Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Kontigensi: Jurnal Ilmiah Manajemen
Dadang Suwanda
Institut Pemerintahan Dalam Negeri, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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).
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

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 Jaja Suteja Mansyur Achmad Rahmat Heryat Furqon Wirman Syafri