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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 123 Documents
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PENURUNAN TINGKAT HUNIAN INDEKOS DI MEDAN PADA TAHUN 2020: APAKAH BERKAITAN DENGAN PANDEMI COVID-19? Kristian Agung Prasetyo; Merry Vierce Purba
JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i2.2243

Abstract

The research reported in this paper seeks to understand the association between the severity of Covid-19 infection and vacancy rate of boarding rooms in several districts Medan. Covid-19 infection was known to carry undesirable impacts to the economic condition. It forced academic institutions to use embrace distance learning in their daily teaching activities. Theoretically, this leads to an increase in the vacancy rate in boarding rooms used by students. However, it is interesting that Covid-19 infection rate does not have a significant correlation with vacancy rate in the areas being studied. Room rental rate, on the other hand, has a significant and positive link with room vacancy rate. It seems that room renters are more sensitive towards price than virus infection particularly when income is severely affected by the pandemi.
DAMPAK SUBSIDI ONGKOS ANGKUT DI LAUT TERHADAP DISPARITAS HARGA BARANG KEBUTUHAN POKOK ANTAR DAERAH Poltak Pramah Utama Harahap; Vid Adrison
JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i2.2265

Abstract

Fenomena yang terjadi di Indonesia sebagai negara kepulauan adalah biaya transportasi laut antarpulau lebih mahal daripada biaya transportasi laut ke luar negeri. Biaya transportasi laut antarpulau yang mahal menyebabkan terjadinya disparitas harga barang kebutuhan pokok antar daerah di Indoensia. Penelitian ini hadir untuk menguji apakah benar kebijakan subsidi ongkos angkut di laut dapat menurunkan disparitas harga antar daerah. Peneltian disparitas harga antara daerah baik di skala nasional dan internasional berusaha untuk melihat faktor-faktor yang mendorong terjadinya konvergensi harga antar daerah seperti biaya transportasi, daya beli masyarakat, konektivitas di darat dan volume perdagangan. Hasil estimasi penelitian ini menunjukkan subsidi ongkos angkut menyebabkan disparitas harga di daerah yang dilalui Tol Laut setelah pelaksanaan kebijakan lebih rendah dibandingkan sebelum pelaksanaan dan lebih rendah dibandingkan daerah yang tidak dilalui Tol Laut. Biaya transportasi, densitas jalan dan volume perdagangan adalah faktor-faktor yang signifikan mempengaruhi disparitas harga di daerah-daerah di kawasan Indonesia Timur sedangkan kapasitas ekonomi dan daya beli masyarakat adalah variabel yang signifikan mempengaruhi disparitas harga di daerah-daerah di kawasan Indonesia Barat.
SPATIAL REGRESSION AND SPATIAL AUTOCORRELATION ANALYSIS OF THE DETERMINANTS OF POVERTY IN INDONESIA IN 2022 Ni Komang Noviyanti; I Ketut Adi Chandra Wiguna; Kadek Shri Yogi Savitri
JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i2.2318

Abstract

Poverty remains a solemn challenge in Indonesia although the country has made significant progress in recent decades. Even though the government's efforts and various poverty alleviation programs have been carried out, the majority of Indonesia’s population lives below the poverty line. This research aims to examine variables that influence Indonesia's poverty rate by Province in 2022 using spatial regression analysis and spatial autocorrelation. The secondary data used comes from 34 Provinces in Indonesia and is obtained based on the results of publications by the Central Statistics Agency (BPS). The dependent variable is the percentage of poor people (P0), while the independent variables include average lenght of school (RLS), life expectancy (AHH), open unemployment rate (TPT), and Gini Ratio. The analytical methods used include descriptive analysis, multiple linear regression analysis, and spatial regression analysis. It is hoped that this research can provide relevant policy recommendations for developing poverty alleviation policies in Indonesia.
INTELLECTUAL CAPITAL AND INTERNAL AUDIT PERFORMANCE: THE MINISTRY OF FINANCE'S INSPECTORATE GENERAL AUDITOR CASE Amrie Firmansyah; Lutfi Abdul Khakim; Azkalina Diazani
JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i2.2351

Abstract

This research aims to determine the influence of intellectual capital, which comprises public human capital, public organizational capital, and relational public capital, on internal auditor performance. It follows a quantitative research approach where data was collected from questionnaire surveys to 40 Inspectorate General of the Ministry of Finance auditors. Structural Equation Modeling (SEM) was employed to test the hypothesis. This research concludes that public human capital and relational public capital are positively associated with internal auditor performance. Meanwhile, public organizational capital is not associated with internal auditor performance. This research offers valuable insights into the role of intellectual capital in enhancing performance within public sector organizations.
IMPLEMENTASI PERENCANAAN LABA PADA UMKM (STUDI KASUS UMKM TAKE ONE THAI TEA) aprilia, rachma; Sofyan, Mifta
JURNAL INFO ARTHA Vol 7 No 2 (2023): Edisi November 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i2.2669

Abstract

The purpose of this study is to review the implementation of profit planning by using Cost Volume Profit (CVP) analysis on SMEs. Profit planning has a positive effect on the achievement of operating profit. This research uses descriptive qualitative method with the object of SME Take One Thai Tea. SME Take One Thai Tea does simple bookkeeping on a cash basis and has never prepared financial statements. The results show that with CVP analysis, the owner can determine sales targets in rupiah and units so that they can be used as performance indicators for their employees and also as a basis for giving bonuses that can motivate employees. In addition, the owner can understand information on costs incurred in more detail that can be used in cost controlling.  
Analisis Praktik Akuntansi EMKM (Studi pada Usaha Coffee Shop XYZ) Daulay, Anggi Anugerah
JURNAL INFO ARTHA Vol 8 No 1 (2024): Edisi Juli 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i1.2692

Abstract

This research discusses the problems of micro, small, and medium enterprises (MSMEs) in carrying out financial recording and reporting. This research takes a case study of accounting practices in the XYZ coffee shop business. The case study on XYZ aims to discuss the process of recording and preparing financial statements which are then compared with Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Applying qualitative descriptive methods through interviews and documentation techniques, this research shows that XYZ has not implemented accounting practices that are in line with SAK EMKM. XYZ needs to start presenting inventory accounts in the statement of financial position and prepare notes to the financial statements which state that the entity adopts accounting policies based on SAK EMKM.
Pengaruh Inflasi Terhadap Capaian Ekspor Komoditas Migas di Indonesia (Studi pada Tahun 2020-2023) Riyadi, Oky Andrian; Arif Nugrahanto
JURNAL INFO ARTHA Vol 8 No 1 (2024): Edisi Juli 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i1.2696

Abstract

Several studies regarding the influence of inflation on export performance have reached relatively similar conclusions. Lovasy (1962) found evidence that inflation tends to inhibit export expansion. Gylfason (1999) further strengthened this, specifying that high inflation in natural resource commodities tends to be associated with low export levels. Given Indonesia's status as an oil-exporting country, researchers were interested in conducting statistical testing in the Indonesian context using data from the Ministry of Trade and the Central Statistics Agency for the period 2020-2023. The research approach adopted in this study follows Tien (2021) using IBM Statistics SPSS 25 software for data processing. The dependent variable is the export of oil commodity, while the independent variable is the inflation rate. The results of regression indicate that the coefficient of determination between variables has a statistically significant value to reject the null hypothesis. This suggests that the inflation rate has a positive impact on oil export performance. The positive impact of inflation on oil commodity export performance may be attributed to several factors, including world oil market conditions, domestic economic structure, and government export policies.
Evaluasi Ex-Ante Dokumen Rencana Peningkatan Kepatuhan Wajib Pajak Tahun 2024 Milik Direktorat Jenderal Pajak Al-Firdaus, Farid
JURNAL INFO ARTHA Vol 8 No 1 (2024): Edisi Juli 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i1.2698

Abstract

The Indonesian Directorate General of Taxes (DGT) mitigates the risks that challenge the taxpayers' voluntary compliance through the 2024 compliance improvement plan (CIP). The author evaluates it before it is implemented (ex-ante) by assessing its objectives, regulatory compliance, stakeholders' concerns, risks, strategy alternatives, and feasibility. The author documents that the CIP not only passes those assessments but also the phase of review by the stakeholders. On the other hand, the author found that the CIP is not based on the new risk management regulation ruling compliance and organizational risks that can help DGT cope with compliance risks and others, such as stakeholder resistance, political risks, and unforeseen consequences.
ANALYSIS OF DETERMINANTS OF CO2 EMISSIONS IN THE ENERGY SECTOR AS A REFLECTION OF THE GREEN ECONOMY IN INDONESIA, 2000 - 2022 Ni Komang Noviyanti; Ni Putu Esti Utami Barsua; I Gde Adriyan Antanara
JURNAL INFO ARTHA Vol 8 No 1 (2024): Edisi Juli 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i1.2710

Abstract

Global CO2 emissions are increasing, especially in developing countries such as Indonesia, which is the highest contributor to carbon emissions in ASEAN. This research analyzes the factors that influence CO2 emissions in the Indonesian energy sector from 2000 to 2022. Data from BPS, World Energy, the World Bank, and the Ministry of Energy and Mineral Resources (ESDM) were used to analyze the relationship between CO2 emissions and variables such as GDP, Foreign Direct Investment (FDI), population density, and final energy consumption using multiple linear regression analysis. The findings show that GDP and Final Energy Consumption have a significant relationship with increasing CO2 emissions, while FDI and population density are not statistically significant. However, these two factors still need to be considered in designing future emission reduction policies. The policy recommendations include the adoption of renewable energy, improvements in energy efficiency, and the need for further research to gain a comprehensive understanding of the factors influencing CO2 emissions across different sectors.
Penilaian dan Analisis Nilai Likuidasi Dump Trucks: Studi Kasus di Kota Cilegon, Banten Novrizal, Aditya; Iqbal, Muhammad
JURNAL INFO ARTHA Vol 8 No 1 (2024): Edisi Juli 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i1.2883

Abstract

This research aims to assess the fair market value and liquidation value of 35 trucks owned by a company in Cilegon City, Banten, which will be used as collateral for loans at financial institutions. The Market Data Approach with Comparable Match technique was employed. This method was chosen because the valuation object, the trucks, is a common asset in the market, making it relatively easy to obtain relevant comparative data. Through in-depth analysis of market data, vehicle physical condition, and relevant economic factors, the valuation results indicate that the fair market value of the trucks as of May 27, 2024, was Rp 13,465,400,000, while the liquidation value was lower at Rp 9,425,780,000. This difference reflects the liquidation discount that typically occurs in quick asset sales. The results are expected to provide valuable information for decision-making related to loan collateral and for asset owners to record the value of their assets.  

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