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    ANALSIS UPAYA PENINGKATAN KINERJA MELALUI PEMBERIAN SANKSI DISIPLIN PADA PETUGAS SATPOL PP KOTA BEKASI

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    This research is motivated by the large number of PP municipal police officers in Bekasi City who have not performed their duties properly and in accordance with applicable regulations including many officers who do not heed discipline which results in violations of the norms of the applicable rules so that the impact on the performance of the officers concerned . in this study the authors want to see the extent of the effectiveness of sanctions given to performance improvements that occur in Bekasi City Satpol PP Officers. The method that the authors do is a quantitative research method with different test analysis. The conclusion that I get is that giving disciplinary sanctions to officers who commit disciplinary violations will improve the performance of officers. Keywords: performance, disciplinary sanctions, discipline

    TANTANGAN YANG DIHADAPI OLEH PERBANKAN NASIONAL PADA APLIKASI FINANCIAL TECHNOLOGY BERBASIS CASHLESS (Studi kasus pada pengguna Digital Payment di Kota Bandung)

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    This research was made to find out the challenges faced by the National Banking on Financial Technology Applications where the rise of financial technology is growth in various aspects making it easier for users to support the needs of this modern life. Ranging from transportation services, food delivery services to house cleaning services. In this study using a questionnaire with 210 respondents. The current technological relationship is closely related to the existence of the internet as the main access. We need to know that the existence of Fintech can be one of the driving forces for the existence of a movement to help increase competition in the combination of banking technology. It is shown from the results of the study that the calculated F value of 710,596 becomes the calculated F value> F table, the significance value of 0,000 <0.005 means that there is an influence of conventional bank challenges on cashless-based fintech simultaneously. The value of t arithmetic X1 of 11.742 so the value of t arithmetic> t table, the significance value of 0,000 <0.005 means that there is an influence of conventional bank challenges on cashless-based fintech partially. The value of t count X2 of 14,193 so the value of t count> t table, the significance value of 0,000 <0.005 means that there is a partial influence of conventional bank challenges on cashless-based fintech.  Keywords: opportunities, fintech, cashless

    PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN

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    Modernization of tax administration as one of the improvement for the administration performance, conducted in personally, team, or group to get the efficiency, economic, and the suitable improvement. This research aimed to know about the effects of modernization of tax administration of the obedience of the people in Tax Service Office Pratama Bandung Cibeunying. The method of this research employs the Verifikative descriptive. The result of the research show that the analysis of product moment is 0,802, which mean consisting the relation between modernization of tax administration and the people. The result of the coefficient of determination analysis shows the number 65%, which mean the modernization of tax administration influenced 65% towards the people. Moreover, the 35% is the other effects of beyond the variable which are not talked in this research.  Keywords: modernization of tax administration, the obedience of the peopl

    PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN KOMITMEN TERHADAP KINERJA GURU SD NEGERI KECAMATAN CIPEUNDEUY KABUPATEN BANDUNG BARAT

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    Research conducted to determine the effect of principal leadership and commitment on performance of public elementary teachers in Cipeundeuy District, West Bandung Regency. This research conducted in West Bandung Regency Elementary School, where the method used was descriptive and verification methods, with 33 respondents. The data analysis technique used was a path analysis technique to determine the effect of both direct and indirect variables on the dependent variable. In its operation, SPSS 19 and Excel software used. The results of the study showed that leadership was quite a good category. Commitment to the category is quite good, and Teacher performance is in a quite good category. The total effect of leadership on teacher performance is 19.8%; the overall effect of commitment to teacher performance is 31.2%. The simultaneous influence of Leadership and Commitment on the Performance of Public Elementary Teachers in Cipeundeuy Sub-District, West Bandung Regency is 51.0%, and the remaining 49.0% determined by other variables not included in this study. Keywords: leadership, commitment, teacher performance

    Pengaruh Fungsi Kepemimpinan, Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Pegawai : (Survey Pada Badan Pelayanan Perizinan Terpadu Dan Penanaman Modal Kota Cimahi)

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    The excellent public service is a characteristic of a good governance. Based on this statement, the increasing quality of public service is a must. The goal of this research is discovering the impact of leadership function, organizational culture and organizational commitment to employee performance. This research employs quantitative approach. The object of this study is a public office in Cimahi. The result of this study show there is a significant effect of leadership function, organizational culture organizational commitment to employee performance. It leads to employee’s optimum perfomance

    Pengaruh Motivasi Dan Kompetensi Terhadap Kepuasan Kerja Di PT. Inti (Persero) Bandung

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    In an organization, specifically the human resource department, high motivation and employee competency are essential to increase the employee satisfaction. This study aims to discover the effect of motivation and employee competency towards employee satisfaction. This study uses descriptive and verivicative method. The samples of this study are the employees of a company in Bandung. Moreover, this study uses the path analysis to know the direct and indirect impact. The results prove motivation and competency has significant effect to work satisfaction

    Pengaruh Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

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    The goal of this study is finding the implementation of Personal Income Tax Collection activities at the Primary Tax Service Office in Bandung, to find out the Individual Taxpayer Compliance and find out how much the Personal Income Tax Collection Effect on Individual Taxpayer Compliance. The method used in the study at one of the Primary Tax Service Offices in Bandung is descriptive analysis method. The data collecting techniques are interviews, questionnaires and library research. The sampling technique with non-probability sampling is saturated sample, where all members of the population are sampled. The data analysis techniques are carried out through descriptive analysis and verification analysis. Based on the results of the study, personal income tax collection is considered as good with an average score of 3.27 and the individual taxpayer compliance is categorized as is good enough. The average score is 3.25. then the personal income tax collection is adequate in improving personal taxpayer compliance. It was proven by the results of the correlation coefficient analysis by using the product moment. It has powerful effect at 0.831. Personal income tax collection affects personal taxpayer compliance by 69.00%, while the remaining 31.00% is influenced by the other factors that are not examined in this study such as the condition of a country's tax administration system, service to the taxpayers, tax law enforcement, inspection taxes and tax rates.

    Pengaruh Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah

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    One of the goals to be produced from the use of information technology in the application of information systems is quality information. The purpose of this study is to investigate the effect of internal controls on the quality of regional financial statements in answering the hypothesis proposed by using a quantitative approach with simple linear regression analysis techniques. Verification is carried out with a sample of 30 employees at one of the regional government offices in the city of Bandung. Based on the results of data processing shows that there is a significant influence of internal control over the quality of regional financial statements. Thus it can be recommended for the parties concerned to improve internal control so that it can produce quality regional financial report information

    Pengaruh Pengendalian Internal Dan Kompetensi Terhadap Efektivitas Penggajian

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    The effectiveness of payroll in organizations plays an essential role in ensuring business continuity. This study aims to determine the effect of internal controls and the competencies of the efficacy of salary. The research method used is the survey method for employees of payroll systems in the company. Thirty samples were taken by purposive sampling technique at two retail companies in the city of Bandung. The data analysis technique uses the path analysis approach. The results of the study indicate that there is a significant effect of internal control and competence on payroll effectiveness. Based on these findings, the company needs to improve internal control and employee competence so that payroll effectiveness can run optimally

    Sikap Terhadap Pembiayaan Syariah Di Libya Dan Italia: Sebuah Analisis Isi Terhadap Artikel Gait & Worthington (2015) Dan Opromolla (2012)

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    Nowadays there are relatively few studies that have compared consumer attitudes to Islamic finance in developed and developing countries. This study aims to analyze differences in attitudes towards Islamic finance between bank consumers in developed country (Italy) and developing country (Libya), including identifying various antecedents of attitudes to seeking financing by bank consumers in both countries. For this reason, we conducted an exploratory study through a content analysis of two scientific journal articles. Specifically, we systematically reviewed two scientific journal articles that discussed the bank's attitude towards Islamic finance. The first article was written by Gait and Worthington (2015) and the second article was written by Opromolla (2012). We found that the study of Gait et al. (2015) succeeded in identifying four determinants of consumer attitudes toward Islamic finance, namely community service, profitability, religion, and unique services. In addition, religion and community service are the most important positive attitudes that determine the use of Islamic finance methods by retail consumers in Libya. On the other hand, the Opromolla study (2012) aims to analyze the suitability of Islamic banking with the Italian banking system. Through a practical analysis of experience in financial services in Italy, it was found that although Italy provides a conducive and flexible legal environment and supporting banking laws and regulations, Islamic banks are not yet established in Italy. For this reason, we need a way to adjust (reconcile) Islamic banking with EU regulations and the Italian banking system. In summary, the slow progress of Islamic banking in Italy is likely to be answered through the findings of empirical studies conducted by Gait and Worthington (2015)

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