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Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).

The Effectiveness of SP4N-LAPOR-Based Complaints! At the Department of Communication and Information Technology of Tasikmalaya City Fitri Gupitasari; Muhammad Khoirul Anwar
Publica: Jurnal Pemikiran Administrasi Negara Vol 14, No 1 (2022): Pemikiran Administrasi Negara 3
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v14i1.17764

When the public service process is still not maximized, the community will submit a complaint report to the Government on the suggested complaints from the community regarding public services that have not been effective. The presence of SP4N-LAPOR! is a need for a system that can integrate all complaints management in government agencies, because complaints cannot be managed partially. The purpose of this study was to determine the effectiveness of SP4N-LAPOR! at the Department of Communication and Information of the City of Tasikmalaya. This study uses the theory of Sedarmayanti (2009) regarding the effectiveness of the program with 4 indicators, namely: Input, Production Process, Output (Output), Productivity. Using descriptive research methods with a qualitative approach. Data collection techniques by observation, interviews, and documentation. Data analysis used Miles and Huberman (1984) in Sugiyono (2019), namely data collection, data reduction, data presentation and conclusion drawing/verification. The result of this research is that the complaints based on SP4N-LAPOR! has been effective in accordance with the existing mechanism in the SOP, but there are still obstacles, namely limited human resources and employee understanding and not optimal in conducting socialization.

Information Asymmetry, Institutional Ownership, Related Party Transactions and The Board Size to Real Earnings Management Ivander Yunus; Paulina Sutrisno
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6526

Purpose – The purpose of this study is to examine the relationship between information asymmetry, institutional ownership, related party transactions and the board size on real earnings management. This research was conducted because there are still inconsistencies in the results of previous studies. Research Method – This study uses a sample of manufacturing companies listed on the IDX (Indonesia Stock Exchange) in the period 2018-2020. The sample in this study was obtained using purposive sampling method. There are 213 data that meet the sample selection criteria. As for testing the hypothesis of this study using multiple regression analysis. Findings – The results of this study indicate that information asymmetry, institutional ownership and related party transactions have a positive effect on real earnings management. Meanwhile, the board size has no relationship to real earnings management. Implication – The implication of this research is to provide additional perspective on the positive effect of information asymmetry, institutional ownership and (RPT) related party transactions on real earnings management. The high level of information asymmetry, institutional ownership and related party transactions will encourage real earnings management. In addition, the implications of this study for financial statements user, especially to decisions making for investors, are to pay attention to and consider factors that can affect real earnings management such as the high level of information asymmetry, institutional ownership and the related party transactions size.

Effectiveness of Information Technology (IT) Classroom Learning on Motivation dan Careers Students of Junior High School Siti Sundari; Muchlas Muchlas; Muhammad Sayuti
Journal of Vocational Education Studies Vol. 5 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/joves.v5i1.5502

The purpose of this research is to analyze the level of effectiveness of the information technology-based learning process for increasing students' learning motivation and careers at SMP Muhammadiyah 2 Cilacap and to analyze the differences in the results of the learning process between information technology classes and regular classes. The research activity was carried out using a quantitative descriptive method with a total of 76 subjects. Data collection related to the above objectives used a questionnaire. The data that has been collected is then analyzed using a real difference test, namely the independent sample t-test. The results showed an increase in the effectiveness of the learning process and the growth of learning motivation in students. However, about careers and insight into students' careers. The results showed that the insight into the careers of the students of SMP Muhammadiyah 2 Cilacap was not optimal. Then the learning outcomes shown also experienced differences between the information technology class and the regular class.

Information Framing And Locus Of Control Effect On Investors’ Interpretation Of Risk Fitria Husnatarina
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.887

This study aimed to determine the comparison of IFRS 8 segment reporting with PSAK 5 based on framing information with external risk interpretation. Locus of control, proxied in internal risk preferences analysis by non-professional investors, was also determined. This was an experimental study with a 2x2x2 factorial design between subjects. The subjects comprised 133 novice investors in the Central Kalimantan Investor Community. Furthermore, the data were analyzed using the Analysis of Variance (ANOVA) while the Two Ways Anova Test was used for hypothesis testing. The results showed that, in segment information in IFRS 8 and PSAK 5 stated in positive and negative framing, non-professional investors highly interpret external risk in IFRS 8 cases. Therefore, segment information in IFRS 8 and PSAK 5 expressed positively and negatively is significantly similar to internal risk preferences. However, the hypotheses on locus of control variables were not supported because non-professional investors lack enough experience.

Discretionary Accruals: Contribution Of Quality Environmental Disclosures, Corporate Governance, And Assimetric Information Bahtiar Effendi
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.930

The purpose of this research is to determine the impact of the quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals. In this study, the population is mining companies that implement PROPER and are listed on the Indonesia Stock Exchange between 2016 and 2020. Purposive sampling was used to obtain data from 47 different companies. Multiple linear regression analysis was performed to analyze the data. The quality of environmental disclosure has impact on discretionary accruals, corporate governance has impact on discretionary accruals, assimetric information has impact on discretionary accruals. Simultaneously, the findings of the quality of environmental disclosure, corporate governance and assimetric information has impact on discretionary accruals.

Adoption of Information and Communication Technology: a Strategy For Promoting Lecturers’ Effectiveness in Nigerian Universities Suleiman Yusuf; Alao Monsurat Iyabo
Jurnal Educatio FKIP UNMA Vol. 8 No. 3 (2022): July-September
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/educatio.v8i3.2439

Information Communication and Technology has become a global requirement to replace the traditional teaching methods with a technology-based teaching tools and facilities at all levels of education. It is on this premise that this study examined adoption of ICT as a strategy for promoting lecturers' effectiveness in Nigerian universities. To this end, the concept of information and communication technology with relevant theories and models were examined. Concept of lecturers’ effectiveness, usefulness of ICT and their challenges were critically examined. The challenges include inadequate power supply and poor funding. The study concludes that the importance of ICT in Nigerian universities cannot be underestimated, hence the need for integration of ICT for effectiveness of lecturers. The study suggests that adequate ICT facilities should be provided for lecturers to be efficient and effective in terms of teaching, research and community development.

Information Literacy Needs in Remote Areas (Case Study on The Island of Aceh) Cut Afrina
Islam Universalia: International Journal of Islamic Studies and Social Sciences Vol 3 No 1 (2021): Islam Universalia
Publisher : Cyber Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56613/islam-universalia.v3i1.195

The purpose of this research is to know the needs of information literacy in remote areas of Aceh Island. The method in this study is a qualitative research method with a direct approach to the source of research informant namely Pulo Aceh community, long time this research was conducted for four months in Pulo Aceh. The result of this research is that the people of Pulo Aceh should get the same rights in fulfilling the needs of information, they also have the same needs of information literacy as other communities. Therefore, libraries need to pay attention to areas that are left behind in the dissemination of information. The library as an information center should have an effort to reach isolated areas such as Pulo Aceh. Libraries must provide service information regardless of ethnic, racial, geographic location, and other backgrounds. The role of the library in fulfilling the information needs to Pulo Aceh community is more noted and prioritized as an isolated area. With the fulfillment of information needs, they are able to develop competitive with other communities to improve information literacy, but more advanced technological development in order to provide comprehensive information services to remote areas. So they can get information quickly, and relevant and adapted to the needs of the community Pulo Aceh.

Information literacy training for teenager-students of Islamic boarding school on the digital era Mochammad Sa'id; Raisyah Ayu R.A. Arsad; Rikza Fitrotul Umaroh; Rakhmaditya Dewi Noorrizki; Angga Yuni Mantara
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 7, No 2 (2022): May 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v7i2.6507

The industrial revolution makes an impact on social change, especially with the presence of social media, which then accelerates the dissemination of information. However, because of the large amount of information that is spread in cyberspace, not all information is filtered properly and often results in the emergence of false information (hoax). In order to overcome these problems, each people must have information literacy skills, including adolescent students of boarding school. To improve the knowledge and information literacy skills of adolescent students of boarding schools in the digital era, we held training on information literacy. The training was held at Al-Amin Islamic Boarding School Mojokerto for 2 days. The participants were 70 male students of classes X and XI at Al-Amin Islamic Boarding High School Mojokerto. The training was carried out in 4 stages, namely, pretest, information literacy material, opinion article writing material, and posttest. Based on the difference test, the average value of the pretest was 78.63 and the post-test was 87.02. While the Paired Sample T-Test obtained a value of 0.000 0.05. This shows that there is a significant difference in the information literacy skills of participants before and after the training. Thus, conclusively, the training in information literacy can improve the information literacy skills of adolescent students at Al-Amin Islamic Boarding High School Mojokerto.

Comparison of Misleading Information on Sriwijaya Air SJ-182 Accident between @detikcom and @kompascom Binti Qumairoh; Zainal Abidin Achmad; Ririn Puspita Tutiasri; Kusnarto Kusnarto
Metafora: Education, Social Sciences and Humanities Journal Vol. 6 No. 1 (2022)
Publisher : Fakultas Ilmu Sosial dan Hukum, Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Misleading information often appears in political events. But the impact is different if it happens in the event of an accident. This study describes the form of misleading information that occurred in the Sriwijaya Air SJ-182 plane crash in the Kepulauan Seribu, by comparing the information content on Instagram account of @detikcom and @kompascom. This study uses a qualitative research method with a netnography approach, to explore the comparison of misleading information on the two accounts that have high credibility as news media in Indonesia. Netnography provides the ability to reveal and track various interactions of netizens with news on Instagram about the Sriwijaya Air SJ-182 accident. The number of informants in this study amounted to six people with the following criteria: (1) commenting on the @detikcom and @kompascom about the news of the Sriwijaya Air SJ-182 crash, (2) having knowledge aboout the rules and ethics of journalism. This study compares misleading information in the data on the number of victims, technical diction, credibility of news sources, and illustration support. The results of the study concluded that @detikcom caused more misleading information than @kompascom. The @detikcom account is less detail in conveying data, uses technical diction without adequate explanation, careless in displaying quotes from news sources, and lacks accuracy.

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