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All Journal International Journal of Pertapsi Journal of Creative Power and Ambition (JCPA)
Arif, Elsya Meida
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Economics, Econometrics & Finance

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Sustainable Tax Recovery to Prevent Tax Fraud in The Jabodetabek Area Andaningsih, IGP Ratih; Novita, Novita; Nugrahanti, Trinandari Prasetya; Arif, Elsya Meida
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.49-57

Abstract

In Conducting this field research,researchers conducted field research related to the practice of implementing tax and anti fraud (Tax Fraud) among MSMEs business players in Indonesia which refers to Law No 7 of 2021 in relation to economic recovery in the field of tax reform.The Aim to be achieved in this research to increase revenue .The research method used are used combinations a qualitative method and a quantitative method. A qualitative method used a symetric method with action research, critical analysis, quantitative narrative analysis, a Interviews and practical interview models and field observations with a symetric partial interest analysis approach using informant data. Representatives of business actors in the Jabodetabek area and surroundings areas, in Indonesia which has a gross turnover of 100 million per month. This research is very useful for increasing the potential and revenue of regional taxes and central taxes in the MSMe business distribution sector optimally and optimally. The contribution of the research is to increase tax revenues, especially the MSMe taxation sector. The results of the research are to increase the culture of awareness of paying taxes and be able to increase sources of state revenue.
Financial Management Strategy in Effective Management of BOS Funds Kurniawati, Rahelda; Arif, Elsya Meida; Yolanda, Yolanda
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1272

Abstract

The management of educational financing has become one of the most essential components in ensuring the quality and sustainability of educational institutions. This study aims to analyze financial management strategies in the effective management of BOS (Bantuan Operasional Sekolah) funds in educational institutions. BOS funds are government financial assistance programs designed to support school operational activities and improve equal access to quality education. This research employs a library research method by collecting and analyzing data from scholarly journals, books, and relevant academic sources related to educational financial management, transparency, accountability, digitalization, and supervision systems. The findings indicate that effective BOS fund management requires comprehensive financial planning and budgeting strategies that align with institutional priorities and educational needs. In addition, transparency and accountability play a crucial role in ensuring responsible fund utilization through participatory management and structured financial reporting systems. The study also reveals that digitalization, particularly through the use of financial applications such as ARKAS, enhances efficiency, accuracy, and accessibility in financial administration. Furthermore, strong internal and external supervision mechanisms are essential to prevent financial mismanagement and ensure compliance with government regulations.
Co-Authors Andaningsih, IGP Ratih G. Gunawan Kurniawati, Rahelda Trinandari Prasetya Nugrahanti Yolanda Yolanda, Yolanda