Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik
Jurnal Acitya Ardana (JAA) merupakan publikasi ilmiah yang memuat hasil penelitian, pengembangan, kajian dan pemikiran di bidang Kebijakan Publik dna Keuangan Negara. JAA diterbitkan oleh Unit Penerbitan PKNSTAN , Kementerian Keuangan JAA diterbitkan pertama kali pada tahun 2021 secara periodik dengan masa terbit dua kali setahun.
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60 Documents
<![CDATA[PENGAWASAN INTERN PROGRAM PEMULIHAN EKONOMI NASIONAL (PEN) PEMERINTAH PUSAT TAHUN 2020: SEBUAH TINJAUAN ]]>
<![CDATA[Ifham Hakim]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 1 (2022): Dinamika Kebijaka Publik III ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[To accelerate the Covid-19 pandemic handling and to recover national economy due to Covid-19 in 2020, Government of Indonesia issued the National Economic Recovery program (PEN). To implement this program, Government of Indonesia allocated IDR 695.2 trillion from Indonesia’s state budget so that the Indonesia’s state budget of 2020’s deficit raises to 5.6%. Internal supervision has a major role in maintaining PEN’s accountability without being a barrier of PEN. This qualitative research, will explain how The Central Governnment doing internal supervision of PEN start from planning, implementing, communicating the results of supervision, and following up on the results of internal supervision. The data used in this research came from articles, laws and regulations, webinars, and direct interviews. This research only focused at the State Audit Board and Development (BPKP) as the coordinator of Internal supervision of PEN without explaining the government internal supervisory apparatus’s (APIP) point of view. The result of this study showing the correspondency between PEN’s internal supervision and applicable law and regulations which brings the objectives of this program to be achieved.]]>
<![CDATA[IMPLEMENTASI PERPAJAKAN DALAM USAHA JASA KONSTRUKSI PERENCANAAN, PELAKSANAAN DAN PENGAWASAN ]]>
<![CDATA[Atika Ira Mahera]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 2 (2022): Dinamika Kebijakan Publik IV ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[A construction services business is a consulting service for planning,implementing, and supervising construction work. Construction serviceentrepreneurs have different tax rates by looking at the work done.Construction service business actors and tax researchers often feelconfused in calculating the construction service business tax. This studyaims to straighten out the differences in articles that are oftenconsidered confusing. The method in writing is a quantitative method byconducting a literature study and using secondary data. The reason forusing secondary data is that data is easier to obtain and written datausually goes through a lot of selection research. In writing, it is definitelytrustworthy and minimal fraud. The study results show that differencesin the planning, implementation and supervision systems in theconstruction service business involve the condition of companies thathave SIUJK and SBU or those that do not have SIUJK and SBU that thetax on each activity gets different tariff treatment. The writing isexpected to be a reference for students who want to know aboutconstruction services and taxes. The writing is also expected to be areference for prospective construction service entrepreneurs who arejust starting to find out the problems and the imposition of taxes thatwill be faced in their efforts to comply with applicable tax regulations.]]>
<![CDATA[TINJAUAN ATAS PENERAPAN AKUNTANSI ASET TETAP PADA PT BLUE BIRD TBK BERDASARKAN PSAK 16 ]]>
<![CDATA[Nurma Gupita Ayuningtyas]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 1 (2022): Dinamika Kebijaka Publik III ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[ABSTRACT The preparation and presentation of the company's financial statements in Indonesia based on the Financial Accounting Standards. PT Blue Bird Tbk is the pioneer of taxi industry in Indonesia which officially go public at Indonesia Stock Exchange on November 14, 2014. Therefore, the financial statements of PT Blue Bird Tbk should be prepared based on the applicable Financial Accounting Standards in Indonesia. A fixed asset is one of several components contained in the financial statements, notably in the statement of financial position. The entity must determine the appropriate and adequate fixed asset management policy because it has an important role. This research aims to review the application of the accounting fixed asset at PT Blue Bird Tbk based on the Statement of Financial Accounting Standards (PSAK) 16 about the acquisition up to presentation and disclosure of financial statements for PT Blue Bird Tbk's financial statements as of 2019 (audited). The method used in this research is quantitative in the form of a library method. Based on the research results, PT Blue Bird Tbk passably and adequately implemented the PSAK 16, ‘Property, plant, and equipment’.]]>
<![CDATA[MENJAGA PROBITY DALAM PANDEMI: TINJAUAN PROSEDUR AUDIT ATAS PENGADAAN BARANG/JASA TERKAIT PENANGANAN COVID-19 ]]>
<![CDATA[Candra Hapsari Susilo]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 2 (2022): Dinamika Kebijakan Publik IV ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[Public procurement is one of the riskiest target of corruption. Probity audit is one of the measures taken by Indonesia’s Government to prevent such fraud. However, the pandemic has posed a great challenge for auditors in order to maintain reasonable assurance. Key aspects of evidence-gathering such as physical examination, are unable to be done. Seeing that, this research aims to understand as well as shed light on the alternative procedure auditors can perform amidst the restriction caused by the pandemic. The object of research is the audit of the procurement of COVID-19 Emergency Hospital in Lamongan, carried out by BPKP Jawa Timur. The results has shown that auditors mainly focuses on desk auditing, with heavy reliance on papers and document and minimal physical examination. In terms of maintaining probity, instead of fully auditing, controls and surveillance are done in two parts, which is advising during the planning stages, and auditing. Such steps are taken due to the fact that the aren’t any regulation regarding audits of public procurement during COVID-19 emergencies yet as of the start of procurement.]]>
<![CDATA[Analisis Rasio Keuangan dan Prediksi Kebangkrutan dengan Model Altman Z-Score pada Perusahaan Semen Tahun 2016-2019 ]]>
<![CDATA[Daniar Maretta Rastika]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 2 (2022): Dinamika Kebijakan Publik IV ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[The background of the research in this paper is the bankruptcy of Holcim Indonesia due to the marketing strategy of predatory pricing that conducted by cement companies from China. This study aims to explain financial performance based on financial ratio analysis and bankruptcy prediction to cement companies that have been registered with IDX. The data collection methods used in this study are documentation methods and literature study methods from various books, scientific journals, and other sources, including financial statements and annual reports from six cement companies that have been registered with IDX from2016 to 2019. All data obtained is processed using various financial ratio formulas and bankruptcy predictions of Altman Z-Score model. Research on financial ratio analysis and bankruptcy prediction of the Altman Z-Score model against six objects resulted in INTP as the best performing company due to its excellence in all financial ratios and bankruptcy predictions. While the company with the worst performance is SMCB because almost of all the research conducted, SMCB always at the bottom position or in the distress zone.]]>
<![CDATA[ANALISIS PENGENAAN PAJAK PENGHASILAN TERHADAP YOUTUBER DAN SELEBGRAM ]]>
<![CDATA[Septina Vera Wijayanti]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 1 (2022): Dinamika Kebijaka Publik III ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[Entertainment continues to change along with technological developments. People will always need entertainment in their spare time. Coupled with the Covid-19 pandemic, all activities must be carried out online from home. Youtube is a platform that contains various kinds of video content ranging from music, movies, to podcasts. Youtubers use this opportunity to earn money by creating content that people are interested in. Instagram is also a rising photo and video sharing social media platform. Selebgram (Instagram celebrities) earn income from promoting products. The purpose of this study is to analyze the imposition of income tax from each type of income earned by youtubers and celebrities. The method used in this study is a qualitative method. The results of this study indicate that youtubers and celebrities earn several types of income, namely from google adsense, brand deals/product placements, merchandise sales, professional speakers, patreon, paid endorsements, and paid promote. Each type of income is subject to different articles and rates based on the Income Tax Law. All of these incomes are objects of income tax that have the potential to increase state revenues.]]>
<![CDATA[ANALISIS PENERAPAN PSAK 45 MENGENAI PELAPORAN KEUANGAN ENTITAS NIRLABA PADA GEREJA KRISTEN JAWA UNGARAN ]]>
<![CDATA[RAHMAT PRASETYO ADI]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 2 (2022): Dinamika Kebijakan Publik IV ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[A non-profit entity is an entity whose main purpose is not to make as much profit as it can but to help the community, and its main resources are obtained from contributions from members and other donors without expecting anything in return. A non-profit entity must prepare financial reports under the standards applicable in each reporting period. This study aims to determine whether the financial statements of the Javanese Christian Church of Ungaran (GKJ Ungaran), as a non-profit entity, are following the terms mentioned in the Statement of Financial Accounting Standards (PSAK) 45. This conformity is determined by comparing the terms contained in PSAK 45 with the financial reporting practices carried out by GKJ Ungaran. The analytical method used is qualitative analysis. The research data used are primary data and secondary data obtained through interviews and documentation. The data analysis technique used is comparative descriptive analysis. The results show that GKJ Ungaran has not carried out its financial reporting activities under the terms contained in PSAK 45. Furthermore, GKJ Ungaran has not made financial reports that are required by PSAK45. In practice, GKJ Ungaran should carry out its financial reporting activities under applicable standards.]]>
<![CDATA[TINJAUAN KEPATUHAN WAJIB PAJAK PENGUSAHA TEMBAKAU DI KPP PRATAMA TEMANGGUNG ]]>
<![CDATA[Rona Ramadhani]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 2 (2022): Dinamika Kebijakan Publik IV ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[Penelitian ini bertujuan meninjau tingkat kepatuhan kewajiban perpajakan Wajib Pajak Pengusaha Tembakau di daerah penghasil tembakau terbesar pertama di Indonesia yaitu Temanggung. Metode penelitian yang digunakan adalah penelitian lapangan yang terdiri atas wawancara dan pengumpulan data sekunder. Sumber data penelitian ini yaitu pegawai dan wajib pajak pengusaha tembakau terdaftar di KPP Pratama Temanggung. Pengolahan data sekunder dilakukan dengan menggunakan norma absolut skala lima. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak Pengusaha Tembakau di KPP Pratama Temanggung secara keseluruhan adalah baik. Pengetahuan dan kepatuhan Wajib Pajak Pengusaha Tembakau dipengaruhi positif dan signifikan terhadap pelayanan pegawai pajak. Semakin aktif pegawai memberikan pemahaman perpajakan dan melakukan pelayanan dengan maksimal kepada wajib pajak maka akan meningkatkan kepatuhan wajib pajak dan penerimaan pajak.]]>
<![CDATA[TINJAUAN IMPLEMENTASI E-FAKTUR PAJAK: STUDI KASUS KPP PRATAMA MEDAN TIMUR ]]>
<![CDATA[Inayah Satriana Ardi]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 2 (2022): Dinamika Kebijakan Publik IV ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[E-Faktur pajak merupakan salah satu aplikasi yang digunakan oleh Pengusaha Kena Pajak (PKP) untuk melaksanakan kewajiban perpajakannya. Penelitian ini bertujuan untuk meninjau implementasi e-Faktur Pajak di KPP Pratama Medan Timur. Bagaimana penerapan e-Faktur di KPP Pratama Medan Timur, apa saja hambatan dalam merapkan e-faktur di KPP Pratama Medan Timur dan bagaimana solusi atas hambatan dalam penerapan e-Faktur. Penelitian ini dilakukan dengan metode kualitatif. Data didapatkan dengan wawancara, studi literatur, dan mengumpulkan data perpajakan terkait penelitian. Wawancara dan data terkait penelitian didapatkan dari KPP Pratama Medan Timur. Hasil dari penelitian ini adalah penerapan e-Faktur pajak di KPP Pratama Medan Timur telah sesuai dengan peraturan yang ada. Penerapan e-Faktur memberikan manfaat dan kemudahan bagi PKP maupun KPP dalam pelaksanaan perpajakan. Terdapat hambatan dalam penerapan e-Faktur seperti Wajib pajak yang kurang menguasai penggunaan e-Faktur dan permasalahan pada sitem e-Faktur.]]>
<![CDATA[A Tinjauan Atas Pemanfaatan Insentif Pajak Pertambahan Nilai Masa Pandemi di KPP Pratama Pare ]]>
<![CDATA[Fadlilah Umi Salimatul Husna]]>
<![CDATA[ Jurnal Acitya Ardana Vol 2 No 2 (2022): Dinamika Kebijakan Publik IV ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[Akibat terjadinya Covid-19 termasuk di Indonesia, pemerintah memberikan berbagai kebijakan dalam perekonomian salah satunya Insentif Pajak Pertambahan Nilai. Insentif Pajak Pertambahan Nilai yang diberikan dipandang kurang dimanfaatkan dengan optimal sehingga penelitian dilakukan pada salah satu KPP Pratama untuk melihat bagaimana upaya yang dilakukan untuk menyampaikan informasi terkait insentif dan seberapa optimal pemanfaatan insentif Pajak Pertambahan Nilai yang telah dilaksanakan. Penelitian dilaksanakan dengan dua metode yaitu Studi Pustaka dan Wawancara. Hasilnya menunjukkan bahwa upaya penyampaian informasi telah dilaksanakan dengan baik melalui berbagai media yang dapat menjangkau masyarakat dalam wilayah kerjanya namun dalam pelaksanannya terdapat beberapa kendala yang seringkali dihadapi. Pemanfaatan insentif PPN telah berjalan baik namun masih kurang optimal dibuktikan dengan sedikitnya jumlah KLU yang memanfaatkan dibandingkan dengan banyaknya KLU yang dapat memanfaatkan Insentif PPN dan dalam pemanfaatan insentif PPN terdapat kendala yang dihadapi oleh wajib pajak sehingga pemanfaatan Insentif PPN kurang optimal.]]>
