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All Journal Jurnal Penelitian Politik INFO ARTHA JURNAL PERSPEKTIF BEA DAN CUKAI Owner : Riset dan Jurnal Akuntansi JTP - Jurnal Teknologi Pendidikan Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ilmiah Publika Educoretax Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) International Journal of Education and Social Science (IJESS) Jurnal Informatika Polinema (JIP)
Nina Andriana, Nina
Bidang Perkembangan Politik Nasional, Pusat Penelitian Politik-LIPI Widya Graha Lt. XI, Jln. Gatot Subroto N.10 Jakarta 12710
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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POLA PARTISIPASI MASYARAKAT DALAM PENGELOLAAN BADAN USAHA MILIK DESA STUDI KASUS: BUM DESA TIRTA MANDIRI PONGGOK Priharjanto, Akhmad; Andriana, Nina
Jurnal Ilmiah Publika Vol 9 No 2 (2021): JURNAL ILMIAH PUBLIKA
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v9i2.6260

Abstract

Badan Usaha Milik Desa (BUM Desa) didirikan untuk meningkatkan kesejahteraan masyarakat desa. Salah satu prinsip dalam pengelolaan BUM Desa adalah partisipasi masyarakat. Saat ini BUM Desa tumbuh pesat namun masih sedikit BUM Desa yang sukses. Penelitian ini merupakan penelitian kualitatif deskriptif studi kasus yang mengambarkan bagaimana pola partisipasi masyarakat dalam pengelolaan BUM Desa Tirta Mandiri Ponggok. Hasil penelitian menunjukkan partisipasi masyarakat pada BUM Desa Tirta Mandiri Ponggok dilaksanakan dengan pola yang luas mulai dari perencanaan, pelaksanaan, pertangungjawaban, dan kepemilikan modal. Hasil penelitian ini diharapkan dapat menjadi acuan bagi pengelola BUM Desa dalam melaksanakan partisipasi masyarakat.
Learning Model for Preparing Financial Statements of Village-Owned Enterprises Using the Training, Simulation, and Assistance Model Priharjanto, Akhmad; Andriana, Nina
JTP - Jurnal Teknologi Pendidikan Vol. 27 No. 2 (2025): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v27i2.55754

Abstract

This study aims to find an effective learning model for preparing financial statements for Village-Owned Enterprises (VOE). VOE are required to prepare financial statements by the Financial Accounting Standards for Private Entities (SAK-EP) on a semi-annual basis. However, to date, very few VOE can prepare financial statements by the expected accounting standards. This is because most VOE managers do not understand the process of preparing financial statements and do not have an accounting education background. Therefore, an effective learning model for preparing financial statements is needed for VOE managers with non-accounting educational backgrounds. This study uses participatory action research by actively involving VOE managers in learning how to prepare financial statements. After mapping VOE managers and analyzing learning needs, a learning model was developed through three stages: training, simulation, and assistance, referred to as the TSA model. The development of this model refers to Project-Based Learning and Problem-Based Learning, where VOE managers are given the task of preparing financial statements directly using either dummy data or real transaction data. The study was conducted with VOE managers in East Java. After completing the training, VOE managers can prepare financial statements according to standards. Some VOE financial statements have even been audited by a Public Accounting Firm, receiving unqualified and qualified opinions. Therefore, this learning model is an effective accounting education for VOE managers.
ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES Asqolani, Asqolani; Andriana, Nina; Hadi, Miftahul; Fathoni, Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.432

Abstract

Tax receivables managed by the Directorate General of Taxes (DGT) have enormous potential in state revenues but can also potentially lose the state if not appropriately handled. This can be seen from the audit results of the Audit Board of The Republic of Indonesia (BPK), which found inadequate administration of tax receivables with a value of more than Rp 20 trillion and repeated from previous years. This study's novelty is using the Global Accountability Project (GAP) approach and the OECD Principles of Corporate Governance to see the extent of accountability in tax receivables management with DGT as the research object. This study uses a qualitative method using primary data, interviews with DGT, BPK, and the Inspectorate General of the Ministry of Finance (ITJEN), and secondary data related to achievements performance during 2019-2022. The research results show that, in general, the accountability of tax receivables management by the DGT is good. Still, several things need improvement, such as improving the administration and supervision of overdue receivables by adding an early warning system, a capable bailiff, regulation of unpublished tax penalties, increasing cooperation with third parties, and increasing the billing budget.
Identification of direct reporting of individual taxpayers to the tax service office using the Ishikawa diagram Dharmakarja, I Gede Made Artha; Kusuma, I Gede Komang Chahya Bayu Anta; Andriana, Nina
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1462

Abstract

Filing the Individual Taxpayer’s Annual Tax Return (WPOP SPT) is designed to be a straightforward process that can be completed independently using an application. However, many taxpayers face difficulties in calculating, filling out, and submitting their Individual Taxpayer Annual Tax Return for Personal Income Tax (SPT PPh OP), leading to a high volume of in-person visit queues to Tax Offices (KPP). This study aims to identify the root causes of these challenges and their impact on tax administration, particularly the increasing service demands and long queues at tax offices. The research was conducted through observations and interviews with taxpayers (WP) at the Pondok Aren Tax Office. A fishbone (Ishikawa) diagram was used to analyze the causes of these issues, while a literature review applied the MECE (Mutually Exclusive, Collectively Exhaustive) method and the 5M framework (Man, Materials, Machines, Methods, Money), supplemented by considerations of information and time factors. The findings indicate that the primary issue lies in the human factor (Man), specifically, taxpayers’ limited knowledge and understanding of tax procedures. Other technical factors are difficulties in operating the application (Machines) and the completeness of report preparation support (Materials). Prior research frequently recommends that tax officers improve taxpayers’ education and promote the use of digital tax reporting platforms. Tax officers remain essential in providing education and support. Additionally, tax volunteers can play a crucial role in assisting taxpayers, particularly during peak reporting periods. To improve service quality, tax officers should receive training in customer service excellence, while tax offices must enhance computer infrastructure and internet capacity to prevent system disruptions.
Do Competence, Information Technology, and Innovation Affect the Performance of Village-Owned Enterprises Priharjanto, Akhmad; Andriana, Nina; Usman, Fadlil
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2212

Abstract

The Village-owned Enterprises’s performance that is not optimal is a question that continues to be answered. This study examines the relationship between competence, information technology and innovation on the performance of village-owned enterprises. The data used are primary data obtained through questionnaires. Questionnaires were distributed online to Directors, Secretaries, Treasurers, and Village-owned Enterprises staff in East Java from August to September 2022. The number of respondents in this study was 59 people. This research uses Structured Equation Model Partial Least Square (SEM-PLS). Data processing uses the SMART PLS4. The test was carried out in two stages, namely the measurement model test and the structural model. Data analysis was carried out by testing the measurement model and structural model. The measurement model test was carried out by testing convergent validity, discriminant validity and reliability testing. While the structural model test was carried out with the Inner Model Test consisting of R-Square, Path Coefficient, T-Statistic Test, Predictive Relevance, and Fit Model. The test results show that competence has a significant effect on innovation and performance. Meanwhile, information technology has a significant effect on innovation but does not significantly affect the Village-owned Enterprises’s performance. Simultaneous test results show that competence and technology together influence the performance through innovation.
EXAMINING TAX RECEIVABLES MANAGEMENT PRACTICES IN THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE Ambarwati, Ria Dewi; Andriana, Nina; Aprilia, Rachma; Hartopo, Wing; Iswandy, Iis
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 1 (2025): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i1.3302

Abstract

From the results of the BPK audit of the Ministry of Finance's Financial Report for 2021 to 2023, there are still repeated findings related to the administration of tax receivables at the Directorate General of Customs and Excise. This study examined the practice of tax receivables administration at DJBC. This study is a qualitative study with a descriptive approach. The type of data used is primary data through questionnaires and FGD implementation, and secondary data. The analysis tool in this study uses a rating scale analysis to measure, compare, and evaluate the related tax receivables administration practices. Based on the results and discussion, of all stages of tax receivables administration at the Directorate General of Customs and Excise assessed by respondents, the one that received the highest rating was at the receivables reporting stage, with a rating of 94.83% of the criteria scale or 4.74 (likert scale 5). Meanwhile, the lowest rating of tax receivables administration at the Directorate General of Customs and Excise is at the stage of receivables transfer, with a rating of 88.92% of the criteria scale or 4.45 (likert scale 5). DJBC can use the practical implications of this finding in implementing priority strategies in solving problems in DJBC tax receivables administration.
CAN VILLAGE FUNDS STRENGTHEN ECONOMIC GROWTH IN INDONESIA? Herdiyana, Deni; Sugiyanto, Hari; Sutarto; Andriana, Nina
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3400

Abstract

This research aims to determine the influence of village funds on economic growth in Indonesia, with General Allocation Funds (DAU), Special Physical Allocation Funds (DAK Fisik), Profit Sharing Funds (DBH), Village Fund Allocations (ADD), Social Protection Spending as control variables. This research was conducted using quantitative methods through panel data regression in order to analyze the data. The research found that Village Funds as the main independent variable have a very significant positive influence on the dependent variable, namely economic growth (GRDP). This study suggests that Village Fund transfers should continue, because these funds play an important role in encouraging economic growth in Indonesia. Keywords: village funds, economic growth, DAU, DAK Physics, DBH, Social Protection Spending
Performance Testing Aplikasi Sistem Informasi Penatausahaan dan Perbendaharaan Online (Sippol) Azizi, Ahmad Reza; Andriana, Nina; Kristanto
Jurnal Informatika Polinema Vol. 12 No. 1 (2025): Vol. 12 No. 1 (2025)
Publisher : UPT P2M State Polytechnic of Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jip.v12i1.7432

Abstract

Aplikasi Sistem Informasi Penatausahaan dan Perbendaharaan Online (SIPPOL) adalah aplikasi strategis yang dikembangkan oleh Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Provinsi Jawa Timur untuk mendukung proses penatausahaan serta pengelolaan perbendaharaan keuangan daerah secara terintegrasi. Aplikasi ini digunakan secara aktif oleh seluruh Satuan Kerja Perangkat Daerah (SKPD) di Provinsi Jawa Timur dan menjadi instrumen penting dalam meningkatkan efisiensi dan akuntabilitas tata kelola keuangan daerah. Penelitian ini bertujuan mengevaluasi performa aplikasi SIPPOL melalui performance testing guna mengukur kinerja aplikasi dalam menghadapi lonjakan akses pengguna secara bersamaan, terutama pada masa sibuk seperti periode pelaporan keuangan akhir tahun. Pengujian dilakukan dengan menggunakan Apache JMeter untuk menyimulasikan beban kerja nyata pengguna secara simultan. Hasil pengujian menunjukkan bahwa secara keseluruhan performa aplikasi SIPPOL masuk dalam kategori baik dan mampu memenuhi kebutuhan operasional rutin di lingkungan pemerintahan daerah. Meski demikian, penelitian ini merekomendasikan pentingnya tindakan preventif berupa peningkatan kapasitas serta optimalisasi infrastruktur guna mengantisipasi periode akses tinggi. Upaya tersebut dilakukan agar stabilitas aplikasi tetap terjaga, sehingga kinerja aplikasi SIPPOL tetap optimal, efisien, dan andal dalam mendukung proses administrasi keuangan daerah.
Co-Authors Akhmad Priharjanto Akhmad Priharjanto, Akhmad Ambarwati, Ria Dewi Aprilia, Rachma Asqolani, Asqolani Azizi, Ahmad Reza Dharmakarja, I Gede Made Artha Fadlil Usman, Fadlil Giovanni, Rama Hadiwibowo, Yuniarto Hari Sugiyanto, Hari Hartopo, Wing Herdiyana, Deni Iswandy, Iis Kristanto Kusuma, I Gede Komang Chahya Bayu Anta Miftahul Hadi Nur Fathoni, Nur Sutarto