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Studi Kinerja Badan Pendapatan Daerah Kabupaten Buton Tengah Dalam Meningkatkan Penerimaan Pajak Daerah Samiun; Muh. Amir; Dwi Putranto Riau
Indonesian Journal of Multidisciplinary Scientific Studies Vol 2 No 6 (2024): Edisi November 2024
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STAI Raudhatul Akmal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33151/ijomss.v2i6.364

Abstract

Penelitian ini mengkaji kinerja dan strategi Badan Pendapatan Daerah Kabupaten Buton Tengah dalam meningkatkan penerimaan pajak daerah. Penelitian menggunakan metode kualitatif dengan 21 responden sebagai subjek penelitian. Data dikumpulkan melalui wawancara untuk mengukur kinerja berdasarkan indikator produktivitas, kualitas layanan, responsivitas, responsibilitas, dan akuntabilitas, serta kuesioner untuk menilai pendapat responden. Analisis data menggunakan model interaktif Milles dan Huberman. Hasil penelitian menunjukkan bahwa kinerja Badan Pendapatan Daerah Kabupaten Buton Tengah tergolong dalam kategori "baik" berdasarkan kelima indikator yang digunakan. Strategi peningkatan penerimaan pajak daerah dilaksanakan melalui dua pendekatan: (1) Ekstensifikasi, meliputi Program Sensus Pajak Daerah dan Program Penyediaan Aplikasi Sistem Informasi Pajak dan Retribusi Daerah; (2) Intensifikasi, mencakup Program Elektronisasi Pajak Daerah dan Program Pemutakhiran Zona Nilai Tanah dengan penetapan batas tertinggi Nilai Tanah. Penelitian ini memberikan gambaran komprehensif tentang upaya optimalisasi penerimaan pajak daerah di Kabupaten Buton Tengah.
Enhancing Distance Learning: A Framework for E-Learning Strategy and Assessment at Universitas Terbuka Indonesia Dwi Putranto Riau; Erlambang Budi Darmanto; Bachtiar Bachtiar
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v7i2.6886

Abstract

Due to the diverse educational backgrounds and digital skills of students in both undergraduate and graduate programs at Universitas Terbuka, there is a need to optimize the institution's e-learning program. This study aims to find out the concept of the implementation of e-learning strategies for the students of Universitas Terbuka and the evaluation process of the e-learning conducted in the distance learning mode. This research used descriptive qualitative research, employing two research instruments: semi-structured interviews and document analysis. Ten graduate students who have two years’ experience with the Universitas Terbuka e-learning activities were invited in the semi-structure interviews. Data analysis follows the interactive analysis model and SWOT Analysis. These stages collectively yield strategies for implementing e-learning learning and the evaluation of e-learning learning. The results of this study show that the e-learning implemented in Universitas Terbuka has greatly helped the students to follow the UT learning process effectively and has greatly improved the overall e-learning experience for the students. The findings from this research also show that diverse learning resources are able to cater the various learning styles and preferences, as well as enhancing student engagement and understanding. Some recommendations in relation to the implementation of e-learning are provided.
The impact of implementing electronically integrated risk-based business licensing services on service quality Fitri Yunianto Hapsari; Dwi Putranto Riau; Sofjan Aripin
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020245016

Abstract

The provisions of Law No.11 of 2020 concerning Job Creation stipulate the use of the Risk-Based Business Licensing Service System (OSS RBA), which regulates licensing based on the level of business risk. However, its implementation in the Investment Management Unit and One-Stop Integrated Services of the South Jakarta Administrative City is still experiencing obstacles so that the goal of improving service quality has not been achieved. The purpose of this study was to analyze the influence of electronic-based licensing service implementation factors on the quality of public services at UP PMPTSP South Jakarta Administrative City. This study uses an explanatory method with a quantitative approach to analyze the relationship between the implementation of risk-based electronic licensing services (RBA OSS) and public service quality at UP PMPTSP South Jakarta Administrative City. Using purposive sampling, 100 respondents who utilized the RBA OSS system in 2023 were selected. Data collection involved a 5-point Likert scale-based questionnaire, observations, and interviews, with validity and reliability confirmed through factor loading, AVE, Cronbach's Alpha, and Composite Reliability. SEM-PLS analysis revealed that communication, resources, disposition, and bureaucratic structure significantly enhance service quality, while the community role, though positive, was not significant. The study concludes that communication, resources, disposition, and bureaucratic structure significantly improve the quality of licensing services at UP PMPTSP South Jakarta Administrative City, with a collective influence of 91.3%. However, the public's role, while positive, does not significantly affect service quality. Future research should explore ways to increase community engagement and examine the long-term effects of these reforms on public satisfaction and business growth.
STRATEGI BADAN PENDAPATAN DAERAH KABUPATEN BUTON TENGAH DALAM UPAYA PENINGKATAN PENDAPATAN DAERAH Samiun; Muh. Amir; Dwi Putranto Riau
Journal Publicuho Vol. 7 No. 4 (2024): November - January - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i4.581

Abstract

This study aims to analyze the Regional Revenue Agency (BAPENDA) planning strategies of Buton Tengah Regency in increasing regional income. Using a qualitative approach, the study involved 20 respondents selected through a PSS (5:1) mechanism and 5 informants chosen purposively. Data collection was conducted through a series of in-depth interviews to evaluate organizational performance based on five key dimensions: productive efficiency, service standards, responsiveness, compliance level, and management transparency. Data analysis employed the interactive approach developed by Milles and Huberman. The findings indicate that the performance of BAPENDA Buton Tengah is rated as "satisfactory" when assessed across these five dimensions. To enhance regional revenue, BAPENDA implements tax planning strategies to maintain tax burdens at an optimal level, allowing companies or individuals to meet tax obligations while maximizing financial benefits or efficiency. Generally, the ideal tax planning percentage for Buton Tengah is measured by Tax Revenue Efficiency (a minimum of 20%-25% of total PAD) and a balanced Tax Ratio in the range of approximately 10%-15%, depending on the main economic sectors of Buton Tengah.
Pengaruh Work From Home Terhadap Kinerja Pegawai Kementerian Keuangan Kukuh Hanna Prapanca; S. Agus Santoso; Dwi Putranto Riau
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 5 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i5.7120

Abstract

The sudden shift from a traditional work system to a remote work system / Work From Home (WFH) due to the COVID-19 pandemic raises questions about how this condition affects employee productivity and performance achievement. This study aims to analyze the impact of Work From Home (WFH) implementation on employee performance at the Regional Office of the Directorate General of Taxes East Java III during the 2019–2020 period. This study focuses on comparing Employee Performance Achievement (EPA / CKP) before and during WFH to understand whether this policy has a significant impact on employee performance. Employee performance in this study is measured based on annual CKP, which includes assessments from direct supervisors and the achievement of Key Performance Indicators (KPI / IKU). The analysis was conducted using regression methods in the SMART PLS software, with independent variables including gender, age range, job cluster, and office location. The study results indicate a decline in the average CKP during WFH, although the degree of decline varies. Employees whose jobs require direct interaction with taxpayers (TP / WP) experienced a more significant impact than those who do not interact directly. From a demographic perspective, female employees demonstrated better performance resilience than male employees, while younger employees adapted more easily to remote work patterns than senior employees. Conversely, office location did not have a significant influence on changes in employee performance due to the relatively equal technological infrastructure across the research area. This study concludes that WFH implementation has varying impacts on employee performance at Regional Office of the Directorate General of Taxes East Java III. In general, there was a decline in the average CKP during WFH, indicating challenges in adjusting to remote work patterns. However, some employees managed to adapt to this work system and even showed improved performance. The study results also indicate that the examined variables have not fully captured the factors influencing employee performance comprehensively, suggesting the need for further research to explore other variables contributing to changes in employee performance during WFH.