Institut STIAMI Online Journal System (Sekolah Tinggi Ilmu Administrasi Mandala Indonesia)
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ANALISIS PRINSIP-PRINSIP GOOD GOVERNANCE PADA SATUAN PELAKSANA PERHUBUNGAN KECAMATAN CEMPAKA PUTIH (STUDI KASUS PENGELOLAAN PARKIR DI KELURAHAN CEMPAKA PUTIH TIMUR)
Full text linkThe purpose of this research is to identify the good governance principles at the Transportation Implementation Unit of Cempaka Putih subdistrict, case study of parking management in East Cempaka Putih Village. This research uses qualitative descriptive analysis method to describe and explain in detail the existing phenomena by using interview as supporting instrument. The result of this research shows that the good governance principles at the Transportation Implementation Unit of Cempaka Putih subdistrict have not been well implemented. The obstacle includes the lack of competent human resource. The efforts which can be made include improving competence of the existing human resource, adding personnel, and expanding parking lot
Pengaruh Digitalisasi Pajak, Pemahaman Peraturan Pajak Serta Kepercayaan Masyarakat Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Pulogadung Jakarta Timur Tahun 2023
Full text linkTaxpayer compliance is a form of fulfilling taxpayers\u27 obligations to the state. This study was conducted to test the factors that affect the compliance of individual taxpayers at KPP Pratama Pulogadung.The research method was carried out using the multiple linear regression method with a sample of 100 respondents. Based on the results of the study, it is known that tax digitization has an effect on the compliance of individual taxpayers at KPP Pratama Pulogadung, understanding of regulations affects the compliance of individual taxpayers at KPP Pratama Pulogadung, public trust has no effect on the compliance of individual taxpayers at KPP Pratama Pulogadung
Exploring the Interplay: Tax Compliance, Financial Reporting Quality, and Auditor Competence - a Survey - Based Analysis
Full text linkThis study investigates the impacts of auditor competence (AC) and auditor experience (AE) on tax compliance (TC) and financial reporting quality (FRQ). Employing a quantitative research methodology, the study collected data from 67 auditors in Jakarta using purposive random sampling. These auditors, with a minimum of one year of experience, responded to a structured questionnaire distributed via email and WhatsApp. The data analysis was conducted using Smart-PLS to evaluate relationships between AC, AE, TC, and FRQ. Findings revealed that AC significantly enhances both TC and the FRQ. AE also positively influences these outcomes, albeit its hypothesized role as a moderator in the relationship between AC and the auditing outcomes did not show significant effects. These results underline the importance of both AC and AE in achieving high standards in audits but suggest that the interaction between these factors is complex. The study emphasizes the need for targeted professional development that enhances both the depth of competence and the strategic application of experience. It highlights the importance of creating training programs that address specific skills and knowledge areas relevant to improving audit quality and compliance.
ANALISA PEMAHAMAN PAJAK E-COMMERCE PADA PEDAGANG ONLINE DIKECAMATAN LOSARI KABUPATEN CIREBON
Full text linkThis study discusses the understanding of e-commerce tax among online traders in Losari District, Cirebon Regency, along with the rapid growth of online transactions since 2017. The study uses a qualitative descriptive approach with a purposive sampling technique to determine credible informants, and analyzes data using the Milles model (Data Reduction, Data Display, and Conclusion Drawing/Verification) and verbatim analysis. The results of the study indicate that online traders in Losari District do not yet have an adequate understanding of e-commerce tax. This is due to limited access to information and the complexity of regulations. To overcome this, it is recommended that there be socialization, education, and special assistance to improve the understanding and tax compliance of online traders
Analisis Kualitas Pelayanan di Era Pandemi Covid-19 dalam Meningkatkan Kepuasan Masyarakat di Kelurahan Kedaung Kecamatan Pamulang Kota Tangerang Selatan
Full text link(Analysis of Service Quality in the Covid-19 Pandemic Era in Increasing Community Satisfaction in Kedaung Village, Pamulang District, South Tangerang City)
This study aims to analyze the influence of rubber production, the rupiah exchange rate against the US dollar, and inflation on Indonesia\u27s rubber export volume from 2019 to 2023, both partially and simultaneously. Using an explanatory research method with a quantitative approach, secondary data from the Central Statistics Agency was processed using multiple linear regression analysis through IBM SPSS 29. The findings reveal that simultaneously, the variables of rubber production, exchange rate, and inflation do not significantly affect export volume. Partially, rubber production has a positive and significant effect on export volume, with a (t)-value higher than the critical (t)-table value. Conversely, the exchange rate shows no significant effect ((t)-value < (t)-table). Inflation demonstrates a significant but negative influence, with a (t)-value lower than (t)-table and a significance level of 0.047
Penerapan Model Inovasi Terbuka Dalam Meningkatkan Adaptasi Teknologi UKM
Full text linkUsaha Kecil Menengah (UKM) di Kota Cirebon menghadapi tantangan signifikan dalam mengadopsi teknologi untuk meningkatkan daya saing di era digital. Artikel ini membahas program pengabdian masyarakat yang bertujuan memperkenalkan dan menerapkan konsep inovasi terbuka untuk meningkatkan adaptasi UKM terhadap teknologi di Kota Cirebon. Program ini melibatkan UKM dan dilaksanakan melalui serangkaian kegiatan meliputi survei kebutuhan, pelatihan implementasi, dan pendampingan. Fokus utama program adalah pengenalan konsep inovasi terbuka, pemanfaatan crowdsourcing, kolaborasi dengan perguruan tinggi, dan adopsi teknologi. Hasil program menunjukkan peningkatan pemahaman dan kemampuan UKM mengimplementasikan minimal satu strategi inovasi terbuka dalam bisnis mereka. Program ini juga berhasil membangun ekosistem inovasi yang melibatkan UKM, pemerintah daerah, dan perguruan tinggi. Kesimpulannya, penerapan inovasi terbuka terbukti efektif dalam meningkatkan adaptasi teknologi UKM di Cirebon, memberikan fondasi untuk pertumbuhan ekonomi lokal yang berkelanjutan di era digital
Peningkatan Literasi Keuangan melalui Pengelolaan Keuangan Keluarga untuk Masyarakat Desa Tunggulrejo Kecamatan Jumantono Kabupaten Karanganyar
Full text linkFrom the initial information, it is known that the people of Tunggulrejo village have not managed their family finances well or some of them have difficulties in managing their finances, including recording family finances. Furthermore, it can be said that the public also does not understand financial literacy. Financial management is one of the main problems in Tunggulrejo village, Jumantono sub-district, Karanganyar district, because if family financial management and understanding financial literacy do not work well it will hinder performance and getting access to financing. The problems that arose during the discussion were the financial attitudes and behavior of their children who are students, university students and single youth in the form of excessive spending behavior, not understanding proper financial planning, and not understanding the priority scale of primary, secondary and tertiary needs. . The team provides solutions regarding the correct meaning of money, saving discipline, and the need to make correct financial planning to achieve individual and family financial resilience. This service has opened the minds and awareness of housewives about the importance of financial literacy in family life. By socializing financial literacy, attitudes and foundations can be fostered in building family financial resilience. Having good financial management will have a positive impact on business continuity, especially for the people of Tunggulrejo village, Jumantono District, Karanganyar Regency
Implementasi Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor pada Kantor Samsat Cibinong Bogor Tahun 2022
Full text linkThe problem faced by the West Java Province government, especially Cibinong Bogor One-stop Administration Services Office/Samsat in collecting vehicle tax, is that not all taxpayers are compliant in carrying out their tax obligations. To increase the PKB revenue target and increase the obligation to pay taxes, the government has imposed administrative sanctions on taxpayers who delay paying their taxes. Apart from providing administrative sanctions, the government also issued a policy regarding the elimination of administrative sanctions for vehicle Tax to relieve taxpayers. This research aims to find out the form of implementation of the policy of eliminating administrative sanctions for motor vehicle tax at One-stop Administration Services Office/Samsat Cibinong Bogor. This research uses descriptive qualitative research methods. Data collection in this research used interview, observation and documentation techniques. The results of this research show that the implementation of the policy of eliminating administrative sanctions for motor vehicle tax at the Cibinong Bogor One-stop Administration Services Office/Samsat has not gone well, the frequency of dissemination of information related to this policy has not been evenly distributed, the implementation of direct education and outreach by policy implementers to taxpayers has also not been optimal, there is a lack of consistency in the dissemination of information via social media, as well as miscommunication between policy implementers and taxpayers. This has resulted in many people still not knowing about the implementation of the policy of eliminating administrative sanctions for vehicle tax at the Cibinong Bogor One-stop Administration Services Office/Samsat. Apart from that, taxpayers also do not understand the concept of eliminating administrative sanctions for vehicle tax itsel
Priority Management of Fiber Suitcase Spare Part Warehouse Using 5S Method and Analytical Hierarchy Process (AHP)
Full text linkThis research discusses the warehouse management of fiber luggage spare parts at PT Artlyn Kreasi Mandiri using the 5S method and Analytical Hierarchy Process (AHP). The problem that occurs is the messy arrangement of spare parts in the warehouse which results in losses due to damage to spare parts and makes it difficult for employees to do their jobs. Effective warehouse management is considered crucial in improving the efficiency and effectiveness of company operations. In this context, the 5S method is used to understand the qualitative aspects of warehouse management, while the AHP method is used for decision-making. The results on 5S indicate the need for improvement of warehouse working environment conditions to reduce spare part damage and increase operational efficiency. In addition, the application of the 5S concept in the warehouse is expected to improve the efficiency and effectiveness of spare parts warehouse management. The AHP calculation results provide weights for each criterion and alternative that support decision making. From the AHP calculation results, it can be concluded that moving to a new warehouse has a higher global weight (0.749) compared to optimizing the existing warehouse (0.251), so moving to a new warehouse is considered a more optimal warehousing strategy for the compan
Analysis of the Root Cause of Delays in Delivery of Export Cargo with Incoterms Free On Board at PT. Vifiera Minova Brothers Using the Fish Bone Diagram Method
Full text linkDelays in the delivery of goods in export cargo containers are a problem that is often faced by business people, especially those who use Free on Board incoterms. This delay has a significant impact on customer satisfaction. Therefore, it is important to conduct an in-depth analysis of the factors that contribute to or even become the root of the problem. The purpose of this study is to analyze the root cause of delays in the delivery of export cargo goods using containers with inconterm free on board using the fish bone diagram method. By identifying and grouping these causes into relevant categories. This research was conducted using a qualitative method, with descriptive data analysis techniques. The data obtained from the results of this study were processed and analyzed using the Fish Bone Diagram method. The results of this study show that the main factor causing frequent delivery delays is during the process of picking up empty containers at the depot