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All Journal Jurnal Investasi JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Qualitative Quantitative Research Jurnal Abdimas
Sugiyarsih, Susi
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Extensification to Increase the Number of Personal Tax Payer in Tax Office Pratama Cirebon Sugiyarsih, Susi; Larasati, Endang; Suwitri, Sri; Ngatno, Ngatno
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2996

Abstract

A source of income tax in Indonesia, therefore, the role of taxation is very important. It gives great role of taxes in development of country, demanding the government to maximize tax income. In order to increase the amount of income from the tax sector, The Directorate General of Taxes has agreed to the rules regarding the implementation of extensification and intensification taxes. Extensification section should be able to establish good cooperation with government and private agencies. This research was conducted at Tax Office Primary Cirebon, West Java, Indonesia. This study aims to provide an overview of extensification activities which is a proactive effort of Kantor Pelayanan Pajak (KPP) Pratama Cirebon in capturing taxpayers. As a result, extensification has a significant role in recruiting a personal taxpayer. The target in 2014 as many as 5 candidate taxpayers, 12 new taxpayers, and 47 registered taxpayers. The realization always exceeded the set target. As well as an improvement in the number of registered taxpayers. Significant improvement occurred in 2014. In earlier 2013, the number of registered taxpayers reached 198.916, an improvement in 2014 reached 226.947. Incoming 2015, the president instructed to push the income from the taxation sector and until June (second quarter) in 2015 reached 240.480. This paper describes how the role of extensification increase the number of personal taxpayer through proactive efforts in increasing state revenues from taxes coordinated by the Extensification section in Tax Office.
The Impact of Digital Transformation in Higher Education Management: Integrating Online Learning and Educational Applications for Efficiency and Accessibility Dhameria, Vita; Muazeib, Ahmed Ibrahim Maymoun; Blhaj, Khaled Mohamed Salem; Sugiyarsih, Susi; Rosadah, Ros Awaliyah
International Journal of Educational Qualitative Quantitative Research Vol. 4 No. 1 (2025)
Publisher : Qualitative and Quantitative Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58418/ijeqqr.v4i1.135

Abstract

In the era of the Fifth Industrial Revolution, digital transformation has become a strategic necessity in higher education management, particularly in achieving institutional efficiency and accessibility. Universities today are required to integrate digital technologies comprehensively through online learning and educational applications to address the growing complexity of academic management and to expand the reach of educational services. This study aims to examine the impact of digital transformation on managerial efficiency and accessibility in higher education, with the mediating roles of online learning integration and the use of educational applications. A quantitative approach was employed through a survey involving 250 academic community members from Indonesia and Libya. Data were analyzed using Structural Equation Modeling with AMOS software. The results revealed that digital transformation significantly influenced both online learning integration and the utilization of educational applications. These two mediating variables contributed positively to enhancing institutional efficiency and directly supported broader access to higher education. The findings underscored that successful digitalization in higher education management depended not only on technological adoption but also on integrative strategies that linked digital platforms and application systems. This study contributes practical insights for universities to strategically optimize online learning and educational applications as core drivers of efficient and inclusive digital transformation in higher education.
Influence of Leadership and Work Discipline on Employee Performance at The Department of Population and Civil Registration, City of Cirebon Soleman, Soleman; Setiadi, Ade; Sugiyarsih, Susi
Jurnal Abdimas Vol. 29 No. 2 (2025): December 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v29i2.36576

Abstract

This study aims to analyze the influence of supervision on employee work discipline at the Department of Housing, Settlement Areas, and Land Affairs of Cirebon Regency. Supervision is defined as an organizational control mechanism consisting of direct and indirect supervision, while work discipline includes preventive and corrective discipline. This research employed a quantitative approach using a saturated sampling technique, involving all 79 employees as respondents. Data were collected through questionnaires and analyzed using descriptive statistics and simple linear regression. The results indicate that the level of supervision is categorized as “good,” with an average score of 3.70, while employee work discipline is categorized as “high,” with an average score of 3.85. The regression analysis confirms that supervision has a positive and significant influence on employee discipline. These findings highlight that strengthening supervision—both direct and indirect—plays a crucial role in improving employee discipline. The study contributes to the development of internal supervision policies for local government agencies.
The Influence of Entrepreneurial Orientation and Innovation on MSME Performance Mediated by Competitive Advantage Sugiyarsih, Susi; Agus; Rohadin; Aos; Adriyani, Ria
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4573

Abstract

In the current dynamic business environment, small businesses face intense competition that requires strong strategic capabilities to survive and grow. This study examines the effect of entrepreneurial orientation and innovation on the business performance of MSMEs through the competitive advantage. A quantitative approach was employed using survey data from 132 MSMEs, analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that entrepreneurial orientation and innovation have a significant positive effect on competitive advantage. Innovation also has a direct positive effect on business performance, while entrepreneurial orientation does not directly influence performance. Competitive advantage plays a critical mediating role, exerting a strong and significant effect on business performance and transmitting the impact of entrepreneurial orientation and innovation to performance outcomes. These findings imply that MSMEs should prioritize innovation-driven strategies and actively leverage entrepreneurial orientation to build sustainable competitive advantages. Policymakers and business development agencies are encouraged to support MSMEs through innovation capacity building and entrepreneurial capability development, as competitive advantage emerges as a key mechanism for enhancing long-term business performance.
The Role of Organizational Leadership to Improving Effectiveness of Public Administration in The Cirebon City Disdukcapil Rosadah, Ros Awaliyah; Dhameria, Vita; Eliyawati, Eliyawati; Sugiyarsih, Susi
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 10 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v10n1.p1-14

Abstract

Objective: This study aims to analyze the influence of organizational leadership on the effectiveness of public administration in the Population and Civil Registration Office (Disdukcapil) of Cirebon City. Method: The population in this study included all employees and leaders of the Cirebon City Disdukcapil, and using the census method, questionnaires were distributed to 28 respondents.  Results: The results of simple linear regression analysis show that organizational leadership has a positive and significant effect on public administration effectiveness, as indicated by a regression coefficient value of 0.425 and a significance value of 0.001. The ANOVA test also reinforces this finding with a calculated F value of 12.823 and a significance value of 0.001 (< 0.05).  Novelty: These findings indicate that visionary, participatory, and innovative leadership are key factors in improving the performance of responsive and high-quality public services, as well as strengthening public trust in population service institutions in the digital age.
PENGARUH MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN DI KANTOR UNIT MANAJEMEN PELABUHAN KELAS III INDRAMAYU: The Effect of Human Resource Management on Employee Performance at the Indramayu Class III Port Management Unit Riyanto, Eko; Setiadi, Ade; Sugiyarsih, Susi
Jurnal Investasi Vol. 12 No. 1 (2026): Jurnal Investasi Vol. 12 No. 1
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i1.378

Abstract

Penelitian ini mengkaji pengaruh Manajemen Sumber Daya Manusia (MSDM) terhadap kinerja pegawai di Kantor Unit Pengelola Pelabuhan Kelas III Indramayu. Penelitian ini dilatarbelakangi oleh semakin pentingnya MSDM dalam meningkatkan efektivitas organisasi di instansi pemerintah, khususnya yang bertanggung jawab atas pelayanan publik dan manajemen operasional maritim. Kinerja pegawai secara luas diakui sebagai penentu penting keberhasilan organisasi, dan praktik MSDM telah diidentifikasi sebagai pendorong utama untuk meningkatkan motivasi, kapabilitas, dan produktivitas. Dengan menggunakan pendekatan kuantitatif dengan regresi linier sederhana, penelitian ini mengkaji hubungan antara MSDM (variabel independen) dan kinerja pegawai (variabel dependen). Data dikumpulkan dari pegawai Kantor Unit Pengelola Pelabuhan Kelas III Indramayu melalui kuesioner terstruktur dan dianalisis menggunakan teknik statistik. Penelitian ini menemukan bahwa MSDM berpengaruh positif dan signifikan terhadap kinerja pegawai, dengan koefisien determinasi (R²) sebesar 0,3565. Hal ini menunjukkan bahwa MSDM berkontribusi sekitar 35,65% terhadap variasi kinerja pegawai, sedangkan sisanya sebesar 64,35% dipengaruhi oleh faktor-faktor lain di luar cakupan penelitian ini. Temuan ini menunjukkan bahwa praktik manajemen sumber daya manusia yang efektif—seperti pelatihan, komunikasi, supervisi, penempatan kerja, dan penilaian kinerja—memainkan peran penting dalam meningkatkan produktivitas di organisasi pemerintah. Namun, nilai R² yang relatif moderat juga menyiratkan bahwa kinerja pegawai dibentuk oleh faktor-faktor organisasi, kepemimpinan, dan lingkungan yang lebih luas. Studi ini menyimpulkan bahwa penguatan fungsi manajemen sumber daya manusia sangat penting untuk mencapai hasil kinerja yang lebih tinggi, terutama dalam konteks pelayanan publik di mana akuntabilitas dan keandalan operasional sangat penting.
Co-Authors Adriyani, Ria AGUS Aos Blhaj, Khaled Mohamed Salem Dhameria, Vita Eliyawati Eliyawati Endang Larasati Muazeib, Ahmed Ibrahim Maymoun Ngatno Ngatno Riyanto, Eko Rohadin Rosadah, Ros Awaliyah Setiadi, Ade Soleman, Soleman Sri Suwitri