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All Journal MANAJERIAL Syntax Literate : Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JPPI (Jurnal Penelitian Pendidikan Indonesia) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Penelitian Pendidikan Indonesia
Ikin Solikin
Universitas Pendidikan Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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HUBUNGAN PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) DENGAN BELANJA MODAL PADA KABUPATEN KOTA DI JAWA BARAT Solikin, Ikin
Jurnal ASET (Akuntansi Riset) Vol 1, No 2 (2009): Jurnal Aset (Akuntansi Riset). Juli-Desember 2009
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v1i2.9927

Abstract

HUBUNGAN PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI UMUM (DAU) DENGAN BELANJA MODAL PADA KABUPATEN KOTA DI JAWA BARAT
PENERAPAN AKUNTANSI KEUANGAN DAERAH DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN DI PROVINSI JAWA BARAT Solikin, Ikin
Jurnal ASET (Akuntansi Riset) Vol 2, No 2 (2010): Jurnal Aset (Akuntansi Riset). Juli-Desember 2010
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v2i2.10010

Abstract

PENERAPAN AKUNTANSI KEUANGAN DAERAH DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN DI PROVINSI JAWA BARAT
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Solikin, Ikin; Widaningsih, Mimin; Desmiranti Lestari, Sofie
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6616

Abstract

This study aims to determine whether there is influence of managerial ownership structure, institutional ownership structure, capital structure, and firm size to company value in mining sector companies listed in Indonesia Stock Exchange.The method of this research is descriptive method used to analyze data by way of describing or giving description to the object under study through sample data or population as it is without doing analysis and make conclusion which apply to public. This research uses managerial ownership variable, institutional ownership, capital structure, and firm size as independent variable, and firm value as dependent variable. The population of this study is a mining sector company listed on the Indonesia Stock Exchange in 2010-2012. After going through purposive sampling, obtained 29 companies as sample. The type of data used in this study is secondary data in the form of annual financial statements of the company. The method of analysis used is simple linear regression analysis. Before performing regression test, data analysis test consisted of linearity test and normality test.The results of this study indicate that managerial ownership, capital structure and firm size have a positive effect on firm value. While institutional ownership variable has no positive effect on firm value.
Pengaruh Efektivitas Pengendalian Internal Terhadap Kualitas Pelayanan Publik Syukriyati, Elfi; Solikin, Ikin
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2018): Jurnal Riset Akuntansi dan Keuangan. Agustus 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i2.13067

Abstract

Abstract. This study aims to determine how much influence the effectiveness of internal controls on the quality of public services. This research was conducted at the Regional Government Work Unit of Bandung City Government in the form of agency and service. This research uses descriptive verification method. The data used in this study is the primary data. Data collection is done through the spreading of questionnaires to 23 Work Unit of Regional Government in Bandung City Government. The hypothesis in this study was tested by Simple Linear Regression Analysis and Success Test Regression Coefficient (t-test) with IBM SPSS 20 for windows. The result of the research with simple linear regression showed that the effectiveness of internal control had a positive effect on the quality of public service. From the successful test of the regression coefficient shows that internal control has a significant influence on the quality of public servicesKeywords: Effectiveness of Internal Control; Quality of Public ServiceAbstrak. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh efektivitas pengendalian internal terhadap kualitas pelayanan publik. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah Pemerintahan Kota Bandung yang berbentuk badan dan dinas. Penelitian ini menggunakan metode deskriptif verifikatif. Data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data yang dilakukan melalui penyebaran kuesioner kepada 23 Satuan Kerja Perangkat Daerah di Pemerintahan Kota Bandung. Hipotesis dalam penelitian ini diuji dengan Analisis Regresi Linier Sederhana dan Uji Keberhasilan Koefisien Regresi (Uji t) dengan IBM SPSS 20 for windows.  Hasil penelitian dengan regresi linier sederhana menunjukan bahwa efektivitas pengendalian internal berpengaruh positif terhadap kualitas pelayanan publik. Dari uji keberhasilan koefisien regresi menunjukkan bahwa pengendalian internal memiliki pengaruh yang signifikan terhadap kualitas pelayanan publikKata Kunci: Efektivitas Pengendalian Internal; Kualitas Pelayanan Publik
Analisis Kointegrasi & Vector Error Correction Model Faktor Penentu Pajak Daerah Kabupaten Bandung Barat Heryana, Toni; Solikin, Ikin; Fitriani, Indah
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13707

Abstract

Abstract. Planning for local tax in Distric of West Bandung Barat still incremental and ignores the factors that influence it. This study aims to build a model for estimating local tax by using a cointegration regression model on regional expenditure, inflation, and gross regional domestic product on regional tax revenues during 2010 - 2015 in Distric of Bandung Barat. The results of the study show simultaneously and partially the regional expenditure variables, inflation, and gross regional domestic products have an influence on local tax revenues. The cointegration regression analysis also shows that there is a long-term balance between each variable of regional expenditure, inflation, and gross domestic product on tax revenues which means that changes in each independent variable to the dependent variable occur in a very long period. Cointegration regression can be used as a tool to estimate local tax revenues in the long run. Keywords: Local Tax, Co-Integration, VECM Regional Expenditure, Inflation, PDRB Abstrak. Perencanaan pajak daerah pada Kabupaten Bandung Barat masih bersifat incremental dan mengabaikan faktor – faktor yang mempengaruhinya. Penelitian ini bertujuan membangun model estimasi pajak daerah dengan menggunakan model regresi kointegrasi atas belanja daerah, inflasi, dan produk domestik regional bruto terhadap penerimaan pajak daerah selama tahun 2010 – 2015 di Kabupaten Bandung Barat. Hasil penelitian menunjukkan secara simultan dan parsial variabel belanja daerah, inflasi, dan produk domestik regional bruto memiliki pengaruh terhadap penerimaan pajak daerah. Analisis regresi kointegrasi juga menunjukkan adanya keseimbangan jangka panjang antara masing – masing variabel belanja daerah, inflasi, dan produk domestik bruto terhadap penerimaan pajak yang diartikan bahwa perubahan masing – masing variabel independen terhadap variabel dependen terjadi dalam periode yang sangat lama. Regresi kointegrasi dapat digunakan sebagai alat untuk mengestimasi penerimaan pajak daerah dalam jangka panjang. Kata Kunci: Pajak Daerah, Kointegrasi, VECM, Belanja Daerah, Inflasi, PDRB
PERGURUAN TINGGI SEBAGAI ROLE MODEL KEPATUHAN BENDAHARAWAN PEMERINTAH DALAM PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN Kustiawan, Memen; Solikin, Ikin; Zulhaimi, Hanifa
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.13886

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kepatuhan pajak bendaharawan pemerintah di perguruan tinggi dalam pemotongan dan pemungutan pajak penghasilan. Metode yang digunakan adalah deskriptif analistik dengan pendekatan kualitatif, dengan unit analisis adalah Universitas Negeri Jakarta dan Bendaharawan sebagai responden. Hasil penelitian menunjukkan bahwa bendaharawan pemerintah sudah berupaya semaksimal mungkin dalam memenuhi kewajiban perpajakannya terutama dalam pemotongan dan pemungutan pajak penghasilan, namun upaya tersebut harus didukung oleh sistem informasi yang memadai dan terintegrasi di lingkungan perguruan tinggi sehingga memudahkan pemenuhan kewajiban perpajakan bendaharawan.
Interpretasi Manajemen Terhadap Rasio Keuangan dalam Pengambilan Keputusan Solikin, Ikin
Manajerial : Jurnal Manajemen dan Sistem Informasi Vol 2, No 2 (2003): Manajerial : Jurnal Manajemen dan Sistem Informasi
Publisher : Program Studi Pendidikan Manajemen Perkantoran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/manajerial.v2i2.16475

Abstract

Interpretasi Manajemen Terhadap Rasio Keuangan dalam Pengambilan Keputusan
TAX PLANNING Kustiawan, Memen; solikin, ikin
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 1, No 2 (2004): Jurnal Ilmu Administrasi STIA LAN Bandung
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v1i2.198

Abstract

Tax planning is the way to formulate a structure  concerning the consequency of tax  potential,  mainly focusing on the control of every transaction with tax consequence. The objective is  to assure  that the control over the transaction can make the tax to be transfered to government more efficient. However, the tax planning cannot be formed without  a deep survey  on the  problem to be structured in accordance with the tax law and procedures, after a consideration to other non-tax factors  including the strengths and weaknesses of the system. To sum up, an effective tax planning depends mostly on the awareness and involvement of decision makers to the  tax impact attached to any activities of the corporate, and not on the expertise of tax profesionnals. 
MENINGKATKAN KUALITAS INFORMASI AKUNTANSI MELALUI PEMBERDAYAAN APARATUR PEMERINTAH DALAM MEWUJUDKAN GOOD GOVERNANCE Memen Kustiawan, Ikin Solikin
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 3, No 3 (2006): Jurnal Ilmu Administrasi
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v3i3.423

Abstract

These days, citizens have grown to be very critical to government?s policies. They will challenge policies which they think inappropriate or irrelevant with their interests. This shift of values is a common process within developing communities. In response to this situation, the government is obliged to cater such a change through empowering citizens and administering a more accountable, transparent, feasible and participative governance. The government, in particular, should be liable for its performance by providing public finance accountability. This public finance accountability represents public transparency and accountable public sector managers. All these require local government capability to endow with accurate, relevant, and timely information of public accounting.
UPAYA INTENSIFIKASI DAN EKSTENSIFIKASI PENDAPATAN ASLI DAERAH MELALUI PENINGKATAN KUALITAS APARATUR PEMERINTAHAN DAERAH Ikin Solikin, Memen Kustiawan
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 2, No 1 (2005): Jurnal Ilmu Administrasi
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v2i1.477

Abstract

Referring to the Law No. 32 Year 2004 concerning local government, the local autonomy for both district and municipal governments should be implemented based on the decentralization principles: extensive, tangible, and accountable. The availability of budget becomes one of the preconditions in the regional autonomy implementation. This fiscal matter is issued and regulated through the Law No.33 Year 2004 regarding Fiscal Decentralization. In order to administer the local governing, local revenues should be raised in two ways: intensive and extensive. Intensification of local revenues can be accomplished throughmore active, strict, and careful management of expenditures. This effort involvesinstitutional, organizational and personnel commitments. Meanwhile, obtaining new resources of revenues, especially through taxation and retribution, may do the extensiveness of local revenues. However, the way of obtaining the new resources should not be in conflict with the central government policy. To achieve all these, the human resource quality of government apparatus needs to be enhanced through such approaches as education and training, apprenticeship, promotion, regular rotation, job compatibility, and competition-based approach.
Co-Authors A.A. Ketut Agung Cahyawan W Abdurokhim Abdurokhim Asni Mustika Rani Budi S Purnomo Desmiranti Lestari, Sofie Dini Turipanam Alamanda Eka Tania Primadika Heryana, Toni Hidayat, Yusuf Murtadlo Kustiawan, Memen Kustiawan, Memen Maya Sari Megha Sakova Muhamad Ardi Nupi Hasyim Nugraha Ramdhonah, Zahra Ryan Elfahmi Syukriyati, Elfi Umari Abdurrahim Abi Anwar Widaningsih, Mimin Zulhaimi, Hanifa