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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Kontigensi: Jurnal Ilmiah Manajemen Jurnal Sipakatau
Dadang Suwanda
Institut Pemerintahan Dalam Negeri, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Brand Valuation of Garment Companies for Tax Purposes Rahmat Heryat Furqon; Azhar Affandi; Jaja Suteja; Dadang Suwanda
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i2.280

Abstract

Valuation of intangible assets is carried out to determine a certain value objectively and professionally in accordance with regulatory provisions for non-monetary assets with no identifiable or unidentifiable physical form (goodwill). Many intangible assets will not be recognized in the financial statements because they fail to meet the definition of an asset or the recognition criteria. The transfer of Intangible Assets often uses Book Value so that there is no tax obligation, the purpose of this study is to determine the Fair Market Value of Intangible Assets in the form of Brands for tax purposes with valuation that is to carry out financial statement analysis, macroeconomic analysis, industry analysis and application of Approaches and Methods Selected rating. The approach used is using the Income Approach with the Royalty Savings Method, the results of the valuation obtained the Fair Market Value of Brand X of Rp. 23,978,000,000; (Twenty Three Billion Nine Hundred Seventy Eight Million Rupiah).
Optimizing Local Tax Management for Achieving Regional Financial Independence Hendra Hendra; Dadang Suwanda; Sampara Lukman; Meltarini Meltarini
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 2 (2026): February
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i2.516

Abstract

This study examines the optimization of local tax management in achieving regional financial independence in Tulang Bawang Regency. A qualitative approach with a case study design was employed, drawing on data collected through interviews, observations, and document analysis. The findings reveal that local tax optimization reflects an ongoing structural transformation, characterized by the expansion of the tax base, strengthening of collection mechanisms, enhancement of supervision, administrative efficiency, and improved revenue planning. Initiatives such as system digitalization, database improvement, regulatory strengthening, and cross-institutional collaboration have contributed positively to local fiscal performance. However, the effectiveness of these efforts remains constrained by several systemic challenges, including limited data integration, inadequate analytical capacity of personnel, continued reliance on manual processes, and weak institutional coordination. These findings suggest that local tax optimization should not be viewed solely as a technical or administrative matter, but rather as a governance and institutional capacity issue. This study proposes a model of local tax management optimization that conceptualizes taxation as a layered and dynamic governance system. The model highlights the importance of transitioning toward system-driven taxation, strengthening data governance, and implementing risk-based compliance management to enhance the sustainability of regional financial independence.
The Supervision of Grant Fund Management In Regional Elections For Anti-Corruption in The Election Supervisory Board (Bawaslu) of Depok City, West Java Arya Mega Natalady Sumbayak; Wirman Syafri; Dadang Suwanda; Mansyur Achmad
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.7241

Abstract

The supervision of grant fund management in regional elections is a critical component in ensuring the integrity of democracy and public accountability. This study analyzes the effectiveness of grant fund supervision in the Election Supervisory Board (Bawaslu) of Depok City from an anti-corruption perspective. Using a qualitative approach through document review, in-depth interviews, and focus group discussions, the analysis applies Tthe 12 Components of a Functional Monitoring and Evaluation System framework by Kusek (2004). The findings indicate that the supervision mechanism remains primarily administrative and output-oriented, with weaknesses in organizational structure, the absence of an internal audit apparatus, and limited human and financial resources. Nevertheless, supporting factors include staff commitment and openness to evaluation and feedback. The study concludes that strengthening a results-based supervision system requires enhancing human resource capacity, integrating supervision outcomes into policy formulation, and establishing inter-agency coordination mechanisms to prevent misuse of grant funds.
Co-Authors Arya Mega Natalady Sumbayak Azhar Affandi Hendra Hendra Jaja Suteja Mansyur Achmad Meltarini meltarini Rahmat Heryat Furqon Sampara Lukman Wirman Syafri