scholarly journals Analisis Keterbukaan Akses Informasi Keuangan dalam Peningkatan Penerimaan Pajak

2021 ◽  
Vol 9 (2) ◽  
pp. 121
Author(s):  
Agus Bandiyono ◽  
Ayudya Purwani Putri

This study aims to analyze the implementation of the Policy on Access to Financial Information for Tax Purposes and its role in increasing tax revenue at KPP Pratama Surakarta and the problems or obstacles faced in its implementation. The author uses a qualitative writing method with a literature study approach and field studies in its preparation. The results of this study indicate that the implementation of the Policy on Access to Financial Information for Tax Purposes contributes to the level of tax revenue at KPP Pratama Surakarta, although not significantly. Meanwhile, in its implementation there are still some obstacles experienced by the tax authorities, especially in terms of implementing requests and receipts of IBK (Information, Evidence, and/or Information) so that the Policy for Opening Access to Financial Information for Tax Purposes cannot be utilized optimally. 

Author(s):  
Budi Astuti

The purpose of this article is to explore the opportunity and challenge of implementing community counseling from Indonesian and American perspective. This article used a literature study approach. The literature study was conducted by reviewing books, journals, and research results publications from 2000 to 2017 and previous publications related to community counseling. Data analysis techniques in this study are quantitative data analysis techniques and qualitative data analysis techniques. This article concluded that the possible opportunity that can be applied to meet the challenge faced in achieving the optimization of the implementation of community counseling in Indonesia and America. Community counseling in the Indonesian perspective has the opportunity to be applied in formal and non-formal setting, but the challenge needs to be the provision of professional human resource and system support. Community counseling in the American perspective has the opportunity for rapid development in non-formal setting, but the challenge lies in the complexity of cultural issue and group identity. Keywords: community counseling, opportunity, challenge


Author(s):  
Andy Subandi ◽  
Dwi Noerjoedianto ◽  
Andy Amir

The community's role during a disaster within the first 24 - 72 hours before having government's aid is crucial in making the condition under control in a timely manner, disaster management institution, especially at local level, has not had any models for preparedness training through participative approach based on the local wisdom of Jambi community to reduce disaster risks. The research process is carried out in three stages, (1) the first part is a literature study conducted to obtain information about how to deal with natural disasters, (2) Field studies conducted in several areas related to floods in Jambi Province, (3) ) Analysis Community needs are carried out by reviewing the design of the pre-disaster disaster planning system and the needs of the Flood Preparedness Community in three districts of Jambi province. A sample of 1000 people was divided into 3 groups. Each group will be completed in accordance with the pre-response system and community needs, then analyzed qualitatively. Meanwhile, to find out the management system design. Obtained preparedness data in the three villages with a total subject of 1000 people that 52.33% did not get information about the disaster or disaster preparedness, 64.6% never made an emergency plan for the family when there was a disaster, 68.67% never prepared emergency equipment (food, water, or emergency supplies), 68.27% had not attended disaster preparedness training in the past year, but only 6.2% had never discussed with neighbors about what to do in the event of a disaster. Based on the results of the research, several stages can be planned in the making of the pre-disaster assessment design as an alternative to minimize losses from disasters, which can then be developed as a disaster plan process and making mitigation in accordance with the needs of each district..


2021 ◽  
Vol 7 ◽  
pp. 00008
Author(s):  
Ismaniar Ismaniar ◽  
Setiyo Utoyo ◽  
Nur Hazizah

The application of learning programs from home as an effort to reduce the transmission of the covid virus has brought about several phenomena in the field, including learning stimulation that is not carried out optimally, parents feel very bothered, and children are depressed and so on. All of this happened allegedly because some parents did not understand the approach to learning in early childhood. This research uses a literature study approach by utilizing various sources, both printed and online. From the results and discussion, it can be concluded that; 1. To optimize the results of intelligence stimulation/learning done at home, parents must understand the characteristics of early childhood learning in general, including children who like to play, each child is unique, and children like to imitate people in their environment. 2. Learning will take place well if parents understand and adapt the interests or tendencies of each child. 3. Every available space/spot in the home environment can be a fun place for intelligence stimulation for children if parents have sufficient understanding of the characteristics of an early child and the different interests of each child.


2019 ◽  
Vol 11 (2) ◽  
pp. 142-166 ◽  
Author(s):  
Nadiye Ozlem Erdil ◽  
Omid M. Arani

Purpose This paper aims to investigate to what extent quality function deployment (QFD) can be used in quality improvement rather than design activities. Design/methodology/approach A framework was developed for implementation of QFD as a quality improvement tool. A case study approach is used to test this framework, and quality issues were analyzed using the framework in a ceramic tile manufacturing company. Findings The results showed considerable improvements in the critical quality characteristics identified and sales rates, demonstrating the potential of QFD to be used in assessing and prioritizing areas of improvement, and converting them into measurable process or product requirements. Research limitations/implications One case study was completed. More studies would be beneficial to support current findings. Practical implications This framework provides structured approach and guidelines for practitioners in adapting QFD for quality improvements in existing products or processes. Originality/value This study proposes a new framework to use QFD in quality improvement activities, expanding its application areas. Moreover, the results of the literature study performed provide a valuable collection of practical QFD implementation examples.


Society ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 1-12
Author(s):  
Eraskaita Ginting ◽  
Yusnaini Yusnaini

People in Jambi city assume that Pasar Hong Kong, a traditional market located in Jelutung sub-district, is “a Chinese market”, even some areas in the city of Jambi such as Jelutung, Koni, and Talang Banjar are dominated by the ethnic of Chinese. This research aims to explore how social inequality that occurs due to the advantages and disadvantages of an ethnic group so that it can affect individual attitudes that damage social capital. This research uses a case study approach with in-depth interviews and literature study as data collection techniques. The subjects of this study were ethnic Malay and Chinese female merchants in Pasar Hong Kong, Jambi city, Indonesia. This research found that social inequalities that occur among the female merchants of ethnic Malay and Chinese in Pasar Hongkong occur naturally, where both merchants and buyers have a high tolerance when interacting. Although sometimes there are differences in attitude when the merchants serve different ethnic buyers. The involvement of traditional leaders in managing social inequalities is very important due to the lack of assimilation among ethnic Malay and Chinese.


2020 ◽  
Vol 9 (1) ◽  
pp. 15
Author(s):  
Ahsan Samad ◽  
Erdiansyah Erdiansyah ◽  
Rina Wulandari

The purpose of this study is to identify and describe the impact and behavior of the community on post-disaster economic conditions in the city of Palu and to know the local government's public policies in handling these cases. Using qualitative methods with a case study approach, literature study, and secondary data processing from various social elements. In addition, data collection was carried out by interviewing informants who felt the direct impact of the earthquake, tsunami and liquefaction in Palu, Sigi and Donggala. The results showed that the post-disaster impact felt by the people of Palu City was generally in the "severe" classification. The socio-economic conditions of the people of Palu include several aspects, ranging from the geographical conditions that are in disaster-prone zones, to the extremely poor health conditions after the disaster. The conclusion of this research shows that the escalation of natural disasters in the city of Palu is considered quite large because it consists of three types of disasters, namely the Earthquake, Tsunami and Liquifation in the same time period. Palu City is the capital of the Province as well as the economic and administrative center of Central Sulawesi Province. Damage to warehousing infrastructure coupled with massive looting from unscrupulous people in logistics supply warehouses resulted in goods that were supposed to be distributed both to the city and the district finally unable to be implemented.Tujuan penelitian ini yaitu mengidentifikasi dan mendeskripsikan evaluasi dampak dan perilaku masyarakat terhadap kondisi perekonomian pasca bencana di kota Palu dan mengetahui kebijakan publik pemerintah setempat dalam menangani kasus tersebut. Menggunakan metode kualitatif dengan pendekatan  studi kasus, studi literature, dan pengolahan data sekunder dari berbagai elemen sosial. Selain itu pengambilan data dilakukan dengan cara wawacara kepada narasumber yang merasakan dampak langsung dari bencana gempa,tsunami dan likuifaksi di Palu,Sigi dan Donggala. Hasil penelitian memperlihatkan bahwa dampak pasca bencana yang dirasakan oleh masyarakat Kota Palu secara umum berada pada klasifikasi “berat”. Kondisi sosial ekonomi masyarakat kota Palu meliputi beberapa aspek, mulai dari kondisi geografis yang berada pada zona rawan bencana, kondisi kesehatan sangat memprihatinkan pasca bencana. Kesimpulan penelitain ini menujukkan bahwa eskalasi bencana alam kota Palu dinilai cukup besar karena terdiri dari tiga macam bencana yaitu Gempa Bumi, Tsunami dan Liquifasi dalam kurun waktu sama. Kota Palu merupakan ibukota Provinsi sekaligus sebagai pusat ekonomi dan pemerintahan Provinsi Sulawesi Tengah. Rusaknya infrakstruktur pergudangan ditambah dengan adanya penjarahan yang massiv dari oknum masyarakat pada gudang-gudang suplai logistik mengakibatkan barang yang semestinya didistribusikan baik ke kota ataupun ke kabupaten akhirnya tidak dapat dilaksanakan.


2021 ◽  
Vol 4 (1) ◽  
pp. 13-23
Author(s):  
Kasiatin Widianto

The term ‘double predestination’ simply means that, just as God predestines some, but Education is something that is very important for human life, and this is a divine mandate. This study aims to determine the pattern of Christian education from time to time and its implementation in the Industrial Revolution 4.0 era. This study uses a qualitative method with a literature study approach by reading, observing and analyzing literature sources on Christian education from time to time and its implementation in the Industrial Revolution Era 4.0. The results show that the situations and conditions behind the presence of education differ from time to time, but the similarity is that God has appointed certain people as agents of education. Where the patterns that are applied are harmonized with the surrounding conditions.


Author(s):  
Najibah Mustaffa ◽  
Mohd Zamro Muda

The article discusses the literature review, whether in the form of research, books, articles, etc. on the issue of the management, challenges and the way forward of waqf in higher education institutions in Malaysia.The study was conducted using qualitative methods by taking a literature study approach. There has been a lot of writing, throwing ideas and discussions were made by the experts, academician and governments on the issue. Waqf of education in Malaysia is seen growing with the establishment of waqf fund for education in several institutions such as the International Islamic University Malaysia (IIUM), Universiti Putra Malaysia (UPM), Universiti Kebangsaan Malaysia (UKM), Universiti Sains Islam Malaysia (USIM), Universiti Teknologi Malaysia (UTM) and many more. The literature review found that the development of waqf in higher education can be intensified by effective fund management, strong legislation, good governance, marketing efforts and identify appropriate waqf management model to be applied. A special guideline for the management is to be established and a waqf management model is designed to be used as a reference all the Heigher Education Institutions.Keywords: Endowments (waqf), education, management of waqf, institutions of higher education.


2020 ◽  
Vol 21 (01) ◽  
pp. 43-58
Author(s):  
Feryl Ilyasa ◽  
Muhammad Zid ◽  
Mieke Miarsyah

The aim of this article is to find out how the influence of exploitation of aquatic natural resourceson the poverty of fishing communities. The method in this article used a descriptive research design forusing a literature study approach. Based on the type of research and the type of data source used, the datacollection technique in this study is used the secondary data. The results in this study can be seen in twoaspects, are: (1) the ease of foreign investments that can be exploit for the natural resources of fisheries inIndonesia; (2) the influence of exploitation of the natural resources of the waters carried out on poverty inthe fisihing community. Exploitation of aquatic natural resources in Indonesia is due to the ease with whichforeign parties can be invest in Indonesia in the field of fisheries, and then this ease of investment fromforeign parties results in the intervention of foreign parties who can to control the natural waters resourcesin Indonesia, both in the form a legal entitiy or in the form of an individual, it can be also for drain thenatural waters resources, especially fisheries in Indonesia, and which can to be affect the walfare of fishingcommunities.


Rekayasa ◽  
2021 ◽  
Vol 14 (3) ◽  
pp. 443-449
Author(s):  
Okol Sri Suharyo ◽  
Avando Bastari

The Republic of Indonesia as a world maritime country and an archipelagic country which has 17,504 islands whose territorial area is dominated by the ocean. As a maritime country, Indonesia has 4 (four) points that become international chokepoints, namely the Malacca Strait, Sunda Strait, Lombok Strait and the Ombai-Wetar Strait. Indonesia has established three Indonesian Archipelagic Sea Lanes (ALKI) for the peaceful passage of international shipping, which are guaranteed by international and national law. The Indonesian Maritime Security Agency is a Non-Ministerial State Institution whose position is under and directly responsible to the President and has the authority to enforce the law at sea and is justified by law, so that with the issuance of Law Number 32 of 2014 concerning Marine Affairs and Presidential Regulation Number 178 of 2014 concerning the Indonesian Maritime Security Agency, it can be interpreted that there is legal legitimacy for the Indonesian Maritime Security Agency in carrying out its duties, functions and authorities to carry out law enforcement against special crimes at sea. This study aims to explore Indonesia's strategic role in law enforcement at sea towards national maritime security and resilience. The method used is a literature study approach and the data analysis technique used is a qualitative data approach by conducting secondary data analysis to explain the findings obtained. This research produces findings in the form of an analysis of Indonesia's strategic role in law enforcement at sea towards maritime resilience and security both nationally and regionally.


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