Institut STIAMI Online Journal System (Sekolah Tinggi Ilmu Administrasi Mandala Indonesia)
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Peningkatan Kapasitas Kewirausahaan pada Usaha Kopi Luwak Rumah Madu Indonesia (RMI) di Kabupaten Bandung Barat
Full text linkKegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas kewirausahaan pada Rumah Madu Indonesia (RMI) dalam mengembangkan usaha kopi Luwak di Kabupaten Bandung Barat, Jawa Barat. RMI, yang merupakan usaha rumahan yang didirikan pada tahun 2017, awalnya fokus pada produksi madu dan produk herbal. Namun, usaha ini menghadapi tantangan dalam mengembangkan produk kopi Luwak, yang selama ini bergantung pada kopi yang dihasilkan dari hewan luwak liar. Dalam rangka mengatasi keterbatasan tersebut, kegiatan ini mengusulkan solusi berupa penggunaan fermentasi probiotik dari feses luwak dan enzim untuk memproduksi kopi Luwak secara berkelanjutan dan tanpa eksploitasi terhadap satwa liar. Melalui pelatihan dan diseminasi pengetahuan kepada petani dan pelaku UMKM setempat, peserta diberikan pemahaman tentang proses fermentasi kopi menggunakan bakteri asam laktat yang diisolasi dari feses luwak. Kegiatan ini diharapkan dapat meningkatkan produksi kopi Luwak secara berkelanjutan, serta memberikan dampak positif terhadap pengembangan ekonomi masyarakat dan keberlanjutan usaha RMI
Pengaruh Kualitas Pelayanan Air Bersih dan Harga Terhadap Kepuasan Pelanggan Perumda Tirta Bhagasasi Cabang Cibarusah
Full text linkCustomer satisfaction is a state where consumers’ needs, desires, and expectations are met after using a product or service. It serves as a benchmark that companies strive to improve in order to achieve their goals. This is particularly important for companies in the clean water working to enchance customer satisfaction by improving servis quality. This study aimed to analyze the impact of service quality and pricing on customer satification at Perumda Tirta Bhagasasi’s Cibarusah branch. A sample of 100 respondents was selected using random sampling techniques. This research emloyed quantitative methods with data analysis conducted through SPSS 25.0. the data analysis indicated that service quality and pricing countribute to increase in customer satification by 70,7%. Limitations of this study included a relatively small sample size, limited respondents and research variables that did not encompass all possible factors. Future research is advised to borden the respondent base, increase that sample size, and incorporate additional variable related to customer satisfactio
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Pada Hoka Hoka Bento Cabang Kelapa Gading
Full text linkThis research aims to determine the effect of the variables Service Quality (X1) and Price (X2) on Customer Satisfaction (Y) at Hoka Hoka Bento Kelapa Gading Branch. Data was collected through questionnaires distributed to 140 respondents and analyzed using IBM SPSS Statistics 27.The results of the analysis show that the average value of the Service Quality and Price variables is 4.32 and 4.28 respectively, which indicates the "Strongly Agree" or "Very good". Analysis was carried out using Correlation Coefficient, Multiple Linear Regression, Coefficient of Determination, as well as Simultaneous Analysis and T Test to measure the influence of the independent variable on the dependent variable. The results of the correlation coefficient analysis show that Service Quality has a strong relationship with Customer Satisfaction (r = 0.835), while Price also shows a strong relationship with Customer Satisfaction (r = 0.777). Multiple linear regression analysis produces the equation Y = 2.534 + 0.535X1 + 0.383X2, indicating that Service Quality and Price positively influence Customer Satisfaction. The test results show that the t-value for Service Quality is 10.037 (p < 0.05) and for Price is 6.473 (p < 0.05), which shows that these two variables have a significant individual effect on Customer Satisfaction. Furthermore, the results of the simultaneous analysis show an F-count value of 238.612 (p < 0.05), which indicates that Service Quality and Price simultaneously have a significant effect on Customer Satisfaction. Analysis of the coefficient of determination shows that Service Quality and Price together explain 76.1% of the variation in Customer Satisfaction. This research strengthens previous findings regarding the importance of Service Quality and Price in influencing
KENDALA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TAHUN 2023 DESA KARANG SENTOSA KABUPATEN BEKASI
Full text linkThe reseach presents a description of identifiying and analizing with a qualitative approach regarding the obstacles in collecting Land and Building Tax of Rural and Urban Area (herein after refers to as PBB-P2) periode of 2023 in Karang Sentosa Subdistrict in Bekasi Regency. Data of PBB-P2 achievements sourced from local tax authority and interview conducted with tax officer and some taxpayers. The research shows that achievement rate of PBB-P2 collection in 2023 reached 27% due to contribution of some obstacles such as income decrement due to Covid-19, unoptimal utilization of ceritain alternative places for PBB-P2 payment, and there are also a few landowners who do not reside at Karang Sentosa Subdistrict, and unproportionate number of tax officer compared to taxpayers. Some improvements should be takan to increase the PBB-P2 collection in order to reach its target for the following years. These improvement efforts including conduct ongoing advise for taxpayers to pay their PBB-P2 on time, provides mobile PBB service vehicle stationed at Karang Sentosa Subdistrict office, establishing an intensive collabiration with head of community and neighborhood, and maximalized the utilixation of reguler meeting namely "Rapat Minggon" as a channel of communication among tax officer and taxpayers as well as presenting the development of PBB-P2 achievement progress
Implementation of Money Laundering Investigation Policy with Tax Crimes as Predicate Offenses at the Directorate General of Taxes
Full text link(Implementasi Kebijakan Penyidikan Tindak Pidana Pencucian Uang dengan Pidana Asal Tindak Pidana dibidang Perpajakan di Direktorat Jenderal Pajak)
The widespread occurrence of tax-related criminal offenses committed by taxpayers has resulted in substantial losses to state revenue. In response, the Directorate General of Taxes (DGT) has adopted the policy of investigating money laundering offenses as an instrument to create deterrence and fear effects for non-compliant taxpayers, while simultaneously safeguarding state revenue losses arising from tax crimes. This study aims to examine and analyze the implementation of the money laundering investigation policy at the Directorate General of Taxes and to assess its impact on the recovery of losses to state revenue. This research employs a descriptive qualitative method using goal-oriented, source-based, and process-based approaches. Data were collected through literature review, in-depth interviews, observation, and documentation analysis. The findings reveal that the implementation of the money laundering investigation policy at the Directorate General of Taxes is consistent with policy implementation theory, as it demonstrates the presence of clear policy objectives, implementation activities, measurable outcomes, and post-implementation evaluation. However, from the perspective of the number of cases handled and the value of recovered state revenue, the impact of money laundering investigations has not yet been significant. This condition arises because perpetrators of tax crimes tend to prefer restorative justice settlement mechanisms by restoring state revenue losses along with administrative sanctions, thereby avoiding exposure to money laundering investigations. Nevertheless, money laundering investigations remain strategically important as a deterrence mechanism that encourages compliance and supports the recovery of state revenue.
Abstrak
Maraknya tindak pidana dibidang perpajakan yang dilakukan wajib pajak mengakibatkan kerugian negara yang sangat besar. Salah satu kebijakan yang dikeluarkan oleh Direktorat Jenderal Pajak untuk menimbulkan efek jera dan efek gentar kepada wajib pajak yang tidak patuh serta upaya menyelamatkan kerugian pada pendapatan negara akibat tindak pidana perpajakan adalah dengan melakukan penyidikan Tindak Pidana Pencucian Uang. Tujuan penelitian ini adalah untuk mengetahui dan menganalisa implementasi kebijakan penyidikan Tindak Pidana Pencucian Uang di Direktorat Jenderal Pajak serta dampaknya terhadap pengembalian kerugian pada pendapatan negara. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan sasaran, pendekatan sumber dan pendekatan proses melalui kegiatan studi kepustakaan, wawancara, observasi dan dokumentasi data. Hasil penelitian menunjukkan bahwa Implementasi Kebijakan Penyidikan Tindak Pidana Pencucian Uang di Direktorat Jenderal Pajak telah sesuai dengan dengan teori implementasi kebijakan yaitu adanya tujuan sasaran kebijakan, adanya aktivitas kegiatan, adanya hasil dari kegiatan dan adanya analisa kembali. Kebijakan Penyidikan Tindak Pidana Pencucian Uang di Direktorat Jenderal Pajak belum berdampak signifikan dari perspektif jumlah perkara yang ditangani dan nilai recovery kerugian negara karena pelaku tindak pidana di bidang perpajakan lebih memilih opsi penyelesaian restorative justice dengan mengembalikan kerugian negara berikut sanksinya agar terhindar dari penyidikan Penyidikan Tindak Pidana Pencucian Uang
Collaborative Governance dalam Mewujudkan Zero to Landfill di Kota Cimahi Tahun 2023-2024
No full text(Collaborative Governance in Waste Management in Cimahi City in 2023-2024)
The research aims to analyze the dynamics of collaborative governance between the government, private sector, academics, community, and media in waste management efforts in Cimahi City in 2023-2024. Although many waste management programs have been implemented, the relational processes between actors often determine their success or failure. This research uses a qualitative descriptive approach, gathering data through in-depth interviews with representatives government, private sector, academic, community, media, and the public, supported by observations and document analysis. The collaborative governance model by Ansell and Gash is used as an analytical tool to dissect the dynamics occurring on the ground. The results of the study show that the collaboration process has not been effective due to several obstacles. The main issues include the absence of a Waste-Free Communication Forum or a formal forum with all actors involved; the difficulty of building strong trust due to lingering doubts between the community and one of the private sector actors, as well as between the community and waste management officials; the difficulty in unifying perspectives on the importance of waste sorting with the community; and the limited infrastructure, land, and human resources, which hinder the implementation of waste management itself. Therefore, in order for waste management to run optimally and sustainably, it is necessary to have a forum for joint discussions and more intensive communication as the main cornerstone in this collaboration process so that the next stages can also run more effectively.
Abstrak
Penelitian ini bertujuan untuk menganalisis dinamika tata kelola kolaboratif antara pemerintah, sektor swasta, akademisi, masyarakat, dan media dalam upaya pengelolaan sampah di Kota Cimahi pada tahun 2023-2024. Meskipun, banyak program pengelolaan sampah telah dilaksanakan, proses relasional antara para pemangku kepentingan seringkali menentukan keberhasilan atau kegagalan program tersebut. Penelitian ini mengadopsi pendekatan deskriptif kualitatif dengan pengumpulan data dilakukan melalui wawancara secara mendalam dengan perwakilan pemerintah, sektor swasta, akademisi, masyarakat, media, dan publik, didukung oleh observasi dan analisis dokumen. Model tata kelola kolaboratif oleh Ansell dan Gash digunakan sebagai alat analitis untuk menganalisis dinamika yang terjadi di lapangan. Hasil penelitian menunjukkan bahwa proses kolaborasi belum efektif akibat beberapa hambatan. Masalah utama meliputi ketidakhadiran Forum Komunikasi Tanpa Sampah atau forum formal yang melibatkan semua pihak terkait; kesulitan dalam membangun kepercayaan yang kuat akibat keraguan yang masih ada antara masyarakat dan salah satu aktor sektor swasta, serta antara masyarakat dan pejabat pengelolaan sampah; kesulitan dalam menyatukan perspektif mengenai pentingnya pemilahan sampah dengan masyarakat; dan keterbatasan infrastruktur, lahan, dan sumber daya manusia, yang menghambat implementasi pengelolaan sampah itu sendiri. Oleh karena itu, agar pengelolaan sampah dapat berjalan optimal dan berkelanjutan, diperlukan forum untuk diskusi bersama dan komunikasi yang lebih intensif sebagai landasan utama dalam proses kolaborasi ini agar tahap-tahap selanjutnya juga dapat berjalan lebih efektifThe research aims to analyze the dynamics of collaborative governance between the government, private sector, academics, community, and media in waste management efforts in Cimahi City in 2023-2024. Although many waste management programs have been implemented, the relational processes between actors often determine their success or failure. This research uses a qualitative descriptive approach, gathering data through in-depth interviews with representatives government, private sector, academic, community, media, and the public, supported by observations and document analysis. The collaborative governance model by Ansell and Gash is used as an analytical tool to dissect the dynamics occurring on the ground. The results of the study show that the collaboration process has not been effective due to several obstacles. The main issues include the absence of a Waste-Free Communication Forum or a formal forum with all actors involved; the difficulty of building strong trust due to lingering doubts between the community and one of the private sector actors, as well as between the community and waste management officials; the difficulty in unifying perspectives on the importance of waste sorting with the community; and the limited infrastructure, land, and human resources, which hinder the implementation of waste management itself. Therefore, in order for waste management to run optimally and sustainably, it is necessary to have a forum for joint discussions and more intensive communication as the main cornerstone in this collaboration process so that the next stages can also run more effectively
Usulan Kebijakan Rantai Pasok Susu Segar dalam Mendukung Ketahanan Pangan Nasional dengan Pendekatan Sistem Dinamis
Full text link(Leveraging System Dynamics for Sustainable Fresh Milk Supply Chain Governance: Policy Implications for National Food Resilience)
Penelitian ini mengembangkan model sistem dinamis untuk mengatasi tantangan pasokan susu segar nasional yang masih bergantung pada impor, berisiko melemahkan ketahanan pangan. Tahapan meliputi identifikasi variabel (ketersediaan susu segar, populasi sapi perah, impor susu), pembuatan causal loop diagram, stock flow diagram, formulasi model, verifikasi-validasi (AME 0,00698 ≤ 5%), dan perancangan skenario. Hasil simulasi menunjukkan variabel impor dan sapi produktif paling berpengaruh. Dirancang tiga skenario. Skenario 1(impor susu 50%): impor 93.820 ton (2030). Skenario 2 (impor susu 20%): impor 48.426 ton (2030). skenario 3 (peningkatan sapi produktif) 1.993.430 ekor (2030). Skenario 2 dan 3 paling optimal. Skenario 2 meminimalkan impor, sedangkan Skenario 3 meningkatkan produksi dalam negeri sesuai target pemerintah.
Abstract
This study developed a dynamic system model to address the challenges of the national fresh milk supply, which is still dependent on imports and risks weakening food security. The stages include variable identification (fresh milk availability, dairy cow population, milk imports), causal loop diagram creation, stock flow diagram, model formulation, verification-validation (AME 0.00698 ≤ 5%), and scenario design. Simulation results show that the variables of imports and productive cows are the most influential. Three scenarios were designed. Scenario 1 (50% milk imports): imports of 93,820 tons (2030). Scenario 2 (20% milk imports): imports of 48,426 tons (2030). Scenario 3 (increase in productive cows): 1,993,430 cows (2030). Scenarios 2 and 3 are the most optimal. Scenario 2 minimizes imports, while Scenario 3 increases domestic production in line with government targets.Penelitian ini mengembangkan model sistem dinamis untuk mengatasi tantangan pasokan susu segar nasional yang masih bergantung pada impor, berisiko melemahkan ketahanan pangan. Tahapan meliputi identifikasi variabel (ketersediaan susu segar, populasi sapi perah, impor susu), pembuatan causal loop diagram, stock flow diagram, formulasi model, verifikasi-validasi (AME 0,00698 ≤ 5%), dan perancangan skenario. Hasil simulasi menunjukkan variabel impor dan sapi produktif paling berpengaruh. Dirancang tiga skenario. Skenario 1(impor susu 50%): impor 93.820 ton (2030). Skenario 2 (impor susu 20%): impor 48.426 ton (2030). skenario 3 (peningkatan sapi produktif) 1.993.430 ekor (2030). Skenario 2 dan 3 paling optimal. Skenario 2 meminimalkan impor, sedangkan Skenario 3 meningkatkan produksi dalam negeri sesuai target pemerintah
Pengaruh Kepemimpinan, Kompetensi Sumber Daya Manusia, dan Budaya Organisasi Terhadap Pengelolaan Risiko Pemeriksaan Oleh Badan Pemeriksa Keuangan Republik Indonesia
Full text linkThe risk identified by the Audit Board (BPK) of the Republic of Indonesia in conducting its duties and responsibilities is audit risk, which refers to the risk of failing to meet audit standards. The Audit Team must collectively possess the necessary knowledge, experience, and competence for conducting audits. This research aims to evaluate the combined effect of leadership, human resource competence, and organizational culture on audit risk management at the Audit Board (BPK) of the Republic of Indonesia. The research approach used is quantitative, with the method involving a survey where the researcher distributed questionnaires to collect data. The conclusion of this research is that leadership, human resource competence, and organizational culture have a strong relationship with audit risk management, and together they show a positive and significant impact. Leadership had a statistical variable result of 61%, human resource competence had a statistical variable result of 56%, and organizational culture had a statistical variable result of 70% on audit risk management. Based on partial testing, it can be concluded that the effect of leadership, human resource competence, and organizational culture on audit risk management is 91%, while the remaining 9% is affected by other factors not included in this research
Pengaruh Implementasi Kebijakan Online Single Submission, Kompetensi Pegawai Dan Pelatihan Terhadap Pelayanan di Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu DKI Jakarta
Full text linkThis research aims to analyze the effect of the implementation of the OSS policy, employee competence, and training on services at the Investment and One-Stop Integrated Service Office (DPMPTSP) of DKI Jakarta. The research method used is quantitative research with a questionnaire as the data collection technique with a sample size of 154 individuals selected through probability sampling. The results show that the implementation of the OSS policy, employee competence, and training individually have a positive and significant effect on service, and collectively, the three independent variables contribute positively and significantly to services at DPMPTSP DKI Jakarta. This is supported by an F value of 64.003, which is greater than the F table value of 2.66, and a significance level of 0.000, which is smaller than the significance probability α = 0.05. The coefficient of determination is 0.561, indicating that the combined effect of the OSS policy implementation, employee competence, and training accounts for 56.1% of the variation in the service variable, while the remaining 43.9% is affected by other variables not included in this research
Analisis Intelijen Pajak dalam Mengoptimalisasikan Penanganan Pelanggaran dan Penghindaran Pajak di Bapenda Provinsi DKI Jakarta
Full text linkKegiatan intelijen pajak merupakan usaha meminimalisir segala bentuk pelanggaran dan penghindaran pajak sehingga peran intelijen masih kurang optimal meliputi sebagai alat strategis untuk meningkatkan kepatuhan wajib pajak dan efisiensi pengelolaan pajak. Tujuan penelitian ini untuk menganalisis dan mengevaluasi, intelijen pajak dalam mengoptimalisasikan penanganan pelanggaran dan penghindaran pajak di Bapenda DKI Jakarta. Mengatasi hambatan serta verifikasi upaya yang dilakukan untuk mengatasi hambatan dari petugas intelijen pajak. Metode Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif analitis. Data dikumpulkan melalui wawancara, observasi, dan analisis konten yang terdokumentasi. Hasil Penelitian adalah analisis dan evaluasi menunjukkan bahwa pengumpulan informasi dari sumber daya manusia, mengeksplorasi penerapan indikator yaitu: a) Human Intelligence (HUMINT) melibatkan pengumpulan informasi melalui interaksi langsung maupun dengan pihak terkait, b) Signal Intelligence (SIGINT) berkaitan dengan pemantauan dan analisis sinyal elektronik yang berkaitan dengan aktivitas perpajakan, dan c) Imagery Intelligence (IMINT) pemanfaatan teknologi informasi, penggunaan teknologi pemetaan dan citra satelit adalah indikator dalam menangani pelanggaran dan penghindaran pajak. Dengan mengintegrasikan ketiga hal ini, Bapenda DKI Jakarta dapat mengoptimalkan intelijen pajak dan meningkatkan kepatuhan wajib pajak. Sedangkan analisis terhadap faktor penghambat adalah ketidakpatuhan wajib pajak, kompleksitas peraturan perpajakan, kurangnya kerjasama internasional serta keterbatasan sumber daya. Berbagai upaya konkret untuk mengoptimalkan intelijen perpajakan dalam menangani pelanggaran dan penghindaran pajak, antara lain: peningkatan pelatihan dan pengembangan kapasitas petugas pajak, penggunaan teknologi canggih, kerjasama antar instansi, strategi pengurangan defisit anggaran, dan penyederhanaan peraturan perpajakan