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PENERAPAN E-FAKTUR PAJAK TERHADAP PENGUSAHA KENA PAJAK DI KOTA SURABAYA (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA WONOCOLO SURABAYA) ARY KURNIAWAN
Publika Vol 4 No 2 (2016)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/publika.v4n2.p%p

Pajak adalah salah satu komponen penting dari penyelenggaraan negara karena semua aktifitas penyelenggaraan negara hampir semuanya dibiayai oleh pajak yang masuk ke kas negara, berdasarkan hal tersebut maka menjadi penting sekali bagaimana Direktorat Jendral Pajak sebagai lembaga negara yang membidangi urusan perpajakan dapat membuat kebijakan yang dapat memaksimalkan pemasukan pajak bagi negara, dan salah satu kebijakan terbaru dari Direktorat Jendral Pajak adalah Faktur Pajak Elektronik yang disebut sebagai e-faktur yang resmi diluncurkan pada tanggal 1 Juli 2014. Munculnya kebijakan tersebut di dasari oleh banyaknya penyimpangan faktur pajak yang berbentuk pajak fiktif dengan jumlah pelanggaran yang bisa dibilang cukup tinggi. Tujuan dari penelitian ini adalah untuk mengetahui dan mendeskripsikan Penerapan E-faktur Pajak Terhadap Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Wonocolo Surabaya. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan menggunakan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Penerapan E-faktur terhadap Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Wonocolo Surabaya secara keseluruhan sudah cukup baik meskipun masih ada beberapa kekurangan menyangkut Political Environtment menyangkut dukungan dari pihak otoritas tertinggi terhadap proyek e-government, Leadership menyangkut peran pimpinan proyek e-government, Planning menyangkut perencanaan e-government, Stakeholder meliputi pihak- pihak yang berkepentingan terhadap proyek e-government, Transparansi meliputi keterbukaan informasi terhadap Stakeholder, Budget terkait pengelolaan dana proyek e-government, Teknologi Terkait teknologi informasi yang digunakan dalam proyek e-government, Inovasi terkait kreatifitas dan pemahaman aparat pelaksana dalam pelaksanaan proyek e-government. Namun masih ada beberapa kekurangan terkait masih perlunya para pengusaha kena pajak yang masih harus datang ke Kantor Pelayanan Pajak karena belum maksimalnya sistem aplikasi yang termasuk dalam indikator planning, selain itu jumlah upgrade yaang terlalu sering bisa mengganggu kenyamanan pelanggan yang dikaitkan dalam indikator Teknologi. Kata Kunci : Penerapan, E-Faktur

PENGARUH PROMOSI KESEHATAN TERHADAP PENGETAHUAN DAN SIKAP TENTANG PERILAKU HIDUP BERSIH DAN SEHAT KELAS IV DAN V SEKOLAH DASAR Ary Kurniawan; Ronasari Mahaji Putri; Esti Widiani
Nursing News : Jurnal Ilmiah Keperawatan Vol 4, No 1 (2019): Nursing News : Jurnal Ilmiah Keperawatan
Publisher : Universitas Tribhuwana Tunggadewi

Anak sekolah adalah anak dengan usia 6 - 12 tahun, yang mana seorang anak memerlukan adanya suatu pendidikan atau bimbingan orang lain untuk memenuhi kebutuhan dasar pada anak. Dimasa ini anak lebih cenderung dapat mengalami berbagai macam penyakit. Permasalahan kesehatan yang sering terjadi oleh anak disebabkan kurangnya Perilaku Hidup Bersih dan Sehat. Promsosi kesehatan merupakan upaya dalam pendidikan kesehatan di sekolah. Tujuan penelitian yaitu untuk dapat mengetahui pengaruh dari promosi kesehatan terhadap pengetahuan anak dan sikap anak tentang PHBS. Metode penelitian menggunakan desain pre-experimental one group pretest dan posttest. Populasi penelitian ini berjumlah 47 responden dengan sampel 42 responden melalui purposive sampling. Pengujian statistik menggunakan uji statistik Marginal Homogeneity. Hasil uji statistik menyatakan bahwa pengetahuan PHBS responden sebelum perlakuan yaitu kategori cukup (40,5%). Setelah perlakuan pengetahuan responden kategori baik (50%). Sebelum perlakuan sikap PHBS responden yaitu kategori baik (61,9%). Setelah perlakuan sikap responden meningkat kategori baik (85,7%). Hasil statistik pengetahuan responden menunjukkan p-value 0,000 dan sikap responden menunjukkan p-value 0,008 yang artinya ada pengaruh promosi kesehatan terhadap pengetahuan anak dan sikap anak tentang PHBS. Diharapkan kepada peneliti selanjutnya untuk menggunakan faktor lain, yang nantinya dapat mempengaruhi pengetahuan dan sikap. ABSTRACT Schoolchildren are children aged 6 - 12 years, in which a child requires the presence of an education or guidance of others to meet the basic needs of children. In this time children are more likely to experience various kinds of diseases. Health problems that often occur by children are due to lack of Clean and Healthy Life Behavior. Health promotion is an effort in health education in schools. The purpose of the study is to be able to determine the effect of health promotion on children's knowledge and children's attitudes about PHBS. The research method used one group pretest and posttest pre-experimental design. The population of this study amounted to 47 respondents with a sample of 42 respondents through purposive sampling. Statistical testing uses the statistical test of Marginal Homogeneity. The results of statistical tests stated that the knowledge of PHBS respondents before the treatment was enough (40.5%). After treating the respondent's knowledge in the good (50%). Before the treatment the attitude of PHBS respondents was good (61.9%). After treatment the attitude of respondents increased in the good category (85.7%). The results of the respondents' knowledge statistics show that the p-value is 0.000 and the attitude of the respondents shows p-value 0.008 which means that there is an influence of health promotion on children's knowledge and children's attitudes about PHBS. It is expected that the next researcher will use other factors, which can later influence knowledge and attitudes. Keywords : Clean and healthy life behavior; health promotion; knowledge; attitude.

PENGARUH KUALITAS PELAYANAN PADA KEPUTUSAN PEMBELIAN PADA PT. PRIMA FAJAR MANDIRI PADANG PANJANG Ary Kurniawan
JURNAL PUNDI Vol 5, No 3 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i3.375

This study aims to find out the influence of service quality, namely: tangible (physical evidence), empathy (empathy), reliability (reliability), responsiveness (response) and assurance (assurance) on consumer decisions. Pt. Prima Fajar Mandiri Padang Panjang. Popuulasi in this study as many as 77 respondents, sampling was done using the total sampling method. Data collection techniques are done by questionnaire. Data analysis is conducted with multiple regression analyst techniques. The results showed that tangilble (physical evidence), empathy (empathy), reliability (reliability), responsiveness (response) and assurance (guarantee) had a positive and significant effect on purchasing decisions.Keywords: quality of service, purchasing decisions.

PENGARUH PEMENUHAN PERUMAHAN DINAS PRAJURIT TERHADAP KESIAPSIAGAAN OPERASIONAL BRIGIF 4 MARINIR/BS Putu Dwi Amir Syarifudin; Fadelan Fadelan; Ary Kurniawan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i2.649

The Brigade Infantry 4 Marines is one of the Marine Corps executing Commands which is under the command of the Marine Corps Headquarter. The main task of this unit is to foster and prepare the strength and capability of the combat elements in its lower ranks to always have high preparedness in carrying out amphibious operations and other operational tasks. In carrying out its main tasks, operational preparedness is one of many important things for 4th Marines Infantry Brigade, one of the supporting factor for operational preparedness is the fulfillment of housing needs for soldiers. The operational readiness of a unit can be seen through the speed and completeness in the activities of gathering and deploying troops along with all the equipment or materials needed to carry out tasks, which are carried out to anticipate in dealing with various threats and situations that occur in society, both war or disaster conditions. Its deployment requires organization and through appropriate and efficient steps so that it is hoped that its speed can be projected throughout the territory of the Unitary State of the Republic of Indonesia. The purpose of this study was to see the effect of the fulfillment of official housing and the zoning of soldiers' residences on the operational preparedness of the 4th Marines Infantry Brigade. This study uses quantitative methods with data processing using SPSS. The sample used in this study is based on the Slovin formula as many as 300 people. The results in this study indicate that there is a positive and significant effect between the fulfillment of official housing on the operational readiness of soldiers with at value of 33,257. there is a positive and significant effect between the zoning of the residence on the operational preparedness of soldiers with t value of 6,559, and a simultaneous effect with f value of 919,936. The coefficient of determination of the relationship between the Service Housing Fulfillment and Regionalization Tests on Soldier Operational Preparedness is strong at 93.2%. The results of the SPSS calculation obtained a value of R2 = 0.868, which means that 86.8% of Soldier Operational Preparedness can be explained by the Service Housing Fulfillment variable while the remaining 13.2% is influenced by other variables outside the model studied

ANALISIS FAKTOR KESELAMATAN DAN KESEHATAN KERJA (K3) DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DALAM MENINGKATKAN KESIAPAN OPERASIONAL PRAJURIT BATALYON INFANTERI 4 MARINIR Ayun Wahyuni; Ary Kurniawan; Yuliantini Yuliantini
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i2.665

Battalion Infantery 4 Marines has the main task of carrying out combat tasks by searching for, approaching, and destroying the enemy with fire and movement or fending off enemy attacks with fire and close combat and counter attacks, in support of the main task of Battalion 4 Mar, operational readiness is very important for soldiers, one of which is the occupational safety and health (K3) of soldiers. In addition to the K3 factor of soldiers in improving the operational readiness of Battalion 4 March soldiers, soldiers are required to be qualified and professional individuals in carrying out their duties, soldiers must carry out their work selflessly called OCB. The purpose of this study was to examine the effect of occupational safety and health (K3) and OCB on the operational readiness of the soldiers Battalion Infantery 4 Marines. In this study using quantitative methods and for data processing in order to obtain results using the SPSS 25.0 application program. In determining the sample used, the researcher uses non-probability sampling with incidental sampling technique, to determine the number of samples using the Slovin the sample obtained is 239 respondents. The results in processing SPSS obtained results on the t- test. The t-count value for the K3 variable is 1.979 and the t-table obtained is 1.651, meaning that there is a positive and significant influence on the K3 variable on the operational readiness of soldiers and the t-value on the OCB variable is 1.858 with the t-table obtained is 1.651, meaning that there is a positive and negative effect. significant OCB variable on the operational readiness of soldiers. The data processing simultaneously with the f test. Ftable obtained is equal to 0.0513. Based on the results of the f test obtained at 1.233> 0.0513 and a significance value <0.05. So the conclusion is H0 is rejected and H1 is accepted. This shows that all independent variables (K3 and OCB) have a positive and significant effect on the Operational Readiness of the 4th Marine Infantry Battalion Soldiers. The value of the correlation coefficient (R) is 66.4%. It is in the strong category and the value of R2 = 0.441 which means that 44.1% of the Operational Readiness of the 4th Marine Infantry Battalion Soldiers can be explained by the K3 and OCB variables while the remaining 55.9% is influenced by other variables outside the model studied.

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