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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENGGUNAAN SISTEM LISTRIK PRABAYAR SEKTOR RUMAH TANGGA DI WILAYAH SEMARANG SELATAN Wibowo, Puji; Lubis, Nawazirul; Farida, Naili
Jurnal Ilmu Administrasi Bisnis Volume 2, Nomor 3, Tahun 2013
Publisher : Departemen Administrasi Bisnis, FISIP Universitas Diponegoro

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Abstract

This study aims to determine the most dominating factor between psychological factors, social factors, and personal factors / personal in influencing decisions PLN use prepaid electricity system and also to know the perceptions of consumers about prepaid electricity system. The research was conducted through descriptive research. The number of samples in this study amounted to 94 respondents were taken by purposive sampling technique. Measurement scale with a Likert scale. Data collection by interview using a guiding question and questionnaires. Analysis of the test data using factor analysis with SPSS 16.0.Statistical calculations it can be concluded that the personal factor variables / personal (X3) dominance is very strong, with the acquisition of a value of 0766. Psychological factor variable (X1) strong dominance, with the acquisition value of 0.692. Variable social factors (X2) dominance is strong enough, the acquisition value of 0.515.The conclusion is that the respondents felt a strong psychological factor in the decision category of prepaid electricity use, social factors in the category is strong enough for the decision of prepaid electricity usage, and personal factors / personal in a very strong category for decisions using prepaid electricity system. PT PLN (Persero) should consider social factors in order to attract more consumers to use or switch to a prepaid electricity system by way of more intensive socialization of the prepaid electricity. It is also recommended to management to improve the ease of the procedure can reload prepaid electricity anytime and anywhere. Improve the management of services to suit customer needs, such as providing complete information on the use of prepaid electricity system and provide ease of provision of purchase of prepaid electricity pulses.
DUALISME KEBIJAKAN PENYETORAN PENERIMAAN NEGARA SEKTOR HULU MINYAK DAN GAS BUMI Wibowo, Puji
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 1, No 1 (2017): Menjadi Pengelola Keuangan Negara yang Unggul
Publisher : Politeknik Keuangan Negara STAN

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Abstract

Transfer or payment policy of national revenue from upstream oil and gas has been interesting to discuss for years. The main issue of this policy is Indonesian government has recognized two models of transfer in oil and gas revenue for national account, which are direct and indirect transfer to national account. Direct transfer is dedicated for oil revenue from Pertamina in Rupiahs, while indirect transfer allows foreign currency (dollars) payments from other sources.This dual policies result in liquidity issues regarding government’s ability to cover liabilities in upstream oil mandated by Production Sharing Contracts (PSC) and regulation. Another issue has been intensively debated with external auditors is national revenue delayed during earning process. By reviewing current business process based on a number of regulations and interviewing with several middle management officers in the Ministry of Finance, we propose two options to consider. First, direct transfer or one-step transfer is modified by gathering all revenue sources from upstream oil and gas either in Rupiahs or dollars. The second model, indirect transfer or two-step transfer gathering all payments from oil and gas lifting in dollars. By considering fiscal impacts of these two alternative payment models, we conclude that the second model is preferable than the first scheme
Transformasi Pelaporan Keuangan Basis Akrual pada Politeknik Keuangan Negara STAN: Sudahkah Tuntas? Wibowo, Puji; Varikha, Naela
SUBSTANSI Vol 2, No 1 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v2i1.276

Abstract

Public Service Agency (BLU) is a special working unit (Satker) which has many flexibilities in terms of revenue and expenditure management. In the light of financial reporting presentation, BLU must comply with PSAP Number 13 which requires single reporting only. Polytechnique of State Finance-STAN (PKN STAN) is one of BLU’s under the Ministry of Finance is not under exemption. This research aims to analyse obstacles and key success faced by PKN STAN in presenting BLU’s financial statement for the budget year 2016 and 2017 by using a qualitative exploratory research. Data were obtained by conducting in-depth interviews with key persons in PKN STAN and regulatory body, literature review, observation, and documentation study. The results show that the presentation of PKN STAN financial statement for the year 2016 was not successfully implemented in terms of PSAP 13 compliance. Meanwhile, PKN STAN succeeded in preparing 2017 financial statement by adopting PSAP 13 and supported by Minister of Finance Regulation Number 220 Year 2016 implementation. Significant issues in those two years that became lessons learned were credible regulation, human resource, integrated system, and communication. It is concluded that integrated system and internal auditor involvement are the most challenge policy in the near future
MENAKAR IMPLIKASI GOVERNMENT SPENDING SEKTOR HULU MIGAS Wibowo, Puji
SUBSTANSI Vol 1, No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v1i1.209

Abstract

Upstream oil and gas in Indonesia has been very popular since the first implementation of Production Sharing Contract (PSC) in 1970s. One of the attractivenesses of Indonesian PSC is contractors shall not be burden by indirect taxes and other charges if they succeed to economically produce oil or gas and surrender to government. The mechanism of indirect taxes and other charges payment by Indonesian Government is not an ordinary system. The cash disbursement for fulfilling government’s liabilities in upstream oil and gas sector is taken out from Oil and Gas Account, which is beyond form General State Account. This study attempts to analyze a number of problems arise in this off-budget scheme. This paper is also trying to evaluate established government expenditure regime in order to formulate recommendation. Based on our research, we conclude that policy concerning budget planning, execution, and reporting should be reconsidered, by taking fiscal impact into account, to improve the level of accountability and transparency
Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector Wibowo, Puji; Rahmawati, Ai
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.18042

Abstract

Many argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and partially influence voluntary auditor switching by auditee. We use public companies from financial services listed in Indonesian Capital Market over period 2011-2016 as research objects. We conduct logistic regression to reveal whether relationship between those variables exists. Based on our analysis, we conclude that those four independent variables have no significant impacts on voluntary auditor rotation. This result not only confirms some previous studies but also contrary with a number of former researches. Therefore, we suggest that future research shall take other variables into account such as good corporate governance components to obtain more convincing results
Menuju Kebijakan Akuntansi yang Paripurna: Studi Kasus Penerimaan Negara Bukan Pajak Sektor Hulu Migas Wibowo, Puji
Balance Vocation Accounting Journal Vol 3, No 1 (2019): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v3i1.1943

Abstract

Kebijakan akuntansi pendapatan non-pajak minyak dan gas adalah salah satu masalah yang paling kontroversial dalam laporan keuangan pemerintah selama bertahun-tahun. Perdebatan lama muncul karena perselisihan antara BPK dan pemerintah. BPK berpendapat bahwa pemerintah harus menerapkan metode bruto dalam pengakuan pendapatan sementara yang kemudian lebih memilih untuk mengadopsi metode neto. Masalah ini menjadi lebih menarik untuk dibahas sejak berjalannya era basis akrual pada awal 2015. Penelitian sebelumnya oleh Yuwana et al. (2016) menemukan bahwa penerapan basis akrual untuk pelaporan keuangan pemerintah tidak sepenuhnya sesuai dengan praktik umum. Mereka berpendapat bahwa penerapan metode neto dianggap kurang akuntabel karena tidak mencatat pendapatan dan biaya yang relevan. Setelah melakukan sejumlah langkah penelitian dengan mewawancarai dan berdiskusi dengan orang-orang kunci di jajaran Kementerian Keuangan dan SKK Migas, kami percaya bahwa pemerintah telah menerapkan basis akrual dengan metode bruto sejak pengalaman pertama tahun 2015. Temuan ini didukung oleh penyajian pendapatan dan pengeluaran secara terpisah dalam Laporan Operasional. Penelitian ini mengungkapkan bahwa terdapat beberapa masalah untuk dipertimbangkan dengan hatihati di masa depan, seperti pengakuan cost recovery sebagai pengeluaran dan penerimaan pendapatan menggunakan pendekatan gross revenue. Dengan mengadopsi pendekatan gross revenue, pengungkapan transaksi keuangan dalam minyak dan gas hulu dapat dianggap lebih komprehensif, yang mencerminkan semua aspek industri. Penelitian ini menyimpulkan bahwa pemerintah akan mempertimbangkan untuk merevisi peraturan yang ada mengenai prinsip-prinsip akuntansi pendapatan non-pajak minyak dan gas
GELIAT PROVINSI KALIMANTAN TIMUR PASCA PEMEKARAN DAERAH Pujianty, Diana; Wibowo, Puji
JURNAL RISET PEMBANGUNAN Vol 1, No 2 (2019)
Publisher : BADAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI KALIMANTAN TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.067 KB) | DOI: 10.36087/jrp.v1i2.33

Abstract

ABSTRAK Kalimantan Timur terkenal sebagai daerah yang kaya akan sumber daya alam, khususnya yang terkait dengan kehutanan, pertambangan, perikanan dan minyak dan gas. Sejak 2012, provinsi ini telah dibagi menjadi dua wilayah, Kalimantan Timur dengan 10 kabupaten / kota dan provinsi baru, Kalimantan Utara telah mengelola 5 kabupaten/kota. Kinerja Anggaran Daerah (APBD) telah dipengaruhi oleh kebijakan ini. Penelitian ini bertujuan untuk memberikan analisis perbandingan mengingat kinerja anggaran daerah dan daerah sebelum dan sesudah ekspansi Kalimantan Timur. Hasil penelitian menunjukkan bahwa ditinjau dari perspektif APBD provinsi, terdapat perbedaan statistik antara periode sebelum dan sesudah pemekaran provinsi. Perbedaan tersebut terutama ditemukan dalam dengan rasio desentralisasi, rasio interdependensi, rasio belanja modal, dan rasio pengeluaran tak terduga. Keempat jenis rasio tersebut menunjukkan performa yang semakin baik pada masa sesudah pemekaran daerah. Studi ini juga menunjukkan hasil bahwa ditinjau dari perspektif APBD kabupaten/kota yang berada dalam wilayah administrasi Provinsi Kalimantan Timur, tidak terdapat perbedaan kinerja APBD yang signifikan secara statistik antara periode sebelum dan sesudah pemekaran. Kata kunci: kinerja APBD, pemekaran daerah, rasio keuangan. ABSTRACT East Kalimantan is well-known as a natural resources-rich region, particularly associated with forestry, mining, fishery and oil and gas. Since 2012, this province has been splited into two regions, East Kalimantan with 10 regencies/municipalities and the new province, North Kalimantan has administered 5 cities. Regional Budget (APBD) performances have been affected by this policy. This research aims to provide comparison analysis in the light of regional and local budget performance before and after East Kalimantan expansion. It is confirmed that from budget province perspective, there were statistically differences between pre-expansion and post-expansion periods. Those differences were associated with decentralization ratio, interdependency ratio, capital expenditure ratio, and unexpected expenditure ratio in East Kalimantan budget. Meanwhile, it has been discovered that there were no statistically differences between pre-expansion era and post-expansion era in terms of budget performances in East Kalimantan?s regencies/municipalities.Keywords: APBD Performance, regional expansion, financial ratio.
MEMBUMIKAN LAPORAN KEUANGAN UNTUK PENGHAFAL AL-QURAN Wibowo, Puji; Khizazi, Ahmad; Mabrur, Azaz
Journal of Dedicators Community Edisi Khusus Hasil SEMBADHA 2019
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v3i3.1037

Abstract

Alquran-based educational institutions are one of the most important supplier of the nation's generation of noble character, love of the motherland, and global outlook. The survival of these educational institutions is determined, among other things, by the organization's sound and transparent financial management. Financial reports are an instrument for educational institutions to evaluate performance and plan activities that are realistic and adaptive to change. Islamic Education Foundation Islamic Boarding School Alquraniyah (YPI-PPA) East Jurangmangu, Pondok Aren, South Tangerang has the responsibility to give birth to the nation's cadres who are polite, love the Koran, and ready to contribute to the wider community. Fostering financial management, especially in preparing financial statements, is crucial for stakeholders who need a guarantee of business continuity from the educational institution. The synergy between students and lecturers at the State Financial Polytechnic STAN has sought to raise awareness for YPI-PPA employees to begin cleaning up in preparing financial reports that are more comprehensive, accountable, and provide full information for decision makers.
PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? Isamah, Tezza Abdu; Wibowo, Puji
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): IJAG DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.39

Abstract

Student perceptions towards accountant profession have been extensively discussed in many literatures. Along with an increase of central government financial reporting?s (LKPP) quality in Indonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. This research aims to investigate how regular students and civil servant students in Polytechnic of State Finance STAN (PKN STAN) perceive the government accountant profession. By using convenience sampling method, we found 208 respondents who answered our questionnaire adequately. This study suggests both groups agree that government accountants are still needed to support national budget accountability. Regular students are relatively motivated to be government accountants than officer students. Unexperienced students are better-off in knowledge about government accountants, while civil servant students have stronger motivation to permanently work in government sector than regular students. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduates becomes an interesting policy implication in upcoming years.