Indonesian Accounting Research Journal

Pengaruh Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Di Kota Bandung

Ayudya Renindita — 2020-12-12

Based on law number 12 of 2008 concerning Regional Government, it provides opportunities and flexibility for regional governments to be able to develop their regions to the maximum, or commonly known as regional autonomy. The purpose of this study is to determine the effect of restaurant tax contributions on local revenue in the city of Bandung. This study used a quantitative descriptive method with a sample size of 96 months. The type of data used is quantitative data with secondary data from the Regional Revenue Management Agency and the Bandung City Financial and Asset Management Agency. The results of this study indicate that restaurant tax has a partially significant effect on local revenue in the city of Bandung. The Adjusted R Square value of 0.595 means that local revenue is affected by 59.5% by restaurant tax and the remaining 40.5% is influenced by other variables not examined in this study.

Analisis Implementasi Pelayanan Administrasi Terpadu Kecamatan (PATEN) Terhadap Kualitas Pelayanan Publik Di Kecamatan Bojongsoang

Muhammad Gilang Pratama — 2020-12-12

Penelitian ini bertujuan untuk mendeskripsikan dan mengetahui kualitas pelayanan publik dengan diimplementasikannya PATEN di Kecamatan Bojongsoang Kabupaten Bandung.

Penelitian ini menggunakan metode deskriptif kualitatif dengan 5 determinan menurut Parasuraman (1988) untuk mengukur kualitas pelayanannya. 5 determinan tersebut antara lain Tangible, Reliability, Responsiveness, Assurance, dan Empathy.

Hasil dari penelitian ini antara lain pelayanan administrasi terpadu kecamatan sudah cukup baik diimplementasikan di Kecamatan Bojongsoang, namun terdapat beberapa hal yang belum optimal seperti petugas loket yang merangkap sebagai petugas informasi, bagan alur (flowchart) prosedur pelayanan yang dipampang dalam ruangan pelayanan belum dapat menunjukan dokumen yang diperlukan untuk setiap pelayanan, serta belum mampunya Kecamatan Bojongsoang utuk dapat menjamin selesainya dokumen E-KTP dan KK selama satu hari sesuai dengan peraturan. Kualitas pelayanan publik di Kecamatan Bojongsoang sudah cukup baik, masyarakat puas dengan pelayanan di Kecamatan Bojongsoang, namun masih terdapat sarana prasarana yang rusak dan belum diperbaiki serta ruang tunggu yang kurang memadai dibandingkan dengan jumlah masyarakat yang datang setiap hari. Kendala yang dihadapi Kecamatan Bojongsoang dalam mengimplementasikan PATEN antara lain kendala jaringan yang terkadang memiliki masalah serta maintenance menyebabkan Kecamatan Bojongsoang belum dapat menyelenggarakan pelayanan one day service kepada masyarakat, Mesin antrian yang rusak belum juga diperbaiki kendati telah mengajukan perbaikan. serta bagan alur (flowchart) prosedur pelayanan yang belum detail untuk setiap pelayanan menyebabkan masih ditemukannya masyarakat yang membawa persyaratan dokumen yang belum lengkap.

Pengaruh Rasio Derajat Desentralisasi, Rasio Ketergantungan Keuangan Daerah, Dan Rasio Tingkat Pembiayaan SiLPA Terhadap Alokasi Belanja Modal Pada Pemerintah Kabupaten/Kota Di Provinsi Jawa Barat

Yulistiani Marlianita — 2020-12-12

This research aimed to examine the significant effect indicator of financial performance, namely the degree of decentralization ratio, dependency level ratio, and SiLPA financing rate ratio on the alocation of capital expenditure in the regencies/municipalities in West Java Province. The data used in this study was secondary data concisting Statement of Budget Realization of 27 regencies/municipalities in West Java Province 2014-2018 which were obtained from report of audit findings (LHP) by national Audit Board (BPK) of West Java Province. Data analysis method in this research used Random Effect Model (REM) using Eviews 9 software. The results of this study show that simultaneously the degree of decentralization ratio, regional financial dependence ratio, and SiLPA Financing rate ratio has a significant effect on the allocation of capital expenditures. However, partially the degree of decentralization ratio and regional financial dependence ratio does not has a significant effect on the allocation of capital expenditure while the SiLPA financing rate ratio has a significant effect on the allocation of capital expenditure in regencies/municipalities in West Java Province with a coefficient determination value is 0.437352.

Pengaruh Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kota Bandung)

Ferina Anggraeni — 2020-12-12

The budget function as an instrument of public accountability for the management of public funds. To support this, the government needs a good approach in order to achieve predetermined goals. Performance-based budgets are used by the government as a reference in preparing budgets to achieve performance goals and targets and to meet performance accountability. This study aims to determine how the implementation of performance-based budgeting and performance accountability of government agencies in Bandung City Regional Work Units, as well as to analysis the effect of implementing performance-based budgets on the performance accountability of government agencies. The research method used in this research is quantitative. The sampling technique used purposive sampling. The sample was selected based on certain criteria, namely 26 SKPDs with the status of regional offices and regional agencies in Bandung City. Data collection was carried out by distributing questionnaires to the planning or budgeting sector and the field of finance or accounting, the number of respondents in this study was 70 people. The method of analysis in this study uses simple linear regression analysis with the help of SPSS 24 Software. The results show that the implementation of performance-based budgets has a positive and significant effect on the accountability of the performance of government agencies.

Analisis Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) pada Pemerintah Daerah Kota Cimahi

Via Nur Anisa — 2020-12-12

This study aims to determine the implementation of the Government Internal Control
System (SPIP) in the Regional Government of Cimahi City based on Peraturan Pemerintah No.

60 Tahun 2008 concerning Government Internal Control System (SPIP) and the implementation
constraints based on the five elements of SPIP, namely control environment, risk assessment, control
activities, information and communication, as well as monitoring internal control. This research
method is a qualitative descriptive study with an interpretive approach where data collection is
carried out by interview, observation, and documentation study. The data analysis technique used
is the Miles and Huberman model analysis technique. The results of this study indicate that of the
five elements, the Regional Government of Cimahi City has only implemented the elements of
information and communication as well as internal control monitoring, while the other three
elements have not been implemented adequately because all parameters have not been implemented
due to implementation constraints, namely lack of socialization, inadequate implementation. risk
assessment, evaluation and documentation activities that have not been maximal, as well as a lack
of commitment to the implementation of SPIP.

Pengukuran Kinerja Dinas Kebudayaan, Pariwisata, Kepemudaan, Dan Olahraga Kota Cimahi Dengan Pendekatan Balanced Scorecard

Dillah Nur Laila — 2020-12-12

This research aims to measure the performance of the Ministry of Culture, Tourism, Youth, and Sports (Disbudparpora) cimahi city by using a balanced scorecard approach. Performance measurement is based on four balanced scorecard perspectives, namely financial, customer, internal business process, and growth and learning. This type of research is quantitative descriptive research. Data collection using documentation methods, questionnaires, and interviews. The financial perspective is measured using Regulation of the Peraturan Menteri Keuangan (PMK) No. 214 of 2017, while the non-financial perspective is measured by the Likert Scale (five scales). The results of this study show that: (1) The performance of the financial perspective is less good in terms of budget absorption, very efficient in terms of efficiency ratio, and less effective in terms of effectiveness ratio, (2) The performance of the customer's perspective is quite satisfactory, (3) The performance of the internal business process perspective is very satisfactory, (4) The performance of the learning and growth perspective is quite satisfactory. (5) The overall performance is quite good.

: This research aims to measure the performance of the Ministry of Culture, Tourism, Youth, and Sports (Disbudparpora) cimahi city by using a balanced scorecard approach. Performance measurement is based on four balanced scorecard perspectives, namely financial, customer, internal business process, and growth and learning. This type of research is quantitative descriptive research. Data collection using documentation methods, questionnaires, and interviews. The financial perspective is measured using Regulation of the Peraturan Menteri Keuangan (PMK) No. 214 of 2017, while the non-financial perspective is measured by the Likert Scale (five scales). The results of this study show that: (1) The performance of the financial perspective is less good in terms of budget absorption, very efficient in terms of efficiency ratio, and less effective in terms of effectiveness ratio, (2) The performance of the customer's perspective is quite satisfactory, (3) The performance of the internal business process perspective is very satisfactory, (4) The performance of the learning and growth perspective is quite satisfactory. (5) The overall performance is quite good.

Analisis Faktor-Faktor Yang Mempengaruhi Potensi Penerimaan Pajak Parkir Di Kabupaten Bandung Barat (Studi Kasus Pada Badan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat)

Anida Iqlima Pitriyani — 2020-12-12

One component of the local tax in West Bandung Regency is the parking tax. In 2014-2018 parking tax receipts always increased and reached the target. However, in such an increase the parking tax is the type of local tax with the least revenuei compared to other taxes, whereas when viewed from potential, the parking tax has great potential. Thei purposei ofi thisi studyi isi toi findi outi thei factorsi thati affecti parking tax receipts in West Bandung Regencyi. The results of this study show there are factors that influence parking tax receipts including thei numberi ofi vehiclesi, thei numberi ofi WPi, thei availability ofi parkingi lots, parking rates, policies, and internal factors in the form of disagreements regarding the division of land between taxes and parking levies from BPKD and DISHUB.

Evaluasi Efektivitas Pengawasan Dalam Pelaksanaan Fungsi Inspektorat (Studi Kasus Pada Inspektorat Daerah Kabupaten Garut)

Iyul Hendriyani — 2020-12-12

The problems faced by the Garut District Inspectorate have not carried out activities in accordance with the planned targets and their realization, especially in relation to time. This research is to know and explain the implementation process, constraints in implementation, the cause of implementation constraints and the effectiveness of implementing functions carried out by the Garut District Inspectorate. This type of research is qualitative research with a case study approach. The results of the study showed that the implementation of the function of garut district inspectorate was in accordance with the regulations and regulations. The effectiveness of the supervision of Garut District Inspectorate has not been effective because of the three indicators, namely the target, objectives and time has not been achieved entirely due to the amount of work while the quantity of human resources is limited so that the implementation time becomes late.

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Jawa Barat

Ihsan Wahyudin — 2020-12-12

The financial performance of local governments is a picture of the success of local governments in managing their regional finances. The purpose of this study was to determine the effect of partially and simultaneous regional original income, balance funds and capital expenditure on the financial performance of district and city local governments in West Java province. This research is a research that uses descriptive quantitative approach. The subjects in this study were 27 districts and cities in the province of West Java. The data used in this study are secondary data in the form of local government financial reports in West Java province in the 2014-2018 fiscal year obtained from the Badan Pusat Statistik and the Badan Pemeriksa Keuangan. Data analysis techniques in this study used simple linear regression analysis and multiple linear regression analysis. The results of the study showed that Original Local Government revenues had a positive and significant effect on the financial performance of local governments. Fiscal Balance Transfer have a positive and significant effect on the financial performance of local governments, Capital Expenditure hasn’t a significant positive effect on the financial performance of local governments. Simultaneously Original Local Government Revenue, Fiscal Balance Transfer and Capital Expenditure have a significant positive effect on the financial performance of local governments.

The Effect of Effectiveness and Contribution of Local Tax Revenue to Local Government Revenue of Bandung District

Rina Amalia Putri Wahyuni — 2020-12-12

This research is a quantitative descriptive research. This research aims to determine the level of effectiveness and contribution of local taxes to the Local Government Revenue of Bandung District. Subjects in this research is Bandung District and Local Government Revenue in 2015-2019. This research was conducted by using quantitative methods with a descriptive approach. Sample in this research is 60 months from January 2015 to December 2019. Multiple linear regression was used in data analysis using SPSS Version 25.0. The results of this study indicate that the Effectiveness of Local Taxes (X₁) partially has no significant and positive effect on local government revenue (Y). While the Local Tax Contribution (X₂) is partially positive and significant effect on Local Government Revenue (Y) of 23,24%. Simultaneously the Effectiveness and Contribution of Local Taxes affect on Local Government Revenue was 25,6% while 74,4% was influenced by other causes outside this research.

Keywords: Effectiveness, Contribution, Local Taxes, and Local Government Revenue

Pengaruh Belanja Pendidikan, Belanja Kesehatan Dan Belanja Perumahan Dan Fasilitas Umum Terhadap Indeks Pembangunan Manusia (Studi Kasus Pada Pemerintah Daerah Kabupaten Cianjur)

Muhammad Ade Fajar — 2020-12-12

This study aims to determine the effect of education expenditure, health expenditure and housing and public facilities expenditure on the human development index in the Cianjur Regency Government during 2014-2019. The sample is budget realization report and human development index data for 6 years. Data analysis technique used is multiple linear regression analysis SPSS 25.00. The result of this study showed education expenditure, health expenditure and housing and public facilities expenditure simultaneously has positive and significance effect 37,2% of human development index, while 62,8% are effected by other factors. Parcial test result, education expenditure has significant effect of human development index. While health expenditure and housing and public facilities expenditure do not effect of human development index.

Key word: Education Expenditure, Health Expenditure, Housing And Public Facilities Expenditure, Human Development Index

Analisis Faktor-Faktor Penyebab Keterlambatan Penyerapan Anggaran (Studi Kasus Pada Balai Besar Wilayah Sungai Citarum Kementerian PUPR)

Syafira Rizka Nurwidya — 2020-12-12

Central government spending is the largest component in terms of state spending and has an important role in determining national output. Ideally, the increase in state expenditure can follow a responsive absorption pattern both in central government spending and for transfers to regions. The absorption of the accumulated budget at the end of the year indicates that budget execution is not yet optimal. Fiscal year 2018 in Balai Besar Wilayah Sungai Citarum (BBWS Citarum) not performed optimally. The delay in budget absences is too high at Balai Besar Wilayah Sungai Citarum (BBWS Citarum). This study aims to analyze the factors that cause budget shortages at Balai Besar Wilayah Sungai Citarum (BBWS Citarum) for the 2018 fiscal year. This research uses a credibility test with triangulation techniques. The research method used is a qualitative method. The results shows that the budget allocation in the 2018 fiscal year was caused by four factors, namely planning, implementation, human resources, and goods / services procurement.

Pengaruh Perubahan Tarif Terhadap Kepatuhan Wajib Pajak UMKM Sebelum Dan Sesudah PP No. 23 Tahun 2018 Di Kota Bandung (Studi Kasus Wajib Pajak UMKM Pada KPP Pratama Bojonagara Dan KPP Pratama Cibeunying)

Anjani Yulizar — 2020-12-12

APBN funds in Indonesia come from three types of revenue sources. The biggest source is from tax revenue. The government issued a policy, namely PP No. 23 of 2018 at a rate of 0.5%. The government reduced the tax rate to 0.5% because the government predict that it would potentially increase the growth of taxpayers. On the other hand, it will decline the state cash receipts. This study aims to determine the effect of changes in tariffs on MSMEs taxpayer compliance. This type of research is quantitative comparative research. The population of this study is the Tax Office in Bandung. The sample using the purposive sampling method which is KPP Pratama Bojonagara and KPP Pratama Cibeunying. The data used in this study is secondary data in the form of tax revenue reports and taxpayer compliance for the years 2018-2019 obtained from KPP Pratama Bojonagara and KPP Prtama Cibeunying. The data analysis techniques used in this study are descriptive statistics, normality test, paired t-test, and wilcoxon sign rank test. The results of the study show that changes in tax rates have a significant effect on taxpayer compliance with the result of decreased revenues with an average value Rp1,112,510,309.06 and an increase in taxpayer compliancewith an average value of 757 taxpayers or 6.6%.

Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Target Penerimaan Pajak Reklame Di Kota Bandung

Rusita Pratama — 2020-12-12

One of the efforts made by the City Government of Bandung in maximizing Regional Original Income is by optimizing local tax revenue, especially the billboard tax. In Bandung, the advertisement tax revenue is still far from the target set because there are many unlicensed or illegal billboards that cannot be taxed. The purpose of this study was to analyze the effect of population, industry, and per capita income on advertising tax revenue targeting. This type of research is quantitative research. Sources of data used in this study are secondary data. The method used in this study is Multiple Linear Regression Analysis and analyzed using the SPSS version 26 software program. The results of this study indicate that the population, number of industries and income per capita are not proven to have a positive effect on the target setting of advertisement tax revenue.

Optimalisasi BMD Pemprov Jabar melalui KSP dengan Badan Usaha Dibandingkan dengan Dikelola melalui Pola BLUD (Studi Kasus pada GOR Saparua)

Zalfa Rofia Maulidina — 2020-12-12

This study aims to find the most appropriate form of utilization operator for GOR Saparua. In order to achieve a balance of social and economic functions, an ideal and effective form of management is needed for Saparua. According to Permendagri No.19 of 2016, one form of utilization of BMD is the coorporation with Business Agencies, where Saparua will be seen as a source of income. Saparua also provide services to the community so that its utilization will be compared with the form of management by BLUD which is social but also implements business practices. This study uses a credibility test with triangulation techniques. The research method used is a qualitative method with a descriptive approach. The results of this study indicate that the projected income and operating costs are in deficit, whether managed by the Business Agencies or BLUD. If look by conditions and facilities, it would be more suitable to be managed by BLUD because to cover the deficit in operational costs, it can only be helped from the Government budget).

Implementasi Kebijakan dan Sistem Pengendalian Manajemen EBudgeting dalam mewujudkan Good Governance (Studi Kasus Pada Pemerintah Kota Bandung)

Reviona Juliar — 2020-12-12

Bandung Municipality Government implemented E-Budgeting in the 2017 fiscal year. This study focuses on the application of E-Budgeting in Bandung Municipality as an objective to describe, analyze, and find out the factors that become obstacles to the implementation of E-Budgeting, how the process of E-Budgeting operationalization is and how the effects of policies and management control systems of E-Budgeting in realizing Good Governance is. This research is conducted in Bandung Municipality Government agencies related to the planning and budgeting process. This research is conducted using qualitative methods, carried out by in-depth interviews with parties or officials who are competent in planning and budgeting. This study uses a credibility test with triangulation techniques and membercheck. The results show indicate that the variables of bureaucratuc structure, resources, communication, and disposition have gone well. And E-Budgeting management control system that focuses on the implementation of an organizations strategy that has been tunning effectivity and efficiently. The success of the policy of E-Budgeting implementation and its management control system can be proven by the realization of transparency that is carried out in accordance with Undang-undang No. 14 of 2008, accountability in the preparation of the APBD is more accountable and more measurable, and the effectiveness of the APBD that is carried out on time and managed to make efficiency in the budget.

Pengaruh Kepatuhan Wajib Pajak UMKM Berdasarkan PP Nomor 23 Tahun 2018 Terhadap Penerimaan Pajak Di KPP Pratama Bojonagara

Cindy Amanda — 2020-12-12

Type of research is quantitative. The population in this research are MSME taxpayer at KPP Pratama Bojonagara. The sample is set by incidental technique with as 100 MSME taxpayer respondents. The source of the data used in this research are primary data and secondary data. Data collection techniques in this research using questionnaires. This research uses statistical tools to process data, namely SPSS version 25. The results of this research prove that there is an effect of MSME taxpayer compliance based on PP No. 23 of 2018 on tax revenue at KPP Pratama Bojonagara. The results of the determination coefficient prove that the compliance of MSME taxpayers based on Government Regulation Number 23 of 2018 on tax revenue at KPP Pratama Bojonagara has an effect of 21.3% while the rest 78.7% is influenced by other variables.

Analisis Faktor – Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintah Kota Cimahi

Rika Septi Rahmawati — 2020-12-12

This study aims to determine the effect of budget planning, budget implementation, regulation, human resources, and procurement of goods and services to the absorption of the expenditure budget in Government of Cimahi. And to find out the obstacles that cause the absorption of the budget and how the solution are to overcome these obtacles. This research is a quantitative research. The data source used is primary data obtained through questionnaire and interviews. The questionnaires will be distributed to 27 Regional Apparatus Organization (OPD) in the Government of Cimahi. The analysis technique used is multiple linear regression analysis. The result of the research partially show that budget planning, budget implementation, regulation, and human resources have no effect on the absorption of the expenditure budget in the Government of Cimahi. Meanwhile simultaneously it shows that budget planning, budget implementation, regulation, human resources, and procurements of goods and services have a positive and significant effect on the absorption of the expenditure budget in the Government of Cimahi.

Pengaruh Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap Penerimaan Pajak Daerah di Kota Bandung

Tasha Nurafifah — 2020-12-12

Local tax revenue in Bandung are still not maximal due to some contraints, especially for land and building tax if rural and urban sectors and also land and building title transfer tax. Therefore, BPPD is trying to solve problem by implementing several policies that make it easier for taxpayers to pay taxes. The purpose o this study was to find out the effect of the land and building tax o rural and urban sectors and land and building title transfer tax revenue to local tax revenue in Bandung in 2015-2019, both partially and simultaneously. The research method used in this study is a quantitative method with a descriptive approach. The type o data used is quantitative data, documentary data, and subject data. The sample is this study was 60 months from January 2015 to December 2019. The data analysis method used is multiple regression analysis. The result of this study shows that the land and building tax of rural and urban sectors and land and building transfer tax revenue have a significant and positive effect both partially and simultaneously on local tax revenue in Bandung City.

Audit Sistem Informasi E-Government Menggunakan Framework COBIT 4.1 (Studi Kasus Pada Pemerintah Daerah Kabupaten Bandung Barat)

Aditia Ramdan — 2020-12-12

In the current era of globalization, the progress of Information Technology (IT) is very rapid making Information Technology also an enabler in the Government to improve efficiency, effectiveness, transparency and accountability of government administration. West Bandung Regency Government has implemented E-Government in carrying out the administration. In its implementation, the KBB Local Government e-Government still has various problems, one of which is that the public service applications that are not integrated with the KBB Local Government e-Government. This indicates that the level of E-Government governance in the KBB Regional Government has not been maximized. Therefore, it is important to conduct an Information System Audit to assess how mature IT e-Government Governance is in the KBB Regional Government so that IT Risk does not have a broad impact. This SI audit is carried out based on the COBIT 4.1 framework, because COBIT is specifically used to measure and assess IT Governance and management of an agency or organization. This SI audit refers to 7 IT Processes related to E-Government namely, PO1, PO4, PO7, AI2, AI3, DS1, DS7, ME2 and ME4. Data collection is done by observation, interviews, gathering documentation and questionnaires in the form of KKA.