INFO ARTHA
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:
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<![CDATA[ANALISIS TINGKAT KEMATANGAN SISTEM MANAJEMEN KEAMANAN INFORMASI DIREKTORAT JENDERAL PERBENDAHARAAN DIUKUR DENGAN MENGGUNAKAN INDEKS KEAMANAN INFORMASI (STUDI KASUS: APLIKASI SPAN) ]]>
<![CDATA[Syarif, Rifqi Akmal]]>;
<![CDATA[Nugroho, Agung]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.46
<![CDATA[Implementation of Information Security Management System (ISMS) is one of the internal control measures to minimize risk and information security threats such as information leakage, application malfunction, loss of data, and low performance of IT networks. Several incidents related to information security have already occurred in the implementation of Treasury System and the State Budget (SPAN) within the Directorate General of Treasury. Therefore, Directorat General of Treasury has made efforts to implement information security in accordance with Ministry of Finance Decree No. 479 / KMK.01 / 2010 on Policy and Management System Standards Information security. In this study, Index KAMI which was published by the Directorate of Information Security, Ministry of Communication and Information has been used to evaluate the maturity level of SPAN's information security. Six key areas examined in this study are the role and the importance of ICT, information security governance, risk management, information security, information security management framework, management of information assets, technology of information security. The results showed that the maturity level of SPAN implementation is still at Level II (basic framework implementation). Of the six key areas analyzed, information security technology scored the highest (83%). However, risk management still shows low score that need special attention from the Directorate General of Treasury.]]>
<![CDATA[ANALISIS PENERAPAN ARM’S LENGTH PRINCIPLE PADA TRANSAKSI PEMBAYARAN ROYALTI ATAS PEMANFAATAN MEREK DAGANG (TRADEMARK) KEPADA PERUSAHAAN AFILIASI ]]>
<![CDATA[Hukamawati, Dinartika]]>;
<![CDATA[Andriani, Arifah Fibri]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.34
<![CDATA[Trademark is a unique marketing intangible. It does not only involve the expenses of marketing, advertising, and promoting, but the reputation of the trademark's owners also takes part in the development of trademark. Many parties involve in the development of trademark. In the context of transfer pricing, these parties entitle to some compensation. And arm's length principle must be applied to determine the reasonable compensation for the use of trademark. Transaction payment of royalties on trademarks is subject to taxes.The taxation of transactions payment of royalties on the use of the trademark among affiliated companies also created disputes between the taxpayer and Tax collector. Cases disputed are related to the fairness of the transaction relating to the determination of royalty payments on trademarks which cover: definition, identification, allocation and valuation between affiliated companies (Caroline Silberztein, 2010). The dispute raises the burden of the cost of compliance for taxpayers and cost of collection to the tax authorities.This study aims to determine how to identify ownership and economic benefits, as well as the best method which can be applied to determine the reasonable price of royalty payment transaction for the trademark use.The results shows that in order to determine the parties entitled to compensation/ remuneration are: Party who can be legally declared to have legal ownership (legal owner) which are parties that have control over decisions related to the exploitation of the intangible as well as the right to restrict others to use intangible; Parties that contribute to the value of the trademark by identifying the parties who bear the cost and risk of the development of the trademark.]]>
<![CDATA[PENERAPAN PENUGASAN KELOMPOK UNTUK MENINGKATKAN KERJA SAMA MAHASISWA D1 PAJAK POLITEKNIK KEUANGAN NEGARA STAN BALAI DIKLAT KEUANGAN MEDAN ]]>
<![CDATA[Susilo, Budi]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.56
<![CDATA[Synergy is one of the values of the Ministry of Finance that should be internalized by students of PKN-STAN. Cooperation is the key element in creating synergies. Based on the author's observation, collaboration levels of college students in Diploma Program I of Tax still need to be improved. Students tend to learn individually rather than in a group, so the collaboration is not formed as a team. It needs a great effort from the lecturers to improve student collaboration during lectures, so that students learn from each other and cooperate in solving various problems of learning. The main purpose of this research is to improve cooperation among students using work-in-group learning methods in the Capita Selecta Personality Development subject.The method used is Classroom Action Research using three cycles. The subjects of the research are three classes at the Diploma I Tax Program  in the first semester on Regional Finance Education and Training Office of Medan. The research design is that every class was classified into five groups with each group consists of five to six students. During the learning process, author made observations about this collaboration. The observation results of each cycle is used as a reaction for the next cycle that can be used to enhance the cooperation of college students in accordance with the set targets. Data were analyzed descriptively and quantitatively. The results showed that the collaboration of college students increased during the lecture by applying team work learning methods. In the first cycle, the average of student collaboration is 2.69, showing lack of cooperation among students, in second cycle the result score is 4.13, which means they are able to work together, and in third cycle is 4.15 which means able to cooperate.]]>
<![CDATA[DESENTRALISASI FISKAL DAN PERTUMBUHAN EKONOMI Perlukah desentralisasi fiskal diperluas? ]]>
<![CDATA[Galela, Muhammad Ridhwan]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.41
<![CDATA[The needs of comprehensive fiscal decentralization in Indonesia arose after the economic crisis with the aim of maintaining Indonesia. After the crisis passed, some people consider fiscal decentralization led to slow economic growth in the regions. Fiscal decentralization can stimulate economic growth by arguing that the budget allocation for local public goods by local governments will be more in line with the needs of the community because of the information advantage by the local government. Meanwhile, decentralization also poses a risk of constraining economic growth due to inflation of bureaucracy, low economic scale, market fragmentation and corruption. Tests to determine the correlation between economic growth and fiscal decentralization was made by using fiscal decentralization indicators that show the length of fiscal authority delegation, both in terms of expenditure and revenue sides. The studies conducted show different results, some show positive correlation, others indicate negative correlation, and the rest are not correlated. Differences in the results of this study make it difficult for policy-making to increase or decrease the delegation of authority. Regardless of the outcome, the purpose of unificating Indonesia through fiscal decentralization has been reached.]]>
<![CDATA[ANALYSIS OF THE INFLUENCE OF GOVERNMENT INVESTMENT, GROSS DOMESTIC PRODUCT, REAL INTEREST RATES, AND THE GOVERNMENT'S POLICY OF INVESTMENT TO PRIVATE INVESTMENT REALIZATION IN INDONESIA FROM 1972 TO 2005 ]]>
<![CDATA[Haptari, Vissia Dewi]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.52
<![CDATA[This study tests the joint effects of Government Investment, Gross Domestic Product (GDP), Real Interest Rates, and Government's Policy on realization of private investment in Indonesia from 1972 until 2005. Government investment, the level of GDP and real interest rate directly have causality relationship with private investment, meaning every change in government investment, the level of GDP and real interest rate will cause positive change to private investment. On the other hand, the level of real interest rate does not have significant effect on investment, meaning the level of interest rate is not the only main cause, there are some other factors such as: inefficient institution condition which can be seen from complexity of rules, legal compliance system, and political stability.]]>
<![CDATA[ANALISIS AKUNTANSI DAN PELAPORAN BANTUAN SOSIAL DAN HIBAH ]]>
<![CDATA[,, Sriyani]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.35
<![CDATA[This study aims to determine the accounting and reporting of social aid and grants using literature study, specifically analyzing the existing rules to determine how the accounting and reporting practices of social aid and grants can be applied to the central government and local governments. The absence of guidelines which provide definitions and accounting treatment of social aid expenditure is another problem. Based on Technical Bulletin No. 13 about Grant, there are problems related to management patterns of grants acceptance conducted by the state ministries/agencies and local governments.Accrual-based accounting in the social aid transaction consists of social aid expense and expenditure. The accountability of accounting for the transaction consists of the recognition, measurement, presentation and disclosure. Grants can be categorized into grant revenue and grant expenditure/expense. Grant is written in the grant agreement between the grantor and grantee with no compensation or direct repayment. Grant consists of arranged grants and direct grants, whereas grant expenditure should be planned. The arranged grant expenditures are included in the state budget or the General Budget Policy and Provisional Budget Priorities and Funding Levels-Local Government Budget. Implementation of the accrual-based grant as an expense in the Statement of Operations and expenditure in the Budget Realization Report.]]>
<![CDATA[ANALISIS KINERJA REKSADANA SAHAM KONVENSIONAL DAN REKSADANA SAHAM SYARIAH DENGAN MENGGUNAKAN METODE SHARPE ]]>
<![CDATA[Kusumawati, Rahayu]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.57
<![CDATA[The performance of an investment instrument is measured by the rate of return and risk resulted from the instrument itself. With higher expected rate of return, it is not impossible that the risk which will be created also as high as the rate of the return. Therefore, to minimize the worst possibility, investors are expected to monitor the performance of financial instruments to be chosen. Based on the research, it can be concluded that the level of performance of conventional stock mutual funds with sharia equity funds in Indonesia is still dependent on the desire of investors to get returns. Thus, by using the method of Sharpe, measurement of risk and rate of return better reflect the real situation on an investment.]]>
<![CDATA[ANALISIS EFISIENSI BELANJA DAERAH URUSAN KESEHATAN DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA): STUDI PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI BANTEN ]]>
<![CDATA[Yanti, Putri]]>;
<![CDATA[Kustiani, Nur Aisyah]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.49
<![CDATA[This study aims to measure the efficiency of local government spending of health affairs using Data Envelopment Analysis (DEA). DEA method can measure the efficiency of a government entity by using multi-input and multi-output. This is consistent with the character of the government that has the task of providing a wide range of public services to solve complex problems in the society. The efficiency measure generated by the DEA is relative measure, comparing with benchmarks decision making unit (DMU) that have the highest efficiency among the other DMUs in the sample, so the results would be different if the sample is changed. Therefore, in the election of DMU should be based on some similar characteristics. DEA results can be used to identify which input or output must be increased if a DMU needs to increase its efficiency. The results from this study indicate that Tangerang and Cilegon has the highest efficiency and Tangerang district (kabupaten Tangerang) should increase the number of intermediate output and its end output to improve the efficiency of health spending. The DEA method can be used by the government to create a climate of efficient budgets in a field of government service]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA KUALITAS INDIKATOR OUTCOME: STUDI EMPIRIS PADA KABUPATEN/KOTA DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA ]]>
<![CDATA[Nugroho, Prayudi]]>;
<![CDATA[Halim, Abdul]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.37
<![CDATA[This research aims at examining the effects of quality of mission, process to determining outcome indicator, culture, commitment, and authority to quality of outcome indicator at local government's RENSTRA and LAKIP documents. This research conducted on 5 local governments of Daerah Istimewa Yogyakarta Province. The respondents are the officials of that local governments. The instrument for collecting data is questioner. The obtained from this research are analyzed with multiple regression analysis. This research finding shows that quality of mission, process to determining outcome indicator, culture, and authority have statistically significant effects to quality of outcome indicator, but commitment hasn't statistically significant effects to quality of outcome indicator.]]>
<![CDATA[IMPLEMENTASI MATA KULIAH MANAJEMEN PROYEK DALAM BENTUK PELAKSANAAN PROYEK MINI ]]>
<![CDATA[Slamet, Kuwat]]>
<![CDATA[ JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/jia.v4i4.54
<![CDATA[Is it needed to assign vocational education students group work in the form of mini project to implement a project management course material? To answer these questions, the author conducted an analysis of the implementation of mini project undertaken by class 5E and 5G students of Diploma III Program of State Treasury in PKN STAN. Students were divided into 10 groups and were given a four-week-deadline to complete the project. Through this activity, students are faced with an actual description of the process of planning, implementation, evaluation, and reporting of an activity. The authors conclude that this assignment provides positive advantages to students. They acquire a broad understanding of how the management of a real project works and any obstacles encountered on the completion of a project. Analysis of the implementation of these activities can also provide input to PKN STAN and other vocational education management in designing curricula more precisely.]]>
