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Influence of the Extension and Tax Service to Complience of Personal Tax in Indonesia (Study through Taxpayers in the Tax Court – Jakarta) Iswanto, Yasir; Sumaryadi, I Nyoman; Achmad, Mansyur; Ruhana, Faria
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4294

Abstract

This research will be limited/limited regarding specific matters relating to government policies (efforts) in increasing compliance, socializing and growing awareness of taxation, to people who are at least approaching "tax minded"; and will be focused on individual taxpayers concerning simplicity, easy to understand and easy to implement, and on the elements of its development (socialization, counseling, communication) in order to increase compliance and awareness of the taxation referred to, which is marked by an increase in the number of taxpayers reporting (intensification) and the number of taxpayers. Registered tax and its reporting figures as an extensification effort in the field of taxation; as well as looking at the aspect of fairness, in the sense that it has been conveyed evenly to all citizens, especially those who have met the subjective and objective requirements, are easy and can be understood and accepted by all. This research uses quantitative research methods; Khasan Effendy in his book "Integrating Quantitative and Qualitative Methods" (2010: 90), writes as follows: "Quantitative research is research that uses theory as a framework for the whole research". The results of the study show that the parties in the end are compliance and awareness to carry out their tax obligations, which means an increase in state revenues, because this involves the livelihood of many people, agencies, certain individuals, the government itself and the general public.
Enhancing Socio-Economic Dynamics: Assessing Regional Governance and Mining Community Benefits post Law Number 3 of 2020 in North Maluku Hasyim, Hasyim; Syafri, Wirman; Nurdin, Nurliah; Achmad, Mansyur
ARISTO Vol 12, No 2 (2024): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v12i2.8944

Abstract

Mining potential in Maluku Province is the largest contributor to nickel mining in Indonesia with nickel reserves of 39% and copper of 92.48% of the national total. Even though nickel and copper are potential resources in this region, they do not yet have production results that have added value and are highly competitive. Now various investors from China are investing in North Maluku with the above potential mining resources. In fact, China is now interested in building a nickel factory in North Maluku, specifically in North Halmahera. The issuance of Law Number 3 of 2020 concerning Amendments to Law Number 4 of 2009 concerning Mineral and Coal Mining is a transformation of mineral and coal policy relating to the management and utilization of mineral and coal in Indonesia. The consequence of the amendment to Law Number 4 of 2009, namely the elimination of regional government authority over the management of mineral and coal mining, was taken over by the central government, which applies nationally. The method used in this research is the Hybrid Method as an applied method. The limitation of this research is that it does not technically examine the ecological, economic and social modeling of mining studies in North Maluku. The recommendation of this research is that further in-depth review is needed from a legal, social, ecological and economic perspective to map and review Law No. 3 of 2020, the formation of a cross-sectoral task force to monitor the impact of the implementation of Law No. 3 of 2020 on the environmental and social sectors. and economics.
Implementation of Village Fund Policy To Realize Village Accountability and Resilience in Tangerang Regency Sriyani, Sriyani; Akbar, Bahrulah; Achmad, Mansyur; Kusworo, Kusworo; Sunyoto, Edi
ARISTO Vol 12, No 2 (2024): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v12i2.8343

Abstract

The Government's attention to development in rural areas has experienced quite significant developments, marked by allocations Village Fund budget which continues to increase and produce development facilities and infrastructure massively in villages. However, the implementation of village fund policies still does not provide an optimal contribution to handle the problem of poverty and improving village independence. The shift in development funding from the center to the regions encourages village officials to commit acts of corruption. This shows that accountability in village fund management and village resilience need to be improved. Although Tangerang Regency is very close to the national economic center, it still cannot create villages which are free from corruption and independent villages. This research aims to analyze policy implementation along with its obstacles in realizing accountability and resilience villages in Tangerang Regency. This study uses a qualitative approach. Study This finds (1) implementation policy management of village funds in Tangerang Regency is still not optimal (2) main obstacles for realizing accountable and independent Village Fund management villages in Tangerang Regency are (a) weak system monitoring and distribution of information Village Fund management; (b) weak resource man Village Fund Manager; and (c) low Village Original Income (PADesa) to total village and shopping income.
Rationality in The Pattern of Appointment and Dismissal Of Village Equipment Post Village Head Election in Pesawaran District Lampung Province Marzuki, Marzuki; Achmad, Mansyur; Karno, Karno
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.534

Abstract

The background of this research is the dismissal and appointment of Village Apparatuses after the election of the village head in Pesawaran District. The dismissal and Appointment of village apparatuses that occurred in Pesawawan District included those who followed the rules and some who were not based on the rules. The "smooth" elite circulation managed by the elected Village Head is of course very interesting to analyze and become an academic discussion which according to the author feels it is also important to be photographed and discussed dialectically, if one sees the potential that should have occurred in the context of dismissal of village officials. Rationality of Decisions/Judgments with a Decision-Making Theory approach (Dietrich, 2010) The pattern of formal and material dismissal and appointment of village officials is in accordance with the provisions of laws and regulations as mandated in Law No. 6 of 2014, PP No. 43 of 2014, Permendagri No. 85 of 2015 and the District Regulation. Offer No. 8 of 2016, From the analysis of existing data, the following research conclusions were obtained: Efforts made by the Village Head in appointing and dismissing village officials: From the alternative decisions taken by the Head of Margorejo Village and the Head of Gayau Village, with the Social Action approach as a tool measuring the rationality of actions, the results obtained are: a) Margorejo Village has 3 (three) rational actions and 1 (one) irrational action in making decisions on the appointment and dismissal of village officials in its territory; b) Gayau Village has 4 (four) rational actions in making decisions on the appointment and dismissal of village officials in its territory. It can be said that the decision making for the appointment and dismissal of village officials carried out by the Head of Margorejo Village and Gayau Village was a rational action.
The Energy Dynamics Of Decentralization From 2004 To 2020 Achmad, Mansyur; Ashariana, Ashariana
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 18 No. 3 (2020): Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Lembaga Penelitian, Pengabdian kepada Masyarakat dan Publikasi Ilmiah (LP3M) Institut Agama Islam (IAI) Al-Qodiri Jember, Jawa Timur Indonesia bekerjasama dengan Kopertais Wilayah 4 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract The purpose of this research article is to find out the dynamics of decentralization from 2004 to 2020. Using research data archiving on SCOPUS sources, with a focus on decentralization. The results of this study found that the dynamics of decentralization in the perspective of research from 2004 to 2020 showed increasing numbers, with the use of 16 languages ​​used in the document. The implication of this research increase is the increase in the type of document in the type of publication. Recommendations in this decentralized research require further research in the relationship to the regions in a country. Keywords : Decentralization, Dynamics and Energy
The Role of the North Sumatra Provincial Bawaslu in the 2019 Election: Performance Analysis and Design of an Adaptive Supervision Model Lubis, Yurial Arief; Ilham, Muh.; Tahir, M. Irwan; Achmad, Mansyur
Jurnal Administrasi Publik (Public Administration Journal) Vol. 15 No. 1 (2025): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v15i1.14530

Abstract

This study aims to analyze the role of the North Sumatra Provincial Election Supervisory Agency (Bawaslu) in implementing the 2019 Election and formulate a more effective and contextual supervision model. This study uses a qualitative approach with a case study method. Data was collected through in-depth interviews, observations, and documentation from informants such as Bawaslu and KPU commissioners, academics, party administrators, and the public. The results of the study show that the role of Bawaslu has not been optimal due to various obstacles, including limited human resources, weak coordination between institutions, and a recruitment process that is not transparent and full of political interests. Election supervision tends to be administrative and formal, with no strict law enforcement measures. For this reason, the researcher offers a supervision model that integrates the role indicators, according to Biddle and Thomas, with the three types of Donnelly supervision and adds two important indicators: the quality and quantity of human resources. This model is expected to strengthen the professionalism and effectiveness of Bawaslu's supervision in overseeing democratic, honest, fair, and integrity elections and increase public trust in the region's election process.
Evaluation Of Governance Of Local Goverment Information System In Ministry Of Home Affairs Of The Republic Of Indonesia Dinata, Rabin Ridho; Achmad, Mansyur; Maryani, Dedeh; Sartika, Ika
Jurnal Syntax Transformation Vol 6 No 6 (2025): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v6i6.1081

Abstract

Some obstacles faced by several OPDs, due to the large number of menus that must be filled in the input in SIPD, employees often miss one of the input processes so that the resulting report is different, delayed budget shifts, hampered payroll systems, and also the SIPD network which often errors so that there are obstacles in the preparation of cash budgets, making SPD, SPJ, SPP, SPM and making SP2D. Of the 105 menus available, there are 14,661 problems reported by the local government, of which 9,960 reports can be resolved while 4,701 problems are still in the process of being resolved. The purpose of this research is to identify, analyze and understand the governance of regional government information systems at the Ministry of Home Affairs, as well as to design an ideal model for governance of regional government information systems at the Ministry of Home Affairs. This study uses the theory of policy evaluation proposed by Dunn (2000:610). The research method used is qualitative research with a descriptive approach. Data collection techniques are carried out by interview, observation and documentation. The results of the study indicate that the Regional Government Information System policy is not optimal due to: There is no Steering Committee specifically assigned to supervise and manage development and implementation. The absence of a special committee causes a lack of cross-echelon coordination in strategic decision-making related to SIPD development. Many technical and policy constraints related to SIPD that require cross-directorate decision-making are not resolved quickly, resulting in delays in implementation. There is no formal mechanism for monitoring, evaluating, and following up on policies that are integrated into one leadership structure. The appropriate model for optimizing the Regional Government Information System Policy is called the SIPD Governance Model. This model refers to 4 (six) SIPD governance, namely: SIPD service catalog, Service management organization, Definition of Level and SIPD Service Operational Support System.
Collaborative Governance in Countermeasures Edit in Bangka Regency, Bangka Belitung Islands Province Suyanti, Then; Maryani, Dedeh; Polyando, Petrus; Achmad, Mansyur
Journal Of Social Science (JoSS) Vol 4 No 5 (2025): JOSS: Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v4i5.453

Abstract

This study examines the application of collaborative governance in stunting prevention in Bangka Regency, Bangka Belitung Islands Province. Through a qualitative approach and descriptive research design, this study identifies challenges, driving factors, and inhibitions in the implementation of collaboration between sectors involving local governments, the private sector, communities, and academia. The results show that despite the shared commitment, coordination between sectors is limited, limited resources, and differences in perceptions among stakeholders are the main challenges. This study provides recommendations to strengthen facilitative leadership and more inclusive institutional design to increase the effectiveness of collaboration in stunting prevention
A Policy Implementation Model in Decentralised Governance: Human Development in West Bandung Regency Yusca, Azis Zulficar Aly; Achmad, Mansyur; Tahir, Irwan; Masrich, Andi
Jurnal Manajemen Pelayanan Publik Vol 9, No 2 (2025): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v9i2.63982

Abstract

Regional division as a decentralisation strategy in Indonesia has created new autonomous regions (DOB) with the hope of improving public services and community welfare, including human development. However, in practice, many DOBs have lagged behind in achieving the Human Development Index (HDI). This study aims to analyse the implementation of regional division policies in improving the HDI in West Bandung Regency, using the modified Van Meter and Van Horn model with the addition of a leadership dimension. The study employs a qualitative approach with a case study method, data collection through in-depth interviews, document analysis, and participatory observation. The findings reveal that the implementation of policies in KBB still faces various challenges, such as the lack of alignment between policy objectives and regional performance indicators, resource constraints, bureaucratic fragmentation, and weak capacity and motivation among implementing agents. The addition of the leadership element has proven to be a crucial variable in bridging the gap between central policies and local realities, as well as enhancing the effectiveness of cross-institutional coordination and communication. These findings contribute to the development of policy implementation theory by expanding the classical analytical framework. This research is relevant for policymakers, particularly in designing more adaptive, responsive, and context-based local policy implementation strategies.
Government in Passport Services at Class I Immigration Office Central Jakarta City Tama, Tomas Aditia; Achmad, Mansyur; Nurdin, Ismail
Blantika: Multidisciplinary Journal Vol. 3 No. 8 (2025): Special Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i8.379

Abstract

This study examines the impact of increasing applicants on passport services at the Class I Central Jakarta Immigration Office, particularly during peak hours, when long queues often occur, leading to delays and decreased public satisfaction. High pressure on officers during these periods can reduce service quality and increase the risk of administrative errors. The research employs a qualitative descriptive approach, utilizing Indrajit's (2006) e-government theory, with primary data collected from interviews, observations, and documentation involving 17 informants, as well as secondary data sources. Data analysis was conducted using techniques such as data reduction, data presentation, and conclusion drawing. The findings reveal that e-government services at the Immigration Office are supported by adequate telecommunication infrastructure, including high-speed internet and modern hardware/software. The use of online service applications facilitates real-time, transparent passport applications, thereby improving public access and enabling effective monitoring. Human resources in the office demonstrate strong readiness for digital transformation, supported by routine training and digital literacy programs. Budget management is efficient, supporting infrastructure procurement, application development, and employee training. Legal frameworks, including laws, government regulations, and internal Standard Operating Procedures (SOPs), provide comprehensive guidance for e-government services, ensuring personal data protection and procedural accountability. Additionally, the shift from conventional to digital workflows has been gradual, fostering an adaptive and innovative work culture focused on public satisfaction and service accessibility. The study suggests that enhancing e-government infrastructure and employee training is key to improving service quality and public satisfaction in the public service context.