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INDONESIA
INFO ARTHA
Published by Politeknik Keuangan Negara STAN
ISSN : 08526737     EISSN : 25810839     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to submite must use journal tempate and include the following forms:
Arjuna Subject : -
Articles 100 Documents
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PENGARUH REWARD, PEMERIKSAAN PAJAK, DAN PENALTI TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI INDONESIA Iskandar, nFN; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.706 KB) | DOI: 10.31092/jia.v3i0.47

Abstract

KAJIAN IMPLEMENTASI KNOWLEDGE MANAGEMENT PADA POLITEKNIK KEUNGAN NEGARA STAN Saputra, Acwin Hendra
JURNAL INFO ARTHA Vol 2 (2016): Edisi Februari
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (928.535 KB) | DOI: 10.31092/jia.v2i0.78

Abstract

DESENTRALISASI FISKAL DAN PERTUMBUHAN EKONOMI Perlukah desentralisasi fiskal diperluas? Galela, Muhammad Ridhwan
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.829 KB) | DOI: 10.31092/jia.v4i4.41

Abstract

The needs of comprehensive fiscal decentralization in Indonesia arose after the economic crisis with the aim of maintaining Indonesia. After the crisis passed, some people consider fiscal decentralization led to slow economic growth in the regions. Fiscal decentralization can stimulate economic growth by arguing that the budget allocation for local public goods by local governments will be more in line with the needs of the community because of the information advantage by the local government. Meanwhile, decentralization also poses a risk of constraining economic growth due to inflation of bureaucracy, low economic scale, market fragmentation and corruption. Tests to determine the correlation between economic growth and fiscal decentralization was made by using fiscal decentralization indicators that show the length of fiscal authority delegation, both in terms of expenditure and revenue sides. The studies conducted show different results, some show positive correlation, others indicate negative correlation, and the rest are not correlated. Differences in the results of this study make it difficult for policy-making to increase or decrease the delegation of authority. Regardless of the outcome, the purpose of unificating Indonesia through fiscal decentralization has been reached.
ANALISIS DAMPAK IMPLEMENTASI INDIKATOR KINERJA UTAMA TERHADAP SERAPAN ANGGARAN BPPK Sukmono, Renny
JURNAL INFO ARTHA Vol 1 (2016): Edisi Januari
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.089 KB) | DOI: 10.31092/jia.v1i1.70

Abstract

ANALISIS ATAS KAPASITAS KEUANGAN PEMDA UNTUK MEMPERTAHANKAN KESINAMBUNGAN PENYELENGGARAAN LAYANAN PUBLIK Nugroho, Prayudi
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.419 KB) | DOI: 10.31092/jia.v5i1.61

Abstract

DAMPAK PERUBAHAN HARGA CRUDE PALM OIL (CPO) DUNIA TERHADAP VALUE EKSPOR KOMODITAS KELAPA SAWIT DAN PEREKONOM1AN INDONESIA (PENDEKATAN VECTOR AUTOREGRESSION ANALYSIS) Iskandar, Azwar
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3957.128 KB) | DOI: 10.31092/jia.v2i1.113

Abstract

This study aims to determine the impact of Crude Palm Oil (CPO) price shocks in the world market on the export value of CPO and economic growth, inflation rate, exchange rate, and money supply as proxy of economy of Indonesia during 2001-2013. Based on quarterly time series data and using Vector Autoregression (VAR) model with Impulse Response Function(IRF) dan Variance Decomposition (VD), the studytries to analyzethe effects of CPO priceshocks to export value ofCPO commodity andeconomy ofIndonesia.The results show several conclusions: (i) the CPO price shocks in the world market have a positive impact on export value of CPO for 15 months; (ii) it also have a positive impact on economic growth for 15 months; (iii) it pushes up the domestic inflation rate for a year; (iv) it increases the domestic money supply which lasts for 6 months; (iv) it negatively affects the real exchange rate of Rupiah for 10 months.Therefore, government and all stakeholders should make a great collaboration to eliminate the negative effect of CPO price shocks. In addition, government expected to continue to realize the optimal infrastructure for palm oil industry. Because of inadequate of infrastructure can causerisingoftransportation costs andlackingofcompetitiveness ofCPOof Indonesia.
ANALYSIS OF THE INFLUENCE OF GOVERNMENT INVESTMENT, GROSS DOMESTIC PRODUCT, REAL INTEREST RATES, AND THE GOVERNMENT'S POLICY OF INVESTMENT TO PRIVATE INVESTMENT REALIZATION IN INDONESIA FROM 1972 TO 2005 Haptari, Vissia Dewi
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.765 KB) | DOI: 10.31092/jia.v4i4.52

Abstract

This study tests the joint effects of Government Investment, Gross Domestic Product (GDP), Real Interest Rates, and Government's Policy on realization of private investment in Indonesia from 1972 until 2005. Government investment, the level of GDP and real interest rate directly have causality relationship with private investment, meaning every change in government investment, the level of GDP and real interest rate will cause positive change to private investment. On the other hand, the level of real interest rate does not have significant effect on investment, meaning the level of interest rate is not the only main cause, there are some other factors such as: inefficient institution condition which can be seen from complexity of rules, legal compliance system, and political stability.
ANALISIS PENENTUAN KARAKTERISTIK DAN KRITERIA PINJAMAN TANPA BUNGA PADA PERUSAHAAN INTRAGRUP DARI SISI PERPAJAKAN Rahayuningtias, Niken Rogo; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1428.075 KB) | DOI: 10.31092/jia.v2i1.103

Abstract

Interest free loans between intragroup companies who have a special relationship is a transaction that is prevalent in the business world. However, in terms of taxing, these transactions require restrictions in order to prevent tax avoidance efforts. One form of tax avoidance is transfer pricing schemes. No exception to the interest-free loan transactions.Therefore,need to be assessed arm's length principle on thistransaction usingfunctional analysisandcomparabilityanalysis. Fielddata indicatea dispute between the taxpayer with the tax officer in determining the characteristics of the interest-free loan, criteriaof the interest-free loans that reflects the arm's length transaction, and the determination offinancial distress as one of the criteria of interest-free loan. This research aims to settlethedisputesubject. The results of this research showed that the characteristics of the interest-free loan can be seen from its character as a loan and the characters that sets it apartfrom the capital. Criteria of interest-free loan in Indonesia have already reflects the arm's length transaction in accordance to intercompany loan functional analysis. A company in financial distress can receive interest-free loan if the company is in a state of insolvency.
ANALISIS AKUNTANSI DAN PELAPORAN BANTUAN SOSIAL DAN HIBAH ,, Sriyani
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1172.152 KB) | DOI: 10.31092/jia.v4i4.35

Abstract

This study aims to determine the accounting and reporting of social aid and grants using literature study, specifically analyzing the existing rules to determine how the accounting and reporting practices of social aid and grants can be applied to the central government and local governments. The absence of guidelines which provide definitions and accounting treatment of social aid expenditure is another problem. Based on Technical Bulletin No. 13 about Grant, there are problems related to management patterns of grants acceptance conducted by the state ministries/agencies and local governments.Accrual-based accounting in the social aid transaction consists of social aid expense and  expenditure. The accountability of accounting for the transaction consists of the recognition,  measurement, presentation and disclosure. Grants can be categorized into grant revenue and grant expenditure/expense. Grant is written in the grant agreement between the grantor and grantee with no compensation or direct repayment. Grant consists of arranged grants and direct grants, whereas grant expenditure should be planned. The arranged grant expenditures are included in the state budget or the General Budget Policy and Provisional Budget Priorities and Funding Levels-Local Government Budget. Implementation of the accrual-based grant as an expense in the Statement of Operations and expenditure in the Budget Realization Report.
THE RELATIONSHIP BETWEEN MANAGEMENT SUPPORT, TRAINING MOTIVATION, INTENTION TO TRANSFER, AFFECTIVE REACTION, UTILITY REACTION, SUPERVISOR SUPPORT, AND LEVEL III AND IV LEADERSHIP TRAINING TRANSFER: A CASE IN INDONESIAN MINISTRY OF FINANCE Ubed, Roby Syaiful
JURNAL INFO ARTHA Vol 2 (2016): Edisi Februari
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.906 KB) | DOI: 10.31092/jia.v2i0.80

Abstract

The purpose of this research is to examine how training transfer is influenced by management support, training motivation, intention to transfer, affective reaction, utility reaction, supervisory support. To achieve this purpose, this study used the employees in Indonesian Ministry of Finance. A sample of 258 employees from level III and level IV leaders completed questionnaires that include measurements such as training motivation, supervisor supports, affective reaction, utility reaction, intention to transfer, training transfer, perceived training transfer, training retention, managerial transfer support, motivation to learn, training self-efficacy, and demographic characteristics. Hypothesis testing was done by using three steps of hierarchical regression analysis. The results of this study indicate that there are significantly positive relationships between the aforementioned independent variables and training transfer. Implications of this study were discussed. 

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