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All Journal JASS (Journal of Accounting for Sustainable Society)
Agustin, Putri Leonita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF THE PROPORTION OF CAPITAL EXPENDITURES, TOTAL BUMD, INTERGOVERNMENTAL REVENUE AND LOCAL TAXES ON LOCAL GOVERNMENT FINANCIAL INDEPENDENCE AS STRENGTHENING FISCAL DECENTRALIZATION Icih, Icih; Agustin, Putri Leonita; Kurniawan, Asep
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1170

Abstract

This study aims to determine whether the proportion of capital expenditure, the number of BUMD, intergovernmental revenue and local taxes affect the financial independence of local governments as a strengthening of fiscal decentralization. In this study, the number of research samples was 33 provinces. The independen variables are the proportion of capital expenditure, the total of BUMD, intergovernmental revenue and local taxes. Regional financial independence as the dependent variable. This type of research uses quantitative methods using secondary data obtained from DJPK. Methods of data analysis in research using descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing with SPSS. The results showed that partially the variable proportion of capital expenditure and intergovernmental revenue had a negatif effect on regional financial independence, the total of BUMD had no effect on regional financial independence, and regional taxes had a positive effect on regional financial independence. As for simultaneously the results of the study indicate that simultaneously the variable proportion of capital expenditure, the number of BUMD, intergovernmental revenue and regional taxes affect regional financial independence.
International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia Icih, Icih; Agustin, Putri Leonita; Kurniawan, Asep; Holle, Mohammad H.; Zumaroh, Zumaroh
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1283

Abstract

Application of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improved
Co-Authors Asep Kurniawan Holle, Mohammad H. Icih, Icih Zumaroh Zumaroh, Zumaroh