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All Journal JURNAL PENDIDIKAN TAMBUSAI Asian Journal of Management Analytics IIJSE
Khairani, Rizka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the Effectiveness and Contribution of Tax Collection with Warning Letters, Compulsory Letters, and Orders to Implement Confiscation Towards the Disbursement of Tax Arrests (Case Study at KPP Madya in the Kanwil DJP West Java I) Khairani, Rizka; Priyono, Agus Puji; Herdianti, Selly
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5696

Abstract

The purpose of this study is to determine how effective tax collection is and how much it contributes to the disbursement of tax arrears. This study uses a qualitative descriptive approach. The ratio data used in this study are the performance report of the collection section, tax revenue reports, and other research-related data. The data used in this study include primary data and secondary data. The effectiveness and contribution ratio are some of the tools used by researchers in descriptive ratio analysis. The results of this study indicate that the effectiveness of tax collection at KPP Madya Bandung and KPP Madya Dua Bandung in 2019-2023 is included in the ineffective category when viewed from the realization of the achievement of tax collection targets. Meanwhile, the level of contribution of tax collection actions to the disbursement of tax arrears is classified as less contributive. The implementation of tax collection procedures has many obstacles, including the response of Taxpayers who are less cooperative in tax collection actions. KPP Madya in the West Java I Regional Office of the Directorate General of Taxes in this case KPP Madya Bandung and KPP Madya Dua Bandung have prepared various strategies as an effort so that the disbursement of tax arrears can run smoothly.
Pengembangan Multimedia Interaktif Menggunakan Smart Application Creator pada Pembelajaran Menulis Teks Nonfiksi di Kelas V Sekolah Dasar Khairani, Rizka; Suriani, Ari
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.24972

Abstract

Penelitian ini dilatarbelakangi oleh kurangnya penggunaan multimedia interaktif pada pembelajaran menulis teks nonfiksi kelas V Sekolah Dasar yang menyebabkan rendahnya hasil pembelajaran menulis. Penelitian bertujuan untuk menghasilkan multimedia interaktif menggunakan Smart Application Creator yang valid, praktis, dan efektif serta mampu meningkatkan hasil pembelajaran menulis teks nonfiksi peserta didik kelas V Sekolah Dasar. Jenis penelitian yang digunakan adalah pengembangan dengan model ADDIE dengan lima tahapan yaitu: analisis, desain, pengembangan, implementasi, dan evaluasi. Pengambilan data dilakukan dengan lembar validasi, angket respon guru, angket respon peserta didik, nilai pretest dan posttest. Subjeknya yaitu guru dan peserta didik kelas V SDN 01 Koto Tuo, SDN 02 Koto Tuo, dan SDN 03 Koto Tuo. Hasil penelitian menunjukkan multimedia interaktif sangat valid, sangat praktis dan memperoleh rata-rata N-Gain dalam kategori tinggi. Dapat disimpulkan bahwa multimedia interaktif menggunakan Smart Application Creator sudah layak dan efektif dalam meningkatkan hasil pembelajaran menulis teks nonfiksi di kelas V Sekolah Dasar.
The Moderating Role of Firm Size in the Relationship Between Board Size and Executive Incentives on Firm Performance Khairani, Rizka; Lismawati, Lismawati
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14145

Abstract

This study examines the effect of board size and executive incentives on firm performance in banking companies listed on the Indonesia Stock Exchange from 2020 to 2023. Firm size is tested as a moderating variable. A total of 45 banking companies were selected using purposive sampling, resulting in 180 firm-year observations, which were analyzed through panel data regression and Moderated Regression Analysis (MRA) using EViews 12. The results show that board size and executive incentives have a positive effect on firm performance, as measured by Return on Assets (ROA). However, firm size does not significantly affect firm performance and does not moderate the relationship between board size and performance. Notably, firm size negatively moderates the relationship between executive incentives and firm performance. These findings contribute to a better understanding of corporate governance dynamics in the banking sector.
Co-Authors Herdianti, Selly Lismawati, Lismawati Priyono, Agus Puji Suriani, Ari