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    ANALISIS IMPLEMENTASI SISTEM TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAN PENGELOLAAN ASET PADA KELURAHAN TUGU SELATAN DI JAKARTA UTARA

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    This study describes the implementation of non-cash transaction system in financial management, and asset management in Tugu Selatan village in North Jakarta. This study was motivated by the instruction of the governor of DKI Jakarta Province No. 33 of 2016 concerning the implementation of noncash transactions, with the mandatory non-cash financial transactions within the government of DKI Jakarta. Qualitative research methods with descriptive approach. Data collection technique is done by observation, interview, documentation and triangulation. Research informants determined by purposive sampling. This research was conducted at the South Tugu Village Office. This study aims to analyze the implementation of the system of non-cash transactions in financial management, and asset management, analyze the barriers and efforts made in the settlement of barriers.Based on the results of the study, that the legal basis, flow and procedure of non-cash financial transactions as an instrument has existed as a guide applied to noncash financial transactions. The instrument was disseminated by the transmission process, clarity process, and consistency process as a good communication process to all Tugu Selatan village staff. The competency of the village staff is fulfilled by the implementation of internal training programs, socialization and routine evaluation of the village head and treasurer as the person in charge of the village. Likewise, the need for funds for the implementation of non-cash financial transactions has been provided in the budget when preparing the Performance Plan. Internet network access is available to access the application of Regional Financial Management Information System and CMS Bank DKI. Tugu Selatan village staff are obedient which shows commitment in the implementation of non-cash financial transactions. The flow and procedures of non-cash financial transactions have been implemented by all staff, including staff who deal directly with providing services to the community, with the headman and treasurer in charge. so that it becomes one of the actions of good governance (good governance) in Tugu Selatan village. Factors inhibiting the implementation of non-cash transactions include There are still Tugu Selatan village staff who do not understand all about the flow and procedure of noncash transactions when related to work that requires disbursement of funds, and the internet network slows down when accessing information system applications. The efforts include emphasizing to employees who do not know well about the flow and procedure of non-cash financial transactions, so that they want to learn more about the flow and procedure of non-cash transactions through regular socialization and evaluation, and increasing the bandwidth to 500 Kbps which will increase the speed of internet network access, and the implementation of priority interne

    Strategi Pengelolaan Pembelajaran Pada Pendidikan Anak Usia Dini Pasca Pandemi Covid-19 Paud Angkasa Di Bawah Penyelenggaraan Yayasan Ardhya Garini

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    The COVID-19 pandemic that has occurred for more than 2 years has had an impact on various sectors, including the management of Early Childhood Education learning. This pandemic has made all stakeholders, academics, organizers, managers, educators, and parents of early childhood aware of the need to adapt to a learning management process that can keep up with technological developments and still pay attention to the growth and development of early childhood. This research aims to analyze the learning process strategy in Early Childhood Education (PAUD) after the COVID-19 pandemic in Angkasa PAUD (Playgroup and Kindergarten) under the management of the Ardhya Garini Foundation. This research method uses qualitative, namely data obtained from the results of analysis in the field through observation, interviews, and documentation. The research was conducted at 4 PAUD institutions, namely TK Angkasa 2 Raja Haji Fisabilillah Tanjung Pinang, TK Angkasa 1 Husein Sastra Negara Bandung, TK Angkasa Adi Soemarmo Solo and TK Angkasa Pattimura Ambon. The research results show that PAUD institutions under the management of the Ardhya Garini Foundation implement learning management strategies by planning, organizing, implementing, and supervising which have been implemented well. The challenge faced by the Ardhya Garini Foundation as a PAUD organizer is the equal distribution of the quality of education in KB/TK Angkasa throughout Indonesia. This research will be a very interesting reference for further discussion for policymakers, academics, practitioners, organizers, managers, and PAUD educators regarding strategies for managing PAUD learning centers that are affordable and can be implemented after the Covid-19 pandemic while still paying attention to and prioritizing the rights of children. early childhood rights

    Implementasi Peraturan Daerah Kabupaten Bungo Nomor 12 Tahun 2015 Tentang Penertiban Dan Pemeliharaan Ternak Di Kelurahan Manggis

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    This research is motivated by the fact that there are still many livestock roaming the public streets around the Manggis Village and disturbing the comfort of the community, so in order to realize the control of livestock, the Regional Government stipulates Bungo Regency Regional Regulation Number 12 of 2015 concerning Livestock Control and Maintenance. The purpose of this study is to determine the implementation and obstacles in the implementation of Bungo Regency Regional Regulation Number 12 of 2015 concerning The Control and Maintenance of Livestock. The method used is descriptive with a qualitative approach. The population in this study was all employees of Satpol PP Bungo Regency, Bathin III Subdistrict, Mangosteen Village and mangosteen village community. The analysis units studied were as many as 15 people who were determined by purposive sampling and accidental sampling techniques. The analysis used is an interactive model by Miles and Huberman. The results of this study indicate that the implementation of livestock control and maintenance in Bungo Regency Regional Regulation Number 12 of 2015 concerning Livestock Control and Maintenance in Manggis Village has not been carried out optimally because Satpol PP has not carried out activities for controlling livestock, transporting livestock, issuing summons to livestock owners and giving the results of the decision in the form of sanctions so that it does not give a deterrent effect to farmers. The obstacle in implementing the regional regulation is the lack of coordination between the sub-district and the Satpol PP so that enforcement has not been carried out in the Manggis Village. Lack of awareness of farmers in following existing regulations due to the habit of releasing livestock so that there are still many livestock roaming around

    Urgency and Impact of Green Taxes Implementation in Encouraging Green Business Post Covid-19

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    This study aims to examine the urgency, impact and strategy of Green Taxes in encouraging Green Business after the Covid-19 pandemic. This study uses a qualitative approach with a comparative descriptive type of research, in which the application of Green Taxes in various countries for the purpose of encouraging Green Business is compared to the conditions in Indonesia. The results of the research show that environmental damage due to industrial activities that occur in Indonesia can harm the country because, coupled with the COVID-19 pandemic, the end of which is not yet known, it will increase the state’s health spending. It. Many countries have successfully implemented Green Taxes and changed their business patterns to be environmentally friendly, although the negative impact of the green tax implementation, i.e. a decrease in net profit in the business sector, can result in layoffs and a decrease in tax revenue in several sectors. The application of Green Taxes in Indonesia is still at the level of the domestic tax function, which can be seen in the increasing target and realization of Green Taxes each year. The government must be more assertive in enforcing Green Taxes and be transparent in the use of the funds. Supervision in the implementation of the green tax policies must also be improved so that the expected goals can be achieved.    

    Pengaruh Komunikasi Interpersonal dan Kompetensi Sumber daya terhadap Kinerja Guru dalam Penerapan Kurikulum Merdeka di SMPN 269 Jakarta

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    This study aims to identify the influence of Interpersonal Communication and Resource Competence on Teacher Performance at State Junior High School 269 Jakarta in implementing the independent curriculum. Interpersonal Communication barriers between Teachers and Students, as well as excessive teacher workloads, cause the technical performance of teachers to be the lowest among other performance areas. This study uses a descriptive approach to detail how Interpersonal Communication and Resource Competence affect Teacher Performance at State Junior High School 269 Jakarta in implementing the independent curriculum. Data were obtained through questionnaires and analyzed using Multiple Linear Regression with SPSS 26. The population consisted of principals, Teachers, Students, and Support Staff, with a sample of 222 respondents using proportional Stratified Random Sampling. The results of the study show that: (1) Interpersonal Communication has a positive but the lowest influence compared to other variables on Teacher Performance, with a t-test value of 15.124 > 1.971; (2) Resource Competence has a positive and dominant influence compared to other independent variables on Teacher Performance, with a t-test value of 20.282 > 1.971;(3) The combined influence of Interpersonal Communication and Resource Competence is 85.3%, with an f-test result of 161.646 > 3.04. The implications of this study suggest the need for balanced training on Interpersonal Communication and Resource Competence, focusing on effective Interpersonal Communication techniques and student-centered teaching strategies. Additionally, it highlights the importance of strong motivation from teachers to develop themselves post-training to avoid stagnation, thereby improving technical performanc

    Analisis Strategi Pemungutan Pajak Air Tanah Dalam Rangka Meningkatkan Penerimaan Pajak Daerah Kabupaten Buton Utara Tahun 2018-2020

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    This research aims to evaluate the methods of groundwater tax collection implemented to enhance local revenue in North Buton Regency during the period of 2018-2020. Additionally, it seeks to identify factors influencing this process, including both impediments and facilitators. The research methodology employed is descriptive qualitative, with primary data collected through interviews and secondary data comprising targets and realizations of groundwater tax revenues. The findings indicate that the implementation of the groundwater tax collection strategy to increase local tax revenue in North Buton Regency has not been optimal, due to several obstacles such as the insufficiency of human resources, inadequate infrastructure, and insufficient oversight, among other barriers

    Penerapan Aplikasi E-Filing sebagai Upaya Peningkatan Kepatuhan Wajib Pajak Orang Pribadi dalam Menyampaikan SPT PPh Tahunan di Direktorat Jenderal Pajak Kantor Pusat Periode Tahun 2021 sampai dengan Tahun 2023

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    This research aims to determine the influence of the level of Annual Income Tax Tax Compliance of Individual Taxpayers with the e-Filing Application at the Directorate General of Taxes at the Head Office. This research refers to the Tax Compliance Level Ratio which is still low. The method used in this research is qualitative with data collection techniques using data obtained from internal parties. The result is that the level of Tax Compliance through the e-Filing Application at the Directorate General of Taxes at the Head Office is classified as very good, but there are still several obstacles in Taxpayer compliance at the Directorate General of Taxes with the implementation of the E-Filing application, namely the lack of taxpayer knowledge regarding tax modernization, not yet understanding regarding the obligations and compliance of taxpayers, especially new taxpayers, network problems which cause the data transfer process to the server to sometimes be hampered, there are taxpayers who do not understand the E-Filing application. Keywords: e-Filing, Tax Compliance, Directorate General of Taxes, Head Offic

    The Effect of Compensation and Work Discipline on Employee Performance at PT. Langgeng Baja Pratama in Bekasi Regency

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    This study aims to determine the effect of compensation and work discipline on employee performance at PT Langgeng Baja Pratama in Bekasi Regency. The method used is explanatory research with analysis techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study compensation has a significant effect on employee performance of 50.3%, the hypothesis test obtained t count> t table or (7.788> 2.000). Work discipline has a significant effect on employee performance of 41.0%, the hypothesis test obtained t count> t table or (6.462> 2.000). Compensation and work discipline simultaneously have a significant effect on employee performance with the regression equation Y = 9.869 + 0.416X1 + 0.353X2 and a contribution of 61.3%, the hypothesis test obtained F count> F table or (46.655> 2.760)

    Pengaruh Pengetahuan Perpajakan Tarif Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM Wilayah Cikarang pada E-Commers di Shopee

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    The aim of this research is to analyze and evaluate the magnitude of the influence of tax knowledge (X1), tax rates (X2), and taxpayer awareness (X3) on Cikarang MSME taxpayer compliance in emmers on Shopee. The data used in this research is primary data obtained through distributing questionnaires to 100 respondents using the Slovin formula. The respondents are MSME taxpayers in the Cikarang area. The research approach used is a quantitative descriptive research approach. The sampling technique method is non-probability sampling and saturated sampling technique or census. Meanwhile, the data analysis used in this research includes: data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the IBM SPSS application, showing that the variables of tax knowledge, tax rates and taxpayer awareness have a positive and significant effect, both in terms of partial or simultaneous, on taxpayer compliance. The tax compliance variable has a partial effect of 38.7% on MSME taxpayer compliance, the tax rate variable has a partial effect of 37.0% on MSME taxpayer compliance and the taxpayer awareness variable has a simultaneous effect of 42.7%. Based on the coefficient of determination, it is known that together tax knowledge, tax rates and taxpayer awareness have an influence on the dependent variable (MSME taxpayer compliance) by 63.5%, while the remaining 36.5% is influenced by other factors outside the research model. The implication of this research\u27s conclusion is that the tax authorities or directorate general of taxes must increase tax knowledge, tax rates and taxpayer awareness to increase MSME taxpayer compliance

    Pengaruh Brand Awareness, Brand Loyalty, Dan Lini Produk Terhadap Keputusan Pembelian Merchandise Enhypen Di Toko Kpopconnection Jakarta Selatan

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    The greater the influence of K-wave in Indonesia, the greater the demand for products originating from South Korea. One such demand is on merchandise of K-pop idol groups. This study aims to determine and analyze the effect of brand awareness, brand loyalty, and product lines on purchase decisions both partially and simultaneously. The research method used was a quantitative method with data collection techniques in the form of questionnaire distribution. The population in this study were consumers who made purchases at the KpopConnection store in South Jakarta. The research sample consisted of 120 respondents who were selected using a non-probability sampling technique, i.e. incidental sampling, with the Slovin formula. The data obtained were then analyzed using linear regression technique with the help of SPSS version 25. The results of this study indicate that partially brand awareness affects purchase decisions by 59.8%, brand loyalty affects purchase decisions by 67.8%, and product lines affect purchase decisions by 59.5%; simultaneously brand awareness, brand loyalty, and product lines influence purchase decisions by 75.1%, with the remaining percentage being the influence of other factors outside this study.

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