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All Journal Jurnal Kebijakan dan Pengembangan Pendidikan Balance Vocation Accounting Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax
Khusnaini, Khusnaini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kebijakan Penguatan Pendidikan Karakter Bela Negara Di SMK Sore Tulungagung Khusnaini, Khusnaini; Budiono, Budiono
Jurnal Kebijakan dan Pengembangan Pendidikan Vol 7, No 1 (2019): Juni
Publisher : Program Studi Magister Pedagogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jkpp.v7i1.12042

Abstract

Abstract: The Strengthening of National Defense Character Education Policy that has been implemented at the Vocational High School Sore Tulungagung in 2014/2015 is a new character education development policy. The policy must be analyzed to give other schools a clear picture of the effectiveness of character education. Therefore the researcher intends, to find out the implementation suitability and evaluate the effectiveness of the policy of strengthening the character education of the National Defense Vocational High School Sore Tulungagung. Through qualitative research methods, by triangulating research data, researchers analyze data by studying theory through the reduction of interview results. The results obtained, the planning of strengthening the character education of National Defense is not good, because of the lack of reference laws that are used, indicators of achievement of the basic values of the character of defending the country. In the implementation of the policy declared quite good, seen activities that teach nationality insight to students, but there needs to be supervision from the implementation team. Finally, the evaluation stage of the policy is still not good, because the evaluation of character education is in the form of violations in general, not on indicators of the basic values of Defending the State.Keywords: Policy, Character Education, National Defense Abstrak: Kebijakan Penguatan Pendidikan Karakter Bela Negarayang telah dilaksanakan di SMK Sore Tulungagung tahun 2014/2015 merupakan kebijakan pengembangan pendidikan karakter baru. Kebijakan tersebut harus dianalisis agar memberi gambaran jelas kepada sekolah lain efektifitas pendidikan karakter tersebut. Maka dari itu penelitian ini bermaksuduntuk mengetahui implementasi dan mengevaluasi efektifitas kebijakan penguatan pendidikan karakter Bela Negaradi SMK Sore Tulungagung. Melalui metode penelitian kualitatif, dengan triangulasi data-data penelitian, peneliti menganalisis data dengan kajian teori melalui reduksi hasil wawancara. Hasil penelitian yang didapatkan, perencanaan penguatan pendidikan karakter Bela Negarakurang baik, sebab minimnya acuan perundangan yang dipakai, indikator ketercapaian nilai-nilai dasar karakter bela negara. Pada implementasi kebijakan dinyatakan cukup baik, terlihat adanya kegiatan-kegiatan yang mengajarkan wawasan kebangsaan pada peserta didik, namun perlu adanya pengawasan dari tim pelaksana. Terakhir, tahap evaluasi kebijakan masih kurang baik, sebab evaluasi pendidikan karakter ini berupa pelanggaran secara umum, bukan pada indikator nilai-nilai dasar Bela Negara.Kata kunci: Kebijakan, Pendidikan Karakter, Bela Negara
Efektivitas Pembiayaan Modal Usaha Ultra Mikro (UMi) Pada Para Pelaku Usaha Mikro Khusnaini, Khusnaini; Liyana, Nur Farida
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7346

Abstract

Salah satu aspek yang memengaruhi perkembangan UMKM kurang optimal adalah adalah aspek keuangan, yang mana kemampuan pengelolaan keuangan usaha masih minim dan akses permodalan yang terbatas. Kondisi ini tentu saja menjadi tantangan tersendiri bagi tercapainya tujuan disalurkannya program pembiayaan UMi (ultra mikro) ini sehingga perlu untuk dianalisa sejauh mana efektivitas pembiayaan Ultra Mikro (UMi) pada para pelaku usaha mikro. Penelitian ini menggunakan sumber data primer yaitu sumber pertama sebuah data diperoleh atau dihasilkan. Pengambilan data primer dilakukan dengan cara wawancara kepada 6 (enam) orang informan, yaitu 2 (dua) orang pelaku UMKM debitur UMi, 2 (orang) pelaku UMKM non debitur UMi, dan pegawai PIP (Pusat Investasi Pemerintah). Hasil analisis tematik yang dilakukan adalah pemberian pembiayaan UMi belum cukup efektif untuk membuat UMKM scale up diakibatkan karena sebagian dana digunakan untuk keperluan pribadi dan konsumtif, pemahaman debitur belum memadai, belum ada perubahan nyata pada usaha debitur sehingga tujuan program juga belum tercapai secara optimal. Namun demikian secara ketepatan waktu, program pembiayaan UMi dinilai memiliki kebijakan dan prosedur yang memudahkan dan fleksibel namun tetap akuntabel sehingga level keterlambatan dan kredit macet dapat diminimalisir.
Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors Khusnaini, Khusnaini; Liyana, Nur Farida; Hermawan, Irwan
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.13780

Abstract

The participation of MSMEs in government procurement of goods and services has been running since 2015, but there are still a number of obstacles in its implementation. MSMEs contribute around 60% of Gross Domestic Product (GDP) and absorb more than 97% of the workforce in Indonesia. This great potential makes the involvement of MSMEs in government procurement of goods and services an important strategy to drive the economy. In addition to playing a role in the procurement of goods and services, MSMEs are also expected to contribute to state revenues through taxes. Through the Business Development Services (BDS) program, the Directorate General of Taxes seeks to assist MSMEs in developing their businesses and increasing tax awareness. In 2024, the Central Jakarta Regional Office of the Directorate General of Taxes will hold a PBJ innovation program integrated with the BDS program, it is hoped that MSMEs can be more independent in managing their financial administration and taxation, so that they can gradually increase their tax contribution to the state. Using the Participatory Action Research method, this research aims to analyze the PBJ innovation carried out by the Central Jakarta Regional Office of the Directorate General of Taxes in increasing tax compliance of MSMEs in Indonesia. The results of the study indicate that the PBJ-BDS innovation is capable of increasing tax awareness and compliance among MSMEs, as well as encouraging independence in financial and tax administration management. This strategy not only strengthens the position of MSMEs in government procurement, but also contributes to state revenue and the sustainability of MSME businesses in Indonesia. This research is expected to contribute to the development of more adaptive and innovative policies so that PBJ innovation can become an effective instrument in encouraging MSMEs to comply with tax regulations, as well as creating a more stable, competitive, and equitable economic ecosystem in Indonesia.
MENGEMBANGKAN PEMASARAN UKM KREATIF DI TANGERANG SELATAN MELALUI SOCIAL MEDIA MARKETING Khusnaini, Khusnaini; Wibowo, Oke
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.4000

Abstract

The contribution of creative SMEs to GDP has not been optimal, only around 7.44% in 2016 and 7.41% in 2018. One of the contributing factors is that SMEs are able to produce goods that are creative, good and quality but do not know how to market it, so sales are relatively low. The marketing development program is important so that the production, sales and welfare of creative SMEs increase and their impact on the GDP and the Indonesian economy becomes more significant. Therefore, community service in the form of technical guidance (BIMTEK) was conducted to educate creative SMEs about the use of social media marketing as their marketing strategy. The number of internet and social media users in Indonesia is quite large so that marketing strategies with social media marketing have the potential to significantly increase marketing. Community service is limited to creative SME actors from three sub-sectors, namely fashion, crafts, and culinary in South Tangerang Region. The aim of BIMTEK is to provide knowledge and awareness of the importance of marketing through social media, while also providing skills in how to market products through social media. The results of this community service received quite good evaluation results from the BIMTEK participants and from the observers (observers) consisting of BEKRAF (Creative Economy Agency) and the Heads of SME Communities in the South Tangerang Region.
Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts Khusnaini, Khusnaini; Liyana, Nur Farida; Ambarwati, Ria Dewi
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1105

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use of Artificial Intelligence (AI)-based applications on the willingness of functional tax instructors to use these AI-based applications. The data used in this study are primary data from questionnaire surveys distributed to functional tax extension officers from all Regional Offices of the Directorate General of Taxes from October to December 2023. In addition, this study also uses secondary data sourced from regulatory documents and other data related to the performance of tax extension officers from the Directorate General of Taxes. Data from 104 respondents were analyzed using multiple linear regression. This study concludes that the perceived usefulness and perceived ease of use of AI-based applications have a positive and significant effect on the willingness of Functional Tax Instructors to use AI-based applications. Functional extension workers need to continue to try to work side by side with technology so that work becomes faster and easier. With the help of AI technology, it is not impossible that the implementation of taxation counseling can be partially delegated to technological assistance so that tax education can be more massive and comprehensive.
Co-Authors A.A. Ketut Agung Cahyawan W Ambarwati, Ria Dewi Irwan Hermawan Liyana, Nur Farida Wibowo, Oke