Articles
<![CDATA[DAMPAK PENURUNAN SUBSIDI BAHAN BAKAR MINYAK: ANALISIS SISTEM NERACA SOSIAL EKONOMI INDONESIA ]]>
<![CDATA[Kurniawati, Lestari]]>
<![CDATA[ JURNAL INFO ARTHA Vol 1, No 2 (2017): NOVEMBER EDITION ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v1i2.94
<![CDATA[Fuel subsidies create a heavy burden for state budget, ineffective as poor social protection, and creating environmental problem. This study using Social Accounting Matrix to analyze the impact of fuel subsidies removal and cash transfer policies to Indonesian economy, household income distribution, and the level of CO2 emission. As the results, fuel subsidy removal with cash transfer compensation, in short term, it will give better effect than non-cash transfer compensation. Another finding was that subsidy removal with sector targeted policy gives better impact for the sector which had direct relation to the fuel subsidy sector than the sector indirect related. Furthermore, diesel subsidy removal gives better affects than gasoline and kerosene subsidy removal.]]>
<![CDATA[KEBIJAKAN DANA KETAHANAN ENERGI SEBAGAI UPAYA MEWUJUDKAN KETAHANAN ENERGI NASIONAL: KONSEP DAN TANTANGANNYA ]]>
<![CDATA[Kurniawati, Lestari]]>
<![CDATA[ JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 1 No 1 (2017): Menuju Pengelola Keuangan Negara yang Profesional dan Unggul ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jmkp.v1i1.86
<![CDATA[Pemerintah mewacanakan pembentukan dana ketahanan energi melalui beberapa kebijakan antara lain : 1) pungutan atas penjualan BBM jenis Minyak Solar dan Premium, 2) cukai BBM, dan 3) pungutan atas biaya deplesi kegiatan penambangan mineral dan batu bara. Beberapa pilihan kebijakan tersebut menarik untuk dikaji opsi pemilihan alternative kebijakan tersebut di atas. Penelitian ini mengkaji opsi dari beberapa konsep kebijakan ketahanan energy tersebut di atas dengan menggunakan metode kualitatif eksploratif berdasarkan peraturan dan teori yang berlaku. Hasil penelitian menunjukkan bahwa wacana pembentukan dana ketahanan energi melalui pungutan atas penjualan BBM jenis Minyak Solar dan Premium tidak sejalan dengan Pasal 3 Undang-Undang Nomor 30 tahun 2007. Wacana pemungutan cukai BBM meski dapat dilaksanakan perlu mempertimbangkan pengunaannya (earmarking). Sementara itu pemungutan biaya deplesi juga diharapkan agar tidak menjadi hambatan bagi pelaku usaha yang berinvestasi di bidang energi.]]>
<![CDATA[OPTIMALISASI PENERIMAAN LABA BADAN USAHA MILIK NEGARA SEBAGAI UPAYA MEMPERKUAT PENERIMAAN NEGARA ]]>
<![CDATA[Kurniawati, Lestari]]>
<![CDATA[ JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 1 No 2 (2017): Menjadi Pengelola Keuangan Negara yang Profesional ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jmkp.v1i2.139
<![CDATA[Penerimaan Bagian Pemerintah atas Laba BUMN meski dalam beberapa tahun terakhir dapat tercapai, namun pertumbuhan selama sepuluh tahun terakhir hanya mencapai 5,5% year on year. Jumlah Penerimaan Bagian Pemerintah atas Laba BUMN juga hanya didominasi oleh 8 s.d. 12 BUMN dari 70 BUMN yang menyetorkan dividen kepada Pemerintah. Saat ini terdapat 121 BUMN, dengan 70 BUMN yang tercatat aktif membayar dividen. Dalam pembagian dividen, BUMN seringkali terikat oleh jumlah dividen yang ditetapkan Pemerintah, baik dalam jumlah maupun dalam dividend payout ratio. Dominasi kepentingan Pemerintah dalam BUMN juga tercermin pada peran BUMN dengan fungsi komersil namun diberikan penugasan Public Service Obligation. BUMN yang berperan sebagai fungsi komersil namun harus menjalankan layanan umum kepada masyarakat (Public Service Obligation-PSO) dapat menghasilkan laba yang tidak optimal. Sebagai upaya untuk meningkatkan kinerja BUMN dan melakukan penyehatan dan penguatan kelembagaan BUMN, Pemerintah melakukan penambahan modal berupa Penyertaan Modal Negara (PMN) dan strukturisasi melalui privatisasi BUMN. PMN dan privatisasi BUMN yang dilakukan Pemerintah tidak serta merta dapat meningkatkan kinerja BUMN dalam menghasilkan laba. PMN yang dilakukan Pemerintah tidak semata dilakukan dalam rangka penguatan permodalan, namun dapat juga sebagai pendukung penugasan Pemerintah. PMN akan lebih dapat meningkatkan nilai perusahaan jika dalam melaksanakan PMN, Pemerintah melakukan seleksi dan sinergi yang tepat antar BUMN.]]>
<![CDATA[Digitalization and Tax-Motivated Income Shifting ]]>
<![CDATA[Fau, Devenni Putri]]>;
<![CDATA[Kurniawati, Lestari]]>
<![CDATA[ BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Numerous studies show that the tax rate difference between parent and subsidiaries as well as among subsidiaries acts as the incentive for income shifting between multinational corporations (MNCs). Digital business models that emerged as an impact of digital transformation may exacerbate income shifting by MNCs. However, empirical studies to support the relation between digital business models and income shifting is still scarce. Thus, this study examined whether Indonesia’s foreign-owned manufacturing companies shift income in respect to its foreign-parent tax rate and if the level of digitalization exacerbates the practice. This study used the income-shifting approach by Hines and Rice (1994) modified by Purba (2018) extended with the level of digitalization which is intangible asset intensity. Using a panel data regression model of public-listed manufacturing companies from 2011 to 2019, this study found no evidence of income shifting between foreign-owned Indonesian companies with its parent overseas. Moreover, using moderated regression analysis, this research found that the level of digitalization did not strengthen the influence of tax rate to income shifting. Thus, it concluded that digitalization did not influence income shifting practice. While the results were inconsistent, it did not rule out the possibility of income shifting between affiliates in a group and/or the utilization of other channels of income shifting such as debt and transfer pricing. Furthermore, this study may initiate future studies in the relationship between income shifting and digitalization by employing different measurement or expanding the research’s samples.]]>
<![CDATA[Pendampingan Peningkatan Kapasitas Bisnis UMKM Di Kota Tengerang Selatan ]]>
<![CDATA[Kurniawati, Lestari]]>;
<![CDATA[Purwanto, Purwanto]]>;
<![CDATA[Subroto, Imam]]>
<![CDATA[ Pengmasku Vol 3 No 2 (2023) ]]>
Publisher : <![CDATA[PT WIM Solusi Prima ]]>
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DOI: 10.54957/pengmasku.v3i2.616
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) memberi kontribusi besar terhadap perekonomian Indonesia baik terhadap melalui Produk Domestik Bruto (PDB) maupun penyerapan tenaga kerja. Dengan porsi 99% dari total pelaku usaha di Indonesia dan disertai fleksibiitas dalam mempertahankan usaha, UMKM mampu menjadi mesin penggerak perekonomian terutama pada masa kritis. Sebagaimana permasalahan umum UMKM, PT S.B. Karta Raharja, sebuah usaha menengah yag sedang mengupayakan ekspor juga mengalami permasalahan dalam pengembangan kapasitas bisnisnya. Permasalahan yang muncul diantaranya kebutuhan encatatan transaksi keuangan dan persediaan serta perluasan cakupan pasar. Dalam kegiatan pengabdian Masyarakat ini, tim menawarkan pembuatan aplikasi pencatatan keuangan dan persediaan serta pengembangan pasar melalui pemasaran online seperti wa bisnis, Instagram, dan web profile bisnis. Hal ini disambut baik oleh mitra dan selama pendampingan awal, program ini berjalan lancar. Namun demikian dalam evaluasi akhir setelah jeda pendampingan, mitra tidak melanjutkan pencatatan dengan aplikasi excell karena keterbatasan sumber daya manusia. Namun di sisi lain program pengembangan pemasaran online cukup berjalan meski relative lambat karena mitra sedang focus menyiapkan ekspor produk. Sebagai bahan masukan atas kegiatan pengabdian Masyarakat ini, mitra berharap dapat diberikan masa pendampingan yang lebih lama dan memiliki pegawai yang secara khusus bertanggung jawab terhadap pencatatan.]]>
<![CDATA[Pelatihan Dan Pendampingan Laporan Keuangan: Upaya Mendorong UMKM Naik Kelas ]]>
<![CDATA[Kurniawati, Lestari]]>;
<![CDATA[Mahrus, M. Luthfi]]>;
<![CDATA[Indrawati, Iin]]>;
<![CDATA[Nugrahanto, Fajar Yudha]]>;
<![CDATA[Afliah, Nada Zalza]]>
<![CDATA[ Pengmasku Vol 4 No 1 (2024) ]]>
Publisher : <![CDATA[PT WIM Solusi Prima ]]>
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DOI: 10.54957/pengmasku.v4i1.682
<![CDATA[ The vision of the South Tangerang City Government is to make MSMEs a prima donna not only in South Tangerang City, experiencing problems including the limitations of MSMEs in making financial reports so that an overview of the financial performance and wealth of MSMEs is not obtained. An overview of performance through financial reports is a prerequisite for applying for MSME financing. Training and assistance in the preparation of financial reports is an effort by the South Tangerang City Government and PKN STAN so that MSMEs are promoted through an understanding of the financial performance of the business being managed and the opportunity to obtain financing. Training on preparing Financial Reports is carried out in masse for all MSMEs and intensively with division into groups. Meanwhile, assistance is provided intensively and continuously for two MSMEs, Idea Mulya and Cilok Djoedes. Obstacles such as the readiness of MSMEs to prepare financial transaction data still arise during mentoring. In addition, problems related to the SIAPIK application still arise, such as difficulties in recording past transactions, determining the final consignment balance value, and recording product sales in retail. However, the training and mentoring went smoothly and provided positive benefits for MSMEs in their efforts to realize MSMEs promotion to class.]]>
<![CDATA[The Rellationship of Mother Knowledge and Husband Support of Post Placenta Intra Uterine Device Utilization Mothers Giving Birth at Aji Batara Agung Dewa Sakti Samboja Hospital in 2023 ]]>
<![CDATA[Kurniawati, Lestari]]>;
<![CDATA[Rahmawati, Eli]]>;
<![CDATA[Setyawati, Ernani]]>;
<![CDATA[Hariyani, Faridah]]>
<![CDATA[ East Asian Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/eajmr.v3i1.7889
<![CDATA[Based on data on the number of births and data on family planning acceptors at Aji Batara Agung Dewa Sakti Samboja in 2023, there are only 16.7% maternity mothers who choose to use a post placental IUD . The low use of post-placental IUDs is associated with several factors, including maternal knowledge and husband's support. This research aim to know exists connection between Mother knowledge and husband's support for the use of post-placental IUD at Aji Batara Agung Dewa Sakti Samboja Regional Hospital. This type of research uses descriptive analytics with a cross sectional research design approach . The sample in this study consisted of 58 respondents using a purposive sampling technique . Data analysis used the Chi-Square statistical test and multiple logistic regression test. Data was collected using questionnaire for each variable.]]>
<![CDATA[Investor response to the implementation of IFRS 9 in Indonesian banking companies ]]>
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Kurniawati, Lestari]]>;
<![CDATA[Miftah, Desrir]]>;
<![CDATA[Winarto, Tjahjo]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol27.iss2.art1
<![CDATA[This study examines the effect of allowance for impairment losses on firm value. Allowance for impairment losses on the company's financial assets in the context of implementing IFRS 9 in the form of PSAK 71 in Indonesia on a forward-looking basis is different from the implementation of previous accounting standards, which was on a backward-looking basis. Quantitative methods are employed in this study using secondary data from banking financial reports sourced from www.idx.co.id during the 2019-2021 period. In addition, this study also employs stock price data sourced from www.finance.yahoo.co.id. The main data in this study is data for 2020, which is the first year of application of PSAK 71. While data for 2019 is used to compare the year before the application of PSAK 71, and 2021 is used to compare the application of PSAK 71 in the second year. Data testing was performed using multiple linear regression analysis for cross-section data. This study concludes that the allowance for impairment losses positively affects firm value in the first year. The results of this test are relevant in the second year of the implementation of PSAK 71. Meanwhile, it shows that the allowance for impairment losses has no effect on firm value in the year before the implementation of PSAK 71. This research contributes to the literature on implementing new financial accounting standards in Indonesia related to investor response in the capital market.]]>
<![CDATA[The Influence of Earning Management, Dividend Policy, and Free Float Ratio on Stock Returns ]]>
<![CDATA[Alifi, Alfin]]>;
<![CDATA[Kurniawati, Lestari]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v5i1.1022
<![CDATA[Analysis of company performance is one of the considerations for investors in making investment decisions. Several issues related to earnings management arise due to the flexibility in accounting standards application becomes an investor’s special concern in analyzing financial statements. On the other side, investors’ attention to dividend distribution has various effects on several studies. Another issue that also attracts the investors’ attention is the new rules of minimum free float ratio for companies listed on the IDX to be 7.5% in 2019. Based on this phenomenon, this study aims to examine the effect of earnings management, dividend policy, and the ratio of free float to returns stock. The sample used is the property and real estate sector companies. This study uses the Fixed Effect Model with control variables in the form of profitability and firm value. The results show that earnings management significantly negatively affects returns, while dividend policy and free float have no significant effect on returns stock. Simultaneous research results also show a significant effect on returns with a coefficient of determination of 36.5%. As an implication, the results can be a reference for early identification of earnings management using existing financial report data. In terms of dividend policy, this research shows that dividend policy does not have a significant influence. However, considering the data in the research, investors can consider the pattern of dividend distribution amounts for each sector in making their investment decisions. The free float ratio variables show an insignificant effect on stock returns. However, research on the free float ratio in Indonesia is still limited.]]>
