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INTERNAL CONTROL IN THE PUBLIC SECTOR IN INDONESIA: A CASE STUDY OF STATE TAX RECEIVABLES MANAGEMENT Asqolani, Asqolani; Hidayat, Rahmat Taufik; Marsono, Marsono; Kalpikotomo, Bayu
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3360

Abstract

Abstract” This research focuses on the Internal Control System (SPI) in managing tax collection at the Directorate General of Taxes (DGT). This study is concerned with the effectiveness of internal control in the public sector, especially on the revenue administration of the central government, which is also stated in the Audit Agency (BPK) report. Internal control is vital to maintain the reliability of financial information in an organization. The method used is qualitative, using The DGT as a case study. The novelty of this research lies in its focus on the tax receivable from both internal and the auditor's points of view. Interviews were conducted with the DGT, the Financial Audit Agency (BPK), and the Inspectorate General (Inspektorat Jenderal/Itjen). Data comes from the Central Government Financial Statements (Laporan Keuangan Pemerintah Pusat/LKPP) and Audit Reports (Laporan Hasil Pemeriksaan/LHP). The results of this study show that the SPI in managing tax collection is good, but there is still room for improvement. It is expected that some recommendations for improving the SPI, such as improving the issuance of letters for the implementation of tax receivables to be entirely through the system, limiting the materiality of collecting tax receivables, maximizing tax collections, especially those that will expire, adding an early warning system to detect overdue collections, faster solving suspend data, and data integration, especially with the tax court for appeal decisions and commercial courts for registration of tax receivables to curators. Keywords: Audit Report; Central Government Financial Report (LKPP); Internal Control System; Tax Receivables.
BIAYA KEPATUHAN PAJAK: PEMETAAN LITERATUR DAN POTENSI PENELITIAN LANJUTAN Muamarah, Hanik Susilawati; Marsono, Marsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3565

Abstract

Abstract” This study aims to investigate the methodological mapping in research on tax compliance costs, as well as to identify relevant further research topics. Information about theories used, measurement methods, research approach, and research context give important insight to identify research gaps and potential methodological developments. Use Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach in literature review, we analyzed 82 articles in the Scopus database from 1993 to 2023. The mapping results show various measurement techniques regarding the costs of tax compliance consisting of internal, external, incidental, psychological, and corruption costs, various theories used, types and contexts of research. The identification shows that there are still few studies with mixed methods and qualitative approaches, as well as difficulties in measuring costs, especially psychological costs. These findings shed light on the need to develop measurements for costs that are difficult to observe directly such as psychological costs, and exploring variables relate to tax compliance cost such as information technology. Exploring compliance costs in the context of MSMEs in both single-country and cross-country studies, especially when regulatory changes occur, and examining the impact of regulatory complexity on tax compliance costs for companies listed on the stock exchange, also another venue of research. Keywords: Tax Compliance Cost; Literature Review; Methodology; MSMEs; PRISMA.
ANALISIS KINERJA HEAT EXCHANGER MESIN INDUK KM. MADIDIHANG 03: KOLABORASI PT AMMAN MINERAL NUSA TENGGARA DAN POLITEKNIK AUP PADA DEEP SEA SURVEY Ade Hermawan; Mustofa Kamal; M. Alfan Anshori; Sakti P. Nababan; Marsono, Marsono; Eddy Mustono; Raedy Anwar Subiantoro
Journal of Innovation Research and Knowledge Vol. 4 No. 7: Desember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i7.9091

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja heat exchanger (HE) pada mesin induk KM Madidihang 03 dengan menggunakan parameter suhu inlet dan outlet dari fluida pendingin. HE tipe plate and frame digunakan untuk menjaga suhu mesin tetap optimal selama operasional kapal. Pengukuran dilakukan pada perjalanan Jakarta-Benete dan sebaliknya, mencakup parameter Log Mean Temperature Difference (LMTD), laju perpindahan panas, dan koefisien perpindahan panas. Hasil menunjukkan efektivitas HE mencapai 74,3% dengan LMTD 15,66°C pada perjalanan Jakarta-Benete, sementara pada perjalanan pulang terjadi penurunan efektivitas menjadi 71,6% dengan LMTD 17,09°C akibat fouling. Penurunan ini menunjukkan perlunya perawatan preventif yang lebih optimal, termasuk pembersihan rutin dan penambahan komponen penyaring. Studi ini menegaskan pentingnya pemeliharaan HE untuk memastikan efisiensi operasional mesin kapal.
Transferable skills perception analysus of vocational teachers on-in-on-in dual skills program Purnomo, Purnomo; Marsono, Marsono; Tuwoso, Tuwoso
Jurnal Pendidikan Vokasi Vol. 11 No. 3 (2021): November
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v11i3.44428

Abstract

The Ministry of Education and Culture in 2016 made one of the breakthrough programs in an effort to organize and fulfill productive teachers in Vocational High Schools (VHS), namely through the Dual Skills Program (DSK). The DSK is implemented to support the improvement of vocational education as well as education and job skills training. Meanwhile, DSK participating teachers must have new competencies that can be used to teach productive subjects in certain areas of expertise. Increasing the competence of DSK participants needs to take into account the development of transferable skills obtained after conducting training or in the process of implementing DSK. The aims of this study are to 1.) Determine the types of transferable skills that DSK participant teachers need to possess; and 2.) Analyze and describe the transferable skills of teachers of vocational high school on-in-on-in DSK in Malang Regency. This study uses a quantitative approach. The samples used were all vocational high school teachers who took part in the on-in-on-in DSK in Malang Regency, while the respondent's data collection used a questionnaire. The results showed that the types of transferable skills consist of communication skills, planning skills, interpersonal skills, work attitude skills, organizational skills, financial management skills, and critical thinking skills. The transferable skills of teachers of vocational high school on-in-on-in DSK in Malang Regency were in a good category.
Nilai-Nilai Pendidikan Agama Hindu dalam Upacara Metatah Terhadap Pembelajaran Panca Yadnya Wirawan, Ida Bagus Dharma Putra; Marsono, Marsono
Cetta: Jurnal Ilmu Pendidikan Vol 5 No 4 (2022)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/cetta.v5i4.3105

Abstract

Yadnya can be understood as selfless sacrifice, sincerity, and a pure heart. The implementation of yadnya based on bhakti is increasingly complex when it is associated with the teachings of Panca Yadnya. Among the five categories of yadnya, manusa yadnya is one form of purification ritual intended for humans from the womb to death. The Hindu tooth cutting or metatah ceremony is one of the human yadnya rituals. This ceremony becomes mandatory before a person enters the representative stage of his life. So that the understanding of the community and students is not only limited to recognizing the name and purpose of the ceremony, but also to absorb and apply the spiritual meaning contained in it. This can be achieved through more intensive efforts in religious education, This research uses a qualitative descriptive method. The results of the research state that the concept of education in the implementation of the metatah ceremony includes: 1). Spiritual education. 2). Cultural education. 3). Ethical values. 4). Social value of teamwork. Thus, Metatah is not only a cultural heritage tradition, but also a real manifestation of the teachings of Panca Yadnya, creating harmony and balance between individuals, God, ancestors, fellow humans, and nature in the context of Hindu life in Bali.
Application of Demerit Chart and Fuzzy Demerit Chart for Monitoring Paper Production Matdoan, M. Y.; Talakua, A. H.; Marsono, Marsono; Safira, D. A.; Suriaslan, A. S.; Zulfadhli, M.; Rukua, A. W.
Pattimura International Journal of Mathematics (PIJMath) Vol 3 No 2 (2024): Pattimura International Journal of Mathematics (PIJMath)
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pijmathvol3iss2pp77-86

Abstract

Statistical Process Control (SPC) is an important method in quality control to monitor and improve production processes. Control charts are one of the SPC tools that are often used to quickly detect the causes of process variation so that improvements can be made before more nonconforming products are produced. The u chart is commonly used to monitor the number of defects in a production unit. However, this control chart has limitations in handling variations in defect severity, so demerit and fuzzy demerit control charts were developed to assign weights to defects based on their severity. Demerit and fuzzy demerit control charts have been applied in various production cases, but the study of the application of demerit and fuzzy demerit control charts in the industrial field, especially the paper industry, has never been done. The purpose of this study is to apply demerit and fuzzy demerit control charts to monitor and evaluate the quality of the paper production process at PT. Bosowa Media Grafika (Tribun Timur). The data used in this study are secondary data obtained from research conducted by Ilham (2012). The results obtained that the demerit chart and the fuzzy demerit chart show that the paper production process at PT Bosowa Media Grafika (Tribun Timur) is still in a stable condition (incontrol) in each observation. This shows that demerit and fuzzy demerit control charts have the same performance in monitoring the paper production process.
Effect of Deep Breathing Relaxation and Progressive Muscle Relaxation on Blood Pressure Asyari, Hasim; Rohaedi, Slamet; Marsono, Marsono; Hasni, Nafisah Itsna; Darmawati, Irma
Jurnal Penelitian Pendidikan IPA Vol 10 No 5 (2024): May
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i5.6896

Abstract

Hypertension, characterized by diastolic pressure exceeding 90 mmHg and systolic pressure surpassing 140 mmHg, poses a significant health challenge often addressed through pharmacological antihypertensive therapy. This research endeavors to evaluate the impact of complementary interventions, specifically deep breathing relaxation and progressive muscle relaxation, on reducing blood pressure among hypertensive patients within the operational domain of the Kertasemaya Community Health Center in the Indramayu Regency in 2023. Adopting a Quasi-Experimental Design with a Pretest-Posttest and Control Group paradigm, the study engaged a cohort of 70 respondents stratified into intervention and control groups. The intervention group underwent a combined therapy of deep breathing relaxation and progressive muscle relaxation, followed by a meticulous post-test for final observations. Meanwhile, the control group underwent an initial blood pressure measurement (pre-test), a relaxation period of 15-30 minutes, and concluded with a post-test for final measurements. The study revealed a statistically significant influence (p=0.013) on average blood pressure within the intervention group compared to the control group. This disparity was observed both before and after the implementation of deep breathing relaxation and progressive muscle relaxation techniques among hypertensive respondents. These findings underscore the potential efficacy of non-pharmacological interventions in mitigating hypertension and enhancing patient well-being. The combination of deep breathing relaxation and progressive muscle relaxation emerges as a highly effective strategy in reducing blood pressure among hypertensive individuals. This integrative therapeutic approach showcases promising potential for promoting cardiovascular well-being, offering a valuable non-pharmacological avenue for hypertension management
ANALYSIS OF THE CARACTERISTICS OF PLASTIC OIL FOR FISHING TOOLS MADE FROM POLYETHELIENE (PE) AND POLYAMID (PA) Marsono, Marsono; Wijatmika, Wijatmika; Mustono, Eddy
Aurelia Journal Vol 7, No 1 (2025): April
Publisher : Politeknik Kelautan dan Perikanan Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15578/aj.v7i1.15024

Abstract

The caracteristic of plastic oil include density, viscosity and heating value Plastic waste can be used as raw material for plastic oil by usingpyrolysis process. The resulting plastic oil can be used as an additive or mixturefuel in the engine. In this research, the process of making plastic oil was used twicepyrolysis process. The reactor temperatures in the first and second pyrolysis processes are different respectivelynamely 200 oC and 150 oC. From the results of this research it is known that in the first pyrolysis processwith a reactor temperature of 200 oC, from 25 kg of raw material produces 15.5 liters of plastic oil intime 8 hours. Meanwhile, in the second pyrolysis process with a reactor temperature of 150 oC, from 15 liters of oilThe plastic from the first pyrolysis process produces 11.6 liters of plastic oil in 3.33 minutesO'clock. The characteristics of the plastic oil produced are a density of 771.4 kg/m3, Viscosity0.501 m2/s and calorific value 10518 kJ/kg.
PERANG GERILYA DI INDONESIA: MENGHADAPI KEKUATAN SUPERIOR DENGAN TEKNOLOGI PERTAHANAN DAN INOVASI PERSENJATAAN Asy-Syamil, Sholahuddin; Asmoro, Novky; Marsono, Marsono
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 8 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i8.2024.3241-3250

Abstract

Perang gerilya merupakan strategi militer yang diadopsi oleh kelompok-kelompok dengan sumber daya terbatas untuk melawan pasukan yang lebih kuat. Di Indonesia, perang gerilya memegang peranan krusial dalam perjuangan melawan kolonialisme Belanda dan mencapai kemerdekaan. Artikel ini mendalami sejarah dan evolusi perang gerilya di Indonesia, mulai dari era perlawanan terhadap penjajahan hingga era modern, dengan penekanan khusus pada inovasi teknologi persenjataan yang digunakan. Dengan mengkaji taktik, strategi, organisasi, dan teknologi persenjataan yang digunakan oleh pejuang gerilya Indonesia, artikel ini mengungkapkan bagaimana perang gerilya tidak hanya menjadi alat militer tetapi juga simbol perlawanan nasional. Lebih lanjut, artikel ini menganalisis dampak sosial, politik, dan ekonomi dari perang gerilya, serta perannya dalam membentuk identitas nasional Indonesia. Melalui pendekatan historis dan analisis kritis, artikel ini memberikan pemahaman yang lebih mendalam tentang pentingnya perang gerilya dan inovasi teknologi persenjataannya dalam konteks sejarah dan masa kini Indonesia.
PERBANDINGAN PERSENJATAAN DALAM KONFLIK KEMERDEKAAN INDONESIA: ANALISIS TAHUN 1945-1949 ANTARA REPUBLIK INDONESIA DAN BELANDA Wiguna, Denda; Marsono, Marsono; Asmoro, Novky; Asy-Syamil, Sholahuddin
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 9 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i9.2024.3844-3857

Abstract

Proklamasi Kemerdekaan Indonesia pada 17 Agustus 1945 menandai dimulainya periode turbulen dalam sejarah bangsa Indonesia, di mana perjuangan untuk mempertahankan kemerdekaan melibatkan konflik bersenjata yang intens antara Republik Indonesia dan Belanda yang berusaha mengembalikan kekuasaan kolonialnya. Selama periode 1945-1949, perang gerilya menjadi strategi utama Indonesia untuk menghadapi superioritas militer Belanda, dengan pemikiran Jenderal Sudirman dan teori "Perang Rakyat Semesta" Jenderal A.H. Nasution memainkan peran penting dalam merumuskan taktik yang melibatkan serangan hit-and-run, pemanfaatan medan lokal, dan dukungan masyarakat sipil. Di Yogyakarta, perlawanan ini sangat menonjol, terutama setelah Agresi Militer Belanda II pada Desember 1948. Serangan Umum 1 Maret 1949, yang dipimpin oleh Letkol Soeharto, merupakan contoh nyata keberhasilan taktik gerilya yang tidak hanya memberikan dorongan moral bagi pasukan Indonesia tetapi juga meningkatkan posisi tawar Indonesia di tingkat internasional. Konflik ini juga melibatkan diplomasi yang signifikan, dengan upaya internasional yang pada akhirnya memaksa Belanda untuk kembali ke meja perundingan dan mengakui kemerdekaan Indonesia pada 27 Desember 1949. Studi ini mengadopsi metode kualitatif melalui analisis literatur dan wawancara dengan sejarawan serta ahli militer untuk mengeksplorasi penggunaan perang gerilya dalam konteks teknologi persenjataan dan keterbatasan sumber daya. Hasil penelitian menunjukkan bahwa meskipun menghadapi kekuatan militer Belanda yang lebih besar, strategi perang gerilya Indonesia berhasil memaksimalkan sumber daya yang ada dan memperkuat posisi diplomatik Indonesia, mencerminkan perjuangan ideologi dan pembentukan identitas nasional yang mendalam.
Co-Authors A., Sovian Abdul Qolik Achmad Romadin Achmad Syarifudin Ade Hermawan Adin Affandi, Lutfi Adnan, Irfan Maulana Agus Afandi Agus Hermanto Agus Suyetno Agustina, Livianti Ali Ali Alit Supandi, I Nyoman Aliyya, Muhammad Fajar Alqodri, Febrianto Andi A. Andika, Beni Andina Dwi Paramita Andri Wijayanti Angga Prasetyo Anjarwati, Prasasti Pambayun Aprizha Muhammad Fadhil Ardhiyanto, Firmansah Dwi Arianty, Erny Asmoro, Novky Asqolani, Asqolani Asy-Syamil, Sholahuddin Asyahri Hadi Nasyuha Axel Ramadhani Liemawan Pranoto Banurea, Chandra P Br Ginting, Tama Litna Brahm Ardhi Noviant Candra Setya, Sigit Chandra Suari, Ni Wayan Gita Danaputra, Radhitya Darmawan, Muh. Hilman Darmawati, Irma Didik Dwi Prasetya Didik Nurhadi Dimas Prasetia Doly Andrian Harahap Dwi Agus Sudjimat Eddy Mustono Edy, Duwi Leksono Effendi, Muhammad Idris Eko, Bambang Fadhilah Dwi Lailita Safitri Fajar Pratama Putra Fajar Sutejo, Muhammad Faqih, Muhammad Ridwan Fathia Alifia Tsabita Fidiah, Lailatul Firdausia, Fadliyanti Ghifari, Ghazi Ahmad Hanifah Kurnia Ulfasari Hasim Asyari Hendy Yuniarto, Hendy Hera Wasiati Herbima, Bimfi Heri Budi Santoso Heri Kuswanto Herianto Herianto Hidayat, Rahmat Taufik Ibrahim Bafadal Ida Bagus Komang Sindu Putra Indayah, Indayah Indrawati, Iin Irdana, Nuryuda Isfarudi Januarizki, Mochamad Rafli Juharyanto Juharyanto Junjunan, Soleh Fajar Kalpikotomo, Bayu Kamalia Jaya, Praptika Kemalsyah, Kemalsyah Kusuma, Hanif Aulia Kusumadewi, Anggitya Berliana Lucia Nugraheni Harnaningrum Luwis, Nico M. Alfan Anshori Maftuchin Romlie Malik, Alwi Maulana Matdoan, M. Y. MAULA, PUTRINDA INAYATUL Metta Suliani Mizar, Alvian Mohammad Musthofa Al Ansyorie Monica, Elyana Frisca Mualimin Mualimin Muallim, Lucky Muamarah*, Hanik Susilawati Muamarah, Hanik Susilawati Muhammad Aris Ichwanto Muhammad Ridwan Mulyanto Mulyanto Mustofa Kamal Mustono, Eddy Mustopa Kamal Nabila Salsabila NAFISAH ITSNA HASNI Ni Komang Sutriyanti Nugroho, Anung Nur Muflihah, Syifa Nurlita Adliyani Nuryakin, Mokhamad P. Sembiring, Alek Pamuji, Pipit Agung Perangin Angin, Moch Iswan Perangin-angin, Moch. Iswan Perkasa, Gigih Prasetya, Herawan Budi Prasetyowati, Agustin Pratama, Andra Wisnu Purnomo Purnomo Purwatiningsih, Rini Putri, Anggie Wiyan Putri, Emalia Rachmadini, Erika Raedy Anwar Subiantoro Rahmadita, Salsabilla Raihan Fadhilla Kurnia Ramadhan, Hilal Adden Ramdhan, Nur Muhammad Rasyad, Muhammad Luthfi Ratu Nurul Qomariah Renytasari, Fitria Resandy, Meyta Ayu Riana Nurmalasari Rini, Agustina Mardika Risky Rahmat Fadhillah Risnandar, Risnandar Rukua, A. W. Ruyat, Rayat Ruyat, Yayat Ryohandoko, Harsono S., Waras Didik Safira, D. A. Sakti P. Nababan Santosa, Amalia Martha Santoso, Ismawardi Septiari Dewi, Putu Ayu Setiawan Setiawan Setiohadi, Tri Setyanjana, Andre Yoan Slamet Rohaedi, Slamet Solikhin, Dede Sonata, Fifin - Sriyanti, Agus Suardika, I Komang Suastika, I Made Sudarmanto Sudarmanto, Sudarmanto Suhandano Suhandano Sukisworo, Fetri Sukmanasari, Putri Swastika Sukmasari, Titin supria, timan Supriatun, Evi Suriaslan, A. S. Syahfitri, Lira Syahputri, Astri Talakua, A. H. Taman, Ni Komang Teguh Binardi Triono, Alfiansyah Putra Pertama Tuwoso Tyas Rukmi Ken Hutami, Tyas Rukmi Veliandina Chivan Naftalia Wahyu, Narenda Galex Wahyutomo, Satrio waziroh, iro Widiyanti Widiyanti, Widiyanti Wiguna, Denda Wijatmika, Wijatmika Wirawan, Ida Bagus Dharma Putra Witraguna, Kadek Yudista Yayi Febdia Pradani Yetri, Milfa Yoan Setyanjana, Andre Yogaswara, Y. H Yoto Yoto, Yoto Zaka Lawang, Robert Markus Zulfadhli, M.