Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA JEJAK Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan The Indonesian Journal of Planning and Development Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Quantitative Economics Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan
Mangasa Augustinus Sipahutar, Mangasa Augustinus
Faculty of Economics and Management, Bogor Agricultural University (IPB), Bogor
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
The Effect Government Capital Expenditure on Banking Credit in KDT Regency (Lake Toba Region) Nasution, Amelira Haris; Sipahutar, Mangasa Augustinus
The Indonesian Journal of Planning and Development Vol 6, No 2 (2021): October 2021 (Article in Progress)
Publisher : Department of Urban and Regional Planning, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ijpd.6.2.%p

Abstract

The beauty of Lake Toba in North Sumatera makes Lake Toba one of the five Super Priority Destinations (DSP) promoted by the government in tourism development. This stipulation is expected to be able to improve the economy of the Lake Toba (KDT) region which is geographically inhabited by 7 (seven) sub-districts, which are directly adjacent to North Tapanuli Regency, Toba Regency, Simalungun Regency, Dairi Regency, Karo Regency, Humbang. Hasundutan Regency and Samosir Regency. The purpose of this study was to find out and analyze the answers related to the effect of government capital expenditure on bank credit around KDT Regency. The data used is secondary data in the form of time series data in KDT for the period 2000–2019 regarding the economic sector GRDP, bank credit and government capital expenditures. Data processing uses the E-Views 10 application through panel data analysis using data on the ratio of government capital expenditure and bank credit to nominal GRDP in all KDT areas. Based on the results of the analysis, the results of the variable ratio of government capital expenditure to nominal GRDP have a positive and significant effect of 0.161587 on banking credit to nominal GRDP from 2005 to 2019 in the KDT area. This shows that there is a relationship and influence of capital expenditure on banking credit in the KDT area during 2005-2019, which means that capital expenditure and the banking sector will be able to become a driver of economic growth, including in the development of the KDT area.  
Implementasi Perhitungan Tarif Bea Masuk, Pajak Pertambahan Nilai Dan Pajak Penghasilan Pasal 22 Terhadap Barang Impor : Studi Kasus Pada PT Gemilang Prima Utama Sentul, Bogor Kartika, Sri; Riyadi, Rizal; Sipahutar, Mangasa Augustinus
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1904

Abstract

Today, globalization is experienced by all countries in the world indirectly almost every country runs an open economic system. An open economy is characterized by international trade relations. The fact that every country cannot fulfill its own needs is indeed one of the factors driving the emergence of international trade. Import activity is one form of international trade. PT Gemilang Prima Utama is an importer in Indonesia that imports various kinds of heavy equipment spare parts and accessories. Import activities are subject to taxes, namely Import Duty (BM) Value Added Tax (VAT) and Income Tax (PPh) Article 22 Import. Based on the results of the review at PT Gemilang Prima Utama, the authors draw conclusions on the review of the calculation of Import Duty (BM), Value Added Tax (VAT) and Income Tax (PPh) Article 22 on imported goods at PT Gemilang Prima Utama, namely as follows: 1. Calculation of Import Duty (BM) rates on imported goods carried out by PT Gemilang Prima Utama in accordance with the Minister of Finance Regulation Number 26 / PMK.010 / 2022. 2. The calculation of Value Added Tax (VAT) on imported goods carried out by PT Gemilang Prima Utama is in accordance with Article 7 of Law No. 42 of 2009 and Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations Article 7. The calculation of Income Tax Article (ITA) 22 on imported goods carried out by PT Gemilang Prima Utama is in accordance with the Minister of Finance Regulation Number 41/PMK.010/2022.   Keywords: Import, Import Duty, VAT, Income Tax Article 22 Import, PMK
Uji Kompetensi Bidang Keahlian Administrasi Perkantoran Di SMK Telekomedika Bogor Listari, Sinta; Hermawan, Yanto; Sipahutar, Mangasa Augustinus
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.923

Abstract

Uji Kompetensi Keahlian (UKK) merupakan bagian dari intervensi Pemerintah dalam menjamin mutu pendidikan pada satuan pendidikan Sekolah Menengah Kejuruan. Pelaksanaan UKK bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai Kompetensi Keahlian yang ditempuh selama masa pembelajaran di SMK. UKK dilaksanakan oleh satuan pendidikan dalam bentuk ujian praktik yang menguji aspek pengetahuan, keterampilan, dan sikap pada 1 event. UKK dapat dilaksanakan menggunakan standar yang ditetapkan oleh industri, Lembaga Sertifikasi Profesi, dan/atau perangkat uji yang dikeluarkan oleh Kementerian Pendidikan dan Kebudayaan di tempat-tempat uji kompetensi. Satuan pendidikan yang menyelenggarakan UKK harus dinyatakan layak sebagai tempat uji kompetensi oleh koordinator Ujian Nasional Tingkat Provinsi atau Lembaga Sertifikasi Profesi. Sebagaimana tahun sebelumnya, nilai UKK akan diperhitungkan sebagai Nilai Ujian Sekolah untuk mata pelajaran kompetensi kejuruan. Perangkat UKK yang dikeluarkan oleh Kementerian Pendidikan dan Kebudayaan bersifat terbuka dan peserta uji dapat berlatih menggunakan perangkat ujian tersebut sebelum pelaksanaan ujian. Secara umum perangkat Uji Kompetensi Keahlian terdiri atas : (1) Soal Praktik Kejuruan (SPK) adalah berupa penugasanbagi peserta uji untuk membuat atau proses dan mengerjakan suatu produk/jasa; (2) Pedoman Penilaian Soal Praktik (PPSP) adalah instrumen yang digunakan untuk pemberian skor setiap komponen penilaian. Lembar penilaian memuat komponen penilaian, sub-komponen penilaian, pencapaian kompetensi, dan kriteria/rubrik penilaian; dan (3) Instrumen Verifikasi Penyelenggara Ujian Praktik Kejuruan (InV) adalah instrumen yang digunakan untuk menilai kelayakan satuan pendidikan atau institusi lain sebagai tempat penyelenggaraan ujian Praktik Kejuruan. Instrumen verifikasi memuat standar persyaratan peralatan utama, standar persyaratan peralatan pendukung,standar persyaratan tempat/ruang serta memuat persyaratan penguji yang terdiri atas penguji internal dan eksternal. Kata Kunci : Kompetensi, Pembelajaran, Siswa
Linkage of Money Growth on Inflation and Economic Growth - Evidence from Indonesia Sipahutar, Mangasa Augustinus
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.66486

Abstract

AbstractThis study is about money growth, and its linkage on inflation and economic growth. It was found that money growth in the previous period affected by 0.1539 on changing of economic growth, inflation affected by -0.2637 on economic growth, and money growth affected changing of inflation by 1.0468. Money growth is a source of economic growth but it will then induce economic shocks stemming from inflation, then money growth must refer to normal growth. It was found that normal money growth is 16.7631%. Because deviation of money growth in a certain period from its normal growth will affect inflation and economic growth, money growth must be controlled by a small deviation from its normal growth. This method on determining normal money growth can be used as reference to Bank Indonesia in determining economic growth and inflation, and to commercial banks in determining interest rates. Keywords:Economic Growth, Inflation, Money Growth, Normal Growth of Money
Co-Authors Bambang Juanda Dini Wulandari Hermanto Siregar Hermawan, Yanto Kartika, Sri Listari, Sinta Mara, Tuah Ranjas Nasution, Amelira Haris Rina Oktaviani Riyadi, Rizal Surya, Tarida Marlyn