scholarly journals ANALISIS SISTEM KEBIJAKAN PENGEMBALIAN KELEBIHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI MELALUI RESTITUSI DAN KOMPESANSI DI KPP PRATAMA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Bryan S Lempas ◽  
Treesje Runtu ◽  
Rudy J. Pusung

Tax is a source of revenue to finance all State expenditures including expenditures for development and expenditure in improving the welfare and quality of Human Resources (HR). The tax contribution in funding State expenditures continues to increase and requires support in the form of raising public awareness to meet its tax obligations. This research was conducted in Manado City, where this study aims to examine the return of overpayment. The research method used is descriptive analysis research. Result of research indicate that KPP Pratama manado give good service for taxpayer individual who apply for restitution of amount of tax debt paid by public also must know that even if money have entered to treasury state if proved there is more pay then State treasury also willing to reverse or compensate for other types of taxes. The refund of the tax payment is a refund of tax overpayment that has been assumed is really a tax that is more paid.Keyword : Refund of overpayments, restitution, and compensation of individual taxpayers

Author(s):  
Mita Sari ◽  
Dessy Kumalasari

Quality of performance is one of the problems that is not far from the service. For the Service society is the thing that happens and is obtained almost every day. Good service greatly affects the quality of performance of an employee in an organization. As we know the performance of employees at the Office of Investment and integrated service one door of the city of Palangkaraya still less because of its employees lack of human resources so in terms of service is not maximized. The purpose of this research is to know how employees are performing in improving the office of Investment and Integrated services at one door of Palangkaraya city. The research method used is qualitative, this study uses the theory of Fuad Mas'ud which contains quality, quantity, timeliness, effectiveness, and kemitmen work. The data collection techniques in this study are observations, interviews, documentation. The results of the research can be concluded that the performance of employees in improving the service at DPM-PTSP Palangkaraya city is still not optimal, seen from five indicators namely quality, quantity, timeliness, effectiveness, and work commitments. Obstacle factors that can mengahmbat the way of service, among others, human resources or employees who are less particularly in the field of service that is evidenced by employees lacking control of the field of service and the delay of time given in carrying out its duties are not appropriate. In addition to the inhibitory factor there are also supporting factors that are encouraging and mutually encouraging each other and carrying out their duties to share because the ability of human resources can help each other in carrying out their duties and to cover the lack of unfinished work and try to provide the best service.


2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Ernia Duwi Saputri, S.Pd., M.H.

Public Service Analysis of Village Tlanak Support of Lamongan District. The purpose of this research is to know the quality of Public Service of Village Government of Tlanak Kedungpring District of Lamongan Regency, to know the supporting and inhibiting factors and solution of Public Service of Village Government of  Tlanak Kedungpring District of  Lamongan Regency and to know the implementation of Good Governance in Public Service of Village Government of Tlanak Kedungpring District of Lamongan Regency. The type of this research is non-doctrinal (sosiologis) legal research. Non-doctrinal method is a type of scientific study with the intention just to learn just and not to teach something doctrine. The research method used is research method with qualitative analysis. The results of this study concluded that the quality of Public Service Village Tlanak Kedungpring District Lamongan through Programs, policies, and attitudes is Services Open, easy and accessible by all parties who need and provided adequate and easy to understand, can be accounted for in accordance with the provisions of legislation - invitation, inhibiting the public service of Tlanak village administration of Kedungpring Sub-district of Lamongan Regency is seen in the condition of society which still have a lot of parochial political culture. The solution of inhibiting factor of public service in Tlanak Village, Kedungpring Sub-district, Lamongan Regency by strengthening service system, improving professionalism of each employee, conducting public awareness program to help dissemination and comprehension of information to society about matters related to service activity and giving sanction that is firm. The village government of Tlanak Kedungpring District of Lamongan Regency has not fully implemented the Good Governance principles in the implementation of the village government's tasks, functions, authorities, rights, and obligations in terms of planning, service, implementation of village development, especially those related to village governance.Keywords: Quality Analysis of Public Service, Good Governance.


2020 ◽  
Vol 14 (1) ◽  
pp. 27-36
Author(s):  
Apandi Apandi

E-literacy and education are important components in improving the quality of human resources needed in an organization. The purpose of this study is to reveal the importance of e-literacy and public policy education. The State Civil Apparatus (ASN) requires e-literacy and education to improve performance results so that public services can be maximized. This becomes interesting research in the development of science-based on the real events that occur in Indonesia. Where so far, e-literacy and education is only intended for the public, especially millennial generation. The research method used is the study of literature where data is obtained through various secondary sources that are relevant to theoretically strengthen research results. The findings explain that e-literacy and education are effective and efficient strategies in overcoming budget constraints and low levels of ASN competence. With e-literacy and public policy education, it is hoped that the professionalism of the ASN bureaucracy will increase and the quality of public services will be better.


2021 ◽  
Vol 5 (1) ◽  
pp. 182
Author(s):  
Anwar Sa'dullah ◽  
Triyo Supriyatno

The dynamics of the development of educational institutions in Indonesia cannot be stopped, let alone limit the rapid development of institutions. Not a few institutions have closed down due to the lack of interest in the community to send their children to school. The problem basically concerns the quality of the institution, especially human resources who play a role as the subject or manager of the institution. For quality institutions, it is certain that they will not be displaced by global developments and the demands of the community for quality education. The research method of this article is qualitative research with a descriptive analysis approach. This type of research is a case study with a multi-case design considering the choice of two research institutions even though one shelter, namely early childhood education and primary school Anak Saleh Malang City. The results showed that early childhood education has four strategies in improving the quality of human resources, including: training, professional development, career development, and performance appraisal. One of the four strategies has the theme of developing human resources through workshops on the responsibilities of employees in schools and families. Meanwhile, the Saleh Children Primary School has three strategies for developing human resources, namely: monitoring, evaluation and follow-up. Among the three strategies, one of the activity designs is the awarding of employees through employee and teacher months including the involvement of parents in follow-up programs. Keywords: Quality, Human Resources, SDGs, Saleh Children


2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Miriam Mahdalena Tukunang

Abstract: The industry or restaurant business in Tomohon City has a very rapid growth. The purpose of this study was to analyze the benefits of competency assessment for waiters to ensure the quality of their services while working. The method used is a qualitative research method with a descriptive analysis model. The research was conducted at 10 restaurants in Tomohon City. The results showed that as a reflection or image of the restaurant, it was judged by the visiting guests, which was determined by the competence of the waiter who worked, including the expertise of the waiter in serving customers directly. This is very crucial in giving a good impression or image and giving satisfaction to customers because they feel comfortable. This of course cannot be separated from a competency or knowledge of the profession in providing a table during the service. The results also show the need for competent waiters to have qualifications that are truly recognized in their fields which can be developed through trainings whose credibility is tested and recognized by the Professional Certification Board. Professional certification aims to provide recognition of competencies that have been obtained through learning, training, as well as work experience.


2018 ◽  
Vol 17 (2) ◽  
pp. 163
Author(s):  
Adya Hermawati ◽  
Nasharuddin Mas

ABSTRACTHuman resource is an element determining the success of the organization. Because of that many effort to improve the performance of the organization are started the good performance of the employees. It has an important value to improve the individual performance that will give a contribution toward the organization’s performance. The aims of the study are to analyse, to get the empirical evidence, and to explain the effect of mediation of quality of work life, the involvement of work on the influence of transglobal leadership toward the performance of the employee in all cooperatives in East Java Province. The study is exploratory research trying to find the new relationship and explanarory research explaining the symptom caused a research. The study with quantitative approach uses purposive sampling of the cooperatives employee in several cities and regents in East Java Province. The analysis used is Generalized Structural Component Analysis (GSCA) with Sobel Test Approach to test the mediation effect on the relationship between the variables. The research result finds that the development of human resources management science especially the quality of work life, and the involvement of work on the influence of transglobal leadership toward the performance of the employee in all cooperatives in East Java Province will provide a recommendation as an useful information to the management in managing the human resources.It will accelerate the success of the organization especially the cooperatives in East Java Province.The conclusions of the research results are 1) Quality of work life fully mediate the influence of transglobal leadership toward the employee performance; 2) The involvement of work fully mediate the influence of transglobal leadership toward the employee performance. It is concluded that the optimalization of the implementation of quality of work life and the involvement of work will achieve the performance of the employee if the strategy of transglobal leadership in managing the human resources in the sucess cooperatives in East Java Province.


2018 ◽  
Vol 2 (2) ◽  
pp. 239-246
Author(s):  
Rani Kurniasari ◽  
Nurvi Oktiani ◽  
Gema Ramadhanti

ABSTRACT: One of the important factors in improving the quality of Human Resources (HR) is by training and developing employees to achieve company goals. This research method uses quantitative methods, with the technique of determining saturated sampling. The research was conducted through questionnaires to all employees of PT. Kasumatama Mitra Selaras, which is an outsourcing company with a total of 37 respondents. This questionnaire calculation with the technique of calculating the correlation coefficient, the coefficient of determination and multiple linear regression equations. With the SPSS 21 application, the correlation coefficient results are 0.650 and the results are categorized as strong. the determination coefficient can be seen that 0.422 or 42.2% of PT Kusumatama Mitra Selaras performance variables can be influenced by the training variable and the remaining 57.8% is influenced by other factors. Based on the calculation table of the regression equation can be obtained the equation is Y = 13.155 + 0.662 X. From the equation of the function it can be said that if training is constant or is 0 then Y (Performance) is equal to 13.155 with a regression coefficient of 0.662.


Jurnal Office ◽  
2021 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Herlina Sakawati ◽  
Nina Agustina ◽  
Sulmiah Sulmiah

This study aims to determine the effect of service quality on inpatient satisfaction at the Bahagia Hospital in Makassar City. The research method used is a quantitative survey method using an explanatory approach. A sample of 100 people who are inpatients at the Bahagia Hospital using accidental sampling technique. The data analysis used is descriptive analysis and inferential analysis. The results showed that the quality of service had a significant influence on the satisfaction of inpatients at the Bahagia Hospital. This shows that service quality has an important role so that service delivery can provide results in accordance with what patients expect


2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Tumilaar Alvionita Meilisa ◽  
Jullie J Sondakh ◽  
Jantje J Tinangon

Implement evaluation system and cash expenditure procedure of the most important components the resources for good government. Cash expenditure included transactions that resulted in a diminishing cash and or local bank accounts. The goal of research is to find out how effective the implementation systems and cash expenditure procedures at the Marine and Fisheries Office of Northern Sulawesi. The analysis method used is a descriptive analysis. Studies show that the implementation of cash expenditure systems and procedures for the Marine and Fisheries Office of the Northern Sulawesi  has been effective and according to SE 900/316/ BAKD includes related functions, documents used, generated reports and technical descriptions of the cash expenditure procedure. The should, head of Marine and Fisheries Office the Northern Sulawesi increase and maintain the effectiveness of system operations, cash expenditure and socializing as well as technical guidance to improve the quality of human resources and thus have a positive effect on implementation of the system and cash expenditure procedure.


2020 ◽  
Vol 10 (2) ◽  
pp. 174-182
Author(s):  
Thirdy Hadmiarso ◽  
Kismartini Kismartini

The Semarang Police, as a form of bureaucratic reform in services, uses a Tour Driver's Licenseservice. However, in its implementation, there are still many obstacles, namely inadequate infrastructure for Tour Driver’s License services and lack of human resources. The purpose of this study was to analyze the service quality of a Tour Driver’s License in Semarang Regency and the factors inhibiting and supporting it. This research uses a descriptive qualitative approach. The data analysis technique used is qualitative analysis (data condensation, data presentation and conclusion drawing). Based on the results of data analysis, it can be seen that the service quality of Tour Driver’s Licenses in Semarang Regency is good. Service implementers have the ability and are able to act professionally. It's just that in its implementation it is constrained by a lack of infrastructure, namely there is only one Tour Driver’s License unit, waiting chairs and tents are still not available, and a lack of human resources. There is a need for additional facilities, infrastructure and human resources to support the implementation of Tour Driver’s License services so that they are able to reach all areas in Semarang Regency.


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