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All Journal Ilomata International Journal of Tax and Accounting Ilomata International Journal of Social Science
Ryan Nugraha
Institut Ilmu Sosial dan Manajemen STIAMI
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Shedding Light on the Management of School Operational Assistance (SOA) Fund Effectiveness: a Case Study of State Basic Education Level in Demak Regency Tegar Putra Wijayanto; Agus Sunarya Sulaeman; Ryan Nugraha
Ilomata International Journal of Social Science Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.279 KB) | DOI: 10.52728/ijss.v3i2.452

Abstract

School Operational Assistance (SOA) Fund is one of the educational funds in Indonesia. Based on the APBN Financial Note, the management of the SOA fund is still not optimal, and there are still many misuses of the SOA fund by various parties. Therefore, it is necessary to apply the good governance principles in the management of the SOA fund. This study aims to analyze the effectiveness of the management of the SOA fund, which is influenced by good governance, namely transparency, accountability, participation, and responsibility. The object of this study is the management of the SOA fund at the level of state basic education in Demak Regency, which consists of State Elementary Schools and State Junior High Schools. The data source of this research is primary data using a questionnaire. There are 494 respondents in this research. The respondents are headmasters, school treasurers, teachers, and other parties in school. The study results show that the SOA fund at the level of state basic education in Demak Regency has been managed effectively. The study results also show that all independent variables simultaneously have a positive effect on the effectiveness of the management of the SOA fund. Partially, transparency does not affect the effectiveness of SOA fund management, while accountability, participation, and responsibility have a positive effect on the effectiveness of the management of SOA fund.
Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax Ryan Nugraha; Paul Balogun
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.327 KB) | DOI: 10.52728/ijtc.v4i1.420

Abstract

One of the crucial issues in Indonesia is climate change. It can jeopardize Indonesia's sustainable development. This article investigates a carbon tax as a climate policy option in Indonesia and the Directorate General of Taxes readiness in imposing the new carbon tax bill in April 2022. This research analyzes the early stage of carbon tax implementation in Indonesia. The author conducted a qualitative questionnaire to a small and unrepresentative sample of 32 tax officers in the DGT's head office, regional office, and small tax office in Jakarta. The data collecting process took place in January 2022. The results suggest that most DGT's employees in this study are already familiar with the term "climate change", its causes, and its effects as a worldwide global catastrophe. Furthermore, most respondents understand what a carbon tax is but in terms of preparedness to implement the new carbon tax, only 21 of 32 employees (65.6 percent) believe Indonesia is prepared to impose the new tax. At the same time, 11 employees doubt the implementation due to lack of human resources, derived rules, and regulation dissemination.
Co-Authors Agus Sunarya Sulaeman Paul Balogun Tegar Putra Wijayanto