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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 12 Documents
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Search results for , issue "Vol 3 (2016): Edisi Maret" : 12 Documents clear
PEMBELAAN MELALUI PRINSIP-PRINSIP BUSINESS JUDGEMENT RULE BAGI DIREKSI BUMN PERSERO BILA TERJADI KERUGIAN Kusmono, nFN
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.203 KB) | DOI: 10.31092/jia.v3i0.36

Abstract

Limited company as a legal entity (rechtspersoon / legal person) is a Limited Liability Companywhose setting is subject to the realm of private law (Law No. 40 Year 2007 on Limited LiabilityCompanies, but its capital from the separated state wealth is subject to the legal sphere of public law -Law Number 17 Year 2003 on State Finance). Main objective of the State-owned Enterprise as LimitedCompany is doing business with the profit as final target. Business carries the risk of loss, meaning itdoes not always generate benefit. Problems arise when the business decisions taken by the board ofdirectors turn out to bring loss. The problems can be in the forms of the laws to regulate the State-ownedEnterprise, the concept of the separation of state assets, and, the accountability setting of the Board ofDirectors.One of the central government's objectives is to increase the common wealth. In order to fulfill thatobjective, the government needs to create economic growth through government capital at State-ownedEnterprise. Government equity participation to State-owned Enterprise can be performed by usinggovernment budget which is separated from national wealth on the basis of provision mechanism appliedat corporate regulations. The separated national wealth will be converted as State-owned Enterprisecapital when the fund has been deposited. In this case, the government is the share holder in which theshares are the national wealth.The defence of State-owned Enterprise Board of Directors when the company losses is applyinggood faith, duty of care, and duty of loyalty which is regulated through Law of Limited Company 95 No. 5.
TANTANGAN PENGINTEGRASIAN JAMINAN KESEHATAN DAERAH KE DALAM JAMINAN KESEHATAN NASIONAL UNTUK MEWUJUDKAN CAKUPAN PELAYANAN KESEHATAN UNIVERSAL Sriyani, nFN
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.43 KB) | DOI: 10.31092/jia.v3i0.40

Abstract

ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA Nurhidayati, nFN
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1725.385 KB) | DOI: 10.31092/jia.v3i0.51

Abstract

PENGARUH REWARD, PEMERIKSAAN PAJAK, DAN PENALTI TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI INDONESIA Iskandar, nFN; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.706 KB) | DOI: 10.31092/jia.v3i0.47

Abstract

KAJIAN YURIDIS PENATAUSAHAAN BARANG MILIK DESA YANG DIPEROLEH DARI ANGGARAN PENDAPATAN DAN BELANJA NEGARA Wirawan, Aditya
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1417.279 KB) | DOI: 10.31092/jia.v3i0.48

Abstract

PENERAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.271 KB) | DOI: 10.31092/jia.v3i0.38

Abstract

This study aims to determine whether the required elements in the integrated reporting (IR) initiatedby the IIRC has been fulfilled by companies listed on the Indonesia Stock Exchange (BEI). This study is aquantitative study using descriptive statistics of score value of IR elements identified from the reportsand information published through the company 's financial statements, annual reports, sustainabilityreports, and the information presented in the company's website.The results show that, in general, the companies listed on the BEI has met an average of 50 % of therequired elements. It indicates that the companies listed on the Stock Exchange have voluntarily reportednecessary information including financial information and some non-financial information aboutcorporate social and environmental liabilities. This finding also indicates if the capital market authority
ANALISIS PENERAPAN CONTROLLED FOREIGN COMPANY RULES DALAM MENGATASI BASE EROSION AND PROFIT SHIFTING DI INDONESIA Mightyn, Alfa; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.937 KB) | DOI: 10.31092/jia.v3i0.53

Abstract

THE EFFECT OF GOVERNMENT EDUCATION SPENDING ON ECONOMIC GROWTH THROUGH SCHOOL ENROLLMENT IN INDONESIA Lestari, Nur Indah
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1219.699 KB) | DOI: 10.31092/jia.v3i0.45

Abstract

This paper examines the effect of government spending on education on growth as an indirect process through enrollment rate, specifically in Indonesia. Using a panel data set of 26 provinces from 2000 to 2010 and applying fixed effect approach of panel regression, we find that government spending on education has a positive relationship with enrollment with one-year lag; also, the data show that enrollment affect growth significantly. By enacting the chain rule, government spending on education has a positive effect in economic growth indirectly. Together, these findings suggest that raise government spending on education can increase enrollment rate and enhance economic growth. 
ANALISIS BUDAYA KOMUNIKASI PADA ORGANISASI PEMERINTAH Adhitama, Satria
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.179 KB) | DOI: 10.31092/jia.v3i0.42

Abstract

TINJAUAN YURIDIS PENGENAAN BEA MASUK DAN PAJAK-PAJAK DALAM RANGKA IMPOR (PDRI) FILM IMPOR Sriyanto, Agus
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.553 KB) | DOI: 10.31092/jia.v3i0.44

Abstract

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