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All Journal Lingua Cultura Jurnal Celtic INFERENSI Jurnal Arbitrer Kajian Linguistik dan Sastra Al Ishlah Jurnal Pendidikan ELS Journal On Interdisciplinary Studies in Humanities Pendas : Jurnah Ilmiah Pendidikan Dasar International Journal of Language Teaching and Education Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik Jurnal Onoma: Pendidikan, Bahasa, dan Sastra TLEMC (Teaching and Learning English in Multicultural Contexts) Dinasti International Journal of Education Management and Social Science SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Pedagogy : Journal of English Language Teaching Ethical Lingua: Journal of Language Teaching and Literature Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia English Language Education Reviews Indonesian Journal of EFL and Linguistics Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Indonesia Sosial Teknologi Journal of International Multidisciplinary Research Jurnal Pendidikan Generasi Nusantara (JPGENUS) Inspiration : Instructional Practices in Language Education
Agus Wijayanto
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Analisis Implementasi Coretax Sebagai Administrasi Perpajakan Di Sektor Perkebunan Kelapa Sawit Agus Wijayanto; Elok Heniwati; Khristina Yunita; Nina F Dosinta
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.8797

Abstract

Penelitian ini menganalisis implementasi Core Tax Administration System (CoreTax) sebagai instrumen administrasi perpajakan pada sektor perkebunan kelapa sawit yang memiliki kompleksitas fiskal tinggi. Dengan pendekatan kualitatif berbasis studi kasus, data diperoleh melalui wawancara mendalam dengan Manajer Keuangan, Staf Akuntansi serta analisis laporan keuangan dan dokumen perpajakan perusahaan. Hasil penelitian menunjukkan bahwa implementasi CoreTax berada pada tahap transisi dimana sebagian kewajiban perpajakan seperti PPN, PPh Badan dan withholding tax telah terintegrasi, namun masih terdapat proses paralel dengan sistem manual. Hambatan utama yang teridentifikasi meliputi keterbatasan infrastruktur teknologi di wilayah Perkebunan kelapa sawit, rendahnya literasi digital pegawai akuntansi serta gangguan sistem yang mengakibatkan keterlambatan pelaporan. Perusahaan merespons hambatan tersebut melalui strategi adaptasi bertahap termasuk pelatihan internal, pendampingan konsultan pajak dan penerapan pencatatan ganda. Meskipun menghadapi kendala, penerapan CoreTax memberikan manfaat signifikan berupa peningkatan efisiensi waktu, akurasi pelaporan fiskal serta transparansi administrasi perpajakan. Temuan ini menegaskan bahwa digitalisasi perpajakan bukan sekadar perubahan teknis, melainkan proses sosio-teknis yang membutuhkan kesiapan organisasi dan penguatan kapasitas sumber daya manusia. Secara akademis penelitian ini memperkaya literatur akuntansi perpajakan dengan perspektif sektoral pada industri kelapa sawit, sedangkan secara praktis hasilnya memberikan rekomendasi bagi perusahaan dan pembuat kebijakan dalam mengoptimalkan pemanfaatan CoreTax untuk meningkatkan kepatuhan dan efektivitas administrasi fiskal di Indonesia.
Profil Motivasi di Pembelajaran Bahasa Kedua (L2): Menjelajahi Interaksi Motivasi Intrinsik dan Ekstrinsik: Studi Kasus di Salah Satu Madrasah Diniyah di Surakarta. Anita A. Cahyanti; Malikatul Laila; Agus Wijayanto
JPGENUS: Jurnal Pendidikan Generasi Nusantara Vol 2 No 2 (2024): Jurnal Pendidikan Generasi Nusantara (JPGENUS), Edisi Juli-Desember 2024
Publisher : Samudra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61787/w957cz32

Abstract

This study investigates and explores the multifaceted interplay between the intrinsic and extrinsic motivations in second language learning (L2) contexts among senior Islamic high school students (MA) learning English as a foreign language in one Islamic Boarding School in Surakarta. Since student achievement is correlated with motivation, it is important in an educational setting. This study employs a qualitative methodology, allowing the researcher to use interviews and observation as two methods of gathering data. Intrinsic motivation among high school students in English language learning and comprehension is the crucial thing although extrinsic motivation has an influence on learning English. Factors influencing intrinsic motivation included are related to their understanding that English is crucial for achieving higher educational goals and their desire to apply English in daily conversations, enjoyment of learning experiences, positive, and supportive classroom environment. Although extrinsic motivation is also essential for students to appreciate their personal growth gaining proficiency in English helps one find an acceptable employment opportunity, importance of good grades in exams, and the Language Task Force (SATGAS BAHASA) also plays a significant role as an extrinsic motivator for both students and the institution in one of Islamic modern boarding school. A balanced interplay between intrinsic and extrinsic motivation is complex but is essential for successful language learning. Extrinsic rewards can initially boost motivation, but intrinsic interest sustains long-term commitment in second language learning.
Co-Authors Abdillah Nugroho Alfin Amaliah Zahroh Ana Retnowati Anam Sutopo Anida Fadhilah Jati Anida Fadhilah Jati Anissa Eka Meilani Anita A. Cahyanti Armita Ayu Sekarsari Aryati Prasetyarini Astrini, Atik Atik Astrini Ayu Meiratnasari Damar Jati Pamungkas DARYONO Desla Fitria Devi Pratama Putri Dhian Putri Wardhani Diah Kristina Diyah Murti Hastuti Dwi Haryanti Dwi Wachidiyah Ningsih Elok Heniwati Endang Fauziati Fadilah, Iraisha Friendly Lucianna Hateenah Ali Sulaiman Yousef Hening Laksani Hepy Adityarini Hj. Fadhilah Harahab Putri Intan Permatasari Intan Permatasari Iraisha Fadilah Khristina Yunita Kuntum Palupi Setyaningsih Malikatul Laila Mauly Halwat Hikmat Mochamad Bayu Firmansyah Muamaroh Muamaroh Muhammad Najmussaqib Diya Alhaq Ngadiso Ngadiso Ngadiso Ngadiso Nico Wikang Tri Diatma Nico Wikang Tri Diatma Nina F Dosinta Noor Malihah Novita Indah Purwaningsih Novita Indah Purwaningsih Nur Arifah Drajati Nur Hidayat Nur Hidayat Rakinza Dewina Sari Rizki Azizah Salsabila Bazighoh Zahron Sari, Rakinza Dewina Slamet Supriyadi Sri Marmanto Suparno Suparno Tanty Prianty Tanty Prianty Wisma Wijayanti Yeny Prastiwi