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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Equity JPSI (Journal of Public Sector Innovations) International Journal of Accounting & Finance in Asia Pasific Equity
Damayanti, Made Tara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Preparation Of Financial Reports And Fulfillment Of Obligations And Taxes Of Village Owned Enterprises (BUMDES) Ludigdo, Unti; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.76174

Abstract

BUMDes or Village-Owned Enterprises are business entities originating from Village assets which are separated to manage assets, services, and other businesses for the greatest welfare of the Village community. BUMDes was formed in order to help villages increase village original income, through the Regulation of the Minister of Villages, Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management and Management, and Dissolution of Village-Owned Enterprises in which there is an explanation that the village government can establish BUMDes. According to Article 12 paragraph (3) of the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration Number 4 of 2014 that the BUMDes Operational Implementer is required to make Financial Reports of all business units every month as an accountability to the Village Government. So far, BUMDes managers have routinely reported as a form of their accountability. However, these financial reports are often not in accordance with what has been used as the proper standard for the Financial Reporting Guidelines/Accounting Standards. Therefore, it is necessary to hold socialization regarding the preparation of BUMDes financial and tax reports. This community service was carried out to 30 BUMDes in Junrejo District. The results showed that more than 40% of the participants felt helped by the event with this theme.
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

The prima donna of Indonesia's state revenue has also been affected by the Covid-19 virus. For the sake of Indonesia's economic recovery, the government issued the Minister of Finance Regulation Number PMK-86/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic, Law Number 11 of 2020 concerning Job Creation and Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The expected benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation. The results showed that more than 60% of the participants felt helped by the socialization with this theme.
Future Regional Tax Predictions in Malang City Using Time Series Method Based on Growth Rates Damayanti, Made Tara; Puspita, Ayu Fury; Amirya, Mirna
JPSI (Journal of Public Sector Innovations) Vol. 8 No. 2 (2024): May 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpsi.v8n2.p88-94

Abstract

This research aimed to predict the regional tax potential of Malang City for the period of 2022 to 2026 by using the time series method with a focus on hotel, restaurant, entertainment, and parking taxes. The results showed that these taxes tended to increase annually except for entertainment, suggesting a downward trend. Furthermore, a comparison between potential tax predictions and the realization showed that predictions using the time series method produced figures lower than the actual realization. This discovery was influenced by the post-COVID-19 economic recovery in 2022. The research further showed that the time series method was more suitable for projecting a period of stable economy to produce more accurate projections.
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

Indonesia's primary source of state revenue, which is the center of attention, has also been impacted by the Covid-19 virus. To support the revival of Indonesia's economy, the government has introduced Minister of Finance Regulation Number PMK-86/PMK.03/2020, which provides tax incentives for taxpayers who have been affected by the Covid-19 pandemic in 2019. The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The activity is carried out by presentation and discussion method. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The results showed that more than 60% of the participants felt helped by the socialization with this topic. The benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation.
Bagaimana Alokasi Anggaran Berhubungan dengan Kualitas Infrastruktur Jalan di Indonesia? Damayanti, Made Tara; Abbas, Yulianti
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10184

Abstract

Financial reports in the context of government are a means of accountability for regional financial management during a certain period. This study aimed to examine whether components of local government financial statements can be effectively used to evaluate performance in managing spending and revenue collection. To achieve the aim, the association of road quality with infrastructure spending and motor vehicle tax revenue was investigated, using fiscal independence as a moderating factor. The investigation was conducted using data from 341 regencies across Indonesia from 2017 to 2022. The result showed that infrastructure spending was negatively associated with improvements in road quality. Meanwhile, motor vehicle tax revenue was not associated with the improvements in road quality. The relationship between spending and road quality was particularly pronounced in Eastern Indonesia compared to Western regions, and regions with lower fiscal independence. Keywords: Decentralization; Infrastructure Spending; Motor Vehicle Tax; Road Quality; Indonesia.
Bagaimana Alokasi Anggaran Berhubungan dengan Kualitas Infrastruktur Jalan di Indonesia? Damayanti, Made Tara; Abbas, Yulianti
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10184

Abstract

Financial reports in the context of government are a means of accountability for regional financial management during a certain period. This study aimed to examine whether components of local government financial statements can be effectively used to evaluate performance in managing spending and revenue collection. To achieve the aim, the association of road quality with infrastructure spending and motor vehicle tax revenue was investigated, using fiscal independence as a moderating factor. The investigation was conducted using data from 341 regencies across Indonesia from 2017 to 2022. The result showed that infrastructure spending was negatively associated with improvements in road quality. Meanwhile, motor vehicle tax revenue was not associated with the improvements in road quality. The relationship between spending and road quality was particularly pronounced in Eastern Indonesia compared to Western regions, and regions with lower fiscal independence. Keywords: Decentralization; Infrastructure Spending; Motor Vehicle Tax; Road Quality; Indonesia.
Co-Authors Abbas, Yulianti Lase, Maria Inggried Soinia Mirna Amirya Mufid, Muhammad Farras Puspita, Ayu Fury Soebroto, Bambang Unti Ludigdo