Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Social Service and Research Edunity: Kajian Ilmu Sosial dan Pendidikan
Westim Ratang
Universitas Cendrawasih
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Implementasi Kebijakan Transisi Penerbitan Faktur Pajak Dari Aplikasi E-Faktur Ke Sistem Coretax di Kantor Pelayanan Pajak Pratama Jayapura Suhely S; Westim Ratang; Risky Novan Ngutra
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 5 No. 4 (2026): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v5i4.498

Abstract

This research is motivated by the transition of the tax invoice issuance policy from the e-Faktur application to the Coretax system as part of the digital reform of tax administration in Indonesia. These changes not only have an impact on the technical aspect, but also on the administrative process, user experience, and quality of tax services. This study aims to analyze the implementation of Coretax and its influence on the quality of tax services at the Jayapura Pratama Tax Service Office. The method used is a qualitative approach with a case study design through data collection in the form of questionnaires and in-depth interviews. The results show that the implementation of Coretax takes place in an adaptive and non-linear manner, where the perception of system usefulness appears earlier than the ease of use. In the early stages, various technical obstacles and increased administrative burdens were found that affected the taxpayer experience. Nevertheless, the quality of tax services was maintained thanks to institutional support, although it was greatly influenced by the stability of the system. In conclusion, the success of Coretax's implementation is determined by the readiness of the system, user capacity, and organizational support in facing the digital policy transition period.
The Influence of Competence, Discipline, and Organizational Culture on the Performance of Small and Medium Industries Mediated by Work Motivation in Jayapura City Achmad Nur Saichul Ma’arif; Yohanis Rante; Westim Ratang; Arius Kambu
International Journal of Social Service and Research Vol. 6 No. 9 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i9.1470

Abstract

This study aimed to examine and analyze the effects of competence, discipline, and organizational culture on the performance of Small and Medium Industries (SMIs) in Jayapura City, with work motivation as a mediating variable. The study employed a quantitative approach using a survey method. The population consisted of SMI business actors in Jayapura City, with a sample of 233 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that (1) competence did not have a significant effect on work motivation, indicating that higher competence among business actors did not necessarily increase their work motivation; (2) discipline had a significant positive effect on work motivation, indicating that higher levels of discipline were associated with greater work motivation; (3) organizational culture had a significant positive effect on work motivation, indicating that stronger organizational cultural values enhanced work motivation; (4) competence had a significant direct effect on SMI performance but did not have a significant indirect effect through work motivation; (5) discipline had significant direct and indirect effects on SMI performance through work motivation; (6) organizational culture had significant direct and indirect effects on SMI performance through work motivation; and (7) work motivation had a significant effect on SMI performance. These findings suggest that improving SMI performance requires an integrated approach that combines competence development, discipline enhancement, organizational culture strengthening, and increased work motivation.
Co-Authors Achmad Nur Saichul Ma’arif Arius Kambu Risky Novan Ngutra Suhely S Yohanis Rante