cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Asqolani Asqolani
Contact Email
asqolani@pknstan.ac.id
Phone
+628129188742
Journal Mail Official
asqolani@pknstan.ac.id
Editorial Address
Sektor V, Jl. Bintaro Utama 5, Jurang Manggu Tim., Kec. Pd. Aren, Kota Tangerang Selatan, Banten 15222
Location
Kota tangerang selatan,
Banten
INDONESIA
IPSAR (International Public Sector Accounting Review)
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 29874114     DOI : 10.31092/ipsar
Core Subject : Economy,
Economics, Econometrics & Finance
IPSAR: International Public Sector Accounting Review is a peer reviewed journal published twice a year (April and October) by the Diploma IV Study Program in Public Sector Accounting, State Finance Polytechnic PKN STAN. The IPSAR contains articles focusing on theoretical, empirical, and practical research that has a high impact on the field of public accounting especially in the field of state finance. The scope of this journal includes but is not limited to Public Sector Accounting, Auditing, Fiscal Policy, Taxation and Customs, Budget, Government Accounting, Accounting Standards, Central and Regional Finance, Public Policy, Fiscal Decentralization, and other Themes related to State Accounting and Finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2023): IPSAR" : 5 Documents clear
ACTIVITY-BASED COSTING IN ANALYSIS OF COMPUTER-ASSISTED TEST REGISTRATION RATES : (CASE STUDY IN POLYTECHNIC PUBLIC SERVICE AGENCY XXX) Bagas Johantri
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i2.2117

Abstract

This study aims to discover whether the registration fee for computer-assisted test participants at a location is sufficient to cover the cost of administering the test and then to find out the factors dominating the determination of the rate. The Public Service Agency (BLU) is a government agency in providing services to the public in an effective, efficient and economical manner. This research is qualitative research with a case study approach. The data in this study are documents, financial data, and interviews. This research uses activity-based costing to calculate the service cost, while factor determination uses content analysis of interviews. The results showed that sixteen out of thirty test locations had lower registration rates than the test cost. The main factors that influence the determination of service rates are fairness and equal opportunity for participants. The result cannot generalize all conditions. This research shows that profit is not the main priority for BLU. Service expansion becomes prominent, although not all locations are financially profitable.
ANALYSIS OF FINANCIAL PERFORMANCE MEASUREMENT OF THE SOUTH SULAWESI PROVINCIAL GOVERNMENT BASED ON THE VALUE FOR MONEY PRINCIPLE Amrie Firmansyah; Galih Satriya Praptama; Tyara Laritza Gistiani
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i2.2129

Abstract

Measuring the public sector performance is an important matter to be implemented to assess the success of local financial management and promote public accountability. This research was conducted to review the Province of South Sulawesi's financial performance, which is the research object for 2017 to 2021. The method applied in this study is a quantitative approach using a mathematical ratio, namely value for money (VFM), or the 3E concept, namely economic, efficiency, and effectiveness. Meanwhile, this research utilizes secondary data from the local government budget (Anggaran Pendapatan dan Belanja Daerah/APBD) data published by the Directorate General of Fiscal Balance, Ministry of Finance. The study results show that the Provincial Government of South Sulawesi's financial performance still needs to be more economical and efficient. However, it has effectively managed its local government budget.
ADOPTION STRATEGY OF IFRS SUSTAINABILITY DISCLOSURE STANDARDS TOWARD REALIZATION OF COMPREHENSIVE CORPORATE REPORTING Muhammad Fitrah Mahaini
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i2.2132

Abstract

Accountants is one of the main actors to developing the standards and policy of company reporting. IFRS Foundation initiated the establishment of International Sustainability Standard Board (ISSB) which will develop IFRS Sustainability Disclosure Standards (IFRS-SDS). IFRSSDS is expected to be sustainability reporting standards on an international scale. The implementation of IFRS-SDS in Indonesia is commanded by Ikatan Akuntan Indonesia (IAI) by establishing the Task Force Comprehensive Corporate Reporting IAI (Task Force CCR IAI). The Task Force CCR IAI was formed to prepare standards and frameworks sustainability disclosure and reporting which will be adopted to be Comprehensive Corporate Reporting. The research aims to describe the growth between the topics of Accountants, Indonesia, and sustainability reporting with the quantitative method using the bibliometric analysis. The author also provide a model solving for the adoption strategy of the IFRS-SDS by using the qualitativedescriptive analysis. There have been significant growth about scientific topic in the last 10 years regarding the discourse between Accountants, Indonesia, and sustainability reporting. The author also provides several models of completion in the form of strategy, including (1) Harmonization of standards using the RAISE Method; (2) Design of Prospective — Retrospective Analysis; and (3) Use of Conceptual Sustainability reporting.
THE EFFECT OF FISCAL DECENTRALIZATION ON GROSS REGIONAL DOMESTIC PRODUCT AND TAX REVENUES Darma Respati Putra; Asqolani Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i2.2141

Abstract

This study explores the direct effect of fiscal decentralization on Gross Regional Domestic Product (PDRB) and central and local tax revenues and the indirect effect of fiscal decentralization on central and local tax revenues mediated by Gross Regional Domestic Product. This study uses the Partial Least Square - Structural Equation Modeling (PLS-SEM) method on data from 33 provinces in Indonesia in the 2015-2019 period. Data on fiscal decentralization and local tax revenues are obtained from the Regional Government Financial Statements (LKPD), which have been audited by the Supreme Audit Agency (BPK), Gross Regional Domestic Product data is obtained from the Central Statistics Agency (BPS), and central tax revenue data is obtained from the Directorate General of Taxes (DJP). Based on the test results in this study, it was found that fiscal decentralization has a positive and significant effect on Gross Regional Domestic Product and local tax revenues but not on central tax revenues. Furthermore, it was found that the Gross Regional Domestic Product had a positive and significant impact on local and central tax revenues. Associated with an indirect relationship, it was found that the Gross Regional Domestic Product acts as a Complementary Partial Mediator on the effect of fiscal decentralization on local tax revenues. In contrast, it acts as a Full Mediator on the effect of fiscal decentralization on central tax revenues.
THE APPLICATION POSSIBILITY OF TAX AS AN INSTRUMENT TO CONTROL THE NEGATIVE IMPACTS OF SWEETENED-BEVERAGE PRODUCTS Rizky Tiaro Sulistyo; Amrie Firmansyah
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i2.2148

Abstract

Diseases caused by high sugar consumption have become a concern for health problems in various countries. Moreover, in several countries, this disease has become the main cause of the high mortality rate of its population. The high sugar consumption has also led to increased production of sugar-sweetened products. Therefore, efforts are needed to overcome and limit the high consumption and production of non-sugar-friendly products. One of the efforts that the government can implement as a regulator is implementing a tax scheme on sugar-sweetened products. This research aims to review the possibility of implementing taxes to control the negative impacts of beverage products containing sweeteners. This research uses a scoping review method by implementing taxes on products containing sweeteners internationally. The review of this implementation is used as a basis for providing recommendations for its implementation in Indonesia. This research concludes that tax regulations on beverage products containing sweeteners can be used to control people's consumption of sweeteners to maintain their health.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): IPSAR Vol. 3 No. 1 (2025): IPSAR Vol. 2 No. 2 (2024): IPSAR Vol. 2 No. 1 (2024): IPSAR Vol. 1 No. 2 (2023): IPSAR Vol. 1 No. 1 (2023): IPSAR