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All Journal Jurnal Ekonomi dan Kewirausahaan Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat AKTUAL Wasana Nyata Jurnal Bisnis Manajemen dan Akuntansi Proceeding of International Conference Health, Science And Technology (ICOHETECH) WASANA NYATA Mabha Jurnal
Antin Okfitasari, Antin
Universitas Duta Bangsa Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Veterinary Other

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Journal : Proceeding of International Conference Health, Science And Technology (ICOHETECH)

 1 
Review of Refocusing and Reallocation of The Local Government Budget in Handling Covid-19 in Indonesia Antin Okfitasari; Wulan Suci Rachmadani; Samsul Rosadi; Indah Puji Lestari; Indra Hastuti
Proceeding of International Conference on Science, Health, And Technology 2021: Proceeding of the 2nd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.61 KB) | DOI: 10.47701/icohetech.v1i1.1139

Abstract

The Covid 19 pandemic in Indonesia has an impact on the level of health and economic growth. In handling the Covid 19 pandemic, it is necessary to have sufficient public funds to funding and resolve the impacts that arise. The policy of refocusing and reallocating local government budgets is one of the alternative funding for handling pandemics in Indonesia. This research uses qualitative methods with case study techniques. The data used are refocusing and reallocation data from local governments in Indonesia, both provinces, cities and districts, which are derived from data from the Ministry of Home Affairs. The results of this study indicate that there are still many implementation of refocusing and budget reallocation carried out by local governments that have not been on target with the aim of handling Covid-19. The regional government has not implemented the standard Joint Decree of the Minister of Home Affairs and the Minister of Finance concerning the Acceleration of 2020 Local Government Budget Adjustments in the Context of Handling Corona Virus Disease 2019 (Covid-19), as well as Safeguarding Public Purchasing Power and the National Economy. The local government is only just making adjustments to the Local Government Budget in handling Covid-19. The target of regions that have made Local Government Budget adjustments is still not appropriate, because areas that are exposed to a lot of Covid-19 are in fact low refocusing and reallocation of the Local Government Budget, while areas that are slightly exposed to Covid-19 are refocusing and reallocation of their Local Government Budget is high.
Role of Taxes Save The Business Affected by Covid 19 Pandemi in Indonesia Maharani Chikita Angelina; Antin Okfitasari; Lyly Katniaty; Safitri Nur
Proceeding of International Conference on Science, Health, And Technology 2021: Proceeding of the 2nd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.375 KB) | DOI: 10.47701/icohetech.v1i1.1143

Abstract

The purpose of this study is to analyze the role of taxes during the covid 19 pandemic. The research method used is qualitative research using a literature approach. This research describes the role of taxes during the Covid-19 pandemic. The result of this research is that fiscal policy has changed its function from budgetary to regular-end in order to save the economy in Indonesia. Taxes also function as stability in financing all areas affected by the pandemic. It is undeniable that covid 19’s handling are fully financed by state revenue from the tax income. For this reason, supervision of the use of covid 19’s handling funds must be monitored, so that there are no wrong targets. Tax incentives are also provided to taxpayers as a way to reduce the economic impact on their business due to the pandemic. In this case, the tax sacrifices all existing policies in order to ease the Indonesian people who are currently affected by the pandemic. With all the tax relaxation, it is hoped that the business world of Indonesia will continue to survive and even grow the midst of the ongoing pandemic, so that the Indonesian economy will also grow.
INFORMATION TECHNOLOGY AND REMOTE AUDIT DURING COVID 19 PANDEMIC Nur Rohmah, Safitri; Novianingsih, Rika; Okfitasari, Antin
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) Proceeding of the 3rd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.433 KB) | DOI: 10.47701/icohetech.v3i1.2213

Abstract

This study aims to analyze the role of information technology to remote auditing during the covid 19 pandemic. Covid 19 has changed the work style of auditors in the manual/traditional audit process to remote audit, as a solution in dealing with the impact of the pandemic. This condition demands that the auditor profession in preparing or dealing with remote audits will be closely related to the use of information technology. This research method is literature review. The data is obtained from articles uploaded on Google, Google Scholar and Sciencedirect with the keyword: remote audit and information technology. After collecting, a descriptive analysis was carried out to answer the research objectives. The result is that during the COVID-19 pandemic, remote auditing has become a solution to the impacts of covid 19, such as social distancing. Auditors in carrying out remote audits need information technology facilities in the audit process. Information technology has a vital role in remote auditing from planning, working papers, documentation, communication and supervision. Information technology is an integral part of remote auditing.
Co-Authors Agus Suyatno Ahmad Pauyan Andhita Kusuma Putri Anugraheni, Bernadetha Desy Arum Widiastuti Chotidjah, Erna Della Restiana Devi Narulitasari Dewi Oktaviyanti Edy Supriyono Erna Chotidjah Suhatmi Ety Meikhati Gilang Restu Ramadhan Ikhsan, Arfan Indah Puji Lestari Indra Hastuti Lyly Katniaty Maharani Chikita Angelina Mardiyanto, Doni Nafisah Novalia Novemy Triyandari Nugroho Novianingsih, Rika Nur Rohmah, Safitri Pramudita, Gadis Putra, Rosyid Nur Anggara Rahmawati, Sukma Ramadhan, Gilang Restu Rita Wahyuningsih Safitri Nur Safitri Nur Rohmah Samsul Rosadi Sari, Vanisa Ratna Septi Wulandari SEPTI WULANDARI Shofiyyatul Bariyyah Siti Nur Azizah Sundari . Sundari Sundari Suprihatin Suprihatin Suprihatin Titik Setyaningsih Tri Djoko Santosa Tri Wahyuningsih Widiastuti, Arum Wulan Suci Rachmadani