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All Journal Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Jurnal Ekonomi & Studi Pembangunan Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Government and Political Issues Jurnal Keuangan dan Akuntansi Terapan (KUAT) Indonesia Auditing Research Journal Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika
Dyah Purwanti
PKN STAN
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL DISTRESS AND TAX LOAD ON TAX INCENTIVE PARTICIPATION PROGRAMS AFFECTED BY THE COVID-19 PANDEMIC Yuwono, Trisno; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.172

Abstract

During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used consists of 139 companies listed on the Indonesia Stock Exchange. The data is secondary data from quarterly and financial reports of the listed firm on the Indonesia Stock Exchange. This study employs logistic regression analysis to examine the motivation to participate in the program. Our findings relieve that financial distress motivates the companies to engage in the tax incentive program. On the other hand, the tax burden positively affects the company's participation in the tax incentive program.
THE EFFECT OF NATIONAL ECONOMIC RECOVERY ON THE FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC Prabawa, Aditya Restu; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.2073

Abstract

The COVID-19 pandemic triggered a health crisis and ultimately had a broad impact on business. The slowdown in economic activity resulted in many businesses failing. In this crisis, the government's role is crucial in improving the economy. Based on the phenomenon, the study analyzes the impact of government roles and firm characteristics on financial performance during COVID-19. The sample is an Indonesian-listed company in the non-financial sector during 2020. Government intervention is proxied by National Economic Recovery (in Indonesia, known as Pemulihan Ekonomi Nasional-PEN) and firm characteristics by liquidity, efficiency, and market power. The study employed the difference-in-difference method to analyze the intervention and used ordinary least squares. National Economic Recovery is found inadequate to raise a firm's financial performance. Otherwise, efficiency and market power positively affect the firm financial performance. The study has some practical implications to execute. First, it is suggested that the government provide unemployment benefits equivalent to wage loss caused by the pandemic. Second, the firm must use its liquidity to adapt quickly to the environment since unused liquidity will be useless in the short term. Third, firms must also raise efficiency and market power to survive the pandemic.
PENDAMPINGAN PENCATATAN DAN PELAPORAN KEUANGAN BUMDESA DENGAN APLIKASI MICROSOFT EXCEL: PENGABDIAN KEPADA MASYARAKAT PADA BUMDESA KABUPATEN LEBAK, BANTEN Hamzah, Andy P.; Purwanti, Dyah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20327

Abstract

BUMDesa di Kabupaten Lebak, Provinsi Banten belum menyusun laporan keuangan berdasarkan kaidah akuntansi sesuai dengan Standar Akuntansi yang berlaku. Pembukuan transaksi keuangan BUMDesa dilakukan dengan pembukuan sederhana. Kondisi mengakibatkan BUMDesa belum dapat menyajikan laporan keuangan yang merepresentasikan akuntabilitas pengelolaan keuangan BUMDesa. Pengelola BUMDesa mengakui keterbatasan kompetensi dari sumber daya manusia BUMDesa untuk menyusun laporan keuangan dengan benar. Salah satu penyebab keterbatasan kompetensi tersebut adalah pegawai keuangan tidak memiliki latar belakang pendidikan akuntansi dan minimnya pelatihan akuntansi dan penyusunan laporan keuangan. Oleh karena itu, kegiatan Pengabdian kepada Masyarakat (PkM) ini berupaya membantu memecahkan permasalahan tersebut dengan mengadakan seminar dan pelatihan pencatatan dan penyusunan laporan keuangan BUMDesa dengan aplikasi Microsoft Excel. Hasil dari kegiatan pengabdian kepada masyarakat yaitu dengan adanya kegiatan seminar dan pelatihan ini, kami harapkan pengelola BUMDesa dapat membukukan setiap transaksinya ke dalam laporan keuangan yang sesuai dengan kaidah akuntansi.Kata Kunci: BUMDesa; Proses Akuntansi; Laporan Keuangan, Aplikasi Akuntansi MS Excel
Endogenous Modeling of the Effect of Gender Development on Poverty in Indonesia in 2021 Sihombing, Pardomuan Robinson; Nurhidayati, Nurhidayati; Purwanti, Dyah; Budiantono, Sigit; Arsani, Ade Marsinta
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 21, No 2 (2023): September 2023
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v21i2.16797

Abstract

Gender development and Poverty are two interrelated issues in the context of development. The study examined the effect of the Gender Development Index (GDI) on Poverty in 514 urban districts in Indonesia in 2021. The modeling uses the 2SLS method with IPG as the instrumented variable, gender empowerment index (GEI), the average length of schooling ratio as an instrumental variable, and Gross Regional Domestic Product (GRDP) as an exogenous variable. The results showed that the Gross Regional Domestic Product, Gender Empowerment Index, and Length of School Ratio significantly positively affected the Gender Development Index. On the other hand, the Gross Regional Domestic Product and Gender Development Index significantly negatively affect Poverty. Comprehensive and targeted policies are needed to increase gender equality in the economy and reduce Poverty
What is the Impact of Infrastructure, Information and Communication Technology (ICT), and Economic Stability on Central Java's Economic Growth? Pardomuan Robinson Sihombing; Ade Marsinta Arsani; Dyah Purwanti; Sigit Budiantoro
Journal of Government and Political Issues Vol. 3 No. 1 (2023): March
Publisher : Mengeja Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53341/jgpi.v3i1.91

Abstract

This study seeks to examine the impact of Infrastructure, ICT, and Economic Stability on the economic growth rate in Central Java. The data for this research is procured from authoritative sources, namely the Statistics Indonesia (Indonesian: Badan Pusat Statistik, BPS, lit. 'Central Agency on Statistics') and the National Research and Innovation Agency (Indonesian: Badan Riset dan Inovasi Nasional, BRIN). To analyze the data, a multiple linear regression method was employed, utilizing cross-sectional data. The findings reveal that, when considered collectively, all the variables significantly influence Central Java's economic growth. On an individual level, infrastructure, ICT, and economic stability each demonstrate a marked positive correlation with economic growth. Drawing from these insights, the study underscores the imperative for devising comprehensive macro-socioeconomic policies. Such strategic interventions are crucial to ensure that Central Java's economic growth remains both robust and sustainable over time.
Inclusive economic growth and fiscal intervention: could it reduce poverty, inequality, and unemployment in East Java? Purwanti, Dyah
Jurnal Ekonomi & Studi Pembangunan Vol. 25 No. 1: April 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v25i1.21694

Abstract

Before the COVID-19 pandemic, East Java Province (then abbreviated to East Java) made remarkable achievements in economic growth accompanied by a continuing downward trend in poverty. Then, after the COVID-19 pandemic broke out in 2020, it had a detrimental impact in terms of health, economics and social aspects. Specifically for East Java, the outbreak caused a severe contraction in the economy and significantly increased the number of local unemployed. However, long before COVID-19, East Java was facing wide inequality. Based on these problems, this study evaluates whether inclusive growth and local government fiscal intervention are solutions. These two factors have been recommended by economist as an effective strategies for reducing the triple problem in East Java. Fiscal intervention is interpreted as expenditure policies in economic, education, and health functions. Using panel data regression during 2015-2021, the study documents that economic growth in East Java still needs to be fully inclusive. This is based on the finding that inclusive economic growth does not simultaneously reduce triple problems (poverty, inequality and unemployment). Inclusive growth reduces poverty in East Java, but it has the opposite effect on unemployment and inequality. On the one hand, positive findings are documented in which fiscal intervention in education spending plays a significant role in reducing poverty. Unfortunately, this study failed to find the determining factors that provide a solution to inequality and unemployment in East Java. These evidences certainly have implications for reviewing the quality of inclusive growth and local government expenditure policies.
Co-Authors Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Aditya Restu Prabawa Akhmad Priharjanto Andy Prasetiawan Hamzah Ari Kuncoro Ari Kuncoro Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Arsani, Ade Marsinta Budiantono, Sigit Ghulbudin Isham Natser, Ghulbudin Isham Hamzah, Andy P. I Dewa Gede Sunanjaya IGMA Dharmakarja Luhur Priyantoko Aji Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Pardomuan Robinson Sihombing Prabawa, Aditya Restu Prayoga, Made Hari Ramdhany Achmad Noer Pare Rino Romadhoni Sigit Budiantono Sigit Budiantono Sigit Budiantono Sigit Budiantoro Trisno Yuwono Yusdika, Arlie Irham Yuwono, Trisno