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ANALISIS IMPLEMENTASI KEBIJAKAN AUDIT KEPABEANAN DALAM RANGKA PENINGKATAN KEPATUHAN IMPORTIR DI DIREKTORAT JENDERAL BEA DAN CUKAI RAWAMANGUN TAHUN 2022 - 2023
Get PDFThis research aims to analyze the implementation of customs audit policies in order to increase importer compliance at the Directorate General of Customs and Excise in Rawamangun in 2022-2023. The method used is qualitative, with a focus on implementing customs audit policies to increase importers at the directorate general of customs and excise. The research results show that the implementation of the customs audit policy regulated in PMK 118 of 2021 has made a positive contribution to importer compliance, even though there are various obstacles such as limited human resources and regulatory complexity. Efforts to overcome these obstacles include increasing coordination between DJBC and importers, as well as utilizing information technology to streamline the audit process. The conclusion of this research confirms that an effective customs audit policy can create a more transparent and accountable system, as well as increase importer compliance with applicable policies
Implementasi Prinsip Good Governance dalam Pelayanan Publik di Kecamatan Johar Baru: Hambatan dan Strategi Peningkatan
Get PDFThis study aims to analyze the implementation of Good Governance principles in public services in Johar Baru District, Central Jakarta. The main focus of this research is to identify the barriers encountered in the application of Good Governance principles and to formulate strategies to improve the quality of public services. The research method used is a descriptive qualitative approach with data collection through in-depth interviews, field observations, and documentation studies. The results of the study indicate that although Good Governance principles have been implemented, significant barriers remain, including limitations in human resources (HR), low public participation, and limited technology utilization. The recommended improvement strategies include enhancing HR capacity through training, maximizing the use of information technology, and strengthening mechanisms for accountability and public participatio
Halal Logistics in Focus: A Bibliometric Analysis and Strategic Review of Indonesia’s Global Competitiveness
Get PDFAs the country with the largest Muslim population in the world, Indonesia holds significant potential in developing halal products, particularly in the food and beverage sector. Although 2024 saw a substantial increase in the number of companies applying for halal product testing, this growth was not accompanied by a rise in halal product export volumes. Data indicates that Indonesia’s halal product exports experienced a decline of approximately 2.1% in 2024, decreasing from USD 42.32 billion to USD 41.42 billion compared to the previous year. This downward trend presents a strategic challenge in strengthening Indonesia\u27s competitiveness in the global halal market, especially amid growing demand from both Muslim and non-Muslim countries. One critical area requiring attention is halal logistics, which continues to face various obstacles, including limited international halal certification, ambiguous guidelines, weak financial and institutional coordination, low market demand, and the absence of standardized cost-effectiveness measures. This study aims to map the research trends on halal logistics published in reputable journals focused on Islamic economics. A total of **175 Scopus-indexed scientific publications** were analyzed using the VOSviewer software to generate a bibliometric map of the field’s development. The findings show that “halal logistics is a central focus in global literature; however, Indonesia’s research contribution remains relatively limited. Therefore, strengthening local research capacity is essential to enhance Indonesia’s strategic role in the international halal logistics ecosystem
Evaluating the Impact of Installed Capacity and Actual Production Volume on the Operational Efficiency of Regional Water Supply Company
Get PDFIn evaluating the performance of PDAMs in various regions, the gov-ernment must also look at the problems that occur in a regional drinking water company such as customer water quality, customer growth, prof-itability, liquidity and financial performance solvency. For this reason, local governments need to evaluate performance in order to improve performance in the company. Generally, companies still use the tradi-tional approach in measuring performance that comes from company financial information, along with the times there is performance meas-urement using the balanced scorecard method, this method is a meas-urement method that offers both financial and non-financial measure-ments. This study aims to determine the effect of installed capacity on opera-tional performance to determine the effect of real production volume on operational performance and to find out which is the most influential between installed capacity and real production volume on the opera-tional performance of PDAMs in West Java, Banten and Jakarta in 2018. In this study the author uses a quantitative approach. This research da-ta collection uses secondary data, which is obtained from the report on the results of the 2018 PDAM performance evaluation issued by BPKP and BPPSPAM. This research uses SPSS multiple regression analysis tool. The results show that the Installed Capacity has a minimum value of 188, the maximum value of Installed Capacity is 20,238. The Real Pro-duction Volume has a minimum value of 146, the maximum value of the Real Production Volume of 19,752 that occurs. Operational perfor-mance has a minimum value of 0.81, the maximum value of Opera-tional Performance is 1.69. The mean value of Operational Performance is 1.2547
Driving Employee Performance: Exploring Job Stress as A Key Mediator in Employee Effectiveness in a Procurement Company
Get PDFThis study aims to examine the mediation of work stress on the influence of job demands and turnover intention on employee performance at PT. Empat Putera Utama Bersama Surabaya. The research material is based on the problem of high job demands from the company due to the large demand from the company\u27s clients. On the other hand,turnover intentionis one of the serious problems in the company that requires further evaluation.The method used is quantitative with an approach explanatory research. This method is used because this study will explain the position of each variable and the influence between one variable and another. The study was conducted using a survey method with data collected through a questionnaire. The population in this study included employees and superiors of PT. Empat Putera Utama Bersama, with samples taken through a saturated sampling technique of 55 employees. The analysis was carried out using SEM-PLS. The findings of this study show that high job demands can increase employee motivation and performance if managed well. Employees withturnover intentionkeep trying to work optimally to leave a good impression and achieve targets. Job stress mediates the relationship between job demands and performance, because environmental support helps employees manage stress. Job stress does not mediate turnover intentionand performance, because external factors have more influence, while a supportive work environment keeps employees engage
Peningkatan pengetahuan tentang K3 sekolah pada siswa Sekolah Menengah Kejuruan, Serang
Get PDFSekolah Menengah Kejuruan merupakan salah satu tempat yang potensial terjadinya kecelakaan. Hal ini disebabkan karena aktivitas pembelajaran, kegiatan praktikum serta penggunaan peralatan, bahan dan fasilitas penunjang lainnya yang menjadi faktor penyebab terjadinya kecelakaan. Faktor lain yang juga menjadi risiko terjadinya kecelakaan di SMK adalah perilaku siswa yang mengabaikan prosedur, menyepelekan aturan serta kurangnya pengetahuan tentang keselamatan di sekolah. Tujuan dilakukan kegiatan PkM ini adalah meningkatkan pengetahuan dan kesadaran siswa di SMKN 1 Ciruas mengenai pentingnya penerapan K3 di lingkungan sekolah. Sasaran dari kegiatan ini adalah siswa kelas X dan XI dari semua jurusan yang terdapat di SMKN 1 Ciruas sebanyak 110 siswa. Metode penyelesaian masalah dengan upaya edukasi tentang pentingnya penerapan K3 sekolah dengan pendekatan pre-postest. Hasil kegiatan menunjukkan bahwa sebelum dilakukan edukasi sebanyak 40,9% siswa memiliki pengetahuan kurang baik. Setelah diberikan edukasi terjadi peningkatan yang signifikan pada pengetahuan siswa. Nilai mean perbedaan antara sesudah dan sebelum 2,536 dengan standar deviasi 2,866. Hasil uji statistik didapatkan nilai p sebesar 0,001 maka dapat disimpulkan terdapat perbedaan yang signifikan antara pengetahuan sebelum dan sesudah dilakukan edukasi. Saran dari kegiatan ini bahwa sekolah dapat mengadakan kegiatan edukasi/sosialisasi tentang K3 secara berkesinambungan sehingga pemahaman K3 pada siswa dapat ditingkatkan dan dipertahankan sebagai bekal pembentukan budaya keselamatan di tempat kerja pada saat siswa lulus sekolah
Eksplorasi Pengalaman Nasabah Dalam Penggunaan Mobile Banking Wondr By BNI (Studi Kasus Nasabah BNI KCP Jatimakmur Bekasi)
Get PDFThis study aimed to explore customer experiences in using the wondr by BNI mobile banking application at the Jatimakmur Sub-Branch Office (KCP), Bekasi. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observation, and documentation involving six informants, including BNI internal personnel, customers, and academics. The research focused on three customer satisfaction indicators as proposed by Tjiptono (2014): expectation confirmation, repeat usage, and recommendation to others. The findings indicated that most customers perceive the wondr by BNI application as meeting their expectations, particularly in terms of its modern interface, practical features, and transactional efficiency. Customers also demonstrated a tendency for continued use due to ease of access and system stability. However, some challenges were noted, such as technical issues and facial verification problems, which initially reduced satisfaction levels. Nonetheless, several customers still recommended the application to others. These findings suggested that service stability, feature clarity, and a positive initial experience are key factors in fostering customer satisfaction and loyalty toward mobile banking service
PENGARUH PERAN WHISTLEBLOWING SYSTEM DALAM PENEREAPAN DIGITALISASI DAN PENGAWASAN PAJAK TERHADAP KEPATUHAN WAJIB DI KANTOR DIREKTORAT JENDRAL PAJAK
Get PDFThis study aims to determine the role of the whistleblowing system in implementing tax digitalization and supervising taxpayer compliance. This study uses a quantitative method. The population is taxpayers who have used the whistleblowing system website. The sampling technique is saturated samples or non-probability sampling, and 100 respondents were obtained. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression analysis. The hypothesis testing design used is the normality test, multicollinearity test, heteroscedasticity test, f-test, t-test, and coefficient of determination. Based on the results of the conducted tests, the following research findings emerged: 1) The whistleblowing system plays a positive and significant role in enhancing taxpayer compliance in the context of digitalization. 2) Tax supervision also has a positive and significant effect on taxpayer compliance. Based on the results of the tests conducted, the following research results were found: 1) the role of the whistleblowing system in the implementation of digitalization has a positive and significant effect on taxpayer compliance, 2) tax supervision has a positive and significant effect on taxpayer complianc
PENGARUH EFEKTIVITAS PENERAPAN KEBIJAKAN PP NOMOR 55 TAHUN 2022 DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM TAHUN 2023 DI KPP PRATAMA JAKARTA TANAH ABANG DUA
Get PDFThere has been an increase in the number of SMEs, totaling 65 million units, which has not been accompanied by a corresponding level of tax compliance. Therefore, the government issued the PP No. 55 of 2022 regarding the exemption of the final income tax for SMEs with a turnover of less than IDR 500 million/year. This research aims to analyze the partial and simultaneous effects of the effectiveness of implementing policy PP No. 55 of 2022 and tax socialization on the tax compliance of SMEs at the KPP Pratama Jakarta Tanah Abang Dua. This research uses a descriptive quantitative approach with primary data collected through a survey questionnaire from 100 respondents. The data analysis techniques used include validity tests, reliability tests, descriptive statistical analysis, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination test using the IBM SPSS Statistics 26. The results of this research indicate that the effectiveness of implementing policy PP No. 55 of 2022 has a partially positive and significant effect on the tax compliance of SMEs by 55.2%, tax socialization has a partially positive and significant effect on the tax compliance of SMEs by 64.6%, and the effectiveness of implementing policy PP No. 55 of 2022 and tax socialization simultaneously have a positive and significant effect on the tax compliance of SMEs by 67.9%
ANALISIS PELAKSANAAN PELAYANAN PUBLIK PERIZINAN DAN NON PERIZINAN BERBASIS ONLINE MELALUI APLIKASI JAKEVO (STUDI KASUS PADA UNIT PENGELOLA PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KECAMATAN SAWAH BESAR - JAKARTA PUSAT)
Get PDFBackground Licensing services are mostly accessed by the public. Currently, the Capital Investment and One-Stop Services Office of DKI Jakarta has an application called JakEVO (Jakarta Evolution). However, the JakEVO application is still not widely known by DKI Jakarta residents. Another obstacle is that errors often occur when using the JakEVO application. The purpose of this study was to Analysis of the Implementation of Online-Based Licensing and Non-Licensing Public Services Through the Jakevo Application at the Investment Management Unit and One-Stop Integrated Service in Sawah Besar Sub-District - Central Jakarta. The research approach uses a qualitative approach with descriptive methods. Determination of informants in this study using purposive sampling technique or purposive sampling. Online-Based Licensing and Non-Licensing Public Services Through the Jakevo Application at the Investment Management Unit and One-Stop Integrated Service in Sawah Besar Sub-District - Central Jakarta can be said to be quite running well and in accordance with what is expected by the government and by the community. There are obstacles in terms of the use of technology, officer communication with the public, and the use of the JakEVO Application by service officers and the public in Online-Based Licensing and Non-Licensing Public Services Through the Jakevo Application at the Investment Management Unit and One-Stop Integrated Service in Sawah Besar Sub-District - Central Jakarta. As for overcoming various obstacles, including service officers providing assistance and counseling to the community, communicating either directly to service officers at the sub-district or village office to ask questions or ask for directions or directions, as well as through communication media such as in the comments column, email, telephone, whatsapp and creating bulletin boards as information media and complaint services, conducting training for officers and conducting regular discussions both with fellow officers and with leaders regarding problems that occur with the use of the JakEVO Application