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Akhmad Solikin

Politeknik Keuangan Negara STAN, Accounting, Faculty Member

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Papers by Akhmad Solikin

Pengembangan Usaha Pengelolaan Sampah Pada Badan Usaha Milik Desa (BUMDes) Sinergi Kabupaten Purwakarta dengan Business Road Map

Eqien, Sep 4, 2023

Waste is an environmental problem which has been urgent to solve, including in Purwakarta Distric... more Waste is an environmental problem which has been urgent to solve, including in Purwakarta District which are implementing several programs to overcome it. One of the programs is waste bank which is implemented by community organizations. This article analyses a business plan for waste management managed by Village-Owned Enterprise (BUMDes) Sinergi, Purwakarta District. Data collection methods were interviews, field observations, comparative study, and literature studies. Data analysis for business development strategy was using Business Road Map (BRM). Research succeeded to identify fifteen elements of BRM. BUMDes Sinergy in the early steps is advised to focus on collecting and sorting inorganic waste, especially plastic waste which is more expensive, by implementing waste to charity and waste bank mechanisms. In the medium term, business could be developed by processing organic waste to fertilizer and inorganic waste to plastic ore or upscaling waste to recycled products which have higher value added.

ANALISIS PERBANDINGAN PERTUMBUHAN PENJUALAN KENDARAAN BERMOTOR TERTENTU SEBELUM DAN SETELAH INSENTIF PPnBM DTP

Jurnal Informasi Perpajakan, Akuntansi dan Keuangan Publik/Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, Jan 31, 2024

The pandemic has stifled the national economy and urged the government to take fiscal action to s... more The pandemic has stifled the national economy and urged the government to take fiscal action to save the economy. One of them is a tax incentive for four-wheeled vehicles called Pajak Penjualan atas Barang Mewah Ditanggung Pemerintah (PPnBM DTP). The research used a quantitative method in the form of a paired sample t-test to explore the effect of PPnBM DTP on vehicle sales growth and determine the relationship between PPnBM DTP and PPnBM Dalam Negeri. The data used is secondary data in the form of PPnBM values from Laporan Keuangan Pemerintah Pusat and sales of car units sourced from Gaikindo by separating the vehicles to control group and treatment group. It was concluded that PPnBM DTP had an effect on the sales value of all cars that received tax reduction facilities through a significant increase in the treatment group as evidenced by the p value of 0,000. In its implementation, there are several factors that can influence the level of public consumption, including their preferences in purchasing vehicles, brand loyalty, availability of new variants, and the economic conditions of consumers themselves.

Village Funds, Business Model Preference, Participatory Approach and Elite Capture in Two Village-Owned Enterprises in Bogor Regency

International Journal of Economics, Business and Accounting Research, Mar 23, 2022

Government Revenue and Government Spending Nexus: A Testing Hypothesis for Indonesia

Jurnal Borneo Administrator

There are still differences of opinion about the connection between government expenditure and re... more There are still differences of opinion about the connection between government expenditure and revenues. This study aims to test hypotheses related to the direction of the relationship between Indonesian government revenues and expenses. By utilizing quarterly time-series data in the period 1969: q2 – 2020: q4, the test was implemented using the Vector Autoregressive (VAR) model. The test results show that an increase in total government revenue and tax revenue causes an increase in government spending during the study period. The results of this study provide supporting evidence for the revenue-and-expenditure or tax-and-spending hypothesis for the Indonesian government budget. The implication is that the government budget is always in deficit, and the need for financing (i.e., loans) is unavoidable

Edukasi Penyusunan Laporan Keuangan UMKM Pada Usaha Sokasi di Kabupaten Buleleng

DHARMA BAKTI

SMEs entrepreneurs could use gadget to promote their businesses, to communicate with consumers an... more SMEs entrepreneurs could use gadget to promote their businesses, to communicate with consumers and suppliers, and to sale. In addition, the SMEs entrepreneurs could also utilize their gadgets to compile financial reports by using free applications available in the market. This article reports a community empowerment activity in order to help SMEs assemble financial report by using Akuntansi UKM application. A partner for the community empowerment activity is an entrepreneur of sokasi craft which is located in Buleleng District, Bali Province. For the education activity, a poster was created to help explain benefits and importance of financing reports, types of financial reports, and separation between private and business money. More detailed explanation for accounting processes is presented in a video which is then uploaded to social media.

Financial Inclusion and Human Development in Indonesia

Sistem Ekonomi Indonesia

Widina Bhakti Persada Bandung, Jun 29, 2021

The Influence of Capital Efficiency and Education Spending on Indonesia’s Economic Growth

International Journal of Economics, Business and Accounting Research (IJEBAR)

The efficiency of translating capital toward economic growth has been contested in Indonesia, esp... more The efficiency of translating capital toward economic growth has been contested in Indonesia, especially when the economic policies could not achieve economic growth targets. In addition, budget allocation for education sector as a human capital investment is substantial and needs to be assessed its the impact on the economic growth. This research examines relationship between capital efficiency measured by the incremental capital output ratio (ICOR) and education spending on economic growth using 2015 to 2019 data for 34 provinces in Indonesia. Analyses were performed using Pearson correlation and panel data regression. The results show that ICOR has a negative correlation with economic growth for majority of provinces. Regression results show that ICOR negatively affects economic growth, while education spending positively affects economic growth, as expected by theory. The results suggest that the government policy to induce economic growth can be achieved by reducing the value o...

Peran Industri Minuman Beralkohol Dalam Perekonomian Indonesia: Analisis Input-Output

JURNAL PERSPEKTIF BEA DAN CUKAI, 2021

Policy to open investment in alcoholic beverage invite pros and cons in the public. The proponent... more Policy to open investment in alcoholic beverage invite pros and cons in the public. The proponents of the policy argue the importance of alcoholic investment from economic point of views. This article aims at analyzing the role of alcoholic beverage industry in Indonesian economy. The data was Input-Output Table of 2016 which was aggregated into 18 industries. Analyzes carried out were output multiplier, employment multiplier, and income multiplier as well as forward and backward linkages. The results of analyzes show that output multiplier is low, employment multiplier is high, and income multiplier is high. In addition, forward and backward linkages are both below one. From these results, it can be concluded that alcoholic beverage industry is not a leading sector in Indonesia and its role is relatively limited. Government should be cautious in opening up investment for the industry for investment, taking into account that the industry’s pulling factor to input providing industrie...

Labour Standards in the Global Supply Chain; Village Fund and Labour Working Hours in Indonesia

International Journal of Supply Chain Management, Oct 10, 2020

Village Funds and Infrastructure Development: Evidence from Indonesia

LINGUISTICA ANTVERPIENSIA, Jun 24, 2021

Micro and Macroeconomic Determinants of Indonesian Government’s Bonds Liquidities in the Secondary Market (2012-2016)

Jurnal Ekonomi Bisnis dan Kewirausahaan, 2019

Despite having registered the trade volume since 2005,…

Forest Valuation Using Travel Cost Method (TCM): Cases of Pahang National Park and Srengseng Jakarta Urban Forest

PLANNING MALAYSIA JOURNAL

This study aims to estimate the economic value of a recreational park by using the travel cost me... more This study aims to estimate the economic value of a recreational park by using the travel cost method (TCM). Case studies have been done for Pahang National Park, Malaysia, and Srengseng urban forest, Jakarta, Indonesia. The data was obtained from a structured interview with visitors. The data was analysed by using Poisson and negative binomial model. Based on the survey result, it is known that the Srengseng urban forest is local public good used by local public residents whereas the Pahang National Park is visited by visitors from all over the world. The frequency determinants of visits to the urban forest are cost, age, occupation, gender, and visitor’s satisfaction; meanwhile, visit the national park is affected by travel cost, age, education, income and number of visits. The TCM method utilized in this research resulted in the Srengseng Urban Forest total economic benefit of RM0.44 million per year and the Pahang National Park total consumer surplus of RM15.3 million.

Indonesia’s anti-corruption policy in a public finance security framework

Pengaruh Karakteristik Perusahaan Dan Beban Iklan Terhadap Tindakan Penghindaran Pajak Pada Perusahaan Manufaktur

This study aims at analyzing the influence of company characteristics and advertising expenses on... more This study aims at analyzing the influence of company characteristics and advertising expenses on the tax avoidance. Object of the study are manufacturing companies listed on the Indonesia Stock Exchange in the period of 2010-2014. Determination of the sample is done by using purposive sampling method by taking into account some characteristics of the companies and their annual reports. By applying panel data regression, it turns out that advertising expense is significant predictor of tax avoidance which is proxied by effective tax rate. Regarding companies' characteristics, liquidity, size, and profit quality influence tax avoidance. Tax administration could use the results from this study to further identify manufacturing companies prone to tax avoidance.

Pembelajaran Pengantar Ilmu Ekonomi: Kurva Laffer Dan Pemanfaatan Aplikasi Excel

The use of spreadsheet has huge potential to enhace experience and learning quality for students.... more The use of spreadsheet has huge potential to enhace experience and learning quality for students. For this reason, it is not surprising that spreadsheet is widely used as a learning tool in academe. This article discusses the use of Microsoft Excel as a learning tool with application for Laffer curve. The Laffer curve is a popular yet controversial tool so that it is very important for students to learn it in Introduction to Economics course to show relationship between tax rate and tax revenue. With reviewing the exisiting literature it is shown origins and prospects regarding the Laffer curve and the possibility of Microsoft Excel for estimating it. Estimating the existence of the Laffer curve can be easily done, but identification of the optimal tax rate and prerequisites for the optimal rate to achieve are beyond the scope of standard Introduction to Economics textbooks. In addition, using real data to construct the Laffer curve make it possible for the students to firstly expos...

The efficiency of the government’s health spending: A case study of Papua Province, Indonesia in 2016

Effects of ICT adoption on small and medium enterprise establishments: Evidence from Indonesia’s provincial data

Village Funds Governance: Asistensi Pengelolaan Keuangan Desa pada Dua Desa di Kabupaten Tangerang

Village funds program is an important step for villages in Indonesia toward achieving greater aut... more Village funds program is an important step for villages in Indonesia toward achieving greater autonomy. To achieve its goals, it is imoerative that village funds are managed according to good governance principles as stipulated in terms of principles of village fund management. One of efforts to comply with the principles is by developing a software called Siskeudes (Village Financial System). To check implementation in the fields and offer assistances if necessary, community services were carried out in two villages in Tangerang District of Banten Province. The results show that villages’ staffs are competence enough for basic use of the software, but more training and coaching is needed. In addition, training and coaching in terms of taxation for village finance and asset management are also essential. Results of this observation are in line with previous studies in which government interventions and community participation are required to achieve village funds governance.

Revealing willingness to pay and willingness to work to avoid deforestation and forest degradation using the contingent valuation method

Die Studie untersucht die Bereitschaft der Lokalbevolkerung, zu einem Programm zur Vermeidung von... more Die Studie untersucht die Bereitschaft der Lokalbevolkerung, zu einem Programm zur Vermeidung von Entwaldung und Waldschadigung beizutragen. Theoretischer Rahmen der Untersuchung ist das Hickssche Wohlfahrtsmas des aquivalenten Uberschusses, wonach Wohlfahrtsanderungen durch Mengenbeschrankungen induziert werden. Basierend auf einer kontingenten Bewertungsstudie in Ost-Kalimantan, Indonesien, wurde gezeigt, dass der potentielle finanzielle Beitrag der lokalen Bevolkerung zum Programm im Vergleich zu alternativen Nutzungsmoglichkeiten sehr gering ist. Groser war indes die Bereitschaft, durch unbezahlte Arbeitszeit einen Beitrag zu dem Programm zu leisten. Die Ergebnisse zeigen, dass die lokale Bevolkerung langfristige Vorteile als Kompensation fur das Programm bevorzugt. Eine breite Stakeholder-Beteiligung fur die Wahl moglicher Kompensationskanale praferiert. Die Zahlungsbereitschaft der Menschen vor Ort ist zudem hoher, wenn sie ihren lokalen Mitburgern vertrauen.

Pengembangan Usaha Pengelolaan Sampah Pada Badan Usaha Milik Desa (BUMDes) Sinergi Kabupaten Purwakarta dengan Business Road Map

Eqien, Sep 4, 2023

Waste is an environmental problem which has been urgent to solve, including in Purwakarta Distric... more Waste is an environmental problem which has been urgent to solve, including in Purwakarta District which are implementing several programs to overcome it. One of the programs is waste bank which is implemented by community organizations. This article analyses a business plan for waste management managed by Village-Owned Enterprise (BUMDes) Sinergi, Purwakarta District. Data collection methods were interviews, field observations, comparative study, and literature studies. Data analysis for business development strategy was using Business Road Map (BRM). Research succeeded to identify fifteen elements of BRM. BUMDes Sinergy in the early steps is advised to focus on collecting and sorting inorganic waste, especially plastic waste which is more expensive, by implementing waste to charity and waste bank mechanisms. In the medium term, business could be developed by processing organic waste to fertilizer and inorganic waste to plastic ore or upscaling waste to recycled products which have higher value added.

ANALISIS PERBANDINGAN PERTUMBUHAN PENJUALAN KENDARAAN BERMOTOR TERTENTU SEBELUM DAN SETELAH INSENTIF PPnBM DTP

Jurnal Informasi Perpajakan, Akuntansi dan Keuangan Publik/Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, Jan 31, 2024

The pandemic has stifled the national economy and urged the government to take fiscal action to s... more The pandemic has stifled the national economy and urged the government to take fiscal action to save the economy. One of them is a tax incentive for four-wheeled vehicles called Pajak Penjualan atas Barang Mewah Ditanggung Pemerintah (PPnBM DTP). The research used a quantitative method in the form of a paired sample t-test to explore the effect of PPnBM DTP on vehicle sales growth and determine the relationship between PPnBM DTP and PPnBM Dalam Negeri. The data used is secondary data in the form of PPnBM values from Laporan Keuangan Pemerintah Pusat and sales of car units sourced from Gaikindo by separating the vehicles to control group and treatment group. It was concluded that PPnBM DTP had an effect on the sales value of all cars that received tax reduction facilities through a significant increase in the treatment group as evidenced by the p value of 0,000. In its implementation, there are several factors that can influence the level of public consumption, including their preferences in purchasing vehicles, brand loyalty, availability of new variants, and the economic conditions of consumers themselves.

Village Funds, Business Model Preference, Participatory Approach and Elite Capture in Two Village-Owned Enterprises in Bogor Regency

International Journal of Economics, Business and Accounting Research, Mar 23, 2022

Government Revenue and Government Spending Nexus: A Testing Hypothesis for Indonesia

Jurnal Borneo Administrator

There are still differences of opinion about the connection between government expenditure and re... more There are still differences of opinion about the connection between government expenditure and revenues. This study aims to test hypotheses related to the direction of the relationship between Indonesian government revenues and expenses. By utilizing quarterly time-series data in the period 1969: q2 – 2020: q4, the test was implemented using the Vector Autoregressive (VAR) model. The test results show that an increase in total government revenue and tax revenue causes an increase in government spending during the study period. The results of this study provide supporting evidence for the revenue-and-expenditure or tax-and-spending hypothesis for the Indonesian government budget. The implication is that the government budget is always in deficit, and the need for financing (i.e., loans) is unavoidable

Edukasi Penyusunan Laporan Keuangan UMKM Pada Usaha Sokasi di Kabupaten Buleleng

DHARMA BAKTI

SMEs entrepreneurs could use gadget to promote their businesses, to communicate with consumers an... more SMEs entrepreneurs could use gadget to promote their businesses, to communicate with consumers and suppliers, and to sale. In addition, the SMEs entrepreneurs could also utilize their gadgets to compile financial reports by using free applications available in the market. This article reports a community empowerment activity in order to help SMEs assemble financial report by using Akuntansi UKM application. A partner for the community empowerment activity is an entrepreneur of sokasi craft which is located in Buleleng District, Bali Province. For the education activity, a poster was created to help explain benefits and importance of financing reports, types of financial reports, and separation between private and business money. More detailed explanation for accounting processes is presented in a video which is then uploaded to social media.

Financial Inclusion and Human Development in Indonesia

Sistem Ekonomi Indonesia

Widina Bhakti Persada Bandung, Jun 29, 2021

The Influence of Capital Efficiency and Education Spending on Indonesia’s Economic Growth

International Journal of Economics, Business and Accounting Research (IJEBAR)

The efficiency of translating capital toward economic growth has been contested in Indonesia, esp... more The efficiency of translating capital toward economic growth has been contested in Indonesia, especially when the economic policies could not achieve economic growth targets. In addition, budget allocation for education sector as a human capital investment is substantial and needs to be assessed its the impact on the economic growth. This research examines relationship between capital efficiency measured by the incremental capital output ratio (ICOR) and education spending on economic growth using 2015 to 2019 data for 34 provinces in Indonesia. Analyses were performed using Pearson correlation and panel data regression. The results show that ICOR has a negative correlation with economic growth for majority of provinces. Regression results show that ICOR negatively affects economic growth, while education spending positively affects economic growth, as expected by theory. The results suggest that the government policy to induce economic growth can be achieved by reducing the value o...

Peran Industri Minuman Beralkohol Dalam Perekonomian Indonesia: Analisis Input-Output

JURNAL PERSPEKTIF BEA DAN CUKAI, 2021

Policy to open investment in alcoholic beverage invite pros and cons in the public. The proponent... more Policy to open investment in alcoholic beverage invite pros and cons in the public. The proponents of the policy argue the importance of alcoholic investment from economic point of views. This article aims at analyzing the role of alcoholic beverage industry in Indonesian economy. The data was Input-Output Table of 2016 which was aggregated into 18 industries. Analyzes carried out were output multiplier, employment multiplier, and income multiplier as well as forward and backward linkages. The results of analyzes show that output multiplier is low, employment multiplier is high, and income multiplier is high. In addition, forward and backward linkages are both below one. From these results, it can be concluded that alcoholic beverage industry is not a leading sector in Indonesia and its role is relatively limited. Government should be cautious in opening up investment for the industry for investment, taking into account that the industry’s pulling factor to input providing industrie...

Labour Standards in the Global Supply Chain; Village Fund and Labour Working Hours in Indonesia

International Journal of Supply Chain Management, Oct 10, 2020

Village Funds and Infrastructure Development: Evidence from Indonesia

LINGUISTICA ANTVERPIENSIA, Jun 24, 2021

Micro and Macroeconomic Determinants of Indonesian Government’s Bonds Liquidities in the Secondary Market (2012-2016)

Jurnal Ekonomi Bisnis dan Kewirausahaan, 2019

Despite having registered the trade volume since 2005,…

Forest Valuation Using Travel Cost Method (TCM): Cases of Pahang National Park and Srengseng Jakarta Urban Forest

PLANNING MALAYSIA JOURNAL

This study aims to estimate the economic value of a recreational park by using the travel cost me... more This study aims to estimate the economic value of a recreational park by using the travel cost method (TCM). Case studies have been done for Pahang National Park, Malaysia, and Srengseng urban forest, Jakarta, Indonesia. The data was obtained from a structured interview with visitors. The data was analysed by using Poisson and negative binomial model. Based on the survey result, it is known that the Srengseng urban forest is local public good used by local public residents whereas the Pahang National Park is visited by visitors from all over the world. The frequency determinants of visits to the urban forest are cost, age, occupation, gender, and visitor’s satisfaction; meanwhile, visit the national park is affected by travel cost, age, education, income and number of visits. The TCM method utilized in this research resulted in the Srengseng Urban Forest total economic benefit of RM0.44 million per year and the Pahang National Park total consumer surplus of RM15.3 million.

Indonesia’s anti-corruption policy in a public finance security framework

Pengaruh Karakteristik Perusahaan Dan Beban Iklan Terhadap Tindakan Penghindaran Pajak Pada Perusahaan Manufaktur

This study aims at analyzing the influence of company characteristics and advertising expenses on... more This study aims at analyzing the influence of company characteristics and advertising expenses on the tax avoidance. Object of the study are manufacturing companies listed on the Indonesia Stock Exchange in the period of 2010-2014. Determination of the sample is done by using purposive sampling method by taking into account some characteristics of the companies and their annual reports. By applying panel data regression, it turns out that advertising expense is significant predictor of tax avoidance which is proxied by effective tax rate. Regarding companies' characteristics, liquidity, size, and profit quality influence tax avoidance. Tax administration could use the results from this study to further identify manufacturing companies prone to tax avoidance.

Pembelajaran Pengantar Ilmu Ekonomi: Kurva Laffer Dan Pemanfaatan Aplikasi Excel

The use of spreadsheet has huge potential to enhace experience and learning quality for students.... more The use of spreadsheet has huge potential to enhace experience and learning quality for students. For this reason, it is not surprising that spreadsheet is widely used as a learning tool in academe. This article discusses the use of Microsoft Excel as a learning tool with application for Laffer curve. The Laffer curve is a popular yet controversial tool so that it is very important for students to learn it in Introduction to Economics course to show relationship between tax rate and tax revenue. With reviewing the exisiting literature it is shown origins and prospects regarding the Laffer curve and the possibility of Microsoft Excel for estimating it. Estimating the existence of the Laffer curve can be easily done, but identification of the optimal tax rate and prerequisites for the optimal rate to achieve are beyond the scope of standard Introduction to Economics textbooks. In addition, using real data to construct the Laffer curve make it possible for the students to firstly expos...

The efficiency of the government’s health spending: A case study of Papua Province, Indonesia in 2016

Effects of ICT adoption on small and medium enterprise establishments: Evidence from Indonesia’s provincial data

Village Funds Governance: Asistensi Pengelolaan Keuangan Desa pada Dua Desa di Kabupaten Tangerang

Village funds program is an important step for villages in Indonesia toward achieving greater aut... more Village funds program is an important step for villages in Indonesia toward achieving greater autonomy. To achieve its goals, it is imoerative that village funds are managed according to good governance principles as stipulated in terms of principles of village fund management. One of efforts to comply with the principles is by developing a software called Siskeudes (Village Financial System). To check implementation in the fields and offer assistances if necessary, community services were carried out in two villages in Tangerang District of Banten Province. The results show that villages’ staffs are competence enough for basic use of the software, but more training and coaching is needed. In addition, training and coaching in terms of taxation for village finance and asset management are also essential. Results of this observation are in line with previous studies in which government interventions and community participation are required to achieve village funds governance.

Revealing willingness to pay and willingness to work to avoid deforestation and forest degradation using the contingent valuation method

Die Studie untersucht die Bereitschaft der Lokalbevolkerung, zu einem Programm zur Vermeidung von... more Die Studie untersucht die Bereitschaft der Lokalbevolkerung, zu einem Programm zur Vermeidung von Entwaldung und Waldschadigung beizutragen. Theoretischer Rahmen der Untersuchung ist das Hickssche Wohlfahrtsmas des aquivalenten Uberschusses, wonach Wohlfahrtsanderungen durch Mengenbeschrankungen induziert werden. Basierend auf einer kontingenten Bewertungsstudie in Ost-Kalimantan, Indonesien, wurde gezeigt, dass der potentielle finanzielle Beitrag der lokalen Bevolkerung zum Programm im Vergleich zu alternativen Nutzungsmoglichkeiten sehr gering ist. Groser war indes die Bereitschaft, durch unbezahlte Arbeitszeit einen Beitrag zu dem Programm zu leisten. Die Ergebnisse zeigen, dass die lokale Bevolkerung langfristige Vorteile als Kompensation fur das Programm bevorzugt. Eine breite Stakeholder-Beteiligung fur die Wahl moglicher Kompensationskanale praferiert. Die Zahlungsbereitschaft der Menschen vor Ort ist zudem hoher, wenn sie ihren lokalen Mitburgern vertrauen.