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All Journal Jurnal Sosial Humaniora Sigli Ilomata International Journal of Tax and Accounting AMAR (Andalas Management Review) Educoretax
Budiarsih, Riani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pendidikan Karakter Terhadap Peningkatan Prestasi kaademik Mahasiswa Nugroho, Prayudi; Budiarsih, Riani
Jurnal Sosial Humaniora Sigli Vol 6, No 2 (2023): Desember 2023
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v6i2.1977

Abstract

PTKL bertugas untuk menyelenggarakan pendidikan tinggi guna menghasilkan lulusan berupa Aparatur Sipil Negara (ASN) dengan keunggulan pengetahuan, keterampilan/keahlian, dan karakter. Meski diterapkan ketentuan akademik pendidikan ketat, ternyata sebagian mahasiswa tidak dapat mencapai prestasi akademik tinggi. Upaya peng-asrama-an mahasiswa, sebagai bagian dari pendidikan karakter, diharapkan mampu membuat mahasiswa lebih fokus, intensif, dan terkontrol untuk belajar agar prestasi akademik terjaga. Riset bertujuan untuk meneliti apakah pendidikan karakter berpengaruh terhadap motivasi berprestasi mahasiswa. Data hasil kuesioner kepada mahasiswa menunjukkan bahwa implementasi pendidikan karakter berpengaruh terhadap motivasi berprestasi mahasiswa. Lebih lanjut, peran Unit Pembangunan Karakter (UPK) ternyata lebih dominan dibanding peran pengasuh, dalam mendorong motivasi berprestasi bagi mahasiswa. Oleh karenanya, keberadaan UPK perlu dipertahankan, diperkuat penggabungan kurikulum UPK dengan kurikulum akademik. Riset lanjutan diperlukan guna meneliti kenapa peran pengasuh kurang dominan, padahal pengasuh yang sebenarnya lebih banyak berinteraksi dengan mahasiswa.Kata kunci: Motivasi berprestasi, Pendidikan karakter, Pengasuh, PTKL, Unit PembangunanKarakter
Bottom-Up or Top-Down, both Required Commitment Sukmono, Renny; Budiarsih, Riani
AMAR (Andalas Management Review) Vol. 3 No. 1 (2019)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.3.1.77-102.2019

Abstract

One of the strategies of the Ministry of Finance is to encourage good budget management top-down by including the element of budget realization in setting the Key Performance Indicator (IKU). Determining the target budget of a year is top-down, while for budget withdrawal plan (prognosis budget) each month of the year is set bottom-up. This Prognosis budget is used as the target to be achieved by the working unit. The budget achievements show how much effort the work unit has made in achieving the targets they set themselves. Budget achievement is a comparison between the realization of the budget achieved and the target set. The smaller the budget achievement, it can be said that the commitment of the work unit to achieve the target is still low. In 2016, there are still a number of echelon I who still have a lot to do to increase this commitment. This is proved by the varying budget achievements that can be achieved by the echelon I. There is a work unit that has a very low budget achievement which is until the third quarter it only reaches 20% of the total budget, on the other hand, there is a work unit that is able to exceed the set target. Echelon I units that still have homework include Echelon I "B" and Echelon I "C". Difficulties in coordination with the lowest level units have indeed become one of the challenges for echelon I which have agencies spread throughout the territory of Indonesia. In addition, the characteristics of different work units are also a challenge for both to be able to impose equal treatment for all work units. Intensive and periodic monitoring from the top level is really needed to increase the commitment of lower-level work units. If the lower-level does not yet have a high commitment, it is impossible for the organization's main goal to be achieved.
Analysis of the Quality of PKN STAN Tax Clinic Services Budiarsih, Riani; Liyana, Nur Farida
Ilomata International Journal of Tax and Accounting Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i3.1842

Abstract

The tax clinic is a program initiated by the PKN STAN Tax Center in collaboration with KPP Pratama Pondok Aren since 2023. This initiative is run by student volunteers and assist taxpayers. Student-run tax clinics are becoming increasingly common in higher education settings, but research evaluating the service quality of volunteer-based tax programs remains very limited in Indonesia. Yet volunteer-based services play a strategic role in supporting tax literacy and compliance. Therefore, this study aims to fill this gap by evaluating the quality of services provided by PKN STAN tax clinic volunteers to taxpayers. This research employs a quantitativeresearch approach. Data were collected through questionaires distributed to taxpayers who utilized the tax clinic services at KPP Pratama Pondok Aren. The data were analyzed using average scoring and service quality (SQ) analysis methods. The results show that the average service quality scores fall above 4 on a 5-point scale, indicating that taxpayers perceive the service as important and are generally satisfied with the performance. Despite positive performance perceptions, the overall service quality gap score was -0.02. This suggests that, while taxpayers appreciate the service, there are still unmet expectations, and several aspect of the tax clinic services require improvement. Thus, this study provide practical recommendations for enhancing service delivery so that could serve as a reference for other educational agencies aiming to implement similar program.
Analysis of the changes of income tax provision on goods and services related to gold Pusparini, Putu Dian; Budiarsih, Riani
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.1004

Abstract

One of the economic transactions that has become a potential taxation for the Directorate General of Taxes (DGT) is gold, where its Income Tax- Withholding are regulated in the Regulation of Finance Minister (PMK). As of May 1, 2023, Income Tax Article 22 on transactions related to gold has changed through the issuance of PMK Number 48 Year 2023. There is a decrease in the Income Tax Article 22 rate from 0.45% to 0.25% and an expansion of the taxation base which was originally only on gold bullion, now extends to gold jewelry and jewelry made of other than gold. This study aims to determine the factors behind and the impact of the issuance of this PMK. The method used in this research is qualitative through interviews with policy makers at the DGT and literature study. The results show that some of the factors that support the issuance of this regulation are due to: the unique characteristics of gold; the absence of special regulations for gold; the need for legal certainty, justice, convenience and simplicity of tax imposition; and the need to encourage business actors to contribute actively. The issuance of this PMK has an impact on optimizing state revenue.
Co-Authors Liyana, Nur Farida Prayudi Nugroho, Prayudi Pusparini, Putu Dian Renny Sukmono, Renny