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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 123 Documents
 9   10   11   12   13 
ANALISIS KESUKSESAN IMPLEMENTASI MODUL APPROWEB MENU CRM: STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA WATAMPONE Muh. Ihsan A.R.; Azwar, Azwar
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.2642

Abstract

This research aims to evaluate the success of the Approweb module, especially the CRM menu/aspect and Trigger Data & Tester Data, based on the user's perspective using the Information Systems Success Model approach by DeLone & McLean (1992). This research uses a quantitative approach through component or variant-based Structural Equation Modeling (SEM) modeling techniques with Partial Least Square (PLS). The results of the research show that the implementation of the Approweb system/module (CRM and Trigger Data & Tester Data) at KPP Pratama Watampone has been empirically proven not to be completely running well and successfully based on the DeLone and McLean model indicators or approaches. Of the seven hypotheses proposed, not all of them are proven and acceptable. Therefore, it is hoped that DJP can continue to improve the quality of the system or module, considering that there are still several weaknesses in its use in the field.
APAKAH LEVERAGE DAN PROFITABILITAS DAPAT MENINGKATKAN EARNING RESPONSE COEFFICIENT? Rohmah , Devi Pujiati; Sari, Melinda Purnama Kurnia; Rizal, Moch Rifqi; Firmansyah, Amrie
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.2711

Abstract

The objective of this study is to assess the impact of leverage and profitability on the Earnings Response Coefficient (ERC). The utilized methodology employs a quantitative approach, utilizing annual data from logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the period spanning from 2020 to 2022. The data were collected from the official IDX website, www.idx.co.id, using purposive sampling techniques. A total of 45 observations were selected for the sample. Panel data was subjected to hypothesis testing using multiple linear regression analysis. The research findings indicate that leverage positively influences ERC, however profitability does not have a significant effect on ERC. This work aims to make a valuable contribution to the existing literature on ERC, particularly in the context of corporate data in the logistics sector, which has received limited attention in earlier research.
RENCANA STRATEGIS PENANGANAN KETIMPANGAN FISKAL (FISCAL IMBALANCE) DI REGIONAL PAPUA BARAT Al-Firdaus, Farid; Dendy Rizaldy Rachman
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.2786

Abstract

The Regional Transfer Funds for West Papua, allocated for over 15 years, have not significantly reduced poverty levels nor improved the local Human Development Index. This study aims to analyze this situation and propose solutions through the enhancement of quality spending to achieve the local welfare vision outlined in the Long-Term Regional Development Plan of West Papua Province for 2006-2025. Fiscal decentralization is intended to provide public services with better priorities and preferences; however, fiscal imbalances may occur due to dependency on central transfers and limited local taxation capacity. A qualitative method was employed to address the complexity of these issues through literature reviews, interviews, and focus group discussions. Triangulated findings from these sources highlight the strengths, weaknesses, opportunities, and threats faced by the local government in addressing fiscal imbalances. Strategic issues were identified, encompassing organizational goal attainment, resources, management, and the collaboration capabilities of local governments. The Papua Steering Agency is expected to guide local governments in internalizing the community welfare vision, optimizing civil servant development spending, and evaluating financial management regulations as well as the readiness of governance systems to implement the regional development acceleration master plan.
APAKAH TERDAPAT HUBUNGAN SIGNIFIKAN ANTARA PENYALURAN KUR DAN PERTUMBUHAN KREDIT UMKM PADA REGIONAL JAWA? Rifai, Ahmad; Ridha, Muhammad Hafizh; Cahyani, Ninggar Resti
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.3077

Abstract

People's Business Credit (KUR) is the main policy instrument in supporting Micro, Small, and Medium Enterprises (MSMEs) in Indonesia where MSMEs have an important impact on economic growth and reducing regional disparities. This study aims to investigate the relationship between KUR distribution and MSME credit growth in the Java region in Indonesia. This study was conducted by collecting secondary data, historical data on KUR distribution, MSME credit growth data, and regional economic data for the period 2015 to 2022. Regression analysis and other statistical techniques were used to identify the relationship. The results of this study indicate that KUR distribution is not related to MSME credit growth in the Java region, while commercial credit is positively related to MSME credit growth in the Java region. The results of this study have significant policy implications where the government needs to emphasize a region-focused approach in designing KUR distribution policies to support sustainable MSME credit growth in Indonesia.
APAKAH FAKTOR SOSIOEKONOMI MEMPENGARUHI KEMAUAN MEMBAYAR RETRIBUSI PELAYANAN SAMPAH? : STUDI KASUS KOTA TANGERANG SELATAN Safitra, Dhian Adhetiya
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.3078

Abstract

Population growth differs from the increase in waste generation. A case study conducted in South Tangerang City found that levies can serve as an economic tool to influence behavior and finance waste management. This study identifies the factors that affect residents’ willingness to pay these levies, which local governments can utilize to develop tariff imposition strategies. Using ordinary least squares analysis, the study revealed that income level and housing type (complex or non-complex) significantly impact the willingness to pay. Based on these findings, South Tangerang City can differentiate levy rates between various housing types according to residents' income levels.
ANALISIS PENGARUH KNOWLEDGE MANAGEMENT SYSTEM TERHADAP DAMPAK KINERJA PENGGUNA Hadi, Miftahul; Hidayat, Rokhmat Taufiq; Johantri, Bagas
JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i1.3330

Abstract

This study analyzes the use of Knowledge Management System used in the Ministry of Finance by looking at the factors that influence the performance of its users through the use of variables in the information system success model (Delone and McLean Model). The population of this study were users of Knowledge Management System in the Ministry of Finance units other than the Financial Education and Training Agency. The technique used in collecting samples was incidental sampling through the distribution of online questionnaires by obtaining 91 respondents. Data were analyzed using descriptive statistics and inferential statistics with the Structural Equation Modeling technique using the SMARTPLS 4 application. Five of the six hypotheses stated were accepted at a significance of 0.05 while one hypothesis was accepted at a significance of 0.1. In general, it can be stated that the implementation of Knowledge Management System has been running well because it has a positive impact on user performance. Keywords: KMS State Finance; User Performance; Delone and Mclean
MEKANISME TRANSMISI LAYANAN BADAN LAYANAN UMUM TERHADAP PERTUMBUHAN EKONOMI: SEBUAH PEMETAAN AWAL Iskandar
JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i1.3313

Abstract

Pemerintah memberikan fleksibilitas pengelolaan keuangan berupa Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) kepada satuan kerja (Satker) BLU untuk meningkatkan efisiensi dan kualitas layanan. Namun, kontribusinya terhadap Produk Domestik Bruto (PDB) dan pertumbuhan ekonomi belum banyak dikaji secara sistematis. Penelitian ini menawarkan pendekatan baru dalam menganalisis kontribusi Badan Layanan Umum (BLU) terhadap pertumbuhan ekonomi nasional melalui pemetaan mekanisme transmisi layanan BLU berbasis Klasifikasi Baku Lapangan Usaha Indonesia (KBLI). Penelitian ini bertujuan menganalisis mekanisme transmisi layanan BLU terhadap pertumbuhan ekonomi dengan memetakan aktivitas 338 Satker BLU ke dalam kategori KBLI sebagai dasar perhitungan PDB. Penelitian ini menggunakan metode kualitatif deskriptif dengan menelaah peraturan perundangan-undangan terkait penyelenggaraan layanan BLU. Hasil penelitian menunjukkan bahwa aktivitas Satker BLU dalam menyelenggarakan layanan kepada masyarakat tersebar pada 15 dari 21 kategori KBLI yang relevan dalam pembentukan PDB. Temuan penelitian ini menjelaskan hubungan antara layanan BLU, klasifikasi KBLI, dan pertumbuhan ekonomi secara lebih sistematis dan memberikan dasar empiris bagi perumusan kebijakan penguatan sektor layanan publik yang berkontribusi terhadap perekonomian nasional.
PERSEPSI MAHASISWA ATAS HASIL IMPLEMENTASI KEBIJAKAN UANG KULIAH TUNGGAL (UKT): STUDI PADA PTN DAN PTKIN BLU Wardani, Amriza Nitra; Olfah, Sumadiyah T.; Santoso, Kurniawan; Wahyudi, Agus
JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i1.3343

Abstract

    This study evaluates the implementation of the Single Tuition Fee (Uang Kuliah Tunggal/UKT) policy in ten state universities with Public Service Agency (BLU) status, emphasizing the role of UKT as a non-tax state revenue (PNBP) instrument within the framework of public financial management. The analysis was conducted based on students’ perceptions of UKT determination, service quality, and financing accessibility. The research employed a quantitative approach through the distribution of questionnaires, complemented by Importance-Performance Analysis (IPA) and the Customer Satisfaction Index (CSI). The findings show that more than 55% of students considered their UKT category misaligned with their family’s economic conditions. Although the overall student satisfaction index is relatively positive, the IPA indicates significant performance gaps, particularly in the provision of supporting facilities and campus infrastructure. In addition, UKT financing accessibility remains a challenge, with 28.65% of students reporting the need for additional financial support beyond parental contributions. Perceptual differences are also evident across university characteristics, particularly in Islamic state universities (PTKIN) and institutions located outside Java–Sumatra. These findings highlight the importance of improving transparency in UKT determination, enhancing BLU service quality, and strengthening student financing schemes to support a more equitable and sustainable public financial management system.
ANALISIS AUDIT INVESTIGATIF PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN Adib Muhammad Iyasy; Mohamad Khoiru Rusydi
JURNAL INFO ARTHA Vol 9 No 1 (2025): Edisi Juli 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i1.3375

Abstract

This study aims to analyze the implementation of investigative audits at the Financial and Development Supervisory Agency (BPKP), especially related to the use of investigative audit approaches, procedures, and techniques in order to uncover fraud. This research uses a qualitative method with a case study approach at the BPKP Representative of East Java Province. The research sources used interviews and documentation. The results showed that investigative audits at BPKP are specific only to prove the presence or absence of indications of corruption. The investigative audit approach used is the fraud theory approach. The lack of investigative audit assignments is due to the BPKP Representative of East Java Province being passive and the lack of public understanding. The investigative audit procedures used are divided into general procedures and special procedures. Investigative audit procedures cannot be done by sampling. Investigative audit techniques used must be more than one technique and one of the techniques used must be the clarification request technique. Limited authority needs to be anticipated with persuasive steps and additional audit techniques.
KEPATUHAN PAJAK DALAM PERSPEKTIF EKONOMI PERILAKU: PENGARUH ALTRUISME DAN STATUS MELALUI EKSPERIMEN LABORATORIUM Sustiyo, Joko; Putri Permatasila
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3374

Abstract

Tax compliance remains a crucial issue for developing countries, partly because tax revenue ratios are still far behind the global average in Indonesia. While economic factors affecting tax compliance have been widely studied, the influence of non-economic factors, particularly altruism and status, has been rarely explored in the Indonesian context. This study examines the influence of altruism and its status on tax compliance behaviour using a laboratory experiment involving 42 participants, including tax officials, non-tax civil servants, and students. The experiment was designed in five stages that simulated real financial decision-making and applied self-assessment and random audit mechanisms. Altruism was operationalised through voluntary donation opportunities, while status was categorised based on professional background. Data analysis used two-way ANOVA and binary logistic regression to assess the influence and interaction of independent variables on tax compliance. The results showed that both altruism and status significantly influenced tax compliance. Interestingly, individuals with altruistic tendencies are less likely to comply with tax obligations, suggesting a possible substitution effect between voluntary giving and tax obligations. Tax employees also demonstrated higher compliance levels than non-tax employees and students. No significant interaction between altruism and status was found. The results emphasise the important role of behavioural factors in formulating tax policies. This study also contributes to the limited literature on experimental tax compliance in Indonesia and provides empirical evidence to support tax policies.

Page 12 of 13 | Total Record : 123

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