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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Journal of Indonesian Economy and Business Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia
Irwan Taufiq Ritonga
Department Of Accounting Faculty Of Economics And Business Universitas Gadjah Mada
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

 1 
Mengukur transparansi pengelolaan keuangan daerah di Indonesia: berbasis website Irwan Taufiq Ritonga; Syamsul Syahrir
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art4

Abstract

This study aims to measure the transparency of local financial management in Indonesia by focusing on three main stages (aspects) of local financial management, namely the aspects of planning, implementation, and reporting and accountability of the budget. In addition, this study also aimed to cover up the limitations of previous studies that measure the transparency of local financial management. This research was conducted in 34 provincial governments in Indonesia. The data used is the local financial management of the fiscal year 2016. Observations and data collection commenced on November 1 to 31, 2016 for the first period and the second period began in 1-10 January 2017. The second period carried out to check the availability of the data on the provincial government's official website. Based on observations, it was found that the average level of local transparency management is still very small (low), which is equal to 16.84%. The highest-ranking provincial government is a Provincial Government of Central Java with an index of 50% and the lowest is the Provincial Government of Southeast Sulawesi, Provincial Government of West Sulawesi, Provincial Government of North Maluku, and Provincial Government of West Papua with the index transparency of local financial management respectively of 3.45%.
Analysis on the success factors in determining sales value of taxable object Agustinus Imam Saputra; Irwan Taufiq Ritonga
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art1

Abstract

This study aims to examine the contradiction in determining Sales Value of Taxable Object (SVTO) in accordance with fair market price in Bantul Regency and Yogyakarta City. This study elaborates the success factors of Yogyakarta City in determining SVTO which approaches the market price. The study used descriptive qualitative method with a case study design. The research data were obtained using in-depth interview and document review. The theoretical basis used was the pressure of isomorphism in institutional theory (DiMaggio & Powell, 1983). The preliminary research was conducted at five Primary Tax Offices of Directorate General of Taxes (DGT) Regional Office in Daerah Istimewa Yogyakarta Province. The respondents of this study were employees of the Revenue and Regional Asset Management Office (BPKAD) Yogyakarta and Financial and Regional Assets Office (BKAD) Bantul. The results show that SVTO determination in Bantul is influenced by normative isomorphism pressure because Bantul follows the group norms of surrounding local governments. On the other hand, SVTO determination in Yogyakarta is influenced by coercive pressure because Yogyakarta tends to follow the laws and regulations. The essential lessons from Yogyakarta City are the readiness of regulations, use of reliable data, incentive provision, increase in the untaxable value of the sales value of taxable object, extensive socialization, and recruitment of appraisers. Bantul should refer to the Laws and Yogyakarta City, as the best practices in determining SVTO. This research can be a preliminary of further research in a broader area or on nationwide level.
Co-Authors Abdullah Lathif Elbaaqy Habiby Adriana, Anissa Agustinus Imam Saputra Dwi Windarsih Habiby, Abdullah Lathif Elbaaqy Imansantosa, Prabowo Indra Kesuma Krist Setyo Yulianto Nur Fajri Prabowo, Raden Adiguna Puji Suwarjuwono Rahandiani, Dewi Suwarjuwono, Puji Syahrir, Syamsul Syamsul Syamsul Vira Maulina