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All Journal Jurnal Tekun J-MAS (Jurnal Manajemen dan Sains) Jurnal Ilmiah Wahana Pendidikan TEMATICS : TECHNOLOGY MANAGEMENT AND INFORMATICS RESEARCH JOURNALS Jurnal Media Administrasi JIMEK
Arief Febrianto
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH BEBAN PAJAK TANGGUHAN DAN STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Arief Febrianto
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 2 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i2.296

Abstract

Penelitian ini bertujuan untuk menguji pengaruh beban pajak tangguhan dan struktur kepemilikan (asing, pemerintah, institusi, manajerial dan keluarga) terhadap manajemen laba pada perusahaan manufaktur. Peneliti menggunakan kontrol variabel seperti ukuran, leverage, ROE dan pertumbuhan juga. Kompleksitas bisnis perusahaan berasal dari diversifikasi perusahaan akan meningkatkan asimetri informasi antara manajer dan investor dan mempengaruhi manajemen laba oleh perusahaan. Penelitian ini menggunakan data dari 64 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 hingga 2012. Data penelitian adalah data sekunder yang diperoleh dari Bursa Efek Indonesia dan ICMD 2010-2012. Hasil penelitian ini menunjukkan kepemilikan asing memiliki pengaruh positif dalam manajemen laba. Sementara itu, studi ini tidak menemukan efek yang signifikan dari beban pajak tangguhan, kepemilikan pemerintah, kepemilikan institusional, kepemilikan manajerial dan kepemilikan keluarga terhadap manajemen laba. Kata kunci: struktur manajerial, struktur keluarga, ukuran, leverage, ROE, pertumbuhan, manajemen laba
Pengaruh Kualitas Pelayanan Penerbitan Dokumen Perjalanan Republik Indonesia Terhadap Kepuasan Masyarakat Pada Kantor Imigrasi Kelas I Tpi Cilacap Sutan Ardiansyah; Agung Sulistyo Purnomo; Arief Febrianto
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 22 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.115 KB) | DOI: 10.5281/zenodo.7357090

Abstract

This research aims to determine whether or not there is an influence and to find out how much influence the quality of administrative services for the issuance of the Republic of Indonesia Travel Documents on Public Satisfaction at the Class I Immigration Office of TPI Cilacap. This study uses quantitative methods. The sample used is the applicant for Travel Documents of the Republic of Indonesia at the Immigration Office Class I TPI Cilacap a total of 95 people using a questionnaire. The results of the study explain that there is a significant and positive influence between service quality and community satisfaction. This is indicated by the results of simple regression analysis with a significance obtained of 0.000 <0.05 and a regression coefficient of X, namely the quality of service of 0.441. The magnitude of the influence of service quality on community satisfaction can be seen from the coefficient of determination of 67.5%. So that the quality of service can affect community satisfaction by 67.5% and the remaining 32.5% by other factors. For the future the Class I Immigration Office of TPI Cilacap must always improve the quality of service consistently because if the quality of service is good it will give satisfaction to the community. It is expected that the quality of service at the Class I Immigration Office of TPI Cilacap will be better so that organizational goals can be achieved optimally.
Public Service Motivation Leveling pada Aparatur Sipil Negara di Lingkungan Kantor Imigrasi Kelas I Non TPI Tangerang Gunawan Ari Nursanto; Arief Febrianto; Rita Kusuma Astuti; Vira Widhaningsih; Hanifa Maulidia; Besse Hartati
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.872

Abstract

The performance of the State Civil Apparatus which is further abbreviated as (ASN) is crucial and interesting to discuss, it is related to the image of the organization and competence in carrying out tasks within the organization. An ASN with good performance will certainly display a good image for the organization as well. The aspect that needs to be given special attention by the government in the motivational aspect is internal motivation. One of the internal motivations that can improve employee performance is public service motivation. This study used quantitative methods and took place at the Class I Immigration Office in Tangerang with 109 ASN (State Civil Apparatus) respondents at the office. This study aims to find significant differences in the level of public service motivation among civil servants based on demographics. This study found that there were no significant differences in the level of public service motivation based on position and educational background. However, there were significant differences in the level of public service motivation based on age and gender.
Administrasi Keimigrasian dalam Pengawasan Orang Asing: Telaah Literatur atas Kebijakan dan Pelaksanaannya Andi Ilyas Sugianto; Arief Febrianto; Imma Yedida Ardi
Jurnal Media Administrasi Vol 10 No 1 (2025): April: Jurnal Media Administrasi
Publisher : Universitas 17 Agustus 1945 Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jma.v10i1.2795

Abstract

This study aims to examine immigration administration within the context of foreigner surveillance in Indonesia through a literature review approach. The primary focus is on policy analysis, implementation, challenges, and the effectiveness of surveillance systems based on legal documents, institutional reports, and recent academic publications. Findings indicate that Indonesia’s immigration policy has a relatively strong legal framework through Law No. 6 of 2011 and its derivative regulations. However, its implementation still faces challenges such as limited human resources, uneven technological infrastructure, and suboptimal inter-agency coordination. The adoption of information technology tools such as SIMKIM, APOA, and CEKAL represents an important innovation, although they have not been fully optimized. This study recommends strengthening institutional capacity, updating evidence-based regulations, and enhancing multi-actor collaboration as strategic future steps.
Peran Administrasi Keimigrasian dalam Menjaga Keamanan Nasional: Studi Literatur Tentang Fungsi Pengawasan Orang Asing Arif Maulana; Arief Febrianto; Hanifa Maulidia
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6445

Abstract

This paper discusses how immigration administration plays a strategic role in maintaining national security, particularly through the function of monitoring the presence and activities of foreign nationals. The study employs a literature review method, referring to legal frameworks, public policy documents, and academic literature concerning data management and foreigner surveillance. The findings indicate that effective oversight relies heavily on an integrated and real-time administrative system, such as the Immigration Management Information System (SIMKIM), Foreigner Reporting Application (APOA), and inter-agency cooperation. This function is not merely administrative but also serves as the frontline for early detection of threats such as transnational crimes, terrorism, and immigration violations. The establishment of the Ministry of Immigration and Correctional Affairs under Presidential Regulation No. 157 of 2024 has further strengthened the institutional structure of foreigner surveillance in Indonesia. This study affirms that strengthening immigration administration is a vital prerequisite for a modern national security system.
Administrasi Keimigrasian dalam Perspektif Good Governance: Studi Literatur Tentang Transparansi dan Akuntabilitas Pelayanan Keimigrasian Rafii’ Abdurrochman; Arief Febrianto; Wisnu Widayat
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6447

Abstract

This study aims to analyze the implementation of good governance principles in Indonesia’s immigration administration, focusing on transparency and accountability aspects. It employs a descriptive qualitative approach through a literature review of scholarly articles, policy reports, and relevant regulations. The establishment of the Ministry of Immigration and Corrections (Kemenimipas) under Presidential Regulation No. 157 of 2024 marks a significant milestone in the institutional reform of immigration services in Indonesia. The findings reveal that transparency is implemented through digitalized services such as M-Paspor and e-Visa, along with public access to information. Meanwhile, accountability is reflected in performance reporting, public complaint systems, and external oversight by institutions such as the Ombudsman. However, a gap remains between theoretical ideals and practical implementation, particularly regarding human resource capacity, technological access, and policy consistency across regions. This study concludes that transparency and accountability are not merely administrative requirements but essential foundations for building high-quality, responsive, and trustworthy immigration services. The study recommends regulatory updates, stronger performance evaluations, and investments in human resources and digital infrastructure.
ANALISIS SISTEMATIS PARAMETER KEAMANAN DAN SKALABILITAS DALAM PENGEMBANGAN SISTEM INFORMASI PEMESANAN ONLINE: SYSTEMATIC ANALYSIS OF SECURITY AND SCALABILITY PARAMETERS IN THE DEVELOPMENT OF AN ONLINE ORDERING INFORMATION Cakra Trinata; Dila Permatasari; Pascalis Danny Kristi Wibowo; Arief Febrianto; Tongam Gustaf Christoper Edwin
TEMATICS: Technology Management and Informatics Research Journals Vol. 7 No. 2 (2025): TEMATICS: Technology ManagemenT and Informatics Research Journals
Publisher : Polteknik Imigrasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52617/tematics.v7i2.852

Abstract

Pengembangan sistem informasi pemesanan online yang aman dan skalabel menjadi semakin penting seiring dengan meningkatnya permintaan pengguna dan kompleksitas data yang ditangani oleh program aplikasi. Penelitian ini bertujuan untuk menganalisis dua parameter utama dalam pengembangan sistem tersebut, yaitu keamanan dan skalabilitas, serta bagaimana kedua parameter ini saling berinteraksi dalam memastikan kinerja optimal dari sistem pemesanan online. Melalui tinjauan pustaka sistematis dari berbagai artikel yang relevan, penelitian ini mengeksplorasi berbagai teknologi keamanan, seperti enkripsi, autentikasi multi-faktor, dan firewall, serta strategi skalabilitas menggunakan microservices, cloud computing, dan load balancing. Temuan penelitian menunjukkan bahwa implementasi teknologi keamanan yang tepat sangat berperan dalam melindungi data dan transaksi pengguna, sementara penerapan strategi skalabilitas yang efektif sangat penting untuk menangani beban transaksi yang tinggi tanpa mengorbankan performa sistem. Artikel ini juga membahas integrasi antara keamanan dan skalabilitas yang memungkinkan sistem pemesanan online untuk berkembang secara efisien dan aman, serta memberikan rekomendasi untuk pengembang dan perusahaan dalam memilih solusi teknologi yang mendukung kedua parameter tersebut. Implikasi penelitian ini memberikan kontribusi teoritis dan praktis dalam pengembangan sistem informasi yang lebih aman dan scalable di sektor e-commerce dan pelayanan publik.
ANALISIS MOTIVASI PELAYANAN PUBLIK DALAM PELAKSANAAN FUNGSI KEIMIGRASIAN DI ERA TANTANGAN EFISIENSI ANGGARAN: ANALYSIS OF PUBLIC SERVICE MOTIVATION IN THE IMPLEMENTATION OF IMMIGRATION FUNCTIONS IN THE ERA OF BUDGET EFFICIENCY CHALLENGES Yedija Nur Santy; Budy Mulyawan; Arief Febrianto
TEMATICS: Technology Management and Informatics Research Journals Vol. 7 No. 2 (2025): TEMATICS: Technology ManagemenT and Informatics Research Journals
Publisher : Polteknik Imigrasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52617/tematics.v7i2.862

Abstract

Instruksi Presiden Nomor 1 Tahun 2025 tentang efisiensi belanja kementerian dan lembaga menimbulkan tantangan penting dalam pelaksanaan fungsi strategis keimigrasian. Penelitian ini bertujuan untuk memahami bagaimana kebijakan efisiensi anggaran diinterpretasikan dan direspons dalam pelaksanaan empat fungsi keimigrasian, pelayanan publik, penegakan hukum, keamanan negara, dan fasilitator pembangunan kesejahteraan, serta menganalisis peran Public Service Motivation (PSM) dalam menjaga ketahanan institusi. Dengan menggunakan pendekatan kualitatif-deskriptif melalui studi pustaka dan observasi langsung di Kantor Imigrasi Pekanbaru, Sambas, dan Sumbawa Besar, penelitian ini menggambarkan bahwa efisiensi anggaran memunculkan keterbatasan operasional seperti pengurangan dukungan sumber daya, keterlambatan pemeliharaan sistem, dan penurunan pengembangan SDM. Meski demikian, kekuatan PSM yang terwujud dalam dimensi ketertarikan terhadap pembuatan kebijakan publik, komitmen terhadap kepentingan publik dan kewajiban sebagai warga negara, perasaan belas kasihan, dan pengorbanan diri memungkinkan aparatur untuk mempertahankan kualitas layanan, menjalankan pengawasan, menjaga keamanan negara, serta mengembangkan inovasi pelayanan lokal. Compassion mendorong terciptanya layanan publik yang humanis, self-sacrifice memperkuat keteguhan dalam penegakan hukum, commitment to public interest menopang stabilitas keamanan nasional, dan attraction to public policy making menggerakkan inovasi pelayanan di tingkat unit kerja.
Co-Authors Agung Sulistyo Purnomo Andi Ilyas Sugianto Arif Maulana Besse Hartati Budy Mulyawan Cakra Trinata Dila Permatasari Hanifa Maulidia Imma Yedida Ardi Nursanto, Gunawan Ari Pascalis Danny Kristi Wibowo Rafii’ Abdurrochman Rita Kusuma Astuti Sutan Ardiansyah Tongam Gustaf Christoper Edwin Vira Widhaningsih Wisnu Widayat Yedija Nur Santy