Articles
<![CDATA[PEMODELAN INFEKSI OPURTUNISTIK PADA KASUS HIV/AIDS DENGAN MODERATING KEPATUHAN TERAPI ARV MENGGUNAKAN PENDEKATAN PARTIAL LEAST SQUARE ]]>
<![CDATA[Herlina Jusuf]]>;
<![CDATA[Setia Ningsih]]>;
<![CDATA[Bambang Widjanarko Otok]]>;
<![CDATA[Agus Suharsono]]>
<![CDATA[ Jurnal Statistika Universitas Muhammadiyah Semarang Vol 4, No 2 (2016): Jurnal Statistika Universitas Muhammadiyah Semarang ]]>
Publisher : <![CDATA[Department Statistics, Faculty Mathematics and Natural Science, UNIMUS ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (256.578 KB)
|
DOI: 10.26714/jsunimus.4.2.2016.%p
<![CDATA[Tujuan penelitian ini mengetahui faktor-faktor yang mempengaruhi infeksi oportunistik pada kasus HIV/AIDS dengan moderating kepatuhan terapi ARV. Data yang digunakanadalah data sekunder hasil rekam medis penderita HIV/AIDS. Efek kepatuhan terapi ARV sebagai moderating, terhadap hubungan predisposisi, manifestasi klinis dengan infeksi oportunistik diestimasi dengan pendekatan PLS. Hasil penelitian menunjukkan bahwa model infeksi oportunistik adalah fit dengan criteria Q 2 sebesar 63,3 persen.Predisposisi dan manifestasi klinis mempengaruhi infeksi oportunistik, Efek moderating kepatuhan terapai ARV mempunyai pengaruh yang bersifat memperlemah terhadaphubungan antara predisposisi dengan infeksi oportunistik sebesar 15,8 persen, sedangkan pada manifestasi klinis mempunyai pengaruh bersifat memperkuat terhadapinfeksi oportunistik sebesar 12,3 persen.Kata Kunci : Infeksi Oportunistik, HIV/AIDS, PLS, Moderating]]>
<![CDATA[Analisis Sengketa Pajak Pertambahan Nilai Atas Non Funded Income Pada Pengusaha Jasa Perbankan ]]>
<![CDATA[Agus Suharsono]]>
<![CDATA[ JEMAP Vol 4, No 2: Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata, Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24167/jemap.v4i2.3233
<![CDATA[This study analyzes Value Added Tax disputes on Non-Funded Income at Banking Service Entrepreneurs with a case study of the Supreme Court Reconsideration Decision Number 628/B/PK/PJK/2019 to find out how the Judge decided the dispute. The research method used is juridical normative with statutory, case, and analytical approaches. The data used are laws, Judges' Decisions, and Doctrine. The data were collected by means of document studies, the results of data processing were narrated descriptively with the IREAC law application model: Issues, Rules, Evidence, Application, Conclusion. The results of the research are the tax authorities' opinion that the Selling Agent Fee-Invest Services-Services Priority account as the name implies is income from sales agent service fees as Non-Funded Income which is an object of VAT, Judges based on the evidence in court argued that the account was for banking services that were not objects VAT. In determining taxes, tax authorities are based on formal principles, while judges are based on material principles or the principle of substance over the form. Judges' decisions that are legally enforceable are still a material source of law, and should be used as a consideration for the tax authorities in determining taxes for similar cases so that they do not become tax disputes that must be resolved through acting legal measures that require time, effort and other resources.]]>
<![CDATA[INOVASI PEMBELAJARAN AKUNTANSI DI YOUTUBE MENYONGSONG INDONESIA EMAS 2045 ]]>
<![CDATA[Agus Suharsono]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31937/akuntansi.v13i1.1954
<![CDATA[Abstract — Indonesia is currently launching an era of demographic bonuses in which the productive population is more dominant than the non-productive population. They are the golden generation that will realize Indonesia Golden 2045. The subject of this research is about innovation in accounting learning to realize the educational goals of 2020, namely capacity building, modernization of the learning process with the use of technology, strengthening services, easy access, and can be felt by all levels of society. The method used is qualitative, data in the form of accounting learning videos on YouTube which are analyzed logically-inductively and then presented descriptively. The results of the study note that there is already an accounting learning video on YouTube but its nature is scattered so that it cannot be used as a complete learning medium for this purpose it is necessary to collaborate with several parties to create an integrated Accounting Learning account and complete one course in accordance with the established curriculum. In order for the video display to suit the tastes of the learner, the making involves students across campus. A complete accounting learning video can be used as a learning media with a blended learning system so that face-to-face meeting is more effective for practice and case studies. Keywords: Accounting Learning; Millennial Generation; YouTube; Indonesia Gold 2045.]]>
<![CDATA[PEMODELAN HARGA SAHAM BLUE CHIP MENGGUNAKAN VECTOR AUTOREGRESSIVE (VAR) ]]>
<![CDATA[Agus Suharsono]]>;
<![CDATA[Aryo Wibisono]]>
<![CDATA[ PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (690.813 KB)
<![CDATA[In a stock exchange in the capital market, the most in demand by investors is stocks. Shares are securities which shows the ownership of the company, so that shareholders have the right to a dividend or other distribution of profit sharing as well as by the company to its shareholders. The capital market is an indicator of economic progress and support the economy of a country. In this decade, the stock market has experienced rapid development due to pressure from technological change, liberalization and globalization. These changes affect the behavior of the capital markets and cause long-term balance and improving the relations between the world's capital markets. Otherwise interconnected capital markets if the two separate markets have the same movement and the correlation between the movement of the index. Capital markets in the region are likely to have the same movement and the effects of contagion (contagion effect) is high (1). During the observation period, October 2015 to March 2016, there was a phenomenon in which IHSG is not always the same and has a correlation with the movement of world stock market indices. It is also supported by the differences found in the results of some previous studies. The purpose of this study was to determine the relationship between stocks bluechip : Astra International Tbk (ASII), Unilever Indonesia Tbk (UNVR), Astra Agro Lestari Tbk (AALI), Bank Rakyat Indonesia Agroniaga (AGRO) and Bank Rakyat Indonesia (BRI ). The analytical method used in this study is Multivariate Time Series, especially Vector Autoregression (VAR). The results of this study with the model produces the best model VAR (2), AGRO = 11.56 - 4.03*ASII(-1) - 4.40*ASII(-2) + 3.76*UNVR(-1) + 1.27*UNVR(-2) + 1.38*AALI(-1) + 2.54*AALI(-2) + 0.73*AGRO(-1) + 0.14*AGRO(-2) + 5.40*BRI(-1) - 1.34*BRI(-2). The value of AIC (Akaike Information Criterion) = 4.47 Keywords: BLUE CHIP, Stock Price, VAR.]]>
<![CDATA[PENEMUAN HUKUM HAKIM PENGADILAN PAJAK DALAM MEMUTUSKAN PBB HUTAN RESTORASI EKOSISTEM ]]>
<![CDATA[Agus Suharsono]]>;
<![CDATA[Aniek Juliarini]]>
<![CDATA[ Jurnal Transformasi Administrasi Vol 10 No 1 (2020) ]]>
Publisher : <![CDATA[Puslatbang KHAN ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56196/jta.v10i1.152
<![CDATA[The Land and Building Tax of the Forestry sector managed by the DGT is an objective tax whose tax depends on the value of the object. The number of objections to land and building tax disputes in 2017 was 384 or 4% of all objections. Decision of Tax Court Number PUT-107539.18 / 2015 / PP / M.IVB related to the stipulation of Land and Building Tax on Land and Building Tax objects in the form of ecosystem restoration forest. This is interesting to analyze because the main issue of the calculation of the sale value of forest tax objects has an ecosystem restoration function that does not yet have a specific regulation. The method used is normative juridical research with approaches: law, concept, case, and analysis. The research data in the form of primary legal materials are all written regulations and decisions of the Tax Court, secondary legal materials in the form of books, articles, and legal dictionaries. Data is collected by literature study which is done by searching, researching, studying, recording, and interpreting by polyiangulation. The collected data is analyzed qualitatively by recording, studying, and interpreting and then explaining descriptively. The results of the study revealed that the Tax Court Judge in deciding the Land and Building Tax dispute over an object in the form of an ecosystem restoration forest was not bound by written regulations but also considered the judge's beliefs. In addition, it is known that there are no specific regulations governing the valuation of land and building tax objects on forests that have an ecosystem restoration function.]]>
<![CDATA[Strategi Smart Test Dalam Pembelajaran Latsar CPNS di Era Society 5.0 ]]>
<![CDATA[Agus Suharsono]]>;
<![CDATA[Ana Uluwiyah]]>
<![CDATA[ Pancanaka Vol 1 No 1 (2020): PANCANAKA Jurnal Kependudukan, Keluarga dan Sumber Daya Manusia ]]>
Publisher : <![CDATA[Perwakilan BKKBN Daerah Istimewa Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1120.487 KB)
|
DOI: 10.37269/pancanaka.v1i1.34
<![CDATA[An important point in community 5.0 is cross-section based on knowledge and information, thus encouraging people to be able to continue to grow and develop into active community people. The concept in society 5.0, has begun to develop in the culture of Indonesian society. There are several important indicators, including public awareness to use IT as an "enabler" in supporting work activities. This paper will provide a general description of one of the learning methods that support the realization of a culture of society 5.0 to improve the competence of training participants, through empirical studies with survey data on the CPNS Latsar Training Ministry of Finance. Based on the results of descriptive analysis, a general description is obtained that through the development of learning methods that are appropriate to the culture of society 5.0, learning objectives such as increasing the competency of participants are more easily achieved. The reason is because, the development of learning methods, in this paper uses Quizizz, according to the needs and culture of the participants which is basically 100% millennial generation. This can be concluded, that with the culture of society that has begun to shift to sociality 5.0, the government needs to innovate or breakthrough according to community needs to be more effective and efficient.]]>
<![CDATA[Konsep Peningkatan Kompetensi Widyaiswara dalam Penyusunan Karya Tulis Ilmiah Indonesia dengan Model Pembelajaran 70-20-10 ]]>
<![CDATA[Agus Suharsono]]>
<![CDATA[ Jurnal Kewidyaiswaraan Vol 5 No 1 (2020): Jurnal Kewidyaiswaraan ]]>
Publisher : <![CDATA[Pusat Pembinaan Jabatan Fungsional Bidang Pengembangan Kompetensi Pegawai ASN ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (656.698 KB)
<![CDATA[This paper discusses the development of the implementation of one of the DPP IWI Work Programs for the 2019-2023 period, namely the development of the Widyaiswara profession through the holding of conferences, seminars, scientific meetings, community service, and providing consultancy and assistance with books or scientific journals. The method used is level one development that is researching but not proceeding with making products and not conducting field testing. Widyaiswara profession with the main material about making papers in the field of education. Requirement Analysis, Design, its implementation is carried out between the DPP IWI and LAN as a guiding institution. Using the 70-20-10 blended learning model by utilizing the LAN website or the DPP IWI website, couching, guidance, Community Practices, and integrated action learning in the workplace to submit to accredited journals or exhibited at Widyaiswara’s Annual Scientific meetings that try to go hand in hand with the Widyaiswara Annual Congress. This model can be used as a learning model in ASN Corporate University.]]>
<![CDATA[Evaluasi Pelatihan EVALUASI PELATIHAN TATA NASKAH DINAS SEBAGAI IMPLEMENTASI KEMENTERIAN KEUANGAN CORPORATE UNIVERSITY ]]>
<![CDATA[Agus Suharsono]]>
<![CDATA[ Jurnal Kewidyaiswaraan Vol 6 No 2 (2021): Jurnal Kewidyaiswaraan ]]>
Publisher : <![CDATA[Pusat Pembinaan Jabatan Fungsional Bidang Pengembangan Kompetensi Pegawai ASN ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (7214.236 KB)
|
DOI: 10.56971/jwi.v6i2.146
<![CDATA[Ministry of Finance implemented Ministry of Finance Corporate University strategy in developing employee competencies because the direction of employee competency development in 2020-2024 RPJM is world class government, one of which is through the ASN Corporate University management unit. Learning in Ministry of Finance Corporate University strategy must linked and matched by applying 70-20-10 learning model. Therefore, this study will evaluate second batch of 2019 Official Manuscripts Training organized by Yogyakarta Financial Education and Training Center because urgency and role to realize this strategy. The evaluation method used Kirkpatrick level-1 and level-2 models. The results of the evaluation of the mean learning outcomes of the participants were 85.26 with a good predicate, evaluation of training implementation with a score of 92, the mean result of the teacher evaluation was 4.73 or very good. This training is carried out classically so that the scope of participants is limited and has not implemented the Ministry of Finance's Corporate University learning model 10-20-70. In addition, training has not been able to meet the applicable and impactful characteristics. For this reason, it is suggested to apply the 10-20-70 learning model in order to expand the scope of participants and support organizational performance.]]>
<![CDATA[Peran Ombudsman RI Perwakilan Provinsi Bali Dalam Pengawasan Pelayanan Publik Di Dinas PUPR Kota Denpasar ]]>
<![CDATA[Selfi Budi Helpiastuti]]>;
<![CDATA[Agus Suharsono]]>;
<![CDATA[Luh Gede Dewi Sari Astiti]]>
<![CDATA[ Jurnal Administrasi dan Kebijakan Publik Vol 8 No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Laboratorium Administrasi Publik FISIP Universitas Andalas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25077/jakp.8.2.254-264.2023
<![CDATA[Public services in Indonesia are often in the spotlight in society, especially in maladministration actions carried out by public service providers. Such as an increase in reports of alleged maladministration received by the Ombudsman of the Republic of Indonesia in Bali Province. Where in this report the agency that received the highest report was the Department Public Works Service in Denpasar City. With reports of alleged maladministration from the public, it is felt that there is a need for a role from an institution authorized to supervise public services, such as the Ombudsman Institute of the Republic of Indonesia. The purpose of this study is to conduct an analysis regarding the role of the Indonesian Ombudsman Representative of the Province of Bali in supervising public services at the Department Public Works Service in Denpasar City. This study uses a post-positivism approach with descriptive qualitative analysis. The results obtained are the role of the Indonesian Ombudsman Representative for the Province of Bali which is divided into 2 dimensions, namely prevention of maladministration with the sub-dimensional assessment of compliance with public service standards and community participation as well as the report completion dimension with the report completion procedure sub- dimension and the number of completed reports. The Ombudsman of the Republic of Indonesia for the Province of Bali succeeded in carrying out all of these dimensions in the supervision carried out by the Public Works and Public Housing Office of the City of Denpasar]]>
<![CDATA[PENGEMBANGAN KOMPETENSI PEGAWAI PROVINSI JAWA TENGAH MELALUI IMPLEMENTASI JATENG CORPORATE UNIVERSITY ]]>
<![CDATA[Agus Suharsono]]>
<![CDATA[ JURNAL LITBANG PROVINSI JAWA TENGAH Vol 20 No 2 (2022): Jurnal Litbang Provinsi Jawa Tengah ]]>
Publisher : <![CDATA[Badan Riset dan Inovasi Daerah Provinsi Jawa Tengah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36762/jurnaljateng.v20i2.934
<![CDATA[Article 203 of Government Regulation 17 of 2020 concerning Amendments to Government Regulation Number 11 of 2017 concerning the Management of civil servant/Pegawai Negeri Sipil (PNS) stipulates that employee competency development is carried out through an integrated learning system approach or Corporate University. Provincial Government of Central Java already has Central Java Corpu, but the number of employees who have attended training is only 3%, because the training is carried out classically at BPSDM, even though every employee has the right to take part in competency development for a minimum of twenty hours of training, so it is necessary to develop an appropriate design with the benchmark of the Ministry of Finance Corpu. This study used a descriptive approach by means of library research and analyzed logically-inductively. The results of the study indicate that it is advisable to make a Governor's Regulation concerning Central Java Corpu which regulates that its characteristics are: relevant, applicable, impactful, and accessible; using the 70-20-10 model of learning; developed using the ADDIE model; and built knowledge management.]]>
