scholarly journals TINJAUAN AKUNTANSI PNBP BERUPA UANG WAJIB TAHUNAN PADA BADAN PENGUSAHAAN BATAM

Jurnalku ◽  
2021 ◽  
Vol 1 (2) ◽  
pp. 94-106
Author(s):  
I Gusti Bagus Semarajata ◽  
Puji Wibowo
Keyword(s):  
Literature Review ◽  
Free Trade ◽  
Public Service ◽  
Central Government ◽  
Free Trade Zone ◽  
Financial Statement ◽  
Free Zone ◽  
Land User ◽  
Treatment Procedures ◽  
Government Institution

Annual dues (UWT) are mandatory deposit paid by land user to government institution who authorities the specific zone that is Batam Indonesia Free Zone Authority (BP Batam). UWT is based by developing Batam specific zone where is one of free trade zone in Indonesia. The purpose of research UWT is to find out the contribution of revenue target in BP Batam, collection mechanism, and accounting treatment procedures. As earmarked revenue theory, the UWT receipt creates the optimal of public service with specific in one object. The method of research is literature review, data observation, and interview. The result of research shows, the realization of UWT in last 2 years is almost twice from the target planned, so that it effects to shopping fulfillment for public service which is more optimal. More about of accounting treatment, BP Batam still not fully implemented PSAP 13 in recognition and measurement. It has an impact to presentation of financial statement with dual reporting. PSAP 13 is only implemented on presentation financial statement which is consolidated in financial statement of central government (LKPP)     Uang Wajib Tahunan (UWT) merupakan setoran yang wajib dibayar oleh pemohon pengelola lahan kepada suatu badan hukum pemerintah yang mengelolaa kawasan khusus yaitu Badan Pengusahaan Batam (BP Batam). Adanya UWT didasari oleh pengembangan kawasan khusus Batam yang telah menjadi kawasan perdagangan bebas. Tujuan penelitian terhadap UWT adalah mengetahui besarnya kontribusi terhadap target pendapatan BP Batam, mekanisme pemungutannya, dan tata cara perlakuan akuntansinya. Berdasarkan teori earmarked revenue, penerimaan dari hasil UWT mewujudkan dalam rangka pengoptimalan pelayanan publik secara spesifik dalam satu objek badan. Metode penelitian yang dilakukan adalah metode studi pustaka, observasi data, dan wawancara. Hasil penelitian menunjukkan, realisasi UWT dalam 2 tahun terakhir mengalami realisasi mencapai hampir 2 kali lipat dari target yang direncanakan, sehingga hal tersebut berdampak pada pemenuhan belanja untuk pelayanan publik yang lebih optimal. Lebih lanjut mengenai perlakuan akuntansinya, BP Batam masih belum sepenuhnya menerapkan PSAP 13 secara penuh dalam pengakuan dan pengukuran. Hal tersebut berdampak dengan timbulnya penyajian laporan keuangan secara berganda. PSAP 13 hanya diimplementasikan dalam penyusunan laporan keuangan yang dikonsolidasi dengan Laporan Keuangan Pemerintah Pusat (LKPP)

scholarly journals Pengaturan Pengawasan Lalu Lintas Barang Pada Free Trade Zone Ditinjau Dari The Revised Kyoto Convention 1999

2019 ◽  
Vol 3 (2) ◽  
pp. 228-238
Author(s):  
Rahayu Repindowaty Harahap ◽  
Ardianto Budi
Keyword(s):  
Free Trade ◽  
Free Trade Zone ◽  
Free Zone

Free Trade Zone (FTZ) merupakan suatu konsep dalam perdagangan internasional yang pengaturannya dilaksanakan oleh institusi kepabeanan dunia yang bernama World Customs Organization (WCO) yang diatur dalam Chapter 2 Specific Annex D of The Revised Kyoto Convention (RKC) 1999 yaitu disebut dengan Free Zone: “Free zones means a part of the territory of a Contracting Party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the Customs territory”,(Kawasan Bebas berarti suatu bagian dari wilayah suatu Negara anggota dimana setiap barang yang dibawa masuk ke dalamnya, sepanjang menyangkut bea masuk dan pajak, pada umumnya dianggap sebagai berada di luar daerah Pabean).

scholarly journals BATAM FREE TRADE ZONE AND FREE PORT: A JURIDICAL REVIEW FROM THE ASPECT OF THE MOVEMENT OF IMPORTED GOODS

2020 ◽  
Vol 5 (1) ◽  
pp. 1-13
Author(s):  
Ozy Diva Ersya
Keyword(s):  
Free Trade ◽  
Free Trade Zone ◽  
The Other ◽  
International Convention ◽  
Legal Rules ◽  
Free Zone ◽  
Special Area ◽  
Free Port ◽  
International Instruments ◽  
Special Zone

There are two prominent views concerning the free zone concept. One view defines a free zone as a special area established in a country that is independent from the customs authority supervision on the movement of imported goods, or known as extraterritorial zone, because customs authority is no longer levied import duties on these goods. On the other hand, the free zone is also defined as a special zone under the supervision of the customs authority due to the exemption of the import duties and tax on these imported goods as customs authority must ensure the validity of this exemption. In addition, there are also international instruments providing guidance concerning free zone, namely the WCO International Convention on the Simplification and Harmonization of Customs Procedures (the Revised Kyoto Convention) or the WCO RKC, and the WTO Agreement. This paper will discuss issues concerning the juridical aspects of the free zone concepts internationally and the practices in other countries in comparison to the applicable legal rules and practices related to the movement of imported goods in the Batam Free Trade Zone and Free Port (KPBPB Batam) and the surrounding islands. Abstrak: Terdapat 2 (dua) pandangan terkait konsep free zone. Satu pandangan mendefinisikan free zone adalah sebagai suatu kawasan khusus yang didirikan disuatu negara dimana daerah tersebut terlepas dari wilayah otoritas Bea dan Cukai atau‘exterritorial’ area karena tidak ada lagi pengenaan pajak impor oleh otoritas Bea dan Cukai atas impor barang tersebut. Namun dilain pihak, free zone juga didefinisikan sebagai kawasan bebas yang khusus dibawah pengawasan otoritas Bea dan Cukai karena adanya perlakuan pembebasan bea masuk dan pajak tersebu dan otoritas Bea dan Cukai harus memastikan kebenaran pemberian pembebasan pajak impor tersebut. Selain itu, terdapat juga instrumen internasional yang setidaknya memberikan paduan terkait konsep kawasan bebas yaitu Konvensi WCO terkait dengan Simplifikasi dan Harmonisasi Prosedur Kepabeanan (Konvensi Kyoto) dan Perjanjian Internasional WTO. Paper ini akan membahas terkait dengan permasalahan yuridis dari aspek konsep free zone secara internasional dan praktek di negara lain dibandingkan dengan aturan hukum yang berlaku dan praktek pelaksanaannya dalam  lalulintas barang di KPBPB Batam dan gugusan pulau sekitarnya. Kata Kunci: Zona Perdagangan Bebas, Hukum Pelabuhan, Review Yuridis  

scholarly journals ANALISIS PERSEPSI STAKEHOLDER TERKAIT IMPLEMENTASI KAWASAN EKONOMI KHUSUS (KEK) VERSUS FREE TRADE ZONE (FTZ) DI KOTA BATAM

2018 ◽  
Vol 6 (2) ◽  
pp. 64
Author(s):  
Rikson Pandapotan Tampubolon
Keyword(s):  
Economic Growth ◽  
Free Trade ◽  
Central Government ◽  
Free Trade Zone ◽  
Economic Downturn ◽  
Special Economic Zones ◽  
Industrial City ◽  
The Government ◽  
Economic Zones ◽  
The City

This study aims to evaluate the free trade zone system that has been carried out with the planned implementation of special economic zones in Batam City. The economic downturn in the city of Batam has made stakeholders think again about the concept of free trade zone (ftz) or Free Port and Free Trade Zone. The FTZ concept is deemed no longer compatible with the current flow and competitiveness of change. For this reason, the central government offers the concept of special economic zones (KEK) to revive the passion of economic growth in this Industrial City. However, in the implementation there were many criticisms made by the community, especially businessmen who considered SEZ not to answer the problems that exist in Batam's economic growth. This study uses a qualitative approach to see each perception from stakeholders (stakeholders) to be a consideration in making decisions. Based on the results of the analysis, it was found that it was important that all stakeholders would sit together to discuss the good about the economy. The government must prioritize a bottom-up approach to find solutions to problems regarding the polemic of the best economic system problems for Batam City.

scholarly journals Public Private People Partnership as Tourism Development Strategy for Kepulauan Bawean

2020 ◽  
Vol 6 (1) ◽  
pp. 27
Author(s):  
Dzakiyah Adalatul Hikmah ◽  
Andika Maulana ◽  
Arimurti Kriswibowo
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Literature Review ◽  
Development Strategy ◽  
Foreign Exchange ◽  
Public Service ◽  
Central Government ◽  
Tourism Development ◽  
Qualitative Descriptive ◽  
Implementation Steps

Indonesia has great potentials in the field of tourism. The cumulative data of the Central Statistics Agency in January-August 2019 indicated that the number of foreign tourist visits to Indonesia reached 10.87 million visits or up 2.67 percent compared with the number of foreign tourists visiting the same period in 2018, which amounted to 10.58 million visits. These data indicate that the number of tourists continues to increase and will impact on foreign exchange income both central and regional. However, in reality, tourism potentials in the regional scope lack the spotlight for the central government, and the local government has not been able to manage it. Kepulauan Bawean saves a lot of variety of maritime tourism charm and has an amazing underwater ecological wealth in the form of a group of islands, each of which has its uniqueness. Kepulauan Bawean lies 80 miles from the mainland of Gresik Regency. The purpose of this research is to recommend a strategy for developing tourism model through public-private-people partnerships (4Ps) for Kepulauan Bawean, Gresik Regency. The method used in this research is qualitative descriptive with data collection techniques through interviews and literature review. The results of this research provide a conceptual description of 4Ps and 4Ps implementation steps for Kepulauan Bawean by using the analysis of the application of three-flow theory in the agenda setting consisting of problem stream, policy stream, and political stream. The concept of public-private-people partnership is very suitable to be applied because it involves government, private and community actors to be partner as a tourism development strategy for Kepulauan Bawean.Key words: Kepulauan Bawean, Public-Private-People Partnership, Tourism, Public Service.

scholarly journals Precondition and possibilities for establishing cross border free zone between Mongolia-China

2018 ◽  
pp. 52-80
Author(s):  
Otgonsaikhan N
Keyword(s):  
Regional Development ◽  
Free Trade ◽  
Bilateral Trade ◽  
Current Situation ◽  
Border Security ◽  
Free Trade Zone ◽  
Special Focus ◽  
Free Zone ◽  
Cross Border ◽  
Paper Work

As for Mongolia, which is a landlocked and has vast land, establishment of free-trade and economic zone by extending border points with neighboring countries can be a main solution to keep border security, to promote regional development, to develop infrastructure of transportation and to expand trades. Recently, special focus on establishing cross-border free zone between Mongolia and China has been made and several negotiations in this field have been held by 2 countries’ governments. Therefore, the paper work aims to study pre-conditions and possibilities for establishing cross-border free zone between Mongolia and China. This thesis consists of following main 4 parts: 1) negotiations for cross-border free zone between Mongolia and China, 2) Cross-border free zone and Mongolian current situation, 3) Mongolia-China bilateral trade, 4) The possibility of establishing a cross-border free trade zone with China.

DEVELOPMENT TRENDS AND PROSPECTS OF ECONOMIC AND TRADE COOPERATION BETWEEN CHINA AND UKRAINE

2018 ◽  
Vol 2018 (6) ◽  
pp. 3-12
Author(s):  
Zhang DONGYANG ◽  
Keyword(s):  
Free Trade ◽  
Bilateral Trade ◽  
The United States ◽  
Economic Cooperation ◽  
Free Trade Zone ◽  
Asia Pacific ◽  
Economic Downturn ◽  
The European Union ◽  
Association Agreement ◽  
The Eu

The status and prospects of development of trade and economic relations between Ukraine and China are considered. It is proved that bilateral cooperation in the trade and economic sphere has made significant progress. In 2012–2017, China was the second largest trading partner of Ukraine after Russia. However, the problem of imbalance in imports and exports between Ukraine and China has not yet been resolved. In addition, the scale and number of projects in which Ukraine attracts Chinese investment is much less than investments from European countries and the United States. It is justified that trade and economic cooperation between Ukraine and China is at a new historical stage. On the one hand, Ukraine signed the Association Agreement with the European Union, and on January 1, 2016, the rules of the free trade zone between Ukraine and the EU entered into force. This helps to accelerate the integration of Ukrainian economy into European one. On the other hand, the global economic downturn requires the introduction of innovations in the model of cooperation. The Chinese initiative “One belt is one way” is one of the variants of the innovation model of cooperation. Its significance is to unite the Asia-Pacific region with the EU in order to join the Eurasian Economic Union, create a new space and opportunities for development and achieve prosperity with the Eurasian countries. All this forms unprecedented opportunities for development of bilateral economic and trade relations. It seems that to fully open the potential of Ukrainian economy and expand bilateral trade and economic cooperation, it is necessary to take into account such proposals as the establishment of the Sino-Ukrainian industrial park, the promotion of cooperation in the field of electronic commerce, the formation of the Sino-Ukrainian free trade zone and enhanced interaction within multilateral mechanisms (for example, the Shanghai Cooperation Organization and the interaction of China and the countries of Central and Eastern Europe in the 16 + 1 format).

PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR

2018 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Dianne Frisko ◽  
Desi Arisandi
Keyword(s):  
Environmental Management ◽  
Public Service ◽  
Environmental Sustainability ◽  
Cost Efficiency ◽  
Management Accounting ◽  
Environmental Damage ◽  
Environmental Management Accounting ◽  
Cost Inefficiency ◽  
Government Institution ◽  
Main Material

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

Free Trade before Liberalism

2017 ◽  
Author(s):  
Corey Tazzara
Keyword(s):  
Eighteenth Century ◽  
Early Modern ◽  
Free Trade ◽  
State Policy ◽  
Early Modern Period ◽  
Free Trade Zone ◽  
Central Mediterranean ◽  
Modern Period ◽  
Institutional Variation ◽  
Intellectual Legacy

Chapter 8 situates Livorno amidst a larger picture of competition in the central Mediterranean. It analyzes the spread of free ports by considering the two axes along which Italian ports liberalized during the early modern period: hospitality toward merchants and openness toward goods. Despite much institutional variation, a maritime free trade zone was in existence by the mid-eighteenth century. The intellectual legacy of free ports such as Livorno was nonetheless ambivalent. Though some Enlightenment thinkers used free ports to formulate general theories of free trade, others believed they promoted the subjection of state policy to foreign merchants.

Data Mining-based Financial Statement Fraud Detection: Systematic Literature Review and Meta-analysis to Estimate Data Sample Mapping of Fraudulent Companies Against Non-fraudulent Companies

2021 ◽  
pp. 097215092098485
Author(s):  
Sonika Gupta ◽  
Sushil Kumar Mehta
Keyword(s):  
Machine Learning ◽  
Data Mining ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Classification Accuracy ◽  
Meta Analysis ◽  
Financial Statement ◽  
Research Articles ◽  
Financial Statement Fraud ◽  
Data Mining Techniques

Data mining techniques have proven quite effective not only in detecting financial statement frauds but also in discovering other financial crimes, such as credit card frauds, loan and security frauds, corporate frauds, bank and insurance frauds, etc. Classification of data mining techniques, in recent years, has been accepted as one of the most credible methodologies for the detection of symptoms of financial statement frauds through scanning the published financial statements of companies. The retrieved literature that has used data mining classification techniques can be broadly categorized on the basis of the type of technique applied, as statistical techniques and machine learning techniques. The biggest challenge in executing the classification process using data mining techniques lies in collecting the data sample of fraudulent companies and mapping the sample of fraudulent companies against non-fraudulent companies. In this article, a systematic literature review (SLR) of studies from the area of financial statement fraud detection has been conducted. The review has considered research articles published between 1995 and 2020. Further, a meta-analysis has been performed to establish the effect of data sample mapping of fraudulent companies against non-fraudulent companies on the classification methods through comparing the overall classification accuracy reported in the literature. The retrieved literature indicates that a fraudulent sample can either be equally paired with non-fraudulent sample (1:1 data mapping) or be unequally mapped using 1:many ratio to increase the sample size proportionally. Based on the meta-analysis of the research articles, it can be concluded that machine learning approaches, in comparison to statistical approaches, can achieve better classification accuracy, particularly when the availability of sample data is low. High classification accuracy can be obtained with even a 1:1 mapping data set using machine learning classification approaches.

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