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Harianto, Tedi
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Decision Sciences, Operations Research & Management

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Analysis of the Linkages between Foreign Investment, Trade, and Economic Structure on Tax Revenue in Asia Utama, Muhammad Budi; Harianto, Tedi
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9767

Abstract

Tax revenue is the main source of funding in various countries, including countries in Asia. However, in the Asian context, there are still some serious problems related to tax revenue, such as tax ratio problems and tax evasion. This study identifies the determinants of tax revenue in Asia over the period 2008-2023. We use the Generalized Method of Moments (GMM) model to analyze the results and find that foreign investment inflows and per capita GDP increase are the main sources of tax revenue increase compared to agriculture, manufacturing, and trade. For this reason, the government is expected to review the tax policies that have been issued to achieve a balance in state tax revenue.
Optimizing Village Financial Management: A Study of the Implementation of SAK ETAP at BUMDesa Santong Jaya, Santong Village, Kayangan District, North Lombok Regency Mahfuz, Muhammad; Harianto, Tedi
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9786

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial management of the Santong Jaya Village-Owned Enterprise (BUMDesa Santong Jaya) in Santong Village, Kayangan District, North Lombok Regency. The research method used is a descriptive qualitative case study approach. Data were collected through in-depth interviews with the BUMDesa director, treasurer, business unit managers, and village government, as well as observation and documentation of financial reports. The study's results indicate that SAK ETAP implementation in BUMDesa Santong Jaya is still not optimal. The financial reports presented are not complete according to SAK ETAP standards, which require a balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The main obstacles include limited human resource competency in the field of accounting, a recording system that is not fully digital, and minimal ongoing training. This study recommends increasing the capacity of BUMDesa's human resources through SAK ETAP-based accounting training, development of a digital financial recording system, preparation of standardized financial SOPs, and ongoing mentoring from the local government or academics. Optimal implementation of SAK ETAP will increase transparency, accountability, and the quality of BUMDesa's financial information as a basis for strategic decisionmaking
Co-Authors Mahfuz, Muhammad Muhammad Budi Utama