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All Journal Kinerja INFO ARTHA Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Kuwat Slamet, Kuwat
Unknown Affiliation
Economics, Econometrics & Finance Education Engineering Social Sciences

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IMPLEMENTASI MATA KULIAH MANAJEMEN PROYEK DALAM BENTUK PELAKSANAAN PROYEK MINI Slamet, Kuwat
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.747 KB) | DOI: 10.31092/jia.v4i4.54

Abstract

Is  it  needed  to  assign  vocational  education  students  group  work  in  the  form  of  mini  project  to implement a project management course material? To answer these questions, the author conducted an analysis of the implementation of mini project undertaken by class 5E and 5G students of Diploma III Program of State Treasury in PKN STAN. Students were divided into 10 groups and were given a four-week-deadline  to  complete  the  project.  Through  this  activity,  students  are  faced  with  an  actual description of the process of planning, implementation, evaluation, and reporting of an activity. The authors conclude that this assignment provides positive advantages to students. They acquire a broad understanding of how the management of a real project works and any obstacles encountered on the completion of a project. Analysis of the implementation of these activities can also provide input to PKN STAN and other vocational education management in designing curricula more precisely.
Intention Of Muslim And Non-Muslim Indonesian Investors In Investing In Retail Sukuk Slamet, Kuwat; Riestianty, Riestianty; Budiyono, Budiyono
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1816

Abstract

This study aims to analyze the factors that influence the intention of individual investors, both Muslim and non-Muslim, to invest in Retail Sukuk issued by the Indonesian government using the Theory of Planned Behavior (TPB). This study is quantitative research. Data was obtained by distributing questionnaires that had previously been tested to ensure their validity and reliability. The participant data was processed by 214 participants who came from various levels of society and various cities in Indonesia. Furthermore, the data was processed using the Microsoft Excel application and the Smart PLS-SEM application version 3.3.3. The results show that the intentions of Muslim investors and non-Muslim investors are both significantly determined by their attitude toward investing, subjective norms that exist within them, and perceptions of behavioral control. The government considers the results of this research as input for determining the right strategy to expand the retail sukuk investor base, both Muslim and non-Muslim investors in Indonesia. The limitations of this study are the number of participants which is quite small.
Pendampingan BUMDes Babo dalam Menyusun Laporan Keuangan Auditable dan Kepatuhan Perpajakan Slamet, Kuwat; Kusuma, I Gede Komang Chahya Bayu Anta; Cahyady, Yadhy; Siski, Darrin Octavia; Paramudea, Ishaq Rila; Mahendra, Darwin Nazrul
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 7 No 1 (2025): Edisi Maret
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v7i1.2783

Abstract

BUMDes perlu terus didorong untuk menjadi semakin profesional. Salah satu bentuk pengelolaan BUMDes yang baik adalah kemampuan untuk menyusun laporan keuangan dan memiliki kepatuhan terhadap ketentuan perpajakan. Selama ini, BUMDes Bandung Bondowoso (Babo) menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai standar akuntansi serta pemenuhan kewajiban perpajakan akibat keterbatasan keterampilan pengelola. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola BUMDes melalui serangkaian pelatihan dan pendampingan komprehensif. Metode yang digunakan mencakup tiga tahapan utama, yaitu (1) pelatihan dasar mengenai prinsip akuntansi dan perpajakan, (2) pendampingan implementasi, termasuk pencatatan transaksi menggunakan jurnal khusus dan aplikasi akuntansi sederhana, serta (3) evaluasi hasil, berupa asesmen terhadap laporan keuangan yang telah disusun. Hasil program menunjukkan bahwa BUMDes Babo berhasil menyusun laporan keuangan tahun 2023 yang siap audit serta melaporkan kewajiban perpajakannya secara tepat waktu. Keberhasilan ini memperkuat transparansi dan akuntabilitas keuangan BUMDes, serta membuka peluang akses ke pembiayaan eksternal. Secara jangka panjang, program ini berkontribusi dalam meningkatkan kemandirian dan keberlanjutan operasional BUMDes, sekaligus menjadi model bagi BUMDes lain dalam penerapan tata kelola keuangan yang baik.
CIT Rate and Tax Holiday as Tax Competition Tools to Attract Inward FDI in ASEAN-6 Pitaloka, Ratri Bening; Slamet, Kuwat
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.10723

Abstract

This study examines how tax competition, through statutory Corporate Income Tax (CIT) rates and tax holiday schemes, affects inward foreign direct investment (FDI) in the ASEAN-6 countries: Indonesia, Singapore, Malaysia, Thailand, the Philippines, and Vietnam. Using panel data from 2014 to 2023, the analysis employs a feasibility test, complemented by T-tests, F-tests, R² tests, path analysis, and hypothesis testing to assess the direct and indirect effects of tax competition instruments on FDI. The findings reveal that tax competition via the CIT rate significantly influences FDI in partial and simultaneous models. Conversely, tax holidays demonstrate a significant impact only when examined simultaneously, not individually. When both instruments are analyzed, they exert a statistically significant combined effect, with a total impact value of 0.472. These results suggest that while CIT reductions are more effective as standalone tools, the coordinated use of both CIT cuts and tax holidays can enhance the effectiveness of tax competition in attracting FDI. However, the effectiveness of such incentives depends on policy design and institutional readiness. Therefore, policymakers in ASEAN-6 are encouraged to adopt a multidimensional strategy that integrates well-targeted fiscal incentives with broader institutional and structural reforms to foster investor confidence and support a more resilient investment climate.
Co-Authors Budiyono Budiyono Cahyady, Yadhy Kusuma, I Gede Komang Chahya Bayu Anta Mahendra, Darwin Nazrul Paramudea, Ishaq Rila Pitaloka, Ratri Bening Riestianty, Riestianty Siski, Darrin Octavia