Article Per Year (5 Year)
p-Index From 2020 - 2025
1.037
P-Index
This Author published in this journals
All Journal Agregat: Jurnal Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business Jurnal Agregasi TRANSFORMASI: Jurnal Manajemen Pemerintahan INFOKUM
Marja Sinurat
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISIS KESINAMBUNGAN MATA KULIAH KEPAMONGPRAJAAN Marja Sinurat; Yusharto Huntoyungo
TRANSFORMASI: Jurnal Manajemen Pemerintahan TRANSFORMASI (Jurnal Manajemen Pemerintahan)- Vol. 9, No. 2- Oktober 2017
Publisher : Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1008.434 KB) | DOI: 10.33701/jt.v8i2.620

Abstract

The success of education management is determined by the accuracy of curriculum in order to create the simultaneous and cohesive among subjects as the main input for the education program itself. At this stage, the issues of creating a simultaneous program are how to design the curriculum, how educators engage or involve to analyse the simultaneous among the subjects, and how prepared the educators in managing the curriculum so that this can be reflected on the students’ competencies level. All the questions above has been researched and it is concluded that the educators are obliged to be engaged or involved in analysing the simaltenous subjects in order to design the curriculum as well as the implementation in class. Keywords: education, subjects, curriculum
KOORDINASI DIREKTORAT JENDERAL PAJAK DENGAN PEMERINTAH KABUPATEN SERDANG BEDAGAI DALAM OPTIMALISASI PENERIMAAN PAJAK PUSAT Womsiter Sinaga; I Nyoman Sumaryadi; Fernandes Simangunsong; Marja Sinurat
Jurnal Agregasi Vol 10 No 1 (2022)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v10i1.5855

Abstract

Taxes are needed to finance government operations, for central and local governments. DGT's coordination with the Serdang Bedagai Regency Local Government is crucial for optimizing central tax. This study aims to analyze the coordination between the Directorate General of Taxes and the Local Government of Serdang Bedagai Regency. This study utilizes descriptive qualitative approach. This study found that the two parties’ coordination isn’t maximized, there’s no Regent Regulation optimizing central tax revenues. It’s not formally made in a Cooperation Agreement (PKS) for synchronizing activities-- furthermore unsupported by an information system. The local government and DGT’s technology are unintegrated. The intensification and extensification activities are lacking. Supervision of the Treasurer is implemented ineffectively. Data informations’ exchange between the Local Government and the DGT has been inadequate.
Analysis Of The Implementation Of The Regional Government Report Information System (SILPPD) At The Directorate Of Regional Performance Evaluation And Capacity Improvement (EKPKD) Directorate General Of Regional Autonomy, Ministry Of Home Affairs Indah Dwi Oktasari; Marja Sinurat; Ahmad Averus Toana
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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

Abstract

The research began with many local governments not yet optimal in inputting LPPD data and low human resource competency in understanding the input of IKK LPPD through SILPPD. The success of achieving regional autonomy is influenced by the implementation of targeted regional government and guaranteed growth of regional development. To realize this, an evaluation of regional government implementation is carried out through the Regional Government Implementation Report Information System (SILPPD) in assessing the performance of regional government implementation. This study aims to analyze the implementation of SILPPD, analyze the supporting and inhibiting factors in the implementation of SILPPD, and efforts made by the EKPKD Directorate in overcoming inhibiting factors in the implementation of SILPPD using the PIECES analysis theory by James Wetherbe which emphasizes the dimensions of Performances, Information, Economy, Control, Efficiency, Service. This study was conducted using a qualitative research method with an inductive approach. Data sources were obtained from primary and secondary data. Data collection was carried out by observation, interviews, and documentation. Then the data analysis technique is carried out through data reduction, data tabulation, data presentation, and drawing conclusions. The results of the study indicate that the implementation of SILPPD in the EKPKD Directorate has been running well and efficiently according to the aspects measured by the percentage recapitulation using a Likert scale calculation of 79.38%. Supporting factors in the implementation of SILPPD are easy SILPPD mechanisms, laws and regulations, adequate facilities and infrastructure. The inhibiting factors include the lack of understanding of IKK and the presentation of supporting data by the local government, limited features in SILPPD, the absence of clear standards from the Ministry/Institution regarding operational definitions and standard standards for supporting data. Efforts made by the EKPKD Directorate to overcome the inhibiting factors in the implementation of SILLPD are the implementation of technical guidance for SILPPD users, development of the SILPPD application, and updating of Key Performance Indicators (IKK) with the Ministry/Institution.
Strategi Optimalisasi Pendapatan Pajak Daerah Untuk Meningkatkan Kemandirian Keuangan (Analisis di Kota Pekanbaru) Alek Kurniawan; Bahrullah Akbar; Marja Sinurat; Meltarini Meltarini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1825

Abstract

This research aims to analyze the contribution of local taxes to Local Own Source Revenue (PAD) and to identify the level of fiscal independence of the region in Pekanbaru City. The research method used is secondary data analysis from the realization data of local taxes and PAD from 2018 to 2022 obtained from the Pekanbaru City Revenue Agency. The data is then analyzed using descriptive statistical techniques to identify trends in the contribution of local taxes to PAD and the level of fiscal independence of the region during this period. The analysis results show that the contribution of local taxes to PAD in Pekanbaru City ranges from 80% to 93% during this period, with an increasing trend every year. However, fiscal independence of the region is still in the category of "Towards Fiscal Independence," with PAD contributions ranging from 25% to 33% of the total Regional Revenue in the Regional Budget. The study concludes that although local taxes have become the main backbone for PAD in Pekanbaru, fiscal independence of the region needs to be strengthened with measures such as re-registering taxpayers and improving the efficiency of local tax management.
The Influence of System Quality, Information Quality, and Service Quality on User Satisfaction with the Follow-up Monitoring Information System (SIPTL) in East Java Province Ahiroh, Ahiroh; Dadang Suwanda; Marja Sinurat
INFOKUM Vol. 13 No. 04 (2025): Infokum
Publisher : Sean Institute

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

Abstract

In accordance with technological developments, the BPK has developed a Follow-up Monitoring Information System (SIPTL) application that is utilized by audited entities (auditees) to submit supporting evidence documents for follow-up on BPK audit recommendations more quickly, well documented and produce more up-to-date, accurate and informative TLRHP data. This study aims to determine and analyze the effect of system quality, information quality and service quality on SIPTL user satisfaction in East Java Province. The method used is a quantitative method, data collection using purposive sampling techniques through questionnaires. Data analysis using SEM-PLS with the help of Smart-PLS software. With the test resultsβsystem quality=0.382,βinformation quality=0.229 andβservice quality = 0.318. The value of R = 0.791, R2 = 0.626, f2 information quality = 0.065, f2 service quality = 0.174 and f2 system quality = 0.201, t-test system quality = 4.371, t-test information quality = 2.723 and t-test service quality = 4.245 and Q2 Predictive Relevance = 0.592. Based on the test results, H1 is accepted that there is a significant influence of system quality on user satisfaction of 38.2%, there is a significant influence of information quality on user satisfaction of 22.9% and there is a significant influence of service quality on user satisfaction of 31.8%. Efforts that can be made to increase the influence of system quality, information quality and service quality on SIPTL user satisfaction in East Java Province are improving compatibility on mobile devices, optimizing system performance, increasing the responsibility of the SIPTL support team, periodic evaluation and monitoring and developing interactive features for users.
Sharia Company Tax Aggressiveness on the Jakarta Islamic Index (JII) during the COVID-19 Pandemic Dewi Pudji Rahayu; Fernandes Simangunsong; Marja Sinurat; Meltarini; Mansyur
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/8101

Abstract

Tax authorities need to look at the factors that drive tax aggressiveness. Moreover, some businesses designated as sharia companies, whose activities should comply with Islamic religious law, engage in tax aggressiveness that does not follow sharia. This study aimed to examine the effect of compensation and corporate social responsibility (CSR) on tax aggresiveness during the COVID-19 pandemic. The COVID-19 pandemic, 2020-2021. The analysis used hypothesis testing with statistical tools and a sample of 55 sharia companies listed on the Jakarta Islamic Index (JII). The compensation variable had no significant effect on tax aggressiveness, while only corporate environmental performance (CEP) was significant regarding the CSR variable. However, these two variables simultaneously have a relationship with tax aggressiveness. This research ran during the pandemic when conditions were not ceteris paribus. Thus, some theories might experience anomalies. The pandemic led to several anomalous theories. Moreover, the sample companies are sharia-based. CSR has three different theories: (1) There is influence, (2) There is no influence, and (3) Influence depends on natural activities. This study supports the third theory, whereby spontaneous activities influence corporate environmental performance (CEP), corporate governance performance (CGP), and corporate social performance (CSP).
Co-Authors Ahiroh, Ahiroh Ahmad Averus Alek Kurniawan Bahrullah Akbar Dadang Suwanda Dewi Pudji Rahayu Fernandes Simangunsong I Nyoman Sumaryadi Indah Dwi Oktasari Mansyur Meltarini Meltarini Meltarini Womsiter Sinaga Yusharto Huntoyungo