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THE EFFECT OF TAX SUPERVISION AND TAX COLLECTION ON OBEDIENCE TO PAY TAXES AND TAX REVENUE Basrowi
Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/87ed0e83

Abstract

The purpose of this study was to determine the effect of tax supervision and tax collection both partially and simultaneously on the compliance of taxpayers and their implications for tax revenue. The type of research used in this study is a type of causality research, namely research that aims to determine the effect of independent variables on the dependent variable. However, the method used in this research is a quantitative approach. The data collection technique used in this study is by using secondary data from the Pratama Tax Office of Lampung Province, specifically from the Inspection Section and the 2017 and 2018 Billing Section. Data were analyzed using the SPSS version 18 and Lisrel programs. Based on the results of data analysis it was concluded that there were significant effects both partially and simultaneously between tax supervision, tax collection, taxpayer compliance with tax revenue.
Excellent Accreditation Design in High School Furtasan Ali Yusuf; Basrowi
JTP - Jurnal Teknologi Pendidikan Vol. 23 No. 3 (2021): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v23i3.23112

Abstract

The purpose of this study is to analyze the strategy for achieving superior accreditation of higher education institutions (excluding study programs). The research design used is a descriptive-quantitative study. The research was conducted at Bina Bangsa University during the institutional accreditation field assessment (AL) on August 13-14, 2021. Data analysis used nine criteria for university accreditation assessment assessed by BAN-PT. The results of the study found that the design of superior accreditation in higher education can be done by: 1) compiling a Self Evaluation Report (LED) that is congruent with the Higher Education Performance Report (LKPT) without any discrepancies with each other, 2) universities need to form institutions and carry out quality assurance seriously, 3) maximize the value of each item of accreditation fromCriteria A, B, C1--C9, and criteria D; 4) trying as much as possible to fulfill all the physical evidence needed to meet each of the existing criteria, 5) trying to provide answers to assessors during interview sessions both to the Foundation, Chancellor, middle leaders, lecturers, students, employees, alumni, cooperation partners and users .The novelty of the research is shown from the superior accreditation design related to the difficulty in meeting the accreditation criteria for colleges and study programs. This study suggests that every university should continue to make improvements in order to obtain superior accreditation by implementing good design.
The Effectiveness of the Internship Program for Vocational High School Students Using the CIPP Method Ali Yusuf, Furtasan; Basrowi
JTP - Jurnal Teknologi Pendidikan Vol. 25 No. 1 (2023): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v25i1.33553

Abstract

The internship program is an important program in educational institutions, especially Vocational High Schools (SMK) in Indonesia. The purpose of this study was to evaluate the success rate of the Program in honing students' skills and preparing students for the world of work. This research is an evaluation approach with the CIPP model or context, input, process, and product. The study was conducted on 100 SMK students who had completed the internship program during the Covid-19 pandemic. The results showed that the implementation of the internship program from context, input, process, to product showed a good category, so this program was still feasible to continue. In the future, the Head of Vocational School can motivate students regarding all elements of the internship program, so that the quality of this program is in line with the goals of National Education in improving the quality of reliable and ready-to-use human resources. .
The Effect of Organizational Justice and Organizational Commitment on Teacher Performance with Job Satisfaction as a Mediator in Private Elementary Schools Mukti, Kiki Trisna; Basrowi; Khaeruman
JTP - Jurnal Teknologi Pendidikan Vol. 26 No. 2 (2024): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jtp.v26i2.48859

Abstract

The purpose of this study is to determine the influence of organizational justice and organizational commitment on teacher performance with job satisfaction as a mediator in Cilegon City Private Elementary School. In this study, a quantitative method is used, where variables are measured using a Likert scale. The data collection method was carried out by distributing questionnaires. The population in this study is private elementary school teachers in Cilegon City. The sample used in this study amounted to 200 respondents. The analysis tool used in this study uses Smartpls v.3.2.9 software. Based on the results of the data analysis, it can be concluded that (1) organizational justice has a positive and significant effect on teacher performance, (2) organizational commitment has a positive and significant effect on teacher performance, (3) organizational justice has a positive and significant effect on job satisfaction, (4) organizational commitment has a positive and significant effect on job satisfaction, (5) job satisfaction has a positive and significant effect on teacher performance, (6) job satisfaction can mediate the relationship between organizational justice and performance (7) job satisfaction can mediate the relationship between organizational commitment and teacher performance significantly.
Enhancing MSME Performance: The Mediating Role of Job Satisfaction between ICT Utilization and Work Discipline Dewi, Wulan Riska; Basrowi; Khaeruman
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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

Abstract

This study aims to analyze the effect of Information and Communication Technology (ICT) utilization and work discipline on employee performance, with job satisfaction as a mediating variable in Micro, Small, and Medium Enterprises (MSMEs). The utilization of ICT plays an important role in increasing work efficiency and effectiveness, while work discipline reflects the responsibility and consistency of employees in carrying out their duties. This study uses a quantitative approach with a survey method on MSME employees in Serang City. The study population was 752 employees, and 190 respondents were taken as the research sample. The sampling technique used Random Sampling with a Proportional Random Sampling approach so that each sub-district could be represented. Data analysis was carried out using the Partial Least Square – Structural Equation Modeling (PLS-SEM) method using Stratified SmartPLS software. The results of the study indicate that the utilization of ICT and work discipline have a positive and significant effect on employee performance. In addition, job satisfaction is proven to mediate the relationship between ICT and work discipline on employee performance. These results confirm that mastery of ICT and the implementation of good work discipline can increase job satisfaction, which ultimately has a positive impact on the performance of MSME employees..
Mediation Of Organizational Commitment Between Discipline And Human Resource Development In Improving The Performance Of Local Government Employees In Pandeglang District Febratama, Dava; Basrowi; Sariwardani, RR. Andriani
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3162

Abstract

This research is motivated by the importance of improving the performance of civil servants within the Pandeglang Regency Government in facing the increasingly complex dynamics of public service delivery. Discipline and human resource (HR) development are seen as strategic keys to boosting productivity, while organizational commitment is believed to strengthen employee engagement with the organization. The purpose of this study is to analyze the influence of discipline and human resource development on employee performance, and to test the role of organizational commitment as a mediating variable. The methodology used is a quantitative approach with the method Structural Equation Modelling-Partial Least Squares (SEM-PLS). Data was collected through the distribution of questionnaires to 297 civil servants which are selected using techniques proportionate stratified random sampling, so that it can represent conditions proportionally in each work unit. The results of the study indicate that discipline has a positive and significant effect on employee performance, both directly and indirectly through organizational commitment. Human resource development has a positive effect on organizational commitment, but does not have a significant direct effect on employee performance. These findings indicate that organizational commitment acts as an important mediator, strengthening the relationship between discipline and performance, as well as between human resource development and employee performance. The conclusion of this study confirms that improving employee performance in the Pandeglang Regency Regional Government does not only depend on efforts to improve discipline and develop HR capacity, but also requires strengthening organizational commitment as a binding factor that ensures the sustainability of results. Further discussion implied the need for an integrated civil service management strategy, such as implementing a culture of discipline based on exemplary behavior, sustainable competency development programs, and internal policies that strengthen employee loyalty and commitment to the organization. These efforts are expected to improve the quality of public services that are responsive, accountable, and oriented toward public satisfaction.
Paternalistic Leadership Style and Infrastructure as Determinants of Teacher Performance: The Mediating Effect of Teaching Enthusiasm Setiawan, Apep; Basrowi; Khaeruman
Britain International of Linguistics Arts and Education (BIoLAE) Journal Vol 7 No 3 (2025): Britain International of Linguistics, Arts and Education - November
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biolae.v7i3.1406

Abstract

Organizations generally refer to entities or structures that are organized to achieve certain goals. Organizations can be business entities, government agencies, or non-profit organizations that have clear goals and hierarchical structures. One of them is the leadership style applied by the principal. A paternalistic leadership style, which emphasizes a fatherly approach and attention to teacher welfare, can improve teacher motivation and performance. SMK Negeri Kota Cilegon is a State Vocational High School located in the Cilegon City area, Banten. This educational institution is under the auspices of the Education Foundation. Based on the data obtained, the phenomenon of teacher performance at SMK Negeri Kota Cilegon in 2023 was on average in the good category. Therefore, this study aims to fill this gap by providing new insights into how paternalistic leadership and infrastructure influence and contribute to teacher performance through teaching enthusiasm, which is expected to make a significant contribution to academic literature and educational practice using qualititative method. Hypotheses test used partial least square technique. Result Shown to improve teacher performance, schools need to pay more attention to the factors that influence that performance. Although there are several variables in this study that show a positive but insignificant influence, as well as a negative influence that is also insignificant on teacher performance, this should not be ignoredThis can be done through the development of facilities and infrastructure, improving the quality of leadership, and supporting the teaching enthusiasm of teachers.
Leadership, Facilities, and Psychological Mechanisms in Teacher Performance: The Mediating Effects of Teaching Enthusiasm and Job Satisfaction Setiawan, Apep; Basrowi; Khaeruman; Hisniati, Sally Badriya
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

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

Abstract

Teacher performance is a critical determinant of educational quality, particularly in vocational high schools where learning outcomes are closely linked to workforce readiness. This study examines the effects of paternalistic leadership and school facilities on teacher performance by incorporating teaching enthusiasm and job satisfaction as mediating variables. Using a quantitative explanatory design, data were collected from teachers in public vocational high schools in Cilegon City, Indonesia. Structural Equation Modeling (SEM) was employed to analyze both direct and indirect relationships among the study variables. The results reveal that paternalistic leadership and school facilities have significant positive effects on teaching enthusiasm and job satisfaction. Furthermore, both teaching enthusiasm and job satisfaction significantly enhance teacher performance. Mediation analysis confirms that teaching enthusiasm and job satisfaction partially and sequentially mediate the relationships between paternalistic leadership, school facilities, and teacher performance. These findings underscore the importance of integrating leadership practices, adequate infrastructure, and psychological factors to improve teacher performance. This study contributes to the educational management literature by proposing a dual-mediation SEM model that explains how organizational factors translate into performance outcomes in vocational education settings.