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INDONESIA
INFO ARTHA
Published by Politeknik Keuangan Negara STAN
ISSN : 08526737     EISSN : 25810839     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to submite must use journal tempate and include the following forms:
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 2 (2015): EDISI SEPTEMBER" : 5 Documents clear
Agensifikasi Pengelolaan Dana Bergulir: Studi Kasus pada Badan Layanan Umum Pengelola Dana Bergulir Tahun 2009-2013 Wijaya, Nararia Sanggrama; Waluyo, Budi
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3964.816 KB) | DOI: 10.31092/jia.v2i1.106

Abstract

Agencification is widely usedasa kind ofpublic service reform aimed to achieving good governance. This concept is conducted in Indonesia through the implementation of Financial Management Pattern on Public Service Agency.This model emphasizes the applicationof financial flexibility, the principles of productivity, efficiency, and effectiveness. Several public service agencies implement it including fund management units. In this sector, the government has required the implementation of Financial Management Pattern Public Service Agency for government fund management units, especially for those a management of revolving fund.The purpose of this study isto describe a thorough and deep understanding around the agencification of five revolving fund management units and related factors influencing the distribution of this fund, from 2009 to 2013. It uses a quantitative approach to obtain sufficient evidence of those matters. Data and information obtained through study of documentation and a number of interviews. Furthermore, the data were analyzedusing Logical Framework Approach models.The analysis shows that the implementation of agencification for revolving fund in five revolving fund management units varies. This is in accordance with the characteristics, duties, and functions of each unit. The actual distribution of funds of those units is also diverse. P2H Center, the Government Investment Agency, as well as the Secretariat BPJT Funding Division has a poor distribution level, while the Centerfor Housing and LPDB KUMKM have a pretty good one.Low levels of revolving funds caused by several factors, including budgeting, regulation, credit risk, the external factors, and limitations of human resources.
DAMPAK PERUBAHAN HARGA CRUDE PALM OIL (CPO) DUNIA TERHADAP VALUE EKSPOR KOMODITAS KELAPA SAWIT DAN PEREKONOM1AN INDONESIA (PENDEKATAN VECTOR AUTOREGRESSION ANALYSIS) Iskandar, Azwar
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3957.128 KB) | DOI: 10.31092/jia.v2i1.113

Abstract

This study aims to determine the impact of Crude Palm Oil (CPO) price shocks in the world market on the export value of CPO and economic growth, inflation rate, exchange rate, and money supply as proxy of economy of Indonesia during 2001-2013. Based on quarterly time series data and using Vector Autoregression (VAR) model with Impulse Response Function(IRF) dan Variance Decomposition (VD), the studytries to analyzethe effects of CPO priceshocks to export value ofCPO commodity andeconomy ofIndonesia.The results show several conclusions: (i) the CPO price shocks in the world market have a positive impact on export value of CPO for 15 months; (ii) it also have a positive impact on economic growth for 15 months; (iii) it pushes up the domestic inflation rate for a year; (iv) it increases the domestic money supply which lasts for 6 months; (iv) it negatively affects the real exchange rate of Rupiah for 10 months.Therefore, government and all stakeholders should make a great collaboration to eliminate the negative effect of CPO price shocks. In addition, government expected to continue to realize the optimal infrastructure for palm oil industry. Because of inadequate of infrastructure can causerisingoftransportation costs andlackingofcompetitiveness ofCPOof Indonesia.
ANALISIS PENENTUAN KARAKTERISTIK DAN KRITERIA PINJAMAN TANPA BUNGA PADA PERUSAHAAN INTRAGRUP DARI SISI PERPAJAKAN Rahayuningtias, Niken Rogo; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1428.075 KB) | DOI: 10.31092/jia.v2i1.103

Abstract

Interest free loans between intragroup companies who have a special relationship is a transaction that is prevalent in the business world. However, in terms of taxing, these transactions require restrictions in order to prevent tax avoidance efforts. One form of tax avoidance is transfer pricing schemes. No exception to the interest-free loan transactions.Therefore,need to be assessed arm's length principle on thistransaction usingfunctional analysisandcomparabilityanalysis. Fielddata indicatea dispute between the taxpayer with the tax officer in determining the characteristics of the interest-free loan, criteriaof the interest-free loans that reflects the arm's length transaction, and the determination offinancial distress as one of the criteria of interest-free loan. This research aims to settlethedisputesubject. The results of this research showed that the characteristics of the interest-free loan can be seen from its character as a loan and the characters that sets it apartfrom the capital. Criteria of interest-free loan in Indonesia have already reflects the arm's length transaction in accordance to intercompany loan functional analysis. A company in financial distress can receive interest-free loan if the company is in a state of insolvency.
ANALISIS KESIAPAN PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA (STUDI KASUS PADA PEMERINTAH DESA PELAWAD KECAMATAN CIRUAS KABUPATEN SERANG) Usman, Fadlil; Haryanto, Sulistyo Dwi
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.394 KB) | DOI: 10.31092/jia.v2i1.104

Abstract

Villagefund isanew source of incomeforthe village government, sourcedfrom the state budget allocation. This fund began to be allocated and disbursed the first time in 2015. The village government will earn huge amounts of money in running the village administration, but on the other hand demanded readiness in the management of village finances better. This study aims to determine the readiness of the Pelawad village government in the management of the Village Fund andknowing the constraintsfaced. The analytical method used is descriptive analysis and index analysis to quantify the level of readiness in managing the Village Fund. Some Factors that support the readiness of the ofthe Village Government in managing the Village Funds are organizational commitment, human resources and information systems. The results showed that Pelawad Village Government has a strong commitment in the management ofthe VillageFund.The quantityof human resourcesare sufficient, whileintermsof quality is not sufficient. The information systems to support the processing of village financial data have been available, but the human resourcesare not fully ready to operate the systems. Pelawad village government readiness in the overall managementof village funds are categorized on the level set by the value of theindex 66.
ANALISIS PERBANDINGAN PELAKSANAAN PENGELOLAAN PAJAK BUMI DAN BANGUNAN SEBELUM DAN SESUDAH MENJADI PAJAK DAERAH DIKABUPATEN SUKOHARJO Usman, Fadlil; Yohandika, Victario Marthaardi
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.824 KB) | DOI: 10.31092/jia.v2i1.105

Abstract

Handover of PBB P2 to local governments is based on Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerahdan Retribusi Daerah(PDRD).In its implementation,local governments need to be ready in all management aspects including the administration of the collection.This study aimed to compare the implementation of managing PBB P2 before and after becoming local taxes. The research method used is descriptive qualitative analysis. The results showed that there were no differences in the implementationof PBBP2 management, in the SOP PBB P2, in PBB P2 rate and the number of villages served.

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