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    Efektivitas Program Literasi Digital Nasional Sebagai Upaya Meningkatkan Literasi Digital pada Pemilih Pemula di Daerah Istimewa Yogyakarta (DIY) untuk Mengantisipasi Mis-Disinformasi Politik pada Pemilu 2024

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    Abstrak Jelang perhelatan Pemilu sudah lazim arus informasi hoak, dis-mis informasi meningkat. Berdasarkan data, hoak dan dis-mis informasi meningkat pada Pemilu 2014 dan 2019. Kondisi ini juga dirasakan jelang Pemilu 2024. Kondisi ini perlu diantisipasi agar dampak hoak dan dis-mis informasi tidak meluas. Di waktu yang kurang lebih berdekatan, Pemerintah Pusat membuat program Linterasi Digital Nasional. Program ini bertujuan untuk meningkatkan linterasi digital bagi masyarakat termasuk di dalamnya pelajar dan mahasiswa. Maka itu, tujuan penelitian ini untuk melihat Efektivitas Program Literasi Digital Nasional Sebagai Upaya Meningkatkan Literasi Digital pada Pemilih Pemula di Daerah Istimewa Yogyakarta (DIY) untuk Mengantisipasi Mis-Disinformasi Politik pada Pemilu 2024. Penelitian ini berlangsung di wilayah DIY. Metode penelitian yang digunakan dengan pendekatan kualitatif. Kesimpulan dari penelitian ini adalah Program Literasi Digital Nasional sudah dilaksanakan di Daerah Istimewa Yogyakarta. Program ini dilaksanakan di sejumlah sekolah dan kampus dengan menyasar kalangan pelajar hingga mahasiswa. Ada dua indikator keberhasilan program literasi digital ini. Pertama, Indeks Literasi Digital DIY tertinggi secara nasional berturut-turut selama dua tahun (2021-2022). Kedua, program ini bisa disimpulkan efektif mengantisipasi hoak, dis-mis informasi jelang Pemilu 2024. Para pelajar-mahasiswa dalam mengonsumsi berita/informasi di media sosial lebih bijak. Dengan berbekal Pilar Literasi Digital mereka tidak mudah termakan berita palsu maupun berita yang tidak jelas kebenarannya

    Analisis Intensifikasi Pajak Restoran terhadap Peningkatan Penerimaan Pajak Daerah di DKI Jakarta Tahun 2020 – 2022 Ana Chaerunisyah 1 , Ambarwati 2* , Nissa Oktiva 3

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    Restaurant Tax is a tax on services provided by restaurants. The phenomenon in this research is the Restaurant Tax Revenue that has not yet reached the specified target due to the Covid-19 pandemic. Taxpayers have faced difficulties in paying taxes, resulting in reduced income collection. Many registered Restaurant Tax taxpayers do not meet their Tax Payment Obligations. Furthermore, public awareness of taxation remains limited. This research aims to investigate and analyze the intensification of restaurant tax collection and its impact on the increase in Regional Tax Revenue in DKI Jakarta. It also explores the obstacles faced and the efforts made by the Regional Revenue Agency (BAPENDA) of DKI Jakarta to boost Regional Tax Revenue. This study employs a descriptive qualitative research method, collecting data through Observation, Interviews, and Documentation at the BAPENDA DKI Jakarta Office. The research findings indicate that the intensification of Restaurant Tax Collection for the increase in Regional Tax Revenue has not been successful. This is evident from the failure to achieve the revenue target and realization of Restaurant Tax Collection in DKI Jakarta from 2020 to 2022. This situation can be attributed to the Covid-19 pandemic and inadequate Tax Payment outreach efforts. BAPENDA DKI Jakarta’s initiatives include conducting Inspections, Providing Socialization and Education, Improving Service Quality, Implementing Tax Collection for Restaurant Tax taxpayers and Offering Extended Time for Restaurant Tax Calculations

    Strategi Komunikasi Pemasaran Politik Yang Efektif Dalam Mencapai Tujuan Politik

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    Penelititan ini dilatar belakangi pentingnya strategi komunikasi pemasaran politik yang efektif agar dapat membantu kandidat atau partai politik untuk meraih tujuan politiknya. Penelitian ini bertujuan untuk mengkaji strategi komunikasi pemasaran politik yang efektif dalam mencapai tujuan politik, khususnya dalam konteks pemilihan umum di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data penelitian dikumpulkan melalui data primer dan data sekunder. Data primer diperoleh dari wawancara dengan kandidiat dan lima team pemenangan . Hasil penelitian menunjukkan bahwa strategi komunikasi pemasaran politik yang efektif dalam konteks pemilihan umum di Indonesia melibatkan empat elemen utama komunikasi pemasaran, yaitu: (1) Segmentasi audiens, yaitu dengan mengidentifikasi kelompok pemilih yang berbeda dan menyesuaikan pesan dan strategi komunikasi sesuai dengan karakteristik dan kebutuhan masing-masing kelompok.(2) Personalisasi pesan, yaitu Kandidat menyesuaikan pesan politiknya dengan menggunakan data pemilih. (3).Penggunaan media sosial, yaitu Kandidat menggunakan Twitter untuk menjawab pertanyaan pemilih, Instagram untuk membagikan konten visual, dan TikTok untuk membuat konten yang menarik dan menghibur. (4) Manajemen citra: Citra positif kandidat atau partai politik penting untuk dibangun dan dijaga. Menggunakan strategi pemasaran push strategy, pass strategy dan pull strategy, Hal ini merupakan strategi komunikasi pemasaran politik yang efektif dalam konteks pemilihan umum di Indonesia membantu kandidat dan team partai politik untuk meraih tujuan politiknya, memenangkan pemilihan umum atau membangun opini publik yang mendukung kebijakan tertentu

    Analisis Strategi Penyelesaian Piutang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) (Studi Kasus pada Badan Pendapatan Daerah Kota Tangerang) Tahun 2019-2022

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    One of the regional revenues comes from the tax sector, namely the rural and Urban Land and Building Tax (PBB-P2). However, there are still many taxpayers who do not pay and pay off their tax debts. Because of the low number of taxpayers to obey and obey in their tax obligations that lead to high amounts of receivables in the Tangerang City Regional Revenue Agency. Therefore, the purpose of this study to analyze the settlement strategy of rural and Urban Land and building tax receivables, obstacles faced and efforts made by the Tangerang City Regional Revenue Agency. This study uses a descriptive qualitative approach. The results of this study indicate that it is not fully optimal in the implementation of the settlement of PBB-P2 receivables based on the program implemented by the Tangerang City Regional Revenue Agency based on four indicators, namely organizational strategy, program, supporting resources, and institutional. Obstacles that occur is the lack of knowledge in sending system by taxpayers, double tax object numbers, and lack of bailiffs in settling receivables. Efforts have been made namely the renewal of system synchronization, open counters services in all sub-districts, put up banners and billboards, video visualization of services, conduct billing cooperation with the State Prosecutor\u27s Office

    Influence of Price and Timeliness of Delivery Towards Customer Satisfaction (Shopee Express, Hub Koja, Plumpang, Semper, North Jakarta)

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    The existence of customer dissatisfaction on the price and timeliness of delivery of goods carried out by Shopee Express Hub Koja, and in the last 3 months experienced price instability and timeliness in delivery of goods. This study aims to determine how much influence the price and timeliness of delivery to customer satisfaction on Shopee Express, Hub Koja, Plumpang, Semper, North Jakarta. The independent variables in this study are the price (X1) and timeliness of delivery (X2), and the dependent variable is customer satisfaction (Y). This study uses quantitative methods with a population that is not known to ensure the number of customers. The sample size was 108 respondents. Sampling is done by Accidental Sampling method. Data analysis techniques used in this study are research instrument test and hypothesis test. The results showed that based on the correlation test variable price and delivery timeliness together have a very strong relationship of 0.810 or 81%. And known by the test coefficient of determination of 65.6% while the remaining 34.4% is influenced by other variables not studied in this study. In addition, based on the results of the simultaneous Test (Test F) has a value Fcount > Ftable is equal to (99.903 > 3.08) which means that the price and timeliness of delivery simultaneously positive effect on customer satisfaction variables. H0 is rejected and H3 is accepte

    Elements Influencing Going Concern Audit Opinion on Manufacturing Corporations in Indonesia

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    This A going concern audit opinion is an audit opinion issued by an auditor to ensure whether the corporation can preserve its vicapability. Providing a going concern opinion is something that is not expected by the corporation because it can damage public trust and can even indicate bankruptcy. Meanwhile, for users of financial statements, going concern audit opinions are used as an initial warning to avoid errors in decision making. This watchfulness aims to re-verify empirically the clout of Profitability, liquidity, leverage and financial distress on going concern audit opinion. Purposive sampling method for sampling secondary data from the annual statements of 37 manufacturing corporations in the basic materials field listed on the Indonesia Stock Exchange for the watchfulness term 2020 - 2022. The data was analyzed executing binary logistic regression which was carried out in statistical analysis software. The outputs of this watchfulness denote that Profitability, liquidity, leverage and financial distress simultaneously clout going concern audit opinion. Then, leverage and financial distress have a positive clout on going concern audit opinion, while Profitability and liquidity have no clout on going concern audit opinio

    Mengelola Kinerja Bisnis Yang Dipengaruhi Oleh Orientasi Pasar Dan Inovasi Bisnis

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    The aim of this research is to determine and analyze the impact of market orientation and innovation on the business performance of small and medium-sized enterprises (SMEs). The object of this research was small and medium-sized enterprises (SMEs). Research based on descriptive quantitative methods, through survey methods using closed questionnaire instruments. The sampling technique was purposive non-probability sampling involving the participation of 35 respondents. The analysis used to measure the influence of the dependent variable on the independent variable includes: Validity Test, Reliability test, Data Normality test, Correlation test, Determination Coefficient, Regression test, T test and F test. The results of this research can be seen that market orientation and business innovation, both partially and simultaneously have a significant positive effect on business performance. The findings of this research can attract the attention of business people to continue to strive and improve market orientation and innovation in an effort to achieve and improve business performance. The obtained results strengthen a reliable basis for the development of market orientation and innovative business due to the created business performance

    Pengaruh Bukti Fisik terhadap Kepuasan Customer Hotel Novotel Jakarta Cikini

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    Physical evidence is one of the important things that can improve customer impressions in the use of services provided. Therefore, in running its business, the Novotel Jakarta Cikini hotel must pay attention to physical evidence so that it is always in good condition, starting from interior, furniture, and facilities available at the hotel. Therefore the impression or perception of guests staying at the hotel will increase and This will later create customer satisfaction from the guest. The purpose of this research is to find out how big the influence of physical evidence on customer satisfaction at Novotel hotels Jakarta Cikini and the method used is a quantitative method with data collection techniques using questionnaires, observation, and literature study. The number of samples in this study was as many as 100 people stayed at the Novotel Jakarta Cikni Hotel. From the results, the calculation of the coefficient of determination (R2) shows the influence of physical evidence on customer satisfaction by 35%. Meanwhile, the calculation results t test obtained a value of tCount>tTable, namely 7.270>1.660 with a sig value 0.000<0.05 means H1 is accepted and H0 is rejected. It can be concluded that the physical evidence variable has a significant effect on customer satisfaction at the Novotel Jakarta Cikini hotel

    PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

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    Assurance Services or Audit Assurance Services by Public Accountants,are professional services that are able to independently improve the quality of report information produced. Therefore, as an independent party conducting the audit process, the auditor is required to provide an opinion on the results of the audit. Because the Auditor\u27s Opinion is sourced from financial reports, the questionarises: Does the Implementation of Accounting Information Systems and Organizational Performance affect the provision of the Auditor\u27s Opinion? The research method used is a descriptive approach and a verification/explanatory approach. The types of research used in this thesis are quantitative research. With the results of the study, there is a significant relationship between accounting information systems and organizational performance individually or jointly with theauditor\u27s opinion.. By empirically testing The Theory of Inspired Confidence proposed by Theodore Limperg (1920), it is known that through organizational performance there are direct consequences of the participation of external stakeholders (third parties) in the company. through the application of a consistent and relevant accounting information system in producing consistent financial reports. This study analyzes the potential influence througha questionnaire survey at 4 major public accounting firms in Jakarta. Testing and analysis, both theoretically and empirically, were carried out using the Statistical Program for Social Science software

    PENGARUH LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018 – 2020)

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    The aim of this research is to look at the influence of liquidity, leverage and company growth on profitability (the study on food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2020-2022 period is qualitative research, using secondary data with a total sampling of 10 companies during 2020 - 2022. Using a purposive sampling technique and analyzed using the linear regression method with SPSS version 26 software. The research results show that liquidity and company growth have a positive and significant effect on profitability, while leverage has no effect on profitability

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