional Finance Agency in the ex-residential area of Surakarta who are in charge of accounting, budgeting, treasury/cash, and assets. Data was collected by distributing questionnaires to employees of the Regional Financial and Asset Management Agency in 7 regencies/cities in the former Surakarta Residency area and 193 completed questionnaires were obtained. The data analysis method used partial least squares. This study shows that the application of accrual-based government accounting standards and the use of technology have a positive effect on the quality of financial reports in the region. However, the role of internal auditors and the competence of human resources do not have a significant impact on the quality of the report. The leadership style variable only strengthens the influence of human resource competence on the quality of financial reports. Thus, it is important to place someone with a certain leadership style to encourage the improvement of the quality of human resources so as to improve the quality of financial reports.]]>
<![CDATA[PENGARUH DANA DESA, ALOKASI DANA DESA, DAN PENDAPATAN ASLI DESA TERHADAP INDEKS DESA MEMBANGUN DI KABUPATEN GOWA ]]>
<![CDATA[Andi Eka Iftitah]]>;
<![CDATA[Puji Wibowo]]>
<![CDATA[ Jurnal Ilmu Pemerintahan Widya Praja Vol 48 No 1 (2022) ]]>
Publisher : <![CDATA[Lembaga Riset dan Pengkajian Strategi Pemerintahan (LRPSP), Institut Pemerintahan Dalam Negeri (IPDN) ]]>
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DOI: 10.33701/jipwp.v48i1.2331
<![CDATA[Sejalan dengan Sustainable Development Goals (SDG) 2030, pemerintah Indonesia berkomitmen membangun desa melalui belanja transfer ke daerah dan dana desa. Dana tersebut diterima oleh pemerintah desa sebagai pendapatan pada pos dana desa dan alokasi dana desa dalam struktur APBDes. Dampak kebijakan transfer ke desa tersebut diukur melalui Indeks Desa Membangun atau dikenal dengan IDM. Peningkatan kapasitas fiskal desa melalui transfer dari pemerintah pusat dan daerah tersebut tidak selalu sejalan dengan perbaikan IDM, seperti yang terjadi pada Kabupaten Gowa. Efektivitas pengelolaan APBDes antara lain dipengaruhi oleh kebijakan pemanfaatan dana desa dalam hal penyertaan modal pada BUMDes. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan dana desa berupa penyertaan modal pada BUMDes, PADes, dan alokasi dana desa terhadap IDM pada 121 desa di Kabupaten Gowa selama periode 2017-2018. Penelitian ini bersifat kuantitatif menggunakan regresi data panel dan dengan pendekatan random effect model. Hasil penelitian menunjukkan bahwa pemanfaatan dana desa untuk penyertaan modal BUMDes dan PADes memiliki pengaruh positif terhadap IDM. Sementara itu, alokasi dana desa tidak memberikan efek terhadap IDM. Riset ini memberikan implikasi antara lain perlunya perbaikan tata kelola BUMDes secara berkelanjutan agar dapat mendorong kemandirian desa. Kata Kunci: Dana Desa; Alokasi Dana Desa; Pendapatan Asli Desa; Indeks Desa Membangun; Desentralisasi.]]>
<![CDATA[INDEKS PEMBANGUNAN MANUSIA PADA KABUPATEN/KOTA DI SUMATERA UTARA: EFEK MEDIASI BELANJA MODAL ]]>
<![CDATA[Oktaviani Pekiningrum]]>;
<![CDATA[Puji Wibowo]]>
<![CDATA[ Bina Ekonomi Vol. 26 No. 1 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan ]]>
Publisher : <![CDATA[Center for Economic Studies Universitas Katolik Parahyangan ]]>
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DOI: 10.26593/be.v26i1.5340.1-22
<![CDATA[Fiscal decentralization gives local governments the authority to use revenues to finance local expenditure, one of which is expenditures intended to improve the quality of human development. This study aims to analyze the effect of Local Own Source Revenue (PAD), Special Allocation Funds (DAK), and Surplus of Budget Financing (SiLPA) on the Human Development Index (IPM) through capital expenditure on districts/cities in North Sumatra. This study uses panel data consisting of time series data for 2015-2019 and cross section data for 33 districts/cities in North Sumatra. Hypothesis testing is done by multiple linear regression and path analysis. The results of the study proved that DAK and SiLPA have a positive impact on capital expenditures, while PAD has no impact on capital expenditures. Meanwhile, PAD and DAK directly have a significant positive effect on HDI, while SiLPA has no effect on HDI. In addition, PAD, DAK, and SiLPA indirectly have no significant effect on HDI through capital expenditure.]]>
