ANALYSIS ON TAXATION ASPECTS IN PUBLIC SERVICE AGENCIES

As far as early November 2012, there were 143 Public Service Agencies in various types of service, i.e. health (hospitals), education (universities), research and examination institutions, fund managements, and finance managements (roll over funds for micro-small-medium business, loans, and housing savings). That number would increase in line with the Government's support for the establishment of Public Service Agencies as an effort to advance services to the society. The Public Service Agency would earn its income and spend its funds either for the purposes of investment need or routine finance. Public Service Agencies was not a profit oriented organization but it run its activities flexibly in accordance with efficiency and productivity by implementing a healthy business practice. In line with the valid rules of taxation in Indonesia, over every matters (in the form of goods, services, activities, events) may be subject of tax. Thus, Public Service Agency could be subjected of tax based on the activities that it does. There are several types of taxes, i.e. the income tax, value added tax, sales tax on luxury goods, land and building tax, and others. This article discussed the various aspects of taxation that exist in the public service Agencies. In fact, not all public service institutions have the same service types. That’s why not all aspects of taxation were found in every public service institutions. As a public service institution, which claimed to be efficient and productive, it should have owned good and integrated systems. It would have an impact on the amount of the tax increase and its tax administration could be integrated

ANALISIS PEMETAAN PERMASALAHAN PEMBUKUAN UMKM DI DAERAH ISTIMEWA YOGYAKARTA

This study aims to map the condition of MSMEs in the Special Region of Yogyakarta. This study uses MSME respondents in DIY. The selection of respondents was based on the rapid development of MSMEs and was proven to have survived during the monetary crisis and various eruptions and earthquakes. The number of respondents in this study is 65 MSMEs. Data collection is done through questionnaires and direct interviews with respondents. The results of the study show that the MSMEs studied were micro-business groups based on the criteria of the Central Bureau of Statistics and the UMKM Law. Another result of this study is the level of knowledge of MSMEs in terms of accounting is very limited so that the financial statements produced are not in accordance with the standards. A further consequence is that banks doubt financial information made by borrowers. The implication of this research is that the government must educate MSMEs in understanding financial statements. The results of the study in the form of mapping of bookkeeping for MSMEs can be the basis for further research. Research on understanding accounting can be done using experimental methods so that MSMEs can apply research results to their business decision making

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The objective of this study is to identify the significant determinants of capital structure of the listed manufacturing companies in Indonesian Stock Exchange (IDX). This study used a panel data including 15 manufacturing companies in consumer goods industry in Indonesian StockExchange for the period of 2011-2015. Haussmann test was conducted to choose between Fixed Effect and Random Effects model. Results justified the use of Fixed Effect model. Test results indicate that business risk and firm size have positive influence on capital structure. However,asets growth, asets structure, and profitability have no influence on capital structure

Incorporating Intellectual Property Rights and E-Commerce: Supply Chain Strategy to Strengthen the Competitiveness of SMEs

Abstract- This research aims to analyze the use of e-commerce and Intellectual Property Rights (IPR), especially the supply chain strategy for Small Business Enterprises (SMEs) as an effort to strengthen business competitiveness. This study uses an experimental design by providing intervention to respondents. Descriptive analysis was carried out to reflect the data obtained from the process of identifying the profiles of several SMEs and this study involved 40 SMEs in Yogyakarta. The data was processed using inductive analysis with paired sample t-test to find out the difference between e-commerce insights and IPR ownership before and after the experiment. One-Sample Kolmogorov Smirnoff is used to test data normality to determine different types of tests. The findings demonstrate that there are significant differences before conducting the experiment and after. The research shows that communication is a key tool ensuring the efficiency of supply chain cooperation as perceived seriously by the SME. The experiment indicates the significant level of 0.003 is lower than alpha of 0.05 for e-commerce. While the ownership of IPR such as trademarks showed significant gains as well, as indicated by the significant level 0.000 lower than alpha 0.05. The result of experimental method has made marketing techniques with e-commerce and IPR ownership

Perancangan sistem informasi pengajuan dan simulasi perhitungan kredit oleh nasabah berbasis android pada Bank BJB Cabang Soreang Bandung

A loan or credit is a form of banking service. The rapid development of digital technology has encouraged the banking industry to implement digitalization in its services, including customer credit services to improve the quality of its services. Bank BJB Soreang Branch already has a digital application for credit services for customers. However, this application does not yet have features that makes it easy for customers to apply and simulate credit calculations by themselves. This study aims to design an information system for submitting and simulating credit calculations by customers at Bank BJB Soreang Branch. To develop this information system, UML diagrams are used as the modeling method and the prototype method as the design method. This android-based system was built using Kodular and FireBase software as the database. The results of this study are in the form of an application designs that can be used at Bank BJB Soreang Branch to assist state civil servants and retirees in applying for and conducting credit simulations independently so that the service for the customer credit application process at Bank BJB Soreang Branch is even better

Perancangan sistem informasi pengajuan dan simulasi perhitungan kredit oleh nasabah berbasis android pada bank BJB Cabang Soreang Bandung

A loan or credit is a form of banking service. The rapid development of digital technology has encouraged the banking industry to implement digitalization in its services, including customer credit services to improve the quality of its services. Bank BJB Soreang Branch already has a digital application for credit services for customers. However, this application does not yet have features that makes it easy for customers to apply and simulate credit calculations by themselves. This study aims to design an information system for submitting and simulating credit calculations by customers at Bank BJB Soreang Branch. To develop this information system, UML diagrams are used as the modeling method and the prototype method as the design method. This android-based system was built using Kodular and FireBase software as the database. The results of this study are in the form of an application designs that can be used at Bank BJB Soreang Branch to assist state civil servants and retirees in applying for and conducting credit simulations independently so that the service for the customer credit application process at Bank BJB Soreang Branch is even better

MENILAI DAMPAK RASIO KEUANGAN TERHADAP PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT DI YOGYAKARTA

This study aims to analyze financial ratios that affect the amount of credit distribution at Bank Perkreditan Rakyat (BPR)in Yogyakarta.The ratios used are return on assets(ROA), non-performing loans (NPL), capital adequacy ratio (CAR), loan to deposit ratio (LDR). With Haussman test, the appropriate regression model to predict the effect of financial ratios on the amount of credit distribution is an estimation model of Random Effect.The test results indicate that return on assets (ROA) and non performing loans (NPL) each have a significant negative effect on the amount of credit distribution. However,capital adequacy ratio (CAR) and loan to deposit ratio (LDR) each have a significant positive effect on the amount of credit distribution

Can Poverty Be Eradicated? An Islamic Perspective

The research aims to describe poverty and strategic solutions in an Islamic perspective in Indonesia. The data sources from several literatures including the Qur'an, al-Hadith, books, and journals. The research uses a qualitative method and triangulation analysis technique as a strategy in data validity from data sources and themes coherently. The results of this study recommend that Islamic sharia is one of solution for poverty, both natural, cultural and structural poverty. The mechanism of Islamic sharia in overcoming poverty is to ensure the fulfillment of primary needs, ownership regulation, employment availability and provision of access to education. The mechanism will function properly on the condition that the state must be fully responsible with the support of the sharia system such as the judiciary, honest apparatus and governance of the state treasury (baitul mal) based on Islam. This research is expected to add insight into Islamic economics and futher research

Implementation of financial report and taxation training: performance of MSMEs in Special Regions Yogyakarta

This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report their taxes. Tax is perceived as an expense which results in a reduced profit. However, financial reports and knowledge of taxation are required when applying for bank loans and obtaining government incentive funds. With training in the preparation of financial and tax reports, MSMEs are aware of the importance of financial and tax reports. Financial reports, NPWP, and tax return (SPT) filling are factors that can improve their business performance

ANALYSIS OF THE ROLE OF TOURISM IN POVERTY REDUCTION IN WEST JAVA

Poverty reduction is not usually at the heart of the tourism agenda. Yet tourism is significant in many poor countries and is already affecting the livelihoods of millions of poor people, positively and negatively. Poverty reduction requires pro-poor growth. Concerted effort is needed to maximize the contribution of tourism to this. Pro-poor tourism (PPT) interventions aim to increase the net benefits for the poor from tourism, and ensure that tourism growth contributes to poverty reduction. PPT is not a specific product or sector of tourism, but an approach. PPT strategies aim to unlock opportunities for the poor whether for economic gain, other livelihood benefits, or participation in decision-making. Pro-poor tourism overlaps with, but is different from, the ‘sustainable tourism agenda. Pro-poor focuses more on countries of the South, not on mainstream destinations in the North. Poverty is the core focus, rather than one element of (mainly environmental) sustainability