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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review Pendas : Jurnah Ilmiah Pendidikan Dasar JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Cakrawala: Jurnal Litbang Kebijakan Jurnal Review Pendidikan dan Pengajaran (JRPP) Ilomata International Journal of Tax and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Shafin: Sharia Finance and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Muria Jurnal Layanan Masyarakat Izdihar : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Journal of Applied Accounting And Business (JAAB) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Ekonomika Manajemen Dan Bisnis Eduvest - Journal of Universal Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIAR SENMEA Journal of Ekonomics, Finance, and Management Studies Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Mohamad Djasuli
Universitas Trunojoyo Madura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEWAJIBAN BLU DI INDONESIA: (Studi Literatur 2022–2025) Amelia Putri Nurchoiriyah; Emeliatus Sofia; Fathul Beri; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2983

Abstract

Introduction: This study is a literature review that aims to analyze the importance of transparency and accountability in the management of obligations by Public Service Agencies (BLU) in Indonesia. As government entities granted financial flexibility, BLUs require strong oversight to remain accountable in carrying out their public service mandates. Methods: This study employs a qualitative approach using a literature review method, drawing upon academic publications, government regulations, and audit reports. The aim is to synthesize various findings related to the financial governance of BLU and assess the effectiveness of current oversight mechanisms. Results: The findings reveal that a major governance challenge lies in the mismatch between budget flexibility and suboptimal reporting systems. Additionally, the limited human resource capacity in financial management has a negative impact on transparency and accountability. The study highlights the need for integrated financial information systems, capacity-building training, and strengthened internal oversight mechanisms to ensure that BLU obligations are managed in accordance with good governance principles. Keywords:  Public Service Agency, Transparency, Accountability, Obligations, Public Financial Management
ANALISIS KETERKAITAN ANTARA DANA CADANGAN DAN ASET PUBLIK TERHADAP GOOD GOVERNANCE Maritza Aminatuzzuria; Sheila rahmawati; Rohibul Anam; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2990

Abstract

Introduction: Good governance is a key principle in state financial management that aims to achieve transparency, accountability, efficiency and public participation. In this context, reserve funds and public assets are important instruments that can strengthen governance. This study aims to analyze the relationship between the management of reserve funds and public assets and the implementation of good governance principles, especially in maintaining fiscal stability and supporting sustainable development. Methods: This research is a literature review based on academic journals, policy papers, and official government documents. A qualitative, descriptive-analytical approach was applied to identify the linkages between reserve funds, public assets, and good governance. Results: The study finds that transparent and accountable management of reserve funds boosts public trust and strengthens fiscal resilience. Likewise, optimizing public assets improves resource efficiency and contributes to inclusive economic growth. Both elements significantly support governance, particularly in enhancing transparency, accountability, and fiscal efficiency. Conclusion and suggestion: This study emphasizes the importance of integrating good governance principles in the management of reserve funds and public assets. Good management of these two components can strengthen fiscal stability, improve the efficient use of state resources, and build public trust in government institutions. Therefore, it is recommended that policymakers formulate a more transparent, accountable and participatory public financial management strategy. This study provides a new perspective on the synergy between state financial instruments and good governance in supporting sustainable development. Keywords: Reserve funds, Public assets, Good governance.
PEMETAAN PENELITIAN PKB DAN BBNKB DI INDONESIA: (STUDI LITERATUR 2022–2025) Amilatus Tsaniyeh; Ilfi Nurdiana; Sheila Rahmawati; Nurul Aini; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2993

Abstract

Introduction: This research is a literature study that aims to map trends, focus, and research gaps on Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) in Indonesia in the period 2022 to 2025, post-implementation of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD Law). Methods: Through searching articles in the SINTA 1 to SINTA 5 databases, 46 selected articles from a total of 107 initial articles were analyzed using the Systematic Literature Review (SLR) approach. Results: The results of the study showed that the majority of studies used quantitative methods (84.78%) and predominantly raised topics around taxpayer compliance, collection effectiveness, and digitalization of services through e-Samsat. The most widely used theories include the theory of planned behavior, attribution theory, and compliance theory, which reflect a behavioral approach to studying tax compliance. In addition, mapping of research locations indicates that areas such as East Java, Bali, and Jambi are the most frequently studied locations. This study provides an important contribution in enriching academic discourse and providing further research directions and input for policymakers in optimizing PKB and BBNKB revenues as sources of Regional Original Income (PAD). Keywords: E-Samsat, tax compliance, PKB and BBNKB
PENGHAPUSAN PARKIR BERLANGGANAN DI BANGKALAN: SIMALAKAMA ANTARA POLITIK KEBIJAKAN DAN KEHILANGAN PENDAPATAN DAERAH Maritza Aminatuzzuria; Alvin Naila; Aulia Safitri; Anida Naisyillatu Rohmah; Mohamad Djasuli
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.24375

Abstract

This study aims to analyze the impact of the abolition of the subscription parking policy in Bangkalan, which triggers a dilemma between fulfilling the aspirations of the community and the potential reduction in Regional Original Revenue (PAD). This study uses a qualitative method with a descriptive-analytical approach. The main data source used in this research is primary data obtained through direct observation and interviews with the parties involved, such as the Department of Transportation in Bangkalan Regency. The results show that the abolition of the subscription parking policy has dual consequences. On the one hand, this policy responds to public complaints against the practice of double levies by parking attendants. However, on the other hand, this policy has the potential to reduce the Regional Original Revenue (PAD) that was previously sourced from the subscription parking levy, which can have an impact on the regional development budget. The decision to abolish the subscription parking policy illustrates the challenges in formulating public policies that must balance the interests of the public and the financial sustainability of the region. This research recommends a more transparent and systematic parking management mechanism to reduce illegal levies and maintain the stability of local revenue. This study provides insights into the dynamics of public policy in the context of parking governance in the region, as well as offering new perspectives in finding equitable and sustainable solutions for local governments and communities, because until now there have not been many studies that specifically examine the issue in depth, especially in the local context.
ANALYSIS OF THE IMPACT OF CHANGES IN LICENSING LEVY RATES ON MANDATORY LEVY COMPLIANCE AND BANGKALAN REGIONAL ORIGINAL INCOME Moh. Riski Maulana; Lailatul Qomariyah; Julliatin Puspita Sari; Akmal farhan Tito rahmatulloh; Mohamad Djasuli
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15053

Abstract

This research aims to analyze the impact of changes in licensing levy rates on mandatory levy compliance and its contribution to Regional Original Income (PAD) in Bangkalan Regency. The background to this study stems from fluctuations in the contribution of levies to PAD and indications of a decline in compliance after the implementation of adjustments to levy rates regulated through the 2023 Regional Regulations. This research uses a descriptive qualitative approach with a literature study method, utilizing secondary data from national regulations, regional government documents and scientific literature. The research results show that changes in tariffs have not had a significant impact on increasing PAD. Based on DPMPTSP Bangkalan data, it was recorded that there was a decrease in the number of mandatory levies for processing certain permits after the implementation of the new tariff, with an estimated decrease. Lack of socialization, inadequate public services, and low community participation are the main obstacles in implementing policies. This research recommends a strategy for optimizing levies through potential mapping, digitizing services, regulatory reform, strengthening supervision, and a participatory approach so that levy policies are more effective, responsive and sustainable.
DILEMA PAJAK ROKOK : MENEKAN KONSUMSI ATAU MERUGIKAN PETANI TEMBAKAU Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15055

Abstract

Tujuan dari artikel ini adalah untuk mengetahui dilema pajak rokok: akankah kebijakan yang dibuat oleh pemerintah ini benar-benar menekan konsumsi rokok atau malah merugikan para petani tembakau. Penelitian ini menggunakan metode kualitatif deskriptif dengan memperoleh data melalui analisis dokumen resmi terkait kebijakan pajak rokok. Penelitian dilakukan melalui studi kepustakaan dengan mengumpulkan dan menganalisis sumber-sumber literatur yang relevan. Data diperoleh dari jurnal akademik, laporan data resmi pemerintah, artikel surat kabar, serta publikasi dari organisasi terkait yang tersedia melalui perpustakaan fisik maupun basis data digital. Hasil penelitian menunjukkan bahwa kenaikan pajak rokok memang efektif dalam mengurangi konsumsi rokok, terutama di kalangan usia muda. Namun, kebijakan ini juga berdampak negatif terhadap petani tembakau dan industri rokok skala kecil. Oleh karena itu, kebijakan ini perlu diimbangi dengan strategi mitigasi dampak bagi sektor pertanian dan industri tembakau agar kebijakan cukai tidak hanya berfokus pada kesehatan publik, tetapi juga memperhatikan aspek ekonomi masyarakat terdampak secara menyeluruh dan berkelanjutan.
Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Akhmad Bagus Solikin Akhmad Kamaludin Akmal farhan Tito rahmatulloh Alfi Zuroida Alfiani Nila Erlita Alvin Kurniawan Alvin Naila Alvisa Cutyanti Amelia Puteri Nurchoiriyah Amelia Putri Nurchoiriyah Amelia Siti Ariyanti Amilatus Tsaniyeh Ana Rohyana Andilla Dwi Maharani Anggi Dwi Amanda Anggi Safrina Putri Anggi Sri Wahyuni Anggita putri parasmono Ani Lailatul Rosidah Anida Naisyillatu Rohmah Anindhita Fadia Haya Anis Lailatul Fitri Aprilia Aprillia Nabilla Ayu Rosadi Arida Dwi Machfudyah Asmaul Husna Atisa Pangesti Aulia Nur Azizah Aulia Safitri Aurellia Christa Febyandhani Ayu Maghfuriyah Bella Khoirun Nisa Bismo Prayoga Brilian Nanda Arifian Choirotin Ainia Ainia Chusnul Khotimah Citra Lutfia Corrina Dian Anita Sari Deasy Maharani Agustin Devi Nur Alfiah Dewi Tri Darinda Dilla Rachma Ayu Dimas Arya Putra Salam Dinda Harum Fisari Dinda Pramudita Jiwandono Dwi Anita Indrawati Dwi Apriliana Agustin Dwi Gita Nathalia Dwi Novita Sari Dzulkarnain, Iskandar Eliana novita sari Elicia Nabilah Elin Nurlina Sari Elsa Farista Emeliatus Sofia Erika Dwi Agnik Eva Nur Atika Devi Fadia Ayu Silfia Fadyah Azzarah Oktaviani Fais Sholafudin Fathul Beri Febrianti Putri Fatias Feri Nanda Fieri Hendrawan Fifin Nur Halizah Firdaushil Hasanah Fitri Arshinta Fitri Nurwulandari Fitriyah Fitriyah Fredy Wijaya Ciputra Friska Cahya Wulandari Gita Arasy Harwida Gita Arasy Harwida Hani Ayu Lestari Haryono Haryono Hesti Eka Tri Nur’Aini Hidayatul Farikhah Hilda Septia S Ilfi Nurdiana Imada Nur Musawamah Indah Ismawati Julliatin Puspita Sari Kavita Sapna Previdayana Khairul Amala Kharisma Ayu Febriani Khoirun Nisa' Laelly Wahyu Hidayati Lailatul Atikah Lailatul Qomariyah Lailia Rofidah Lely Kodarsih LISA AYUNI Lukman Hakim Luluk Indah Kholifatin M. Athif Ar Rohman Mahbubah Subairi Manisha laisya chorella Maritza Aminatuzzuria Marta Cindy Aulia Mas Ayu Desvinta N Maulinda Safitri Maya Amanda Putri Menik Puji Rahayu Merlia Indah Mezalina Wahyuning Aji Mia Ade Asvianty Miftahul Yulandari Milla Dunna Ilma Mochammad Vanny Febrianto Moh Naylur Rahman Moh. Riski Maulana Mohammad Faizal Amir Mohammad Rifqy Tiyantono Mufarrihah Mufarrihah Muhamad Nurcholis Muhamad Ridho Muhammad Adam Rizky Putra Muhammad Bima Muhammad Syam Kusufi Mukhammad Kharis Wildan Laksono Muthia Tri Ardiyanti Nabila Kumala Wijayanti Nabilla Rivanti Nadela Lastanti Nadia Adisti Bernika Juniardi Nadia Invaka Sari Sari Nadila Lastanti Naila Tsawaba Nanda Iga Febrianti NAZULA NUUR AZIZAH Nia Dewi Kurniawati Nikken Eva Ayu Anggraeni Noer Panca Mutawwab Norapuspita Norapuspita Nur Aini Nur Hayati Nur Hidayah Nura Afifah Nurin Niswah Nurjanah Khofifah Nurul Aini Nurul Fatmawati Nurul Habibah Nurul Syarifatul Laili Puput Purnamasari Putri Salsadila Qurrota A’yunina RA Nurur Rohmah Aidatul Fitriyah Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Resa Agustina Revina Anyndita Rheni Anggraini Rhisma Indah Setiawati Ridaniar Kharisma Rijal Fahmi Rikha Amelia Riska Putri Herwanda Rizky Zainul Alim Rohibul Anam Santi Indrawati Sekar Langit Putri Waluyo Serlina Nur Afdiyah Shaennon Agustina Sheila rahmawati Shofinatul Ainiyah Silvia Vasaura Sinta Putri Dharmayanti Sintia Dwi Puspita Sari Siti Nur Halimah Siti Nurhalizah Fitriani Siti Yunia Amalia Sujatmiko Wibowo Sukma Restina Pradipta Suqa Annisa Filail Syaifur Rijal Tarasyifa Ardhyazeta Nathahiella Putri Temo Sukma Ayu Ufik Novi Maslakah Ulfa Adiranti Ulfa Adiranti Ummi Hani Ummu Hani Valiyan Rahmad Illabillah Vega Septian Fikri D Vety Munawaroh Wandha Dani Sarnisa Wulandari Wulandari Yahya Wahyu Zacky Zakaria Yuliati Ningsih Yuni Rimawati Yunita Dwi Anggraini Zainiyatul Akhiroh