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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kuantitatif Terapan Ethos Journal of Indonesian Economy and Business Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Panrita Abdi - Jurnal Pengabdian pada Masyarakat Hasanuddin Economics and Business Review Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT International Research Journal of Business Studies (E-Journal) Jurnal Pengabdian Pada Masyarakat Journal of Socioeconomics and Development CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Aplikasi Akuntansi Jurnal Ekonomi Pembangunan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Humanities Education and Social Sciences Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Economic Development Analysis Journal
Inayati Nuraini Dwiputri
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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HIDDEN ACTION IN THE CASE OF TAX DISPUTES IN INDONESIA Dwiputri, Inayati Nuraini
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.195 KB)

Abstract

This research aimed to conduct a study for tax dispute cases in Indonesia, which refers to the behavior of the Supreme Court’s verdict and indication of hidden action done by taxpayer in an effort to win tax disputes and to analyze the taxation regulations especially on the case of tax disputes. The research data are Supreme Court’s verdicts 2004-2010 on the tax disputes cases.This research uses descriptive and logistic regression analysis. The result shows the Supreme Court’s verdict has different way of treating tax year, the length of processingdisputes, and the difference of calculation between taxpayers and tax apparatus. The analysis indicates that hidden action is done by taxpayers in an effort winning the tax disputes. The higher difference of calculation, the higher probability for taxpayers to win the tax disputes. The longer processing time of tax disputes on the level of Supreme Court the higher probability for taxpayers winning the disputes. This indicates the public functionary’s involvement in hidden action by taxpayers. The hidden action done can be in the form of corruption, collusion, and bribery. The analysis of taxation regulation indicates that Indonesian taxation regulations have not been implemented well anddeviation is still found.From this research result and the reference to the previous researches, it is identified that the Indonesian government is required to do things such as: 1) promoting the qualityof tax apparatus either intellectually or through moral behavior; 2) promoting the obedience of taxpayer by promoting the benefits of paying tax especially for taxpayers; 3) inviting citizens/societies and social institution to fight against corruption; 4) promoting the obedience to the taxation regulation for taxpayers and tax apparatus; 5) designing a better taxation institution; 6) shortening the time for the process of disputes.Keywords: hidden action, corruption, the Supreme Court’s verdict, taxpayers.
Evaluation of Public Infrastructure: A Case of Sapon Dam Kulon Progo, Indonesia Prastiwi, Nuni Budi; Makhfatih, Akhmad; Dwiputri, Inayati Nuraini
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 18, No 1 (2017): JEP 2017
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v18i1.3245

Abstract

One of problems in making a government’s balance sheet is to determine the value of infrastructure run by the government. It is because the infrastructure is valueless and closely similar in characteristics to public goods. In general, most researchers would use travel cost method to value government infrastructure. Yet, this method is very sensitive toward respondents’ characteristics and in many cases, it results in over estimated valuation. Meanwhile, a valuation technique using cost approach for government infrastructure reflects less its benefits and in many cases, it also tends to be undervalued.Against the aforementioned issue, this research attempted to evaluate state-owned infrastructure using a capitalization method. The object of this research was Sapon Dam located in Kulon Progo Regency, Indonesia. This dam is a state-owned asset functioned to sustain agricultural development particularly for irrigating paddies. This research was aimed at estimating the value of Sapon Dam using a capitalization method. In this method, the absence of infrastructure value was replaced with difference-in-differences analysis for proxy income.The data used in this research was secondary data which included paddy planting areas in irrigated and rain-fed fields, and also farmers’ net income. It was found that the estimated value of Sapon Dam per December 15th2015 was IDR 96,659,385,018.72. 
Rental Value of a Local Government Asset Using Asymmetric Valuation Difa(1), Farach; Makhfatih(2), Akhmad; Khasanah(3), Uswatun; Dwiputri*(4), Inayati Nuraini
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 1 (2019): April - July 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.567 KB)

Abstract

This study tried to identified the market and the rental value of Grha Z as one of the local assets in Province A. This study used cost approach and income approach in valuation to obtain rental value and Net Present Value (NPV) of the building, the construction cost of a new Grha Z building, management office, home generator, and warehouse. Because of the limited information, this study valuates the asset asymmetrically. The result of the calculation produces the value of assets, taxable value assets as the basis for calculating the value of the rental assets according to Minister of Finance (MoF) Regulation 33/2012. The results showed that the rental value of local assets such as land and buildings in the area Grha Z can be increased by Regulation of Indonesian MoF Number 33/2012. It can be used as a materialconsideration in the improvement of regional asset rental agreement.Keywords: rental value, income approach, cost approach, local asset(1) Fakultas Ekonomika dan Bisnis Magister Ekonomika Pembangunan, Universitas Gadjah Mada, Indonesia(2) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Indonesia(3) Fakultas Ekonomi dan Bisnis, Universitas Ahmad Dahlan Yogyakarta, Indonesia(4) Fakultas Ekonomi, Universitas Negeri Malang, Indonesia* Corresponding Author https://doi.org/10.21632/irjbs.12.1.31-39
RELASI ANTARA KEBIJAKAN PEMERINTAH BIDANG EKONOMI DENGAN KINERJA PENDIDIKAN DI KABUPATEN SINJAI Ilyas, Ilyas; Firman, Akmad; La Ode Anto, La Ode Anto; Dwiputri, Inayati Nuraini; Isalman, Isalman
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

This study aims to find the relationship between government policies in education and education performance in Sinjai District. The research method used is quantitative research. The main data source comes from the publication of the Central Statistics Bureau (BPS) of Sinjai Regency and other publications related to writing. Analysis of the data used is quantitative descriptive. The results of the analysis show that government policies are very influential or have a positive relationship to improving educational performance. This study also shows that the performance of education in Sinjai District as seen from the Human Development Index (HDI) component in the last five years (2014-2018) has increased, although it is still slow. The still increase in HDI in Sinjai Regency requires the Regional Government to formulate various strategies, create programs and formulate policies that are truly able to accelerate the improvement of educational performance in the Sinjai Regency Keywords: Government Policy, Economy, Education Performance, HDI.
Pelatihan Metode Dasar Statistik Pada Musyawarah Guru Mata Lepajaran (MGMP) Bidang Ekonomi Mukhlis, Imam; Yusida, Ermita; Dwiputri, Inayati Nuraini; Yunikawati, Nur Anita
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2020): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v3i1.293

Abstract

Kegiatan pelatihan metode statistic dasar dilakukan dengan tujuan untuk meningkatkan kompetensi guru pada bidang statiska dasar yakni berkaitan dengan cara pengolahan data dan analisis data ekonomi. Kegiatan pelatihan diperuntukkan bagi guru-guru ekonomi yang tergabung dalam MGMP Ekonomi di Kabupaten Kediri sebanyak 30 orang. Kegiatan dilakukan dengan metode ceramah, instruksi, simulasi dan latihan menyelesaikan masalah di bidang ekonomi.Dalam pelaksnaan pelatihan ditopang pemanfaatan software Stata untuk berbagai macam analisis data. Sedangkan lokasi kegiatannya adalah di Madrasah Aliyah Negeri 5 Kandangan di Kabupaten Kediri Propinsi Jawa Timur.  Hasil kegiatan pelatihan memberikan kesimpulan, yakni : guru-guru mata pelajaran ekonomi memiliki motivasi tinggi untuk mengikuti pelatiha; adanya pengumpulan tugas yang dilakukan guru pada proses pelatihan yang ada; adanya peningkatan skill dan kompetensi guru dalam hal pemanfaatan software statsitik Stata untuk  input data, olah data dan analisis data ; tingkat kepuasan guru dalam kegiatan pelatihan yang tinggi (rata-rata sangat puas);guru-guru berharap adanya kegiatan lanjutan dari pemanfaatan software untuk analisis data guna penulisan karya ilmiah . 
Rental Value of a Local Government Asset Using Asymmetric Valuation Difa, Farach; Makhfatih, Akhmad; Khasanah, Uswatun; Dwiputri, Inayati Nuraini
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 1 (2019): April - July 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study tried to identified the market and the rental value of Grha Z as one of the local assets in Province A. This study used cost approach and income approach in valuation to obtain rental value and Net Present Value (NPV) of the building, the construction cost of a new Grha Z building, management office, home generator, and warehouse. Because of the limited information, this study valuates the asset asymmetrically. The result of the calculation produces the value of assets, taxable value assets as the basis for calculating the value of the rental assets according to Minister of Finance (MoF) Regulation 33/2012. The results showed that the rental value of local assets such as land and buildings in the area Grha Z can be increased by Regulation of Indonesian MoF Number 33/2012. It can be used as a materialconsideration in the improvement of regional asset rental agreement.Keywords: rental value, income approach, cost approach, local asset(1) Fakultas Ekonomika dan Bisnis Magister Ekonomika Pembangunan, Universitas Gadjah Mada, Indonesia(2) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Indonesia(3) Fakultas Ekonomi dan Bisnis, Universitas Ahmad Dahlan Yogyakarta, Indonesia(4) Fakultas Ekonomi, Universitas Negeri Malang, Indonesia* Corresponding Author https://doi.org/10.21632/irjbs.12.1.31-39
The INVESTIGATION OF TAX DISPUTE IN INDONESIA Inayati Nuraini Dwiputri; Muhammad Syam Kusufi
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.204 KB) | DOI: 10.29303/jaa.v4i1.66

Abstract

The Effect of the Operational Exit Tolls on the Welfare of the Local Community Inayati Nuraini Dwiputri; Albertus Girik Allo; Linda Seprillina; Ermita Yusida
Signifikan: Jurnal Ilmu Ekonomi Vol 11, No 1 (2022)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v11i1.22108

Abstract

Infrastructure is a part of accelerating economic growth. The construction of toll roads can provide positive and negative impacts. The existence of toll roads can reduce transportation and production costs, which will increase domestic and international market efficiency. However, the construction of toll roads is feared can kill small businesses. Studies of the effect of operational exit tolls on welfare are still limited in Indonesia. This study was conducted to identify the impact of toll roads on community welfare in the Pandaan-Malang exit tolls area. Using paired t-test and the cluster analysis method showed that the positive and negative impacts of toll roads construction on the community in the exit tolls area are varied for each cluster. This study can be used as the basis for formulating policies for communities affected by operational exit tolls, in particular. Creating new economic centers in the exit tolls based on local uniqueness can minimize the negative impacts on communities.How to Cite:Dwiputri, I.N., Allo, A.G., Yusida, E. & Seprillina, L. (2022). The Effect of the Operational Exit Tolls on the Welfare of the Local Community. Signifikan: Jurnal Ilmu Ekonomi, 11(1), 73-82. https://doi.org/10.15408/sjie.v11i1.22108.
The Effect of Banks and Cooperatives in Improving Welfare Inayati Nuraini Dwiputri; Lustina Fajar Prastiwi; Grisvia Agustin
Jurnal Ekonomi Kuantitatif Terapan 2022: Vol. 15, No. 1, Februari 2022 (pp.1-161)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2022.v15.i01.p05

Abstract

The use of cooperative credit in Indonesia is considered one of Indonesia's supporting economies. Generally, banks in Indonesia have a lower interest rate than cooperative loans. This study wants to identify the impact of cooperative credit on public welfare compared to bank loans. This study uses Indonesian Family Life Survey (IFLS) data with a regression analysis of fixed-effect methods at the village level. The results showed that the role of cooperative and bank credit did not have a significant difference in improving people's welfare. Cooperatives have an essential role in improving people's welfare as well as the bank. The higher the amount of credit taken; the more positive effect is on improving people's welfare. The use of credit for productive purposes also has a more positive influence on improving people's welfare than consumer credit.
Evaluation of Public Infrastructure: A Case of Sapon Dam Kulon Progo, Indonesia Nuni Budi Prastiwi; Akhmad Makhfatih; Inayati Nuraini Dwiputri
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 18, No 1 (2017): JEP 2017
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v18i1.3245

Abstract

One of problems in making a government’s balance sheet is to determine the value of infrastructure run by the government. It is because the infrastructure is valueless and closely similar in characteristics to public goods. In general, most researchers would use travel cost method to value government infrastructure. Yet, this method is very sensitive toward respondents’ characteristics and in many cases, it results in over estimated valuation. Meanwhile, a valuation technique using cost approach for government infrastructure reflects less its benefits and in many cases, it also tends to be undervalued.Against the aforementioned issue, this research attempted to evaluate state-owned infrastructure using a capitalization method. The object of this research was Sapon Dam located in Kulon Progo Regency, Indonesia. This dam is a state-owned asset functioned to sustain agricultural development particularly for irrigating paddies. This research was aimed at estimating the value of Sapon Dam using a capitalization method. In this method, the absence of infrastructure value was replaced with difference-in-differences analysis for proxy income.The data used in this research was secondary data which included paddy planting areas in irrigated and rain-fed fields, and also farmers’ net income. It was found that the estimated value of Sapon Dam per December 15th2015 was IDR 96,659,385,018.72. 
Co-Authors Abbas, Muhammad Hasyim Ibnu Agus Sumanto Akhmad Makhfatih Albertus Girik Allo Annisya Cenny Julitasari Timur Dea Anggraeni Dian Rachmawati Difa(1), Farach Difa, Farach Dwi Wulandari Ermita Yusida Ezra Oktiano Prasetja Firman, Akmad Grisvia Agustin Ilyas Ilyas Ilyas Ilyas Imam Mukhlis Isalman, Isalman Khasanah(3), Uswatun Khasanah, Uswatun La Ode Anto, La Ode Anto Linda Seprillina Lustina Fajar Prastiwi Makhfatih, Akhmad Marcus Maspaitella Muhammad Syam Kusufi Muhammad Syam Kusufi Muhammad Syam Kusufi, Muhammad Syam Nadila Dwi Adika Niken Ningtiyas Nuni Budi Prastiwi Nur Anita Yunikawati Prastiwi, Nuni Budi Risdia Intan Fajarisa Rizky Dwi Putri Rizza Megasari Sri Handayani Sri Umi Mintarti Vidya Purnamasari