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All Journal Elementa: Jurnal Pendidikan Guru Sekolah Dasar Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Ekonomi, Akuntansi dan Perpajakan
Ilham Febri Budiman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PELAKSANAAN PEMBELAJARAN DALAM JARINGAN DI MASA PANDEMI COVID-19 PADA JENJANG SEKOLAH DASAR DI SD NEGERI 6 RAJA Ilham Febri Budiman
Elementa: Jurnal Pendidikan Guru Sekolah Dasar Vol 3 No 2 (2021): Periode Juli - Oktober
Publisher : Program Studi PGSD STKIP PGRI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.434 KB) | DOI: 10.33654/pgsd.v3i2.1474

Abstract

The Covid-19 pandemic has had a negative impact on education. Primary school is one of the levels that feel the impact of the Covid-19 pandemic. Education at the elementary school level is an initial milestone in the formation of student character, so that if done online the function of developing and monitoring educators becomes ineffective. This research aims to find out the impact of learning implementation on teachers and students at the elementary school level in SD Negeri 6 Raja. The method used in this study is a qualitative method obtained through interview activities directly to educators in SD Negeri 6 Raja. Broadly speaking, the results obtained illustrate that online learning in SD Negeri 6 Raja is very influential on educators and learners. There are more negative effects than positive effects. The benefit of this research is to enrich references about the implementation of online learning at the elementary school level, especially in areas outside Java.
Analisis Determinan Makroekonomi Inflasi dan Konsumsi Rumah Tangga terhadap Penerimaan Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) di Indonesia Ilham Febri Budiman
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3784

Abstract

This article identifies and examines the determinants of state revenue in the taxation sector specifically on VAT and STLG in Indonesia. The main objective of this study is to analyze whether inflation and household consumption affect VAT and STLG revenues along with how much influence these determinants have. The type of research used is quantitative with descriptive statistical analysis methods. Techniques to analyze the effect of inflation and household consumption on VAT and STLG revenue variables used descriptive analysis, classical assumption tests and also multiple linear regression tests using statistical application platforms. The results of the research analysis identified that simultaneously, inflation and household consumption affect VAT and STLG revenues. So that if inflation and household consumption increase, then VAT and STLG revenues also increase, as well as in the opposite condition. The findings are in line with previous research, theories and hypotheses formulated.
Peran Pajak sebagai Instrumen Penyokong Pendidikan Inklusif untuk Meningkatkan Human Development Index (HDI) Indonesia: Sebuah Studi Literatur Ilham Febri Budiman
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.583

Abstract

Taxes are the largest source of revenue in the structure of Indonesia's state budget (APBN). The revenue will be allocated for state spending, one of which is on education. The education sector is a mandatory spending area amounting to 20% of the total state revenue. This paper aims to identify the role of taxes in supporting inclusive education to improve Indonesia's Human Development Index (HDI). The approach used in this research is qualitative with a literature study method using secondary data sources. The research results show that the increase and decrease in tax revenue affect the size of the education budget due to the dominant contribution of taxes to state revenue. HDI is influenced by indicators such as life expectancy, literacy rate, average years of schooling, and real per capita expenditure, all of which can be improved through inclusive education. Therefore, it can be concluded that if tax revenue increases, the education budget will also increase, and it will be able to fund inclusive education. Inclusive education will drive the increase in Indonesia's HDI. Some of the educational issues that occur include education that is not yet fully inclusive, the low quality of teachers, and the uneven distribution of school facilities and infrastructure. These problems can be resolved if there is significant educational funding, which is also influenced by tax revenue.
TRANSFORMASI DIGITAL DI LINGKUNGAN KEMENTERIAN KEUANGAN REPUBLIK INDONESIA SEBAGAI IMPLEMENTASI GOOD GOVERNANCE Ilham Febri Budiman
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i3.1115

Abstract

Transformasi digital merupakan manajemen perubahan yang sangat dibutuhkan di era Industri 4.0. Hal tersebut agar suatu organisasi tetap bersaing ditengah efisiensi yang tinggi karena adanya digitalisasi. Kementerian Keuangan Republik Indonesia merupakan salah satu lembaga pemerintah yang melakukan transformasi digital. Transformasi digital dilakukan meliputi beberapa aspek seperti pengelolaan penerimaan negara, perbendaharaan (treasuri), perimbangan keuangan sampai pengawasan PNBP. Metode penelitian yang digunakan ialah studi pustaka dari sumber-sumber yang valid dan ilmiah dan didukung oleh pengumpulan data dengan metode observasi. Kemudian data yang dihimpun diolah dan disajikan menggunakan pendekatan kualitatif. Hasil penelitian yang didapat ialah bahwa Kemenkeu menggunakan sebuah alat yakni Enterprise Architecture (EA) sebagai tool utama untuk menuju Kemenkeu RI modern yang berbasis digital. Beberapa hasil transformasi digital Kemenkeu RI ialah Office Automation berupa modul Naskah Dinas Online (Nadine), Kemenkeu Learning Center, Kartu Kredit Pemerintah, joint profile perpajakan dan beberapa aplikasi yang dihasilkan seperti SAKTI dan SuperApp Kemenkeu One. Transformasi digital Kemenkeu RI diwujudkan dengan digitalisasi sistem dan pelayanan secara online. Hal tersebut membuat Kemenkeu RI mewujudkan e-government. Dengan kondisi seperti itu, secara langsung Kemenkeu RI mendukung Visi Indonesia Emas 2045 yang salah satu visinya adalah tercapainya good governance di Indonesia.
PERAN PANCASILA SEBAGAI IDEOLOGI NEGARA DALAM MEWUJUDKAN INDONESIA EMAS 2045 Ilham Febri Budiman
Cendikia: Jurnal Pendidikan dan Pengajaran Vol. 2 No. 3 (2024): Cendikia: Jurnal Pendidikan dan Pengajaran
Publisher : Cendikia: Jurnal Pendidikan dan Pengajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/cendikia.v2i3.973

Abstract

Penelitian ini dilakukan guna mendeskripsikan peran Pancasila sebagai ideologi dalam mewujudkan visi Indonesia Emas 2045. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka. Teknik pengumpulan data yang dilakukan ialah melakukan review pada sumber-sumber ilmiah. Hasil penelitian yang didapat Pancasila sebagai ideologi negara memiliki makna sebagai doktrin, ajaran, dan teori yang diyakini bangsa Indonesia dan diamalkan dalam kehidupan berbangsa dan bernegara. Pancasila sebagai ideologi digunakan sebagai acuan dalam pelaksanaan dan penetapan kebijakan yang mendukung pencapaian Indonesia Emas 2045. Masalah yang menjadi titik berat adalah mengenai keadilan sosial yang harus diwujudkan dengan pemerataan dan peruntukan sebesar-besarnya untuk rakyat.
Meningkatkan Peran Generasi Muda dalam Mendukung Green Economy dengan Instrumen Investasi Berbasis Environmental, Social, and Governance (ESG) melalui Program Dimension Circular Ilham Febri Budiman; Michael Boris Rasi Sitanggang; Muhammad Rafly Hidayat
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 6 (2024): November : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i6.1369

Abstract

In recent years, the issue that has become a hot topic of discussion among both the national and international communities is the issue of environmental damage. Therefore, in the economic context, there is a need for a transformation towards a green economy. The Indonesian government is promoting the TPB/SDGs Indonesia 2030 program. Realizing the Sustainable Development Goals (SDGs) 2030 is a shared responsibility that requires participation from all sectors, including the government, civil society, and the private sector. Therefore, considering the importance of sustainable development in the field of investment itself, several global organizations have established a measure that calculates sustainable development known as ESG investing. ESG consists of Environment, Social, and Governance, which adds value to companies that care about and think about the environment, such as issues related to carbon emissions, water and air pollution, and other environmental issues. This research aims to determine the role of the younger generation as agents of change through ESG Investment in realizing the 2030 SDGs. The research method utilized in this scientific paper is a combination research method with data collection through literature review. This research is expected to provide insights into the urgency of the younger generation in realizing the 2030 SDGs.
Co-Authors Michael Boris Rasi Sitanggang Muhammad Rafly Hidayat