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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) IIJSE
Anissa Yuniar Larasati
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Economics, Econometrics & Finance

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An Analysis of Expenditure Management Procedures at the Department of Food Crops and Horticulture Audira Ayu Yulistia NH; Anissa Yuniar Larasati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8560

Abstract

Regional financial governance in Indonesia continues to face challenges in implementing structured and accountable expenditure procedures, especially within technical agencies. One such case is the West Java Provincial Office of Food Crops and Horticulture, where high operational demands and limited staff competencies often lead to procedural inconsistencies and weakened internal control systems. This study aims to evaluate the conformity of spending procedures with regulatory frameworks and to uncover key institutional obstacles impeding effective financial management. Employing a descriptive qualitative approach, data were gathered through structured interviews, direct observations, and document analysis, then interpreted using the Miles and Huberman interactive model. The results reveal critical procedural gaps including the absence of dedicated verification officers, overlapping financial roles, and inadequate standard operating procedures (SOPs). These factors collectively diminish internal control and undermine the credibility of financial reporting. The study concludes that organizational improvements, particularly in staff role separation, technical training, and SOP reform, are essential to strengthen accountability and transparency. The findings contribute to the theoretical understanding of internal control systems and provide practical recommendations for enhancing expenditure governance in regional public institutions.
Pengaruh Intellectual Capital dan Leverage Terhadap Tax Planning Pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Adinda Auliya Rachma; Anissa Yuniar Larasati
Jurnal Pajak dan Bisnis Vol 7 No 1 (2026): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v7i1.438

Abstract

Tujuan penelitian ini ialah menganalisis pengaruh intellectual capital dan leverage terhadap tax planning. Populasi mencakup perusahaan sektor teknologi yang tercatat di Bursa Efek Indonesia pada rentang waktu 2020-2024. Data penelitian bersumber dari data sekunder yang diperoleh melalui laporan keuangan perusahaan.  Melalui penerapan metode purposive sampling, terpilih 21 perusahaan sebagai sampel sehingga diperoleh 105 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan aplikasi EViews versi 12. Hasil temuan menunjukkan bahwa intellectual capital memberikan pengaruh negatif yang siginifikan terhadap tax planning dengan nilai pair value sebesar 0,001. Semakin tinggi intellectual capital, semakin efektif tax planning, yang ditunjukkan oleh penurunan tingkat effective tax rate yang megindikasikan kemampuan perusahaan mengelola beban pajak. Hasil temuan ini juga mengindikasikan bahwa leverage memiliki pengaruh negatif yang siginifikan terhadap tax planning dengan nilai pair value sebesar 0,016. Semakin tinggi leverage, semakin meningkat manfaat pajak dari beban bunga, yang mengakibatkan penghasilan kena pajak berkurang dan efisiensi pembayaran pajak meningkat. Secara simultan, baik intellectual capital maupun leverage berpengaruh terhadap tax planning dengan nilai pair value sebesar 0,007. Adapun koefisien determinasi yang diperoleh sebesar 15,27 persen, sedangkan sisanya dijelaskan oleh variabel lain di luar cakupan penelitian.  
Study of Information Systems in Financial Administration within the Regional Secretariat of Bontang City Yovanov Joshua Parulian; Anissa Yuniar Larasati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9904

Abstract

This research seeks to examine the effectiveness and contribution of information systems in managing financial administration at the Regional Secretariat of Bontang City, with a particular focus on their role in facilitating the monitoring, validation, and documentation of financial accountability reports (Surat Pertanggungjawaban / SPJ). The study adopts a qualitative descriptive methodology, with data gathered through structured interviews, direct observations, and document reviews involving key personnel responsible for regional financial management. Data analysis is conducted using the DeLone and McLean Information Systems Success Model, which assesses system quality, information quality, service quality, system utilization, user satisfaction, and overall benefits. The findings reveal that the Regional Government Information System of the Republic of Indonesia (SIPD RI) has effectively standardized financial recording and reporting procedures, although it remains limited in supporting internal monitoring of financial accountability reports. To address this gap, the Secretariat Financial Administration Monitoring System (SIMPANSE) functions as a complementary system that enhances the efficiency of SPJ supervision, reinforces internal control mechanisms, and improves transparency and accountability in financial administration. This study highlights the critical role of internal support systems in maximizing the performance and success of regional government information systems.
Co-Authors Adinda Auliya Rachma Audira Ayu Yulistia NH Yovanov Joshua Parulian