IDENTIFICATION OF FACTORS INFLUENCING LAND VALUE FOR STATE'S ASSETS MASS APPRAISAL PURPOSES: EVIDENCE FROM INDONESIA

2021 ◽  
Vol 19 (17) ◽  
Author(s):  
Kristian Agung Prasetyo ◽  
Adhipradana Prabu Swasito ◽  
Dhian Adhetiya Safitra
Keyword(s):  
Asset Management ◽  
Structural Equation ◽  
Main Property ◽  
Equation Model ◽  
Land Value ◽  
Limited Capacity ◽  
Property Value ◽  
Property Data ◽  
Directorate General ◽  
Shape Property

Land value is an important element in a decision making. The estimation of land value conducted individually based on comparables. This approach often faces difficulties due to the large quantities of such assets with limited capacity of valuers. This research aimed to build a model to effectively identify the main property attributes that shape property value and quantify the effect of unobserved variables on value. We observed 628 property data in Jakarta collected by the Directorate General of State Asset Management (DGSAM) as part of their valuation activities in 2018. The results of this study provide an evidence that structural equation model (SEM) can be effectively used to identify property attributes that significantly affect property value, particularly for valuing state-owned assets.

IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PROPERTI RESIDENSIAL BERDASARKAN PERSEPSI PENILAI PEMERINTAH

INFO ARTHA ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 55-65
Author(s):  
Edy Riyanto
Keyword(s):  
Structural Property ◽  
Asset Management ◽  
Residential Property ◽  
Property Value ◽  
Statistical Procedures ◽  
Directorate General ◽  
Physical Attributes ◽  
Residential Property Value ◽  
The Government ◽  
Assets Management

State asset management is conducted in a transparent and accountable manner. One notable requirement that has to be met is the value of the assets. Such value is estimated by a qualified government valuer based on certain valuation approaches. This process normally carries a degree of subjectivity. This research uses statistical procedures to identify property attributes that significantly affect residential property value based on the government valuers’ perception. For this purpose, a set of questionnaires was distributed to government valuers who are part of the Directorate General of State Assets Management (DGSAM). These questionnaires contained property attributes identified from the literatures and validated by several property valuers at the DGSAM and PKN STAN. There were 285 valuers who provided their responses in this research, which was slightly higher than the anticipated number of participants. Further analysis from these responses shows that non-structural property attributes, one that are not directly related to property physical attributes, are indicated to be more significant in affecting residential property value. This research however only involves DGSAM’s valuers and thus, is rather limited in nature. The results reported in this paper as such should be interpreted accordingly

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUH MANAJEMEN ASSET PADA PEMERINTAH KOTA LHOKSEUMAWE

2021 ◽  
Vol 5 (1) ◽  
pp. 117
Author(s):  
Yusnidar Yusnidar ◽  
Muammar Khadafi ◽  
Damanhur Damanhu
Keyword(s):  
Information Systems ◽  
Organizational Commitment ◽  
Asset Management ◽  
Structural Equation ◽  
Accounting Information ◽  
Equation Model ◽  
City Government ◽  
Primary Data ◽  
Factors Affecting ◽  
Accounting Information Systems

ABSTRACT This study aims to examine the Factors Affecting Asset Management in Lhokseumawe City Government. The data used in this study are primary data of 102 respondents. Data analysis method in this research uses structural equation model with the help of analysis of moment structure. The results showed that, regional apparatus, regulations, accounting information systems and organizational commitment had a positive and significant effect on asset management in the Lhokseumawe City Government. While accountability does not affect asset management in the Lhokseumawe City Government. Keywords:Quality of Regional Apparatus, Regulation, Accountability, Accounting Information Systems, Organizational Commitment and Asset Management

scholarly journals PERATURAN PERPAJAKAN DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH

2021 ◽  
Vol 7 (2) ◽  
pp. 187-200
Author(s):  
Andri Kamanjaya ◽  
Joko Supriyanto ◽  
Haqi Fadillah
Keyword(s):  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Moderating Variables ◽  
Directorate General ◽  
The Government ◽  
Descriptive Statistical Analysis

ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pemahaman PP No. 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak usaha mikro kecil menengah (UMKM) dengan Pemahaman Insentif PPh Final UMKM Ditanggung Pemerintah sebagai Variabel Moderasi pada Wajib Pajak UMKM di Kota Bogor dan Kabupaten Bogor. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan structural equation model (SEM). Hasil penelitian menunjukkan bahwa pemahaman terhadap PP No. 23 Tahun 2018 mempengaruhi tingkat kepatuhan wajib pajak UMKM. Sementara insentif yang diberikan pemerintah tidak mempengaruhi kepatuhan wajib pajak karena para wajib UMKM masih memiliki kendala dalam menerapkan insentif yang diberikan. Dengan demikian, diharapkan Direktorat Jenderal Pajak (DJP) dapat memberikan pembinaan berupa sosialisasi yang mudah diakses dan dimengerti oleh para wajib pajak UMKM mengenai pentingnya melaksanakan kewajiban perpajakan. Berdasarkan hasil analisis statistik deskriptif dan uji hipotesis dalam penelitian ini masih ditemukan cukup banyak wajib pajak UMKM yang belum memiliki NPWP dan masih kurangnya pemahaman terhadap insentif PPh UMKM ditanggung pemerintah. ABSTRACTThis study aims to examine and analyze the effect of understanding PP no. 23 of 2018 on Micro and Small Business Taxpayer Compliance with Understanding of MSME Final Income Tax Incentives Borne by the Government as Moderating Variables for MSME Taxpayers in Bogor City and Bogor Regency. The sampling technique used in this research is purposive sampling. The data analysis method uses a structural equation model (SEM). The results showed that the understanding of PP no. 23 of 2018 affects the level of compliance of MSME taxpayers. Meanwhile, incentives provided by the government do not affect taxpayer compliance because MSMEs are required to apply the incentives provided. Thus, it is hoped that the Directorate General of Taxes (DGT) can provide guidance in the form of socialization that is easily accessible and easily accessible by MSME taxpayers regarding the importance of implementing taxes. Based on descriptive statistical analysis and hypothesis testing in this study, it was found that quite a lot of MSME taxpayers did not have a TIN and there was still a lack of understanding of the MSME PPh incentives borne by the government.

scholarly journals Analisis User Acceptance dan Usage Atas Implementasi SPAN pada Kementerian Keuangan

2018 ◽  
Vol 3 (4) ◽  
pp. 330-346
Author(s):  
Dwi Ari Wibawa ◽  
Sutiono .
Keyword(s):  
Social Influence ◽  
Structural Equation ◽  
User Acceptance ◽  
Equation Model ◽  
Regional Office ◽  
Performance Expectancy ◽  
Effort Expectancy ◽  
System Use ◽  
Directorate General ◽  
The Impact

The objective of this research is to analyze factors that influence user acceptance and usage of sistem perbendaharaan dan anggaran negara (SPAN) implementation at Finance Ministry of Indonesia. This research examined the impact of performance expectancy, effort expectancy, social influence, facilitating condition and managerial interventions to the attitude toward system use and symbolic adoption. This research is also examined the impact of attitude toward system use to symbolic adoption with technology trust as moderating variable. This study collected the perceptions of 259 SPAN users/operators of 8 regional office of Directorate General of Treasury and State Treasury  Offices of Finance Ministry and analysed using structural equation model approach. The finding suggest that the performance expectancy, effort expectancy, social influence, facilitating condition and managerial interventions have positive and significance impact to the attitude toward system use. The finding also suggest that only social influence and facilitating condition have positive and significance impact to the symbolic adoption. Finally, the finding suggest that technology trust moderates positive and significance impact of attitude toward system use to symbolic adoption..                    Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi penerimaan dan penggunaan Sistem Perbendaharaan Dan Anggaran Negara (SPAN) di Kementerian Keuangan. Penelitian ini menganalisa dampak dari harapan kinerja SPAN (performance expectancy), kemudahan penggunaan SPAN (Effort Expectancy), pengaruh sosial terhadap penggunaan SPAN (Social Influence), adanya fasilitas organisasi terhadap user SPAN (facilitating Condition) dan intervensi pimpinan terhadap penggunaan SPAN (Managerial Intervention) terhadap sikap untuk menyukai SPAN (Attitude Toward System Use) dan menggunakan SPAN secara simbolik (Simbolic Adoption). Penelitian ini juga meneliti dampak dari sikap untuk menyukai SPAN (Attitude Toward System Use) terhadap penggunaan SPAN secara simbolik dengan kepercayaan teknologi (technology Trust)  sebagai variabel moderasi. Penelitian ini mengumpulkan pendapat dari 259 pengguna SPAN / operator dari 10 kantor wilayah dari Direktorat Jenderal Perbendaharaan dan Kantor Pelayanan Perbendaharaan Negara Kemneterian Keuangan dan dianalisis menggunakan pendekatan SEM. Temuan ini menunjukkan bahwa harapan kinerja SPAN (performance expectancy), kemudahan penggunaan SPAN (Effort Expectancy), pengaruh sosial terhadap penggunaan SPAN (Social Influence), adanya fasilitas organisasi terhadap user SPAN (facilitating Condition) dan intervensi pimpinan terhadap penggunaan SPAN (Managerial Intervention) berdampak positif dan signifikan berpengaruh positif terhadap sikap untuk menyukai SPAN (Attitude Toward System Use). Temuan ini juga menunjukkan bahwa hanya pengaruh sosial terhadap penggunaan SPAN (Social Influence), adanya fasilitas organisasi terhadap user SPAN (facilitating Condition) berdampak positif dan signifikan terhadap penggunaan SPAN secara simbolik (Symbolic Adoption). Akhirnya, temuan menunjukkan bahwa kepercayaan terhadap SPAN (Technology Trust) mampu memoderasi hubungan sikap untuk menyukai SPAN (Attitude Toward System Use) dan menggunakan SPAN secara simbolik (Simbolic Adoption).

scholarly journals Antecedents of employee performance in public services

2020 ◽  
Vol 9 (7) ◽  
pp. 12-22
Author(s):  
Andi Tikno Saputro ◽  
Margono Setiawan ◽  
Desi Tri Kurniawati
Keyword(s):  
Job Satisfaction ◽  
Transformational Leadership ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Public Services ◽  
Employee Performance ◽  
Equation Model ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Task Technology Fit

This research conducted to confirm the effect of Task-Technology Fit (TTF), transformational leadership, and job satisfaction on employee performance. The study was conducted on 15 KPPN as an agency of the Directorate General of Treasury, Ministry of Finance in East Java, Indonesia with the method of saturated samples (census) to 412 employees with a Likert scale of five points. Structural Equation Model (SEM) approach used and finally 216 questionnaires processed with AMOS ver. 26. The findings confirm if Task-Technology Fit (TTF), transformational leadership, and job satisfaction have a significant effect on employee performance and job satisfaction as partial mediation in the model. 

scholarly journals Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing

2022 ◽  
Vol 10 (1) ◽  
pp. 8
Author(s):  
Mekar Satria Utama ◽  
Umar Nimran ◽  
Kadarisman Hidayat ◽  
Arik Prasetya
Keyword(s):  
Theory Of Planned Behavior ◽  
Structural Equation Model ◽  
Planned Behavior ◽  
Perceived Risk ◽  
Structural Equation ◽  
Equation Model ◽  
Quantitative Approach ◽  
Research Model ◽  
Compliance Behavior ◽  
Directorate General

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals, so the population of this study comprised of companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and Perceived Risk (X2) significantly influence Attitude (Y1). Furthermore, Attitude (Y1) has a positive and significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The novelties are the development of the Theory of Planned Behavior by involving other variables that affect taxpayer compliance behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as a moderating variable.

scholarly journals THE IMPACT OF PROCEDURAL FAIRNESS AND INTERPERSONAL TRUST ON BUDGETING WORK PRESSURES (At the Regional Financial and Asset Management Revenue Agency On the Island of Java)

2021 ◽  
Vol 8 (11) ◽  
pp. 1-13
Author(s):  
Lilis Sulistyani ◽  
Ifah Lathifah ◽  
Eko Madyo Sutanto ◽  
Ika Swasti Putri
Keyword(s):  
Asset Management ◽  
Structural Equation ◽  
Interpersonal Trust ◽  
Procedural Fairness ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Substantial Impact ◽  
Management Agency ◽  
The Impact

This research empirically investigates the sustainability of the effect of budget participation on the work pressures of the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Java Island. The Revenue Budget on BPPKAD is very likely to cause work pressure for the agency head or the concerned service employee.  The population of this study is an employee of the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Java Island. Sampling using random sampling techniques. Data collected as many as 60 respondents and tested was conducted with a partial least square structural equation model (PLS-SEM) in the form of the warps 3.0 program. The test results proved that budget participation had a causal relationship on procedural fairness and interpersonal trust. Procedural fairness has a significant impact on interpersonal trust and work pressures. Interpersonal trust has a substantial impact on work pressures.

Idiographic Dynamics of Positive Affect in GAD

2020 ◽  
Vol 36 (3) ◽  
pp. 500-509
Author(s):  
Hannah G. Bosley ◽  
Devon B. Sandel ◽  
Aaron J. Fisher
Keyword(s):  
Positive Affect ◽  
Structural Equation ◽  
Alternative Hypothesis ◽  
Equation Model ◽  
Aggregated Data ◽  
Regulatory Strategy ◽  
Constant State ◽  
Automatic Search ◽  
Time Lagged ◽  
Exploratory Procedure

Abstract. Generalized anxiety disorder (GAD) is associated with worry and emotion regulation difficulties. The contrast-avoidance model suggests that individuals with GAD use worry to regulate emotion: by worrying, they maintain a constant state of negative affect (NA), avoiding a feared sudden shift into NA. We tested an extension of this model to positive affect (PA). During a week-long ecological momentary assessment (EMA) period, 96 undergraduates with a GAD analog provided four daily measurements of worry, dampening (i.e., PA suppression), and PA. We hypothesized a time-lagged mediation relationship in which higher worry predicts later dampening, and dampening predicts subsequently lower PA. A lag-2 structural equation model was fit to the group-aggregated data and to each individual time-series to test this hypothesis. Although worry and PA were negatively correlated in 87 participants, our model was not supported at the nomothetic level. However, idiographically, our model was well-fit for about a third (38.5%) of participants. We then used automatic search as an idiographic exploratory procedure to detect other time-lagged relationships between these constructs. While 46 individuals exhibited some cross-lagged relationships, no clear pattern emerged across participants. An alternative hypothesis about the speed of the relationship between variables is discussed using contemporaneous correlations of worry, dampening, and PA. Findings suggest heterogeneity in the function of worry as a regulatory strategy, and the importance of temporal scale for detection of time-lagged effects.

Differential Item Functioning in Brief Instruments of Disordered Eating

2019 ◽  
Vol 35 (6) ◽  
pp. 823-833 ◽  
Author(s):  
Desiree Thielemann ◽  
Felicitas Richter ◽  
Bernd Strauss ◽  
Elmar Braehler ◽  
Uwe Altmann ◽  
...  
Keyword(s):  
Differential Item Functioning ◽  
Disordered Eating ◽  
Structural Equation ◽  
Young Female ◽  
Eating Attitudes ◽  
Equation Model ◽  
German Population ◽  
Test Fairness ◽  
Item Functioning ◽  
Multiple Indicator

Abstract. Most instruments for the assessment of disordered eating were developed and validated in young female samples. However, they are often used in heterogeneous general population samples. Therefore, brief instruments of disordered eating should assess the severity of disordered eating equally well between individuals with different gender, age, body mass index (BMI), and socioeconomic status (SES). Differential item functioning (DIF) of two brief instruments of disordered eating (SCOFF, Eating Attitudes Test [EAT-8]) was modeled in a representative sample of the German population ( N = 2,527) using a multigroup item response theory (IRT) and a multiple-indicator multiple-cause (MIMIC) structural equation model (SEM) approach. No DIF by age was found in both questionnaires. Three items of the EAT-8 showed DIF across gender, indicating that females are more likely to agree than males, given the same severity of disordered eating. One item of the EAT-8 revealed slight DIF by BMI. DIF with respect to the SCOFF seemed to be negligible. Both questionnaires are equally fair across people with different age and SES. The DIF by gender that we found with respect to the EAT-8 as screening instrument may be also reflected in the use of different cutoff values for men and women. In general, both brief instruments assessing disordered eating revealed their strengths and limitations concerning test fairness for different groups.

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