69 research outputs found
Green Accounting dalam Kebijakan Fiskal Pemerintah: Studi Analisis atas Anggaran Berbasis Lingkungan
No full text(Green Accounting in Government Fiscal Policy: An Analytical Study on Environmental Budgeting)
This study aims to analyze the implementation of green accounting in Indonesia’s fiscal policy, particularly through environmentally-based budgeting approaches. Green accounting, as part of efforts to integrate environmental aspects into accounting systems and fiscal decision-making, is considered vital to achieving sustainable development. This research employs a descriptive qualitative method with a document analysis approach, examining regulations, government financial reports, and environmental budget documents from relevant ministries and agencies over the past five years. The findings reveal that although the government has adopted the green budgeting concept in its fiscal policy, implementation still faces challenges such as limited environmental performance indicators, lack of institutional integration, and suboptimal reporting of environmental impacts in financial statements. The study recommends regulatory harmonization, capacity building for human resources, and the development of standardized environmental accounting reporting systems to enhance the effectiveness of green budgeting in simultaneously supporting fiscal and environmental goals.
Abstrak
Penelitian ini bertujuan untuk menganalisis implementasi green accounting dalam kebijakan fiskal Indonesia, khususnya melalui pendekatan penganggaran berbasis lingkungan. Green accounting, sebagai bagian dari upaya untuk mengintegrasikan aspek lingkungan ke dalam sistem akuntansi dan pengambilan keputusan fiskal, dianggap penting untuk mencapai pembangunan berkelanjutan. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan analisis dokumen, mengkaji peraturan, laporan keuangan pemerintah, dan dokumen anggaran lingkungan hidup dari kementerian dan lembaga terkait selama lima tahun terakhir. Temuan penelitian menunjukkan bahwa meskipun pemerintah telah mengadopsi konsep anggaran hijau dalam kebijakan fiskalnya, namun dalam implementasinya masih menghadapi berbagai tantangan seperti terbatasnya indikator kinerja lingkungan hidup, kurangnya integrasi kelembagaan, dan belum optimalnya pelaporan dampak lingkungan hidup dalam laporan keuangan. Studi ini merekomendasikan harmonisasi peraturan, peningkatan kapasitas sumber daya manusia, dan pengembangan sistem pelaporan akuntansi lingkungan yang terstandardisasi untuk meningkatkan efektivitas penganggaran hijau dalam mendukung tujuan fiskal dan lingkungan secara bersamaan
Analisis Komponen Pajak Atas Transaksi Penjualan Bahan Bakar Minyak Pada SPBU Shell Tahun 2016 (Studi Kasus PD. Trimitra Utama)
No full textThe research is aimed to analyze the extent to which the component of Tax on Oil Fuel Sale Transaction at Shell Gas Station Year 2016. The research method used in this research is qualitative method through in-depth interviews to the informants as many as 3 people with various qualifications and knowledge in their respective fields especially taxation.Based on the analysis show that: the income tax payment obligations have been implemented and reported by PD PT Tri partner.Based on the analysis shows that: The obligation of payment of Income Tax has been paid and reported by PD. PT Tri Mitra Utama.The findings indicate that in the sales, not only fuel sales, but there are other sales such as lubricants and others where the tax is in accordance with the tax regulations, but there are still grey area, that is the existence of margin / operating profit derived from sales of fuel, where the assumption of the taxpayer (PD PT Tri Mitra Utama)that because the tax object has been subject to final tax, but there is no legislation or regulationn on the treatment of the operating profit
Analisis Efektivitas Penagihan Tunggakan Pajak Dengan Surat Paksa Dalam Rangka Meningkatkan Penerimaan Pajak Di Kpp Pratama Jakarta Matraman Tahun 2019-2021
No full textThis study aims to determine the implementation of import supervision of consignments in an effort to increase compliance of customs service users at the Supervision and Service Office of Type-C Intermediate Customs and Excise (KPPBC Type Madya Pabean C) in Kantor Pos Besar, Pasar Baru, in 2020. The phenomenon of this research is that the enactment of new regulations, which increase e-commerce transactions, can lead to illegal transactions, entry of prohibited goods, and restrictions as well as actions to break the value of consignments with the aim of avoiding import duty rates. This study uses a qualitative method with a qualitative descriptive approach. The results show that the implementation of import supervision of consignments at KPPBC Type Madya Pabean C, in Kantor Pos Besar, Pasar Baru, in 2020 greatly affected the compliance of users of imported goods services. In its implementation, there were several obstacles, such as a lack of understanding of customs service users, facilities and infrastructure that need to be improved and an unbalanced number of human resources. Therefore, it is necessary to make efforts to make campaign in the media and layers of society and to improve the facilities and infrastructure needed as well as the quality of human resources
A Implementation Of Fulfillment Of Personal Hygiene Needs In Elderly Dementia In Social Institutions Tresna Werdha Budhi Mulia 01 Cipayung East Jakarta
No full textElderly or elderly is a term commonly used for someone who is starting to enter the final stage of development. According to the Regulation of the Minister of Social Affairs of the Republic of Indonesia Number 5 of 2018, elderly is when they are over 60 years old (Ministry of Health of the Republic of Indonesia, 2016). General Objectives Able to carry out direct and comprehensive gerontic implementation covering biopsychosocial aspects with a nursing process approach to patients with dementia at the Budhi Mulia 01 Cipayung East Jakarta Social Welfare Home. This case study uses a descriptive case study design. A descriptive case study is an attempt to systematically and accurately describe a situation or a certain population area that is factual. In this case study, the author will systematically describe the nursing care of puzzle therapy for elderly with dementia and the fulfillment of personal hygiene needs for the elderly at the Tresna Werdha Budhi Mulia 01 Social Home in Cipayung, East Jakarta. The research subjects in this case study were 30 elderly people with dementia who provided personal hygiene needs and lived at the Budhi Mulia 01 Cipayung Social Home for the Elderly, East Jakarta. The assessment was conducted on Monday, July 25, 2024 at 08.00 WIB at Wisma Kenanga Panti Tresna Werdha Budhi Mulia 01 Cipayung East Jakarta (PSTW) data was obtained by interviewing patients, friends of patients in the same guesthouse, PSTW clinic nurses, and from medical records. The results of the assessment were obtained Mrs. R, 85 years old, female, Muslim, widow status, last education elementary school, from RT 005 / RW 010 Kalisari, Pasar Rebo District, East Jakarta. The person in charge of Mrs. R who lives at RT 004 / RW 010 Kalisari, Pasar Rebo District, East Jakarta, who is the biological child of the patient. Conclusion: The implementation of nursing care that has been carried out has been effective and has been carried out according to the established plan, namely puzzle therapy. This can be said to be effective because puzzles can train concentration and according to the expectations of the outcome criteria in the theory decreased while the self-care deficit according to expectations also increased. This is due to the cooperation between nurses and patients
Pengaruh Insentif dan Kepuasan Kerja Terhadap Kinerja Karyawan Bagian Marketing pada PT. Bank Negara Indonesia Kantor Cabang Tanjung Priok
No full textThis research was conducted to find out how big the influence of work environment on PT. Bank Negara Indonesia Kantor Cabang Tanjung Priokemployee performance.This research uses data and information retrieval method with questionnaire to employees of PT. Bank Negara Indonesia Kantor Cabang Tanjung Priokwith a sample of 70 employees. Sampling technique using Purposive Sampling. Each respondent answered the question as much as 24 by using Likert scale.The research method used in this research is quantitative associative where in this research there are 3 variable which represented independent variable that is Insentive (X1), Job Satisfaction (X2) and dependent variable that is employee performance (Y)From the results of research work Insentive positive or unidirectional and significant to employee performance, satisfaction of positive and unidirectional cooperation and significant to employee performance. Insentive and job satisfaction are the same as 75.2% performance on employee performance and 24.8% release by other factors that can not be in this researc
Video Dokumenter “Menelisik Narasi Terorisme”: Strategi Komunikasi Jaringan Teroris di Indonesia dalam Merekrut Anggota Baru
No full textSejak kejadian bom bunuh diri di Surabaya tahun 2018 silam, membuktikan bahwa doktrin radikalisme hadir dalam keluarga. Hal ini membawa penulis ingin meneliti mengenai sistem perekrutan jaringan teroris di Indonesia yang kini merambah ke dalam keluarga. Penulis menggunakan teori Strategi Komunikasi dan Komunikasi Interpersonal untuk mengetahui sistem perekrutan tersebut dan mengemasnya dalam video dokumenter dengan judul “Video Dokumenter Strategi Komunikasi Jaringan Teroris Di Indonesia Dalam Merekrut Anggota Baru”. Penelitian ini menggunakan metode kualitatif dengan mewawancarai beberapa narasumber yaitu pengamat terorisme, Deputi Deradikalisasi BNPT dan mantan teroris yang juga mantan perekrut. Tujuan video dokumenter ini yaitu untuk memberikan gambaran dalam bentuk infografis dan ilustrasi yang mengedukasi masyarakat khususnya anak muda untuk dapat mendeteksi dini gerak-gerik perekrutan teroris. Serta dapat memproteksi diri dan bersikap kritis terhadap segala informasi yang bersifat radikalisme. Hasil penelitian yang dapat diambil dari penelitian ini yakni adanya peran komunikasi interpersonal yang merupakan strategi paling efektif dalam melakukan pendekatan dengan calon pengantin (anggota baru) dalam rangka perekrutan. Meskipun teknologi internet sudah memudahkan perekrut untuk menyebarkan paham radikal, namun komunikasi tatap muka tetap diperlukan untuk membangun kepercayaan.Suicide bombing incident in Surabaya in the past 2018, proved that radicalization doctrine has occurred into a family. This incident brought author to do research on how terrorist network in Indonesia do the recruitment that could occur to a family, nowadays. Author uses the Communication Strategy theory and Interpersonal Communication theory to know the recruitment system. This research is put into concept of a documentary video, titled “Documentary Video of Communication Strategy of Terrorist Network to Recruit a New Member”. This research uses qualitative method by interviewing a some interviewees that are terrorism observer, Deputy of Deradicalization of BNPT, and an ex-terrorist that is a former recruiter. Research purposes of this documentary video are to give an information such as infographics, illustrations that are educating the community, in order for them to detect a the movement of terrorism recruitment, and to protect themselves by being more critical to informations that refer to radicalization. The conclusion of this research is, Interpersonal Communication is an important element in this recruitment, because it is the most effective way to do personal approach to recruit a new member. Although, the internet also played a massive role to share the radicalization movement, but face-to-face communication still necessary to build the trust
STUDENT ENTERPRENEURIAL MANAGEMENT STRATEGIES BASED ON SCIENCE AND TECHNOLOGY
No full textThe successfull of student entrepreneurship program depends on the design of an
integrated entrepreneurship program, focused and systematic. Designing
entrepreneurship programs have touched the cognitive, affective and
psychomotoric. Entrepreneurial activity is also designed to allow students directly
involved in business activities with reference to the core competencies of each
department or business carried on through Ipteks bagi Kewirausahaan (IbK)
programs. Strategy of IBK management include entrepreneurial training, the
practice of entrepreneurship, internship in Small and Medium Enterprises
(SMEs), production of technical assistance, business development, promoting
fairs / exhibitions, channeling the investor, production technology asistance,
human resource development, accessing market, legal and others. IBK program
on first years has successfully createdsix entrepreneurs of twentytenantwho
attended onIBK program. The field of business is Graphic Design Services,
Organic Vegetable Agribusiness, Bakery, Garut Sheep cultivation, and Mushroom
and White Rat
The Role of Motivation and Perceived Response Quality in GPT Usage for Chemistry Learning at University
No full textThe utilization of artificial intelligence in learning is growing, one of which is through the use of a Generative Pre-trained Transformer (GPT) as a learning tool. This study aims to analyze the relationship between student motivation, response quality perspective, and frequency of GPT use in chemistry learning. This study uses a quantitative approach with multiple regression methods to predict the frequency of GPT use based on two predictor variables, namely motivation and response quality evaluation. Data were collected through a survey of 58 students from chemistry and chemistry education study programs at the undergraduate, master\u27s, and doctoral levels. Correlation analysis results showed a significant positive relationship between motivation and response quality evaluation (r(56) = .59, p < .001) and between response quality evaluation and frequency of GPT use (r(56) = .49, p < .001). However, the relationship between motivation and frequency of GPT use was weaker (r(56) = .32, p = .015). Regression analysis showed that evaluation of response quality significantly predicted the frequency of GPT use (β = .57, p < .001), whereas motivation had a smaller effect (β = .21, p < .01). The R² value of .25 indicated that 25% of the variability in the frequency of GPT use could be explained by both predictor variables. This finding suggests that although motivation has a role in the use of GPT, college students are more likely to use it when they rate the response quality as high. The implications of the results of this study can be the basis for developing strategies to increase the utilization of GPT in chemistry learning as well as academic policies related to the use of AI in education
Implementation Of Pcs Cost Recovery VS Gross Split Model In Earth Oil And Gas Cooperation Contracts In Indonesia After Government Regulation Number 53/2017, In Effect To State Revenue
No full textAt the age of more than 130 years since the findings, oil and gas reserves have tended to decline relatively recently. Every year (2010-2020) there is always a gap between the performance of oil production and oil consumption in Indonesia where oil production cannot cover Indonesia\u27s oil consumption needs, so the rest is forced to import from foreign oil producers. Realization of ready-to-sell (lifting) oil production in the third quarter of 2022 reached 610,100 barrels per day. This achievement is still below the 2022 state budget target of 703,000 barrels per day. The reason for the decline in oil and gas supply is a lack of exploration. The government\u27s decision to change the Production Sharing Contract (PSC) Cost Recovery into PSC Gross Split in the oil and gas cooperation contract scheme is intended to increase the efficiency and effectiveness of production split between the contractor and the government carried out by SKK Migas as stated in the ESDM Minister Regulation No. 8/2017 as amended by Regulation No. 52/2018 and No. 20/2019 concerning PSC Gross Split. After having received a lot of criticism from experts and contractors finally through ESDM Ministerial Regulation No. 12/2020 the Indonesian government changed its policy by imposing forms of cooperation and flexibility in the form of contracts for gross split results or cost recovery. The aim of the research is to evaluate how the implementation of PSC Gross Split is compared with the implementation of PSC Cost Recovery in the oil and gas cooperation contract in Indonesia in effect to State Revenue. The research method used in this research is a descriptive method with the application of comparative analysis. While the research approach used is a qualitative approach. Data collection method uses interview, observation and documentation methods. The author concludes, that the government\u27s policy through ESDM Ministerial Regulation No.12/2020 gives the impression that the government is ambivalent, namely that there is an element of uncertainty in the consistency of government policy in the field of calculating contractor income vs. government revenue which of course this uncertainty will have an impact on tax fairness even an increase in government revenue or revenue can be disrupted due to resistance from other foreign miners who are not given discretionary choices to use the PSC cost recovery method. By considering that the government\u27s decision to use PSC Gross Split is more profitable for the government than PSC Cost Recovery, to reflect the government\u27s commitment to realizing an increasingly condusive and progressive Ease of Doing Business Index in Indonesia in the eyes of investors, rather than the government returning to using the cost recovery model in oil and gas exploration, it would be much better if the government is consistent with implementing the Gross Split model but by providing an extra special incentive as a form of government support in water development considering that projects in deep sea waters carry a very high risk
Implementations of geographically weighted lasso in spatial data with multicollinearity (Case study: Poverty modeling of Java Island)
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