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ANALISIS IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PAJAK PENERANGAN JALAN (STUDI KASUS WILAYAH DKI JAKARTA TAHUN 2020-2023
Full text linkThe phenomenon of 53 units of street lighting lights that have died along Sedayu City road, Fly Over Kelapa Gading, Sunter to Plumpang Tanjung Priok road, North Jakarta where the road is a crowded logistics travel area so it will be very dangerous for motorists. This study aims to analyze the Implementation of the Earmarking Tax Policy on Street Lighting Tax in the DKI Jakarta Region and the efforts made in overcoming obstacles in the Implementation of Earmarking Tax on Street Lighting Tax in DKI Jakarta City. The type of research used is a type of descriptive research with a qualitative approach. The data collection techniques used are in the form of interviews, observations, and documentation. The conclusion of the study is that the number of street lighting installation points has decreased, while the realization of street lighting tax revenue has increased by 112.79%, the repair and installation of public street lighting has not been evenly distributed, there is still a lack of supervision, maintenance and lack of supporting infrastructure. Research suggestions are to collaborate between related parties such as PLN where they have the necessary infrastructure, carry out budgeting and infrastructure procurement, and socialize the application of earmarking tax and calculation methods to the community through social activities, festivals and seminars, then collaborate with the sub-district or sub-district level government to conduct socialization to the communit
Pengaruh Kompetensi, Beban Kerja, Dan Budaya Organisasi Terhadap Kinerja Pegawai Di Direktorat Statistik Harga, Badan Pusat Statistik
Full text linkIn the VUCA Era (Volatility, Uncertainty, Complexity, and Ambiguity), Qualified workers who can deliver strong performance and benefit their organization are needed. According to HR management science, human resources are an organization\u27s most valuable asset and need to be properly maintained. As a non-ministerial government institution whose primary duty is to supply the government and community with data, the Central Statistics Agency of the Republic of Indonesia (BPS RI) must keep enhancing its operations to ensure that the data it produces is of ever-higher quality. One way to do this is by raising employee performance standards. The goal of this research is to examine and assess how competence, workload, and organizational culture affect workers\u27 performance at the Central Statistics Agency (BPS) of the Republic of Indonesia\u27s Directorate of Price Statistics. This study, which was carried out on 58 current employees of the BPS Directorate of Price Statistics, is quantitative in nature. Multiple linear regression, correlation, and descriptive analysis are all used in the analysis. The findings demonstrate that organizational culture, workload, and competence all significantly and favorably affect worker performance. In parallel, it is also known that competence, workload, and culture have a positive and significant influence of 55.6 percent, with other variables not included in this study having an influence on the remaining 44.4 percent
Penataan Kawasan Pasar Senen Sebagai Wujud Marketing Destination Kota Jakarta Oleh PERUMDA Pasar Jaya Tahun 2024
Full text linkThis research aims to investigate the potential, challenges, and opportunities related to the transformation of Pasar Senen which is attractive to local and international tourists. The method used in this research is a descriptive method with a qualitative approach. The data source used by researchers in this research was interview techniques. Based on the discussion, this research concludes that Pasar Senen as a marketing destination in Jakarta shows great potential for this market to continue to develop as an attractive shopping destination. By addressing problems through infrastructure revitalization, increased promotions, and improved service quality, this market can become a more attractive and sustainable shopping destination. Furthermore, the strategy for structuring the Pasar Senen area has proven its potential to increase its attractiveness as a prominent shopping destination in Jakarta
Analisis Instrumen Debt to Equity Ratio sebagai Upaya Menangkal Thin Capitalization dalam Meningkatkan Penerimaan Pajak di Indonesia (Studi Kasus pada Perusahaan yang Terdaftar di BKPM dan KPP PMA)
Full text link(Analysis of Debt to Equity Ratio Instruments as an Effort to Counter Thin Capitalization in Increasing Tax Revenue in Indonesia (Case Study of Companies Registered with the BKPM and KPP PMA)
Peraturan di Indonesia menyatakan biaya bunga yang dapat dikurangkan sebagai pengeluaran, sementara dividen tidak dapat dibiayakan membuat investor lebih cenderung berinvestasi dalam pinjaman daripada berinvestasi dalam modal. Akibat praktik ini, banyak perusahaan yang membiayai usahanya dengan pinjaman daripada modal atau yang biasa disebut thin capitalization. Praktik ini merugikan negara karena akan mengikis basis pajak nasional atau mengurangi penerimaan negara dari sektor pajak. Untuk mengendalikan praktik thin capitalization, pemerintah telah membuat kebijakan mengenai rasio utang terhadap ekuitas, yaitu rasio antara utang dan modal yang telah ditetapkan pada 4:1. Penelitian ini dilakukan secara kualitatif dan pengumpulan data dilakukan dengan wawancara di lapangan menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Kesimpulan yang dapat ditarik adalah bahwa metode rasio utang terhadap ekuitas cukup efektif dalam mencegah praktik thin capitalization, tetapi masih belum optimal karena masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Penulis merekomendasikan agar pemerintah lebih aktif dalam melakukan sosialisasi dan memastikan bahwa wajib pajak memahami kebijakan tersebut.
Abstract
The existence of provisions in Indonesia regarding interest costs that can be allowed as a deduction, while dividends do not make investors more inclined to invest in loans rather than investing in capital. The result of this practice is that many companies will emerge that finance their companies with loans rather than capital or what is usually called thin capitalization. This practice is detrimental to the state because it will erode the national tax base or reduce state revenues from the tax sector. To control the practice of thin capitalization, the government has made a policy regarding the debt to equity ratio, namely the ratio of the amount between debt and capital which has been set at 4:1. This research was conducted qualitatively and data collection was carried out by interviews in the field using descriptive analysis methods. The research results show that there are still several taxpayers who have a debt to capital ratio above 4:1. The conclusion that can be drawn is that the debt to equity ratio method is quite effective in preventing the practice of thin capitalization, but it is still not optimal because there are still some taxpayers who have a ratio between debt and capital above 4:1. The author recommends that the government should be more active in conducting outreach and ensuring that taxpayers understand the policy
Strategi Pemerintahan dalam Implementasi Pengarusutamaan Gender di Kabupaten Tulang Bawang Tahun 2023
Full text link(Government Strategy Through the Implementation of Gender Mainstreaming in Tulang Bawang District in 2023)
This study aims to address the gap in public concern regarding gender inequality and injustice experienced by the community of Tulang Bawang Regency during 2022–2023, which arose due to the suboptimal implementation of gender mainstreaming (PUG). The research is conducted within the governmental environment of Tulang Bawang Regency, particularly at the Office of Women’s Empowerment and Child Protection (PPPA), focusing on the implementation of the gender mainstreaming program by regional government agencies, which is expected to achieve 100% coverage, with each agency implementing at least one gender-responsive program. This study employs a descriptive qualitative research method using both primary and secondary data, with informants selected through a purposive sampling technique. The results indicate that two stages have been successfully implemented, the action stage (direction) and the evaluation stage (learning). Meanwhile, the remaining three stages still require improvement, particularly the purpose stage, the environmental stage, and the direction stage, which have not yet adequately addressed existing gaps and the intended outcomes of the implemented actions.
Abstrak
Tujuan (purpose) untuk mengatasi kesenjangan dalam kekhawatiran publik berupa ketidaksetaraan dan ketidakadilan gender yang dialami oleh masyarakat Kabupaten Tulang Bawang pada tahun 2022-2023 dikarenakan belum optimalnya pengarusutamaan gender (PUG). Melalui lingkungan (environments) pemerintahan Kab. Tulang Bawang khususnya Dinas PPPA dalam program pengarusutamaan gender yang dilakukan kepada Perangkat Daerah yang seharusnya mencapai 100% dengan arahan (directions) berupa setiap perangkat daerah memiliki minimal 1 program responsif gender. Menggunakan metode penelitian kualitatif bersifat deskriptif. Dengan menggunakan data primer dan sekunder serta memiliki teknik purposive dalam menentukan informan. Berdasarkan hasil penelitian, dua tahapan sudah dilalui dengan baik, yaitu tahapan aksi (directions) dan tahapan evaluasi (learning). Sedangkan tiga yang lainnya, masih memerlukan perbaikan, yaitu dari sisi tahapan tujuan (purposes), lingkungan (environments), dan pengarahan (directions) yang belum mengatasi kesenjangan dan apa yang ingin dicapai melalui aksi yang ada
Edukasi Anti-NAPZA pada Remaja Sebaya: Analisis Model Komunikasi Peer-Educator BNNP Aceh
Full text link(Anti-Drug Education for Peer-to-Peer Adolescents: An Analisis of the Aceh National Narcotics Agency`s Peer Educators Communication Model)
Penelitian ini bertujuan untuk mengkaji model komunikasi Duta Anti Narkoba Badan Narkotika Nasional Provinsi Aceh sebagai peer educator dalam edukasi Anti NAPZA kepada remaja sebagai bagian dari Upaya Pencegahan, Pemberantasa5n, Penyalahgunaan dan Peredaran Gelap Narkoba, khususnya upaya pencegahan dan penyalahgunaan. Penelitian ini menggunakan metode kualitatif deskriptif dan data dikumpulkan melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa model komunikasi edukasi Anti NAPZA Duta Anti Narkoba Aceh dalam perannya sebagai peer educator adalah model komunikasi persuasif. Penerapan komunikasi persuasif adalah soft-approach melalui kegiatan-kegiatan yang menyenangkan, kreatif, baik secara formal seperti Seminar, Bimtek dan Workshop dan non-formal meliputi permainan, kuis, pameran dan kegiatan-kegiatan sosial. Selain dilakukan secara langsung, kegiatan edukasi penyalahgunaan Anti Narkoba juga memanfaatkan media (konvensional dan digital). Penggunaan media konvensional seperti TV Aceh, Koran, dan talkshow interaktif di radio, sedangkan media online adalah Instagram, TikTok, Youtube dan website. Program edukasi menggunakan model komuniksai persuasif berjalan baik terlihat dari capaian index Diktara dan Diktari BNN, walaupun terbatasnya sumber daya manusia dan keuangan. Saat ini program edukasi bahaya NAPZA masih berpusat di Kota Banda Aceh dan Aceh Besar, diharapkan ke depan program diperluas sampai ke kabupaten/kota lain di Aceh, dengan tidak hanya fokus meng-edukasi remaja umum/normal saja, tetapi juga remaja-remaja disabilitas.
Abstact
This study aims to examine the communication model used by the Anti-Drug Ambassador of the Aceh National Narcotics Agency as a peer educator in raining awareness of drug abuse among adolescents as part of national Prevention, Eradication, Abuse, and Illicit Trafficking of Narcotics, primarily on prevention and eradication drug abuse. Using a qualitative descriptive approach, data were collected through Focus Group Discussions, observation, and documentation. The results show that the peer educators predominantly apply a persuasive communication model, implemented through a soft approach that engages youth in creative and enjoyable activities. These include formal programs such as seminar, training, and workshops, as well as informal initiatives such as games, quizzes, exhibitions, and social activities. Peer educators also maximalize the benefit of media in the execution of anti-drug education activities both conventional such as TV, newspapers, and radio interactive talk-show, and digital media like Instagram, TikTok, Website and Youtube. However, activities remain concentrated in Banda Aceh and Aceh Besar. Expending coverage to other districts, including outreach to adolescents with disabilities, is recommended to ensure broader and more inclusive prevention efforts.This study aims to examine the communication model used by the Anti-Drug Ambassador of the Aceh National Narcotics Agency as a peer educator in raining awareness of drug abuse among adolescents as part of national Prevention, Eradication, Abuse, and Illicit Trafficking of Narcotics, primarily on prevention and eradication drug abuse. Using a qualitative descriptive approach, data were collected through Focus Group Discussions, observation, and documentation. The results show that the peer educators predominantly apply a persuasive communication model, implemented through a soft approach that engages youth in creative and enjoyable activities. These include formal programs such as seminar, training, and workshops, as well as informal initiatives such as games, quizzes, exhibitions, and social activities. Peer educators also maximalize the benefit of media in the execution of anti-drug education activities both conventional such as TV, newspapers, and radio interactive talk-show, and digital media like Instagram, TikTok, Website and Youtube. However, activities remain concentrated in Banda Aceh and Aceh Besar. Expending coverage to other districts, including outreach to adolescents with disabilities, is recommended to ensure broader and more inclusive prevention efforts.
Abstrak: Penelitian ini bertujuan untuk mengkaji model komunikasi Duta Anti Narkoba Badan Narkotika Nasional Provinsi Aceh sebagai peer educator dalam edukasi Anti NAPZA kepada remaja sebagai bagian dari Upaya Pencegahan, Pemberantasan, Penyalahgunaan dan Peredaran Gelap Narkoba, khususnya upaya pencegahan dan penyalahgunaan. Penelitian ini menggunakan metode kualitatif deskriptif dan data dikumpulkan melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa model komunikasi edukasi Anti NAPZA Duta Anti Narkoba Aceh dalam perannya sebagai peer educator adalah model komunikasi persuasif. Penerapan komunikasi persuasif adalah soft-approach melalui kegiatan-kegiatan yang menyenangkan, kreatif, baik secara formal seperti Seminar, Bimtek dan Workshop dan non-formal meliputi permainan, kuis, pameran dan kegiatan-kegiatan sosial. Selain dilakukan secara langsung, kegiatan edukasi penyalahgunaan Anti Narkoba juga memanfaatkan media (konvensional dan digital). Penggunaan media konvensional seperti TV Aceh, Koran, dan talkshow interaktif di radio, sedangkan media online adalah Instagram, TikTok, Youtube dan website. Program edukasi menggunakan model komuniksai persuasif berjalan baik terlihat dari capaian index Diktara dan Diktari BNN, walaupun terbatasnya sumber daya manusia dan keuangan. Saat ini program edukasi bahaya NAPZA masih berpusat di Kota Banda Aceh dan Aceh Besar, diharapkan ke depan program diperluas sampai ke kabupaten/kota lain di Aceh, dengan tidak hanya fokus meng-edukasi remaja umum/normal saja, tetapi juga remaja-remaja disabilitas
Corporate Social Responsibility and Financial Performance: Insights from Manufacturing Firms Listed on the IDX
Full text linkCSR is also a program aimed at achieving sustainable development goals, as in this case, the company not only seeks benefits in terms of profits and tax contributions to the government but also provides benefits to society and the environment, especially during the COVID-19 pandemic. Objective: To understand and analyze the effect of CSR on financial performance in DER, to understand and analyze the effect of CSR on financial performance in GPM, and to understand and analyze the effect of CSR on financial performance in NPM. Method: This research is quantitative in nature, testing hypotheses on the causal effects between variables, using panel data regression analysis. The data used are secondary time series and cross-sectional data from 2015 to 2019 for 7 manufacturing companies listed on the Indonesia Stock Exchange (BEI), with model selection based on alternatives of common effect, fixed effect, and random effect. Results: The study concludes that for the independent variable DER, the best model is REM, while for the GPM variable, the best model is FEM, and for the NPM variable, the best model is CEM. Furthermore, the significant test results show that CSR significantly reduces DER, while CSR also has a significant impact on financial performance in generating both gross profit and net profit relative to sales.Recommendation: Based on the research findings, it shows that CSR contributes to financial performance, making it easier for companies to attract investors to further develop the company and provide benefits for stakeholder
The Effect of Service Quality Price and Infrastructure Facilities on Customer Satisfaction at The Main Clinic of Balai Kesehatan Kerja Pelayaran
Full text linkThis study analyses customer satisfaction at the Main Clinic of Balai Kesehatan Kerja Pelayaran, the data shows that the customer satisfaction target has not been achieved optimally with the target to be achieved index 100 and scale 4 currently still at 85.55 and scale 38.33. Therefore, this study aims to measure the effect of price, service quality and infrastructure facilities on customer satisfaction at the Main Clinic of Balai Kesehatan Kerja Pelayaran. Researchers also gave questionnaires to 85 patients, this questionnaire as a means of collecting information data related to price, service quality, infrastructure and customer satisfaction. Based on the results of data processing using the SPSS statistical programme vers. 21 and obtained the results of price variables (X1), service quality (X2), infrastructure facilities (X3) together have a positive and significant effect on customer satisfaction (Y). The test results indicated by the Fcount value is 54.616 and a significant level of 0.000 while the Ftable value is 1.663. Due to the Fcount value of 54.616 greater than the Ftable value of 1.663 and a significant level of 0.000 while the value is smaller than the significance probability of 0.05, Ho is rejected and H1 is accepted, so it can be concluded that the variables of price, service quality and infrastructure together have a positive and significant effect on customer satisfaction and the magnitude of the influence of the variables is 65.7% is customer satisfaction and the remaining 34.3% is influenced by other variables not included in the study
Advertorial Online: Jembatan Komunikasi antara Lembaga Amil Zakat dan Masyarakat
Full text linkOnline advertorials have become an effective communication medium for conveying information and building relationships between Amil Zakat Institutions and the community. This community service program aims to implement the creation of an online advertorial as a communication bridge between the Amil Zakat Institution and the community. Implementing this community service activity involves college students developing relevant and interesting advertorial content. College students help Panti Yatim Indonesia (PYI), which has never used online advertorials, to use this media optimistically. This program shows that online advertorials can increase awareness, trust, and community participation in supporting PYI programs. This article ends with strategic suggestions for optimizing online advertorials as a communication medium for Amil Zakat institutions
Dinamika Kolaborasi Pemerintahan Dalam Pencegahan Perundungan melalui Program Zero Bullying di SMPN Kota Bandung Tahun 2023 - 2024
Full text link(Dynamics of Government Collaboration in Preventing Bullying through the Zero Bullying Program in Public Junior High Schools in Bandung City, 2023 –2024)
Meningkatnya kasus kekerasan termasuk perundungan pada lingkungan satuan pendidikan mendorong pemerintah mengambil langkah strategis melalui lahirnya Peraturan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi Nomor 46 Tahun 2023 tentang Pencegahan dan Penanganan Kekerasan di Lingkungan Satuan Pendidikan. Salah satu bentuk implementasinya adalah Program Zero Bullying yang dijalankan oleh Pemerintah Kota Bandung. Program ini merupakan bentuk pelayanan publik sekaligus respon konkret terhadap isu perundungan yang terus terjadi di sekolah. Penelitian ini memfokuskan kajiannya pada kolaborasi antara pemerintah daerah, satuan pendidikan, dan Tim Pencegahan dan Penanganan Kekerasan (TPPK) sebagai aktor utama dalam program tersebut. Dengan menggunakan teori Collaborative Governance Regimes dari Emerson et al. (2012) penelitian ini menganalisis dinamika kolaborasi yang berlangsung. Hasil penelitian menunjukkan bahwa kerja tim berjalan dengan cukup baik dan menghasilkan praktik pencegahan yang terarah. Kendati demikan, masih ada dinamika dan tantangan, terutama pada aspek penguatan kapasitas bersama, kesenjangan pemahaman antaraktor, serta keterbatasan legitimasi kelembagaan, yang tercermin dari belum optimalnya dukungan regulasi dan komitmen lintas sektor.
Abstract
The increasing number of violence cases in educational settings has prompted the Indonesian government to issue Ministerial Regulation No. 46 of 2023 concerning the Prevention and Handling of Violence in Educational Units. One of its implementations is the Zero Bullying Program initiated by the Bandung City Government. This program serves as a form of public service and a concrete response to the ongoing issue of bullying in schools. This study focuses on the collaboration among local government, educational institutions, and the School-Based Task Force for the Prevention and Handling of Violence (TPPK) as the main actors of the program. Using the Collaborative Governance Regime theory developed by Emerson et al., this research analyzes the dynamics of inter-actor collaboration. The findings indicate that the collaboration has been relatively effective in producing structured prevention efforts. However, challenges remain, particularly in strengthening joint capacity, bridging actor-level understanding gaps, and overcoming institutional legitimacy issues, reflected in the lack of regulatory support and cross-sectoral commitment.Meningkatnya kasus kekerasan di lingkungan satuan pendidikan mendorong pemerintah untuk mengambil langkah strategis melalui lahirnya Permendikbudristek Nomor 46 Tahun 2023 tentang Pencegahan dan Penanganan Kekerasan di Lingkungan Satuan Pendidikan. Salah satu bentuk implementasinya adalah Program Zero Bullying yang dijalankan oleh Pemerintah Kota Bandung. Program ini merupakan bentuk pelayanan publik sekaligus respon konkret terhadap isu perundungan yang terus terjadi di sekolah. Penelitian ini memfokuskan kajiannya pada kolaborasi antara pemerintah daerah, satuan pendidikan, dan Tim Pencegahan dan Penanganan Kekerasan (TPPK) sebagai aktor utama dalam program tersebut. Dengan menggunakan teori Collaborative Governance Regimes dari Emerson et al., penelitian ini menganalisis dinamika kolaborasi yang berlangsung. Hasil penelitian menunjukkan bahwa kolaborasi berjalan dengan cukup baik dan menghasilkan praktik pencegahan yang terarah. Namun, masih terdapat hambatan dalam dinamika kolaborasi, terutama pada aspek penguatan kapasitas bersama, kesenjangan pemahaman antaraktor, serta keterbatasan legitimasi kelembagaan, yang tercermin dari belum optimalnya dukungan regulasi dan komitmen lintas sektor