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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
rahmawati, Sheila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KETERKAITAN ANTARA DANA CADANGAN DAN ASET PUBLIK TERHADAP GOOD GOVERNANCE Aminatuzzuria, Maritza; rahmawati, Sheila; Anam, Rohibul; Djasuli, Mohamad
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) Tsaniyeh, Amilatus; Nurdiana, Ilfi; Rahmawati, Sheila; Aini, Nurul; Djasuli, Mohamad
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
Co-Authors Aini Nurul Aminatuzzuria, Maritza Anam, Rohibul Ilfi Nur Diana Mohamad Djasuli, Mohamad Tsaniyeh, Amilatus