scholarly journals Penentuan Target, Strategi dan Faktor-Faktor yang Mempengaruhi Optimalisasi Pajak Daerah

2021 ◽  
Vol 4 (2) ◽  
pp. 95-116
Author(s):  
Fauzan Effendi ◽  
Vince Ratnawati ◽  
Yesi Mutia Basri
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Organizational Structure ◽  
Case Study Approach ◽  
Real Potential ◽  
Target Setting ◽  
Study Approach ◽  
Local Taxes ◽  
Target Strategy

The research aimed to analyze the suitability of local tax target setting with real potential, analyze strategies and factors that influence the optimization of the advertisement tax performance, swallow's nest tax, groundwater tax, and Non-Metal Mineral Tax in Pekanbaru City. The object of this study is the Pekanbaru City Regional Revenue Agency and four objects/subjects of local taxes studied in Pekanbaru City. The method used is qualitative with a case study approach. This research shows that the target setting of Advertising Tax, Swallow's Nest Tax, Groundwater Tax, and Non-Metal Mineral and Rock Tax has not been adjusted to the real potential. The performance reports of each Regional Tax studied were inadequate in relation to the strategies implemented, which made it difficult for the Regional Revenue Agency to make effective and efficient decisions. The factors that influence tax optimization are the inadequate organizational structure, updating of the taxation database, human resources, the use of information technology, strengthening regulations, and supporting infrastructure.Keywords: Local Tax; Target; Strategy; Constraints. AbstrakPenelitian bertujuan untuk menganalisis kesesuaian penetapan target pajak daerah dengan potensi ril, menganalisis strategi dan faktor-faktor yang mempengaruhi optimalisasi kinerja Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak  Mineral Bukan Logam di Kota Pekanbaru. Objek Penelitian ini adalah Aparatur Badan Pendapatan Daerah Kota Pekanbaru dan 4 objek/ Subjek pajak daerah yang diteliti di Kota Pekanbaru. Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus. Penelitian ini menunjukkan bahwa penetapan target Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak  Mineral Bukan Logam dan batuan belum disesuaikan dengan potensi ril. Laporan kinerja masing-masing Pajak Daerah yang diteliti belum memadai terkait strategi yang telah dilakukan sehingga menyulitkan Badan Pendapatan Daerah dalam pengambilan keputusan yang efektif dan efisien. Faktor-faktor yang mempengaruhi optimalisasi pajak tersebut adalah belum memadainya struktur organisasi, pemutakhiran data base perpajakan, kondisi Sumber Daya Manusia, pemanfaatan teknologi informasi, Penguatan Regulasi dan sarana prasarana pendukung.Kata Kunci: Pajak Daerah; Target; Strategi; Kendala.  

scholarly journals Analyzing The Company’s Work Environment Within the Task Complexity

2020 ◽  
Vol 4 (2) ◽  
pp. 230-236
Author(s):  
Rini Purnamasari ◽  
Ahmad Abbas ◽  
Yana Firana
Keyword(s):  
Organizational Structure ◽  
Work Environment ◽  
Task Complexity ◽  
Case Study Approach ◽  
Job Description ◽  
Study Approach ◽  
Performance Quality ◽  
Long Time ◽  
Logistic Service

The job description established in organizational structure is the starting signal to know the firm work environment. If it is operated through a complex job division, the performance quality will not run maximally. This research aims to analyze the work environment through the job description given by the firm. The type of this research is a qualitative under case study approach. This research was conducted in the logistic service firm, namely Sarana Citra Adicarya (SCAc). The data were obtained from the interview, observation, and documentation. The result of this research discloses that the work environment of Sarana Citra Adicarya is less well-integrated, not on time, as well as encourages procrastination so that the employees do not enjoy the job and cannot work for a long time.

scholarly journals INTERNALISASI NILAI-NILAI KEADILAN DALAM PRAKTIK PEMBIAYAAN MUDHARABAH DAN DEPOSITO MUDHARABAH

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Dyah Ayu Perwitasari
Keyword(s):  
Qualitative Research ◽  
Business Ethics ◽  
Human Resources ◽  
Profit Sharing ◽  
Case Study Approach ◽  
Study Approach ◽  
Islamic Business Ethics ◽  
Five Elements ◽  
Principles Of Justice

ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis bentuk nilainilai keadilan dalam praktik pembiayaan mudharabah dan deposito mudharabah.Jenis penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan studi kasus.Teknik pengumpulan data dilakukan melalui wawancara dan dokumentasi.Hasil penelitian ini menunjukkan bahwa BPRS Asri Madani Nusantara Jember belum sepenuhnya menerapkan kelima unsur keadilan dalam praktik pembiayaan mudharabah.Dari kelima prinsip tersebut, BPRS hanya menjalankan kedua prinsip keadilan, yaitu bentuk pelarangan haram dan maysir. Untuk memenuhi kelima prinsip keadilan tersebut, seharusnya seharusnya BPRS Asri Madani Nusantara menerapkan praktik pembiayaan mudharabah secara murni, dimana perhitungan bagi hasil dilakukan setelah proyek terealisasi, edukasi syari’ah secara itensif kepada mudharib, pihak manajemen melakukan pengawasan secara itensif terhadap usaha yang dijalankan mudharib, serta etika bisnis Islami yang harus dimiliki sumber daya manusia perbankan. Sedangkan pada praktik deposito mudharabah, BPRS ASRI Madani Nusantara Jember telah menerapkan kelima unsur keadilan yaitu bentuk pelarangan riba, gharar, maysir, dzulm dan haram dalam transaksi deposito mudharabah.Kata kunci: mudharabah, deposito mudharabah, keadilan ABSTRACT This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shari'ah education has been intensively to mudharib, the management supervises it intensely on the mudharibrun business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice

scholarly journals Direct cost of monitoring conventional hemodialysis conducted by nursing professionals

2017 ◽  
Vol 70 (2) ◽  
pp. 357-363 ◽  
Author(s):  
Antônio Fernandes Costa Lima
Keyword(s):  
Human Resources ◽  
Direct Cost ◽  
Unit Cost ◽  
Case Study Approach ◽  
Study Approach ◽  
Multiple Case ◽  
The Mean ◽  
Nursing Professionals ◽  
Conventional Hemodialysis

ABSTRACT Objective: to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil. Method: this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked) time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL). Results: Hospital C presented the highest mean direct cost (BRL 184.52), 5.23 times greater than the value for Hospital A (BRL 35.29) and 3.91 times greater than Hospital B (BRL 47.22). Conclusion: the costing method used in this study can be reproduced at other dialysis centers to inform strategies aimed at efficient allocation of necessary human resources to successfully monitor conventional hemodialysis.

scholarly journals Peningkatan Sumber Daya Manusia pada Majelis Taklim Jamiyyatul Ummahat Jakarta Selatan

2020 ◽  
Vol 4 (2) ◽  
pp. 317-334
Author(s):  
Heni Ani Nuraeni ◽  
Lany Polina
Keyword(s):  
Human Resources ◽  
Qualitative Methods ◽  
Community Participation ◽  
Human Resource ◽  
Educational Institution ◽  
Case Study Approach ◽  
Study Approach ◽  
Religious Teaching ◽  
Coaching Activities

The Council of Ta’lim is a non-formal educational institution managed by a community and contributes to the development of human resource particulary in terms of religious teaching. The research aims to study various activities carried out in the Council of Ta’lim of Jamiyyatul Ummahat South Jakarta toward the improvement of its human resources. This research applies qualitative methods using case study approach. Data were collected through  observations, interviews, and documentation and then analyzed using Miles and Huberman’s interactive model analysis. The results showed that the human resources in the Council are improved through a number of activities, such as coaching activities for leaders and managers, trainings and educational competitions. These activities have indirectly contributed to the improvement of human resources as well as increased the community participation.

scholarly journals “Bela Beli Kulonprogo” dan Implikasinya Bagi Peningkatan Kualitas SDM di Industri Batik Sinar Abadi Desa Ngentakrejo

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Wafa Insanul Musfiroh
Keyword(s):  
Human Resources ◽  
Positive Impact ◽  
Case Study Approach ◽  
Job Descriptions ◽  
Study Approach ◽  
Observation Process ◽  
Before And After ◽  
Role Based

“Bela Beli Kulonprogo” policy has have come a spirit for entrepreneurship of home industry in Ngentakrejo Village particularly by industry of Batik Sinar Abadi.  This spirit is considering for researcher to proved what has used criteria to improved quality of product. For that, this article aims to increase quality of human resources by Sinar Abadi Batik of industry. We conducted a case study approach, the data in this research was collected through interview and field observation process. This context has occurred by Batik Sinar Abadi that implemented new role of the quality product of increase it. Before production of promoted in the market, Sinar Abadi Batik of industry has conducted empleyment criteria to accepted. After that, an employee was given to supporting work harder until synchronous productivity with the company vision.  For achievers employment, they are giving reward in the form of money who is supported workers harder by labor. One side, the author was founded new role based on before and after improving human resources. On the other side, the quality of improving those human resources has have given positive impact and increasingly to promotion for region until it shall be branding of village.Kebijakan “Beli Beli Kulonprogo” menjadi spirit para pengelola home industri. Terutama industri Batik Sinar Abadi Desa Ngentakrejo. Spirit ini menyita perhatian peneliti untuk membuktikan kriteria apa saja yang digunakan untuk meningkatkan kualitas produksi tersebut. Untuk itu, artikel ini membahas mengenai peningkatan kualitas sumber daya manusia oleh Industri Sinar Abadi Batik. Dengan menerapkan case study approach, data-data dalam riset ini dikumpulkan melalui proses wawancara dan obervasi lapangan. Oleh karena corak penelitian bersifat narasi deskriptif, peneliti menemukan sebuah kebaruan pada paper ini. Konteks semacam ini terjadi karena industri Batik Sinar Abadi di Desa Ngentakrejo menerapkan pola baru dalam meningkatkan kualitas produknya. Sebelum hasil produksi dipasarkan, industri Sinar Abadi Batik melakukan kegiatan seleksi karyawan. Setelah itu, karyawan yang diterima dilatih (training) disesuaikan dengan job descriptions. Jika sudah mahir, karyawan diberikan support lain untuk terus bekerja lebih giat, sehingga sesuai dengan harapan perusahaan. Bagi karyawan yang berprestasi, mereka diberikan reward berupa uang lembur yang mendorong pembatik lebih baik dalam bekerja. Di satu sisi, penulis menemukan pola perubahan berdasarkan pra dan pasca adanya peningkatan sumber daya manusia. Di sisi lain, peningkatan kualitas sumber daya manusia tersebut memberikan kontribusi positif dan promosi daerah sehingga menjadi branding desa.

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