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All Journal Agregat: Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Visioner: Jurnal Pemerintahan Daerah di Indonesia Influence: International Journal of Science Review
Meltarini
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Regional Tax Management Optimization Model to Realize Regional Financial Independence in Pekanbaru City, Riau Province Kurniawan, Alek; Akbar, Bahrullah; Sinurat, Marja; Meltarini
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 6 No. 1 (2024): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

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

Abstract

The financial independence of the Pekanbaru City area is based on the amount of the original regional income, especially the local tax revenue. The purpose of the research is to analyze the determination of regional tax targets with real potential, analyze the process of optimizing regional taxes for regional financial independence, and find a regional tax optimization model for regional financial independence in Pekanbaru City, Riau Province. The research used qualitative research with 12 units of analysis with 20 informants who were determined by purposive sampling. Secondary data collection using literature studies and primary data using interview techniques based on optimizing local tax management by observation. Data analysis uses descriptive analysis developed by triangulation of observers. The results of the study concluded that the determination of regional tax targets was carried out by expanding the revenue base by improving the database and assessment of local taxes determined based on the collection process and improving the supervision process, the application of sanctions to improve administrative efficiency and cooperation between agencies in Pekanbaru City, Riau Province, the process of optimizing local taxes is carried out by intensification and extension of tax subjects and objects to increase regional financial independence, and the regional tax optimization model is: Model Four Pillars of Optimization of Regional Tax Management in the context of financial independence based on intensification and extension, institutional and information system. It is recommended to increase the efficiency of tax administration and reduce collection costs through improving administrative procedures and increasing the efficiency of collecting each type of local tax as well as carrying out better tax planning by improving the coordination of related agencies within the regional government of Pekanbaru City, Riau Province.
EFEKTIVITAS PELAKSANAAN PENILAIAN PRESTASI KERJA PEGAWAI NEGERI SIPIL DI BADAN KEPAGAWAIAN DAERAH KABUPATEN MANOKWARI PROVINSI PAPUA BARAT Nixcon Monteqin Sinaga; M. Irwan Tahir; Meltarini
VISIONER : Jurnal Pemerintahan Daerah di Indonesia Vol 14 No 1 (2022): Visioner: Jurnal Pemerintahan Daerah di Indonesia
Publisher : Alqaprint Jatinangor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jv.v14i1.529

Abstract

Pasca keluarnya Peraturan Pemerintah No. 30 Tahun 2019 tentang Penilaian Prestasi Kerja Pegawai Negeri Sipil. Badan Kepegawaian, Pendidikan dan Pelatihan Daerah Kabupaten Manokwari masih dominan pada kategori cukup. Dilain sisi Masih adanya PNS pada Badan Kepegawaian, Pelatihan Daerah Kabupaten Manokwari yang kurang memahami penilaian Sasaran Kinerja Pegawai (SKP). Dalam menjalankan peraturan tersebut juga belum adanya bimbingan teknis yang intensif bagi PNS Badan Kepegawaian, Pendidikan dan Pelatihan Daerah Kabupaten Manokwari tentang pelaksanaan Peraturan Pemerintah tersebut. Fokus penelitian ini kepada bagaimana efektivitas Pelaksanaan Penilaian Prestasi Kerja Pegawai Negeri Sipil di Badan Kepagawaian, Pendidikan dan Pelatihan Daerah Kabupaten Manokwari Provinsi Papua Barat. Serta melihat bagaimana strategi atau upaya yang dilakukan dalam mengatasi faktor penghambat efektivitas pelaksanaan penilaian prestasi kerja pegawai dalam meningkatkan prestasi kerja pegawai. Desain penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data-data dalam penelitian ini dikumpulkan melalui wawancara terhadap responden (sampel berjudul), penelahaan dokumen serta observasi lapangan. Teori yang digunakan dalam melihat efektivitas Pelaksanaan Penilaian Prestasi Kerja Pegawai Negeri Sipil di Badan Kepagawaian, Pendidikan dan Pelatihan Daerah Kabupaten ManokwariProvinsi Papua Barat adalah dengan teori Gibson (2001). Sedangkan dalam melihat strategi yang dilakukan dalam mengatasi faktor penghambat efektivitas pelaksanaan penilaian prestasi kerja pegawai dalam meningkatkan prestasi kerja pegawai menggunakan Analisis kekuatan (strength), kelemahan (weakness), peluang (opportunity ), dan ancaman (threat) (SWOT) dari Bryson (2016). Hasil penelitian menunjukkan bahwa efektivitas Pelaksanaan Penilaian Prestasi Kerja Pegawai Negeri Sipil di Badan Kepagawaian, Pendidikan dan Pelatihan Daerah Kabupaten Manokwari Provinsi Papua Barat telah berangsur-angsur meningkat, walaupun masih banyak kekurangan yang seharusnya dilakukaan oleh BKD Kabupaten Manokwari dalam memaksimalkan penilaian prestasi maupun peningkatan prestasi kerja Pegawai di BKD. BKD Kabupaten Manokwari harus melakukan beberapa stratgi yang dianalisis melalui Analisis SWOT. Serta didapati bahwa walaupun masih banyak kekurangan, tetapi BKD Kabupaten Manokwari telah melalakukan berbagai upaya dalam meningkatkan ektivitas pelaksanaan penilaian Prestasi Kerja Pegawai Negeri Sipil di Badan Kepagawaian Daerah.
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).
Dynamic Governance and Good Governance: Synergy in Regional Financial Management Gita, Inrawaty; Akbar, Bahrullah; Sinurat, Marja; Meltarini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4107

Abstract

Regional financial management plays a central role in realizing good governance and effective public service delivery. In Indonesia, the performance of regional financial management is measured through the Regional Financial Management Index (IPKD), which serves as an accountability tool and a benchmark for improving governance quality. This study aims to identify and analyze the application of dynamic governance in regional financial management, including its inhibiting and supporting factors, as well as to formulate an implementation model of dynamic governance within the Bekasi City Government. The objective is to improve the IPKD as mandated by the Ministry of Home Affairs Regulation Number 19 of 2020. A qualitative research design was employed using a governmental science methodology. Data were collected through observation, interviews, and documentation, with the Bekasi City Government serving as the research locus. The results indicate that dynamic governance, based on the dynamic capabilities framework, has not been carried out optimally, resulting in a suboptimal IPKD score.
Co-Authors Bahrullah Akbar Dewi Pudji Rahayu Fernandes Simangunsong Gita, Inrawaty Kurniawan, Alek M. Irwan Tahir Mansyur Marja Sinurat Nixcon Monteqin Sinaga Sinurat, Marja