The purpose of this study is to analyze the transformation of the Inspectorate General (ITJEN) at the Ministry of Finance as an impact of the Directorate General's (DGT) Taxation System Information (SIDJP) implementation. This study uses a case study and a qualitative approach with institutional theory to study the problem. Data collection is performed via documentation and interviews with key informants from the Institute of Internal Auditors (IIA), the DGT of Taxation, the Indonesian Supreme Audit Institution, the State Development Audit Agency, and the Auditor of Inspectorate General of Ministry of Finance. This study shows that the implementation of SIDJP engendered adaptation of ITJEN's scope and practice, structure, auditor skill requirements, audit tools, audit sizes, and relationship with information technology departments, whereas the audit source and its relationship with the external auditor remained the same.
Pemerintah melalui Undang-Undang Perasuransian tahun 2014 mengamanatkan Unit Usaha Asuransi Syariah yang masih tergabung dalam perusahaan asuransi konvensional untuk memisahkan diri (spin-off) paling lambat tahun 2024. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan profitabilitas dan tingkat pertumbuhan nilai aset perusahaan yang telah melaksanakan spin-off. Penelitian dilakukan pada 4 (empat) perusahaan yaitu PT. Asuransi Umum Jasindo Syariah, PT. Askrida Syariah, PT. Reasuransi Syariah Indonesia, dan PT. AJS – Bumiputera. Metode yang digunakan adalah analisis rasio untuk membandingkan kinerja perusahaan 3 tahun sebelum dan 3 tahun setelah spin-off. Selanjutnya dilakukan uji beda berpasangan paired t-test. Hasil analisis rasio menunjukan rata-rata ROA, ROE, dan pertumbuhan aset perusahaan mengalami penurunan setelah spin-off. Hasil uji beda menunjukan terdapat perbedaan signifikan pada ROA perusahaan setelah spin-off, namun tidak terdapat perubahan pada ROE dan level pertumbuhan aset perusahaan setelah spin-off.
The development of computer-based learning models (e-learning) is so rapid. In Indonesia, various universities have implemented e-learning for their students. In addition, in- general, there are many e-learning applications that offer learning packages that can be used by learners. However, the learning packages offered to the general public are still limited (some are paid). With the enthusiasm to succeed the independent learning policy launched by the government, the researcher proposes an e-learning application that presents material on public sector accounting. This public sector accounting e-learning application can be used for free by anyone, anytime, anywhere with any teacher.Given that users of public sector accounting e-learning are all levels of Indonesian society whose needs are difficult to identify, there will be a big challenge in developing e-learning that suits user needs. Therefore, the development of public sector accounting e-learning is proposed using the prototyping method. The system development steps consist of planning, analysis, design and implementation stages. In the analysis stage, the researcher develops an initial prototype and analyzes user needs by submitting a survey to get the level of user wawsatisfaction as measured by the Customer Satisfaction Index method and explores user needs.This study shows that the curriculum-based prototype of e-learning Public Sector Accounting provides a level of user satisfaction (Customer Satisfaction Index) which can be categorized into excellent criteria, which is 90.52%. In addition, based on a survey on the initial prototype, many students want learning media in the form of slides, videos and practice questions.
Environmental Tax Reform, is the term used for changes in the taxation system where the tax object shifts from a 'good base', such as labor, capital or consumption to a 'bad base' such as activities that lead to environmental pollution. This development is the key to good implementation of environmentally sound fiscal policies. This study aims to compare the implementation of government policies on the consumption of plastic bags in several countries and the challenges in implementing these policies. The adoption of the policy significantly reduced the level of consumption of plastic bags in Ireland whereas in Botswana, Canada, South Africa and China the reduction in consumption of plastic bags was only short-term. Reformasi Pajak Lingkungan, adalah istilah yang digunakan untuk perubahan dalam sistem perpajakan di mana objek pajak bergeser dari 'basis yang baik', seperti tenaga kerja, modal atau konsumsi menjadi 'basis yang buruk' seperti kegiatan yang mengarah pada pencemaran lingkungan. Perkembangan tersebut menjadi kunci penerapan yang baik atas kebijakan fiskal yang berwawasan lingkungan. Penelitian ini bertujuan membandingkan implementasi kebijakan pemerintah atas konsumsi kantung plastik di beberapa negara dan tantangan dalam implementasi kebijakan tersebut. Penerapan kebijakan secara signifikan mengurangi tingkat konsumsi kantung plastik di Irlandia sedangkan di Botswana, Kanada, Afrika Selatan dan China penurunan konsumsi kantung plastik hanya bersifat jangka pendek.
This research was initiated because of a request from the Jaya Makmur Gapoktan, Tonjong District, Brebes Regency which needed an application for its business books. Currently, Gapoktan Tonjong is still doing the bookkeeping manually. Gapoktan Jaya Makmur runs its business in the field of savings and loans with an interest system. However, in practice, this business is more similar to financing with a profit-sharing system that is in accordance with sharia principles. This study develops a sharia accounting system in agriculture that can help Gapoktan Jaya Makmur in keeping its business books. System development includes the stages of system analysis, conceptual design, physical design and implementation. For the implementation phase, the researcher uses the pilot conversion method. The results of this study indicate that there are Gapoktan in Brebes Regency that is still running a business in the field of savings and loans with an interest system. However, there are also those who run a business in the financing sector, which is similar to the mudharabah principle, although it still needs further adjustments. This sharia accounting system in agriculture was developed by default for this type of business financing with the mudharabah system. For Gapoktan who wants to use this application, it is necessary to be given an understanding of the basic concepts of accounting, mudharabah principles, and assistance in the preparation of financial statements.
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