scholarly journals Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan

2020 ◽  
Vol 22 (2) ◽  
pp. 215-240
Author(s):  
Haula Rosdiana ◽  
Maria R.U.D. Tambunan ◽  
Inayati Hifni
Keyword(s):  
Law Enforcement ◽  
Focus Group ◽  
Group Discussion ◽  
Successful Implementation ◽  
Group Discussions ◽  
Strategic Role ◽  
The Government ◽  
Taxation System

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.

scholarly journals Peran Penyuluh Agama dalam Kehidupan Beragama guna Meningkatkan Keluarga Sakinah (Studi Kasus pada Majelis Ta'lim Al-Muhajirin Sukarame II Bandar Lampung)

2019 ◽  
Vol 1 (1) ◽  
pp. 92-108
Author(s):  
Rahmat Hidayat
Keyword(s):  
Religious Language ◽  
Community Leaders ◽  
Religious Leaders ◽  
Government Program ◽  
New Family ◽  
Strategic Role ◽  
The Government ◽  
Negative Impacts

ABSTRACT  Islamic Religious Instructor has a quite strategic role in the midst of society. besides he is a preacher of Islam, also the Islamic Religious Instructor, according to his function as a guide, illuminator, and community builder with religious language. The role of religious counselors in addition to functioning as an impetus for the community to actively participate in development also plays a role in overcoming obstacles that build the course of development, particularly overcoming negative impacts. Religious instructors as religious leaders always guide, nurture, and move the community to do good and stay away from prohibited acts, inviting something that is needed by the community in fostering its territory both for the purposes of social facilities and worship. The Religious Instructor is a place to ask questions and a place to complain for his community to solve and resolve with his advice. Religious Instructors as community leaders act as priests in matters of religion and social problems as well as in matters of state by an effort to succeed the government program. The role of religious instructors in improving and creating the quality of sakinah families in the Muhajirin AL Muhajirin voluntary II Ta'lim Assembly group in Teluk Betung Barat Subdistrict, Bandar Lampung City, it can be concluded that religious counselors play an important role in improving the quality of sakinah families, one of which is in terms of worship , and also able to improve the quality of a new family and has long become a sakinah family.

scholarly journals Peran Strategis Madrasah Swasta di Indonesia

2018 ◽  
Vol 6 (1) ◽  
pp. 91-106
Author(s):  
Solahudin Solahudin
Keyword(s):  
Public Schools ◽  
Islamic Education ◽  
Educational Institutions ◽  
Young Generation ◽  
Main Class ◽  
Strategic Role ◽  
The Government ◽  
Face Complex

This paper is aimed at discussing the strategic role of school (madrasah) in the country. Madrasah is one of the Islamic educational institutions that have an important role for the development of Islamic education in Indonesia. Madrasah is a place to galvanize the mental, moral, and spiritual of the young generation to educate students to be useful beings for the religion, state, and nation. Private Madrasahs as one of the Islamic Education Institutions in Indonesia have a strategic role in the participation of the nation's intellectuals. In the next developments, private madrasahs face complex issues. In one hand, there is a demand to improve the quality in order to compete with state Islamic education institutions and public schools, but on the other hand, the attention of the government, both central and local, to Islamic educational institutions is still low, even they are still placed not as the main class, but the second class of education institutions. The Ministry of Religious Affairs, which became the central policy, began to formulate serious efforts to improve the quality of madrasahs, such as through the Ministry's Strategic Plan.

scholarly journals KESIMPULAN DALAM PEMERIKSAAN KEPATUHAN YANG BERDIRI SENDIRI

2015 ◽  
Vol 1 (1) ◽  
pp. 83
Author(s):  
Catharina Sri Kariningsih ◽  
Nalini Asfaroyani ◽  
Latifah Dewi Tutiana
Keyword(s):  
Focus Group ◽  
Group Discussion ◽  
Analysis Data ◽  
Literature Study ◽  
Group Discussions ◽  
Factors Affecting ◽  
State Finance ◽  
Compliance Audit ◽  
Audit Reports

BPK has the mandate to conduct audits over management and accountability of the state finance, with one of the audit types is Special Purpose Audit (PDTT). Based on the results of studies conducted by the Directorate of Research and Development of PDTT (Litbang PDTT) in 2011, PDTT consists of, among others, investigative and compliance audit. Compliance audit intended is a compliance audit performed independently. This study aims to provide information about the conclusions in the compliance audit which performed independently. The methodology used is literature study, audit reports analysis, data and information collection through questionnaires and interviews, as well as focus group discussions with practitioners and academician. Based on the study, it can be inferred that factors affecting the quality of the conclusion is the audit objective, the scope of the examination, criteria, materiality, sample and evidence. This study suggests to use ISSAI 4100 Compliance Audit Guidelines –For Audits Performed separately from the Audit of Financial Statements as a reference for the conclusion format.KEYWORDSCompliance audit, conclusion, ISSAI 4100ABSTRAKBPK memiliki mandat untuk melakukan pemeriksaan atas pengelolaan dan tanggung jawab keuangan negara, diantaranya melalui Pemeriksaan Dengan Tujuan Tertentu (PDTT). Berdasarkan hasil kajian yang dilakukan Direktorat Litbang PDTT pada tahun 2011, pemeriksaan yang termasuk dalam PDTT adalah pemeriksaan investigatif dan kepatuhan. Pemeriksaan kepatuhan yang dimaksudkan adalah pemeriksaan kepatuhan yang berdiri sendiri. Tulisan ini bertujuan untuk memberikan informasi tentang penarikan kesimpulan dalam pemeriksaankepatuhan yang berdiri sendiri tersebut. Metodologi yang digunakan yaitu studi literatur, telaah LHP, pengumpulan data dan informasi melalui kuesioner dan wawancara, serta Focus Group Discussion dengan praktisi dan akademisi. Hasil studi menunjukkan bahwa faktor-faktor yang mendukung kualitas penarikan kesimpulan dalam pemeriksaan kepatuhan yang berdiri sendiri adalah tujuan, lingkup atau cakupan pemeriksaan, kriteria, materialitas, sampel dan bukti pemeriksaan. Studi ini mengusulkan bentuk kesimpulan yang mengacu pada ISSAI 4100 Compliance Audit Guidelines–For Audits Performed separately from the Audit of Financial Statements.KATA KUNCIPemeriksaan kepatuhan, kesimpulan, ISSAI 4100

scholarly journals Komunitas Pedesaan di Malaysia : Masalah Dan Tantangan

2021 ◽  
Vol 3 (3) ◽  
pp. 1406-1414
Author(s):  
Teuku Afrizal
Keyword(s):  
Community Development ◽  
Successful Implementation ◽  
Community Members ◽  
Group Discussions ◽  
Long Time ◽  
The Government ◽  
The Village ◽  
Depth Interviews

Community development is an effort to improve the standard of living and quality of life of the community. The Wawasan Village Movement Program is a program that focuses on the development of rural human development towards a village that is more advanced, attractive and profitable. Even though in its implementation, community development is running smoothly and successfully. However, post-success needs to be maintained and sustainable. This article focuses on problems and challenges in the context of rural community development through the Wawasan Village Movement program. This article takes a case study in the Village of Shadow Keningau, Sabah Malaysia. Data collection was carried out through in-depth interviews, focus group discussions and observations. As well as documentation of published and unpublished materials. The article found several important facilitators who became problems and challenges after the successful implementation of the Village Movement Movement program in Keningau Shadow Village. This includes; (i) no further action from the government after the success; (ii) difficulty maintaining existing committees; (iii) idle and using assets for a long time; (iv loosening of social ties. In short, after the success of the government, it is necessary to give encouragement and encouragement to the Desa Bayangan community by making this village a model village. In addition, taking community members as facilitators in fostering other Wawasan Village Movement villages that are being fostered.

scholarly journals Peran Pelatihan Dan Workshop Bagi Peningkatan Motivasi, Inovasi Dan Kreativitas Pada Umkm Kerajinan Tangan Dari Manik-Manik

2019 ◽  
Vol 1 (2) ◽  
pp. 59
Author(s):  
Santi Riana Dewi ◽  
Andari Andari ◽  
Martina Rahmawati Masitoh
Keyword(s):  
Focus Group ◽  
Human Resources ◽  
Community Service ◽  
Growth And Development ◽  
Group Discussion ◽  
Active Role ◽  
Participatory Approach ◽  
The University

This community service is carried out by lecturers at the university, in order to participate actively in improving the quality of human resources through counseling and workshops. Counseling and workshops carried out are related to efforts to increase motivation, innovation and creativity in MSMEs, especially handicrafts made from beads. The results of MSMEs in the form of handicrafts from beads are still very much needed to be continuously improved. Besides that the market for bead creativity products is still very widely opened. The results of these beadsare  in the form of prayer beads and various women's jewelry such as bracelets and necklaces. The handicrafts are chosen because the method of making them is quite easy and the ingredients needed are easy to obtain. The method used in this service is participatory approach, and the respondents consist of the community as business actors. Respondents also participated directly in the focus group discussion, interviews, training, workshops, consuls, and executions. Through the implementation of this service it is hoped that it will be able to encourage the growth and development of MSMEs to improve community welfare and improve the quality of the active role of lecturers as a form of concern for improving the quality of human resources in the community. 

scholarly journals BUILDING PESANTREN ENTREPRENEURSHIP THROUGH INTERNAL INITIATIVE AND EXTERNAL DEVELOPMENT

2021 ◽  
Vol 10 (1) ◽  
pp. 97-110
Author(s):  
Muhardi Muhardi ◽  
Dedih Surana ◽  
Nandang Ihwanuddin ◽  
Handri Handri
Keyword(s):  
Focus Group ◽  
Field Study ◽  
Focus Group Discussion ◽  
Qualitative Method ◽  
Group Discussion ◽  
Driving Factor ◽  
The Government ◽  
External Development ◽  
Descriptive Qualitative

The objective of this research is to analyze the role of internal initiative driven by pesantren leaders and external development provided by the government in building pesantren entrepreneurship. This research was conducted by utilizing a descriptive qualitative method, with a sample of 5 pesantrens in Garut Regency, Indonesia. The data obtained in this research was collected through focus group discussion (FGD) with a number of stakeholdrs as informant namely leaders of the 5 pesantrens taken as sample along with a couple of their students. Based on field study, we discovered that the success of pesantren in building entrepreneurship activities are dominantly determined by internal initiative and creativity driven by entrepreneurs/managers/ initiators of pesantren, supported by their students. Other pesantrens that have succeeded to build their economic independencies have also received assistance from the government through one pesantren one product (OPOP) program as external development driving factor, which motivated these pesantrens to contribute and to help the government to achieve the goals of this program.

scholarly journals Rekonstruksi Pengelolaan Komite Sekolah Sebagai Mitra Dalam Peningkatan Mutu Sekolah

2020 ◽  
Vol 2 (2) ◽  
pp. 1-15
Author(s):  
Muhamad Faizul Amirudin
Keyword(s):  
Literature Study ◽  
Good Communication ◽  
National Education ◽  
School Committee ◽  
National Education System ◽  
Strategic Role ◽  
The Government ◽  
School Committees

The lack of the role of the school committee in education makes it a school partner to improve its management. Because it is clear in Law number 20 of 2003 concerning National Education System article 56 paragraph 3 that the school council approves in improving the quality of assistance by providing, directives and support for labor, facilities and infrastructure, and supervision of education at the education level. This paper is a literature study that uses documents related to schools and education suppliers as sources of data and analyzed using qualitative descriptive. Reconstruction of the management of the committee through improvements to the planning, organizing, implementing, and evaluating the work program of the school committee and education unit. In addition, training and guidance for school committees also requires building good communication and cooperation between the school committee, the government and other parties. That way it is expected to increase the strategic role of schools in improving the quality of education.

scholarly journals COMMUNICATION STRATEGY IN THE DEVELOPMENT OF AGRO-TOURISM VILLAGE IN WEST BANDUNG REGENCY

Edulib ◽  
2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Encang Saepudin ◽  
Agung Budiono ◽  
Asep Saeful Rohman
Keyword(s):  
Focus Group ◽  
Group Discussion ◽  
Communication Strategy ◽  
Rural Tourism ◽  
Communication Management ◽  
Group Discussions ◽  
Good Communication ◽  
The Government ◽  
Strategy Pattern ◽  
Communication Planning

Abstrak. Penelitian ini mengkaji Strategi komunikasi dalam pengembangan desa wisata agro di Kabupaten Bandung Barat. Dengan  metode kualitatif dan teknik pengumpulan data melalui wawancara, observasi, Focus Group Discussion, dan  studi pustakan penelitilian ini bertujuan untuk mengetahui  perencanaan komunikasi dan manjemen komunikasi dalam pengembangan desa wisata agro di Kabupaten Bandung Barat. Manfaat dari hasil penelitian ini adakah memberikan masukan bagi pemerintah dan beberapa pihak yang terkait mengenai strategi komunikasi (pola komunikasi efektif) dalam pengembangan desa wisata,  sehingga  pihak-pihak tersebut mampu membuat kebijakan-kebijakan  yang sangat tepat dalam pengembangan desa wisata terutama desa wisata agro di Kabupaten Bandung Barat. Berdasarkan hasil penelitian, Desa yang mmeiliki potensi sebagai Desa Agro Wisata di Kabupaten Bandung Barat, perlu diadakannya pola pembinaan agro wisata agar para pelaku pariwisata dan pelaku pertanian secara sinergis dapat merencanakan, menyusun, memprogramkan agro wisata yang bermanfaat bagi masyarakat,  pengusaha, dan pemerintah. Dalam hal ini perlu adanya komunikasi yang baik antar pihak. Dengan terjalinnya komunikasi yang baik antar pihak maka harmonisasi sosial dalam pengembangan desa wisata agro ini akan tercapai. Strategi komunikasi sangat penting karena ia merupakan paduan perencanaan komunikasi (communication planning) dan manajemen komunikasi (communication management) untuk mencapai suatu tujuan.   Kata Kunci : Strategi Komunikasi, Desa Wisata Agro, Pembangunan Desa, Bandung Barat Abstract. This study examines the communication strategy in the development of agro-tourism village in West Bandung regency. Use qualitative methods and techniques of data collection through interviews, observation, focus group discussions, and the library to study aims to determine the penelitilian communications planning and management of communication in the development of agro-tourism village in West Bandung regency. The benefits of this research is there to provide input for the government and some interested parties about the communication strategy (pattern of effective communication) in the development of rural tourism, so that the parties are able to make policies that are particularly appropriate in rural tourism development especially rural agro-tourism in West Bandung regency. Based on the research results, in West Bandung regency, especially in Lembang, keep holding the pattern of development of agro-tourism so that the perpetrators of tourism and agriculture synergistically actors can plan, arrange, program an agro-tourism that benefit the community, employers, and government. In this case the need for good communication between the parties. With good communications between the parties, harmonized social development of rural agro-tourism will be achieved. The communication strategy is very important because it is a blend of communication planning and communication management to achieve a goal. Keywords: Communication Strategies, Agro Tourism Village, Rural Development, Bandung Barat

scholarly journals Kepala Madrasah dan Perannya dalam Meningkatkan Profesionalisme Guru: Studi Eksplorative di MTs Istiqamah Talu

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Ismaiza Busti ◽  
◽  
Mahyudin Ritonga ◽  
Ahmad Lahmi ◽  
◽  
...  
Keyword(s):  
Data Analysis ◽  
Focus Group ◽  
Human Resources ◽  
Qualitative Approach ◽  
Teacher Competence ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Descriptive Qualitative

The Head of Madrasah has a role in various matters related to improving the quality of both human resources and infrastructure in each madrasah he leads, teachers as human resources elements in madrasahs need strategic steps taken by the head of madrasah to improve their professionalism, this research aims to explore how the role of madarasah head in improving teacher competence in MTs Istiqamah Talu Talamau Subdistrict. Research is designed with an explorative qualitative approach, namely a study that aims to find the role performed by the head of madrasah through the search of various sources, the source of this research is madrasah supervisors, teachers in MTs Istiqamah and madarasah heads as a form of confirmation, to obtain data from the specified sources, in this research used observation techniques, interviews, documentation studies and focus group discussions, data analysis used is descriptive qualitative. The result of the research is that the head of madrasah plays a role in increasing the professionalism of teachers in the form of informative, coordinate, consultative and informative.

scholarly journals The role of the medical committee in hospital clinical governance in Jambi province

2018 ◽  
Vol 9 (2) ◽  
pp. 100-106
Author(s):  
Dumilah Ayuningtyas
Keyword(s):  
Focus Group ◽  
Medical Profession ◽  
Group Discussion ◽  
Clinical Governance ◽  
Group Discussions ◽  
Safety Standards ◽  
Professional Quality ◽  
Admission Requirements ◽  
Depth Interviews

Latar Belakang: Tata kelola klinis bertujuan untuk memastikan bahwa layanan kesehatan berjalan sesuai dengan standar keamanan yang tinggi dan kualitas berkelanjutan. Komite Medis bertanggung jawab untuk pelaksanaan tata kelola klinis yang baik di rumah sakit. Penelitian ini bertujuan untuk mengetahui peran Komite Medik dalam tata kelola klinis rumah sakit di era Jaminan Kesehatan Nasional (JKN) pada RS Umum Daerah (RSUD) di Provinsi Jambi. Metode: Desain penelitian bersifat kualitatif. Pengumpulan data dari Agustus hingga Desember 2016 di tiga RSUD kelas C di Provinsi Jambi dan mencakup 23 informan yang diambil melalui wawancara mendalam dan Focus Group Discussion. Hasil: Hasil penelitian menunjukkan bahwa Komite Medik belum berperan optimal dalam proses kredensialing, pemeliharaan mutu profesi dan penjagaan disiplin/etika profesi. Tugas dan fungsi kredensialing di beberapa rumah sakit belum berjalan sebagaimana mestinya (karena digunakan untuk persyaratan penerimaan dokter baru, tetapi tidak untuk menyaring kompetensi dokter), terkesan formalitas, serta sulit dilakukan karena belum memiliki Mitra Bestari. Kebijakan Jaminan Kesehatan Nasional memberi pengaruh baik terhadap peran komite medik dalam tata kelola klinis RS, karena terdapat beberapa regulasi atau peraturan pelaksana tentang JKN yang terintegrasi dengan peran komite medik, khususnya pada aspek kendali mutu kendali biaya. Kesimpulan: Dapat disimpulkan Komite Medik secara umum belum berperan optimal dalam tata kelola klinis pada RSUD Kelas C di Provinsi Jambi. Oleh karena itu, rumah sakit perlu meningkatkan kompetensi, etika dan disiplin profesi medik, serta penyempurnaan regulasi terpadu terkait  tata kelola klinis di rumah sakit. Kata kunci: komite medik, tata kelola klinis, RS, Jaminan Kesehatan Nasional. Abstract Background: Clinical governance aims to ensure that health services run according to high safety standards and ongoing quality. The medical committee is responsible for the implementation of good clinical governance of the hospital. This study aims to analyze the role of the medical committee in the clinical governance of hospitals in the era of National Health Insurance (JKN). Methods: The research design is qualitative. Data collection spans from August to December 2016 in three hospitals in Jambi Province and includes 23 informants who were observed throughout in-depth interviews and focus group discussions. Results: The results show that the medical committee has not played an optimal role in the process of credentialing, maintaining professional quality, and guarding the discipline/professional ethics of the hospital. The duties and functions of credentials in some hospitals are not working properly (because used to apply to new doctor admission requirements, but not as to screen the competence of doctors), seem excessively formal and difficult to implement because they do not have Mitra Bestari yet. JKN policy has a good influence on the role of the medical committee in the clinical governance of the hospital, as there are several regulations that are integrated with the role of the medical committee, especially in the areas of quality control and cost control. Conclusion: It can be concluded that the medical committee in general has not played an optimal role in the clinical governance of hospitals in Jambi Province. Therefore, it is necessary to improve the competence, ethics, and discipline of the medical profession in addition to integrating regulations related to clinical governance in hospitals.  Keywords : Medical committee, clinical governance

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