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MODEL PELATIHAN DARING MASIF DAN TERBUKA GURU IPA MADRASAH Adon Nasrullah Jamaludin; Nanang Suparman
Tatar Pasundan: Jurnal Diklat Keagamaan Vol 15, No 1 (2021): Tatar Pasundan: Jurnal Diklat Keagamaan
Publisher : Balai Diklat Keagamaan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.273 KB) | DOI: 10.38075/tp.v15i1.200

Abstract

This research aims to improve the competence and scientific literacy of madrasah Tsanawiah and Aliyah teachers through MOOC. The Research and Development approach was carried out in training class using Software Tracker phase 1, Physics lesson. The data were collected through classroom participatory observation, interviews, and questionnaires. The subjects were online training participants consisting of madrasah teachers throughout West Java. The result shows that the achievements increased competence and scientific literacy with a very good score of 94,60% and the value of program activities 81%. This study concludes that the training can improve the competence and scientific literacy of teachers and other educational personnel, yet the completeness in all training sessions is still very low (12%). It is suggested that the training should highlight the period by considering materials and characteristic of the participants.                                      Keywords: Literacy; Madrasah Science Teachers; Massive and Open Online Learning; Competence
Electronic Government: Implementasi Pemasangan Alat Rekam Transaksi Online Pajak Hotel Nanang Suparman
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 21 No. 2 (2023): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/dialektika.v21i2.166

Abstract

Abstract PAD is one of the sources of financing for a region which has a very important role in helping provide income in carrying out the functions of local government. One important component of the composition of PAD is the local tax sektor. Local taxes are carried out by local governments and allocated to finance routine expenditures and development in the region. Hotel tax is a significant contributor to regional tax revenues each year. One of the programs used to increase regional income from hotel taxes is using an online transaction recorder installed in every hotel. This study aims to determine the extent to which the influence of the existence of an online transaction data recording device program on hotel taxes in Bandung Regency on local revenue receipts in the form of taxes. The research method used is descriptive qualitative method with a case study approach. In collecting data, researchers used primary and secondary data. The results show that the implementation of the program can be said to be optimal based on the achievement of predetermined hotel tax revenue targets. However, there are still obstacles such as changes in the mechanism for using the tool and the lack of awareness of taxpayers in making payments and using the tool. So that with this, not all potential revenues in the hotel tax sektor have been maximally utilized. Keywords : Policy Implementation, Local Taxes, Transaction Recording Tools Abstrak Pendapatan Asli Daerah (PAD) adalah salah satu sumber pembiayaan bagi suatu wilayah yang memiliki peran penting dalam membantu menyediakan pendapatan dalam menjalankan fungsi pemerintah daerah. Salah satu komponen penting dalam komposisi PAD adalah sektor pajak daerah. Pajak daerah dilaksanakan oleh pemerintah daerah dan dialokasikan untuk membiayai pengeluaran rutin dan pembangunan di wilayah tersebut. Pajak hotel merupakan penyumbang penting terhadap pendapatan pajak daerah setiap tahunnya. Salah satu program yang digunakan untuk meningkatkan pendapatan daerah dari pajak hotel adalah dengan menggunakan alat pencatat transaksi online yang dipasang di setiap hotel. Penelitian ini bertujuan untuk menentukan sejauh mana pengaruh dari keberadaan program alat pencatatan data transaksi online terhadap pajak hotel di Kabupaten Bandung terhadap penerimaan pendapatan daerah dalam bentuk pajak. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Dalam mengumpulkan data, peneliti menggunakan data primer dan data sekunder. Hasil penelitian menunjukkan bahwa pelaksanaan program ini dapat dikatakan optimal berdasarkan pencapaian target pendapatan pajak hotel yang telah ditetapkan sebelumnya. Namun, masih ada hambatan seperti perubahan dalam mekanisme penggunaan alat dan kurangnya kesadaran dari para wajib pajak dalam melakukan pembayaran dan menggunakan alat tersebut. Sehingga dengan ini, belum semua potensi pendapatan di sektor pajak hotel telah dimanfaatkan secara maksimal. Kata Kunci : Implementasi Kebijakan, Pajak Daerah, Alat Pencatatan Transaksi