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All Journal Ekonomi Bisnis Jurnal Pendidikan Sosiologi dan Humaniora Journal of Governance and Public Policy Profita : Komunikasi Ilmiah dan Perpajakan Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Academy of Education Journal Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Administrasi Pemerintahan Desa Jurnal Bisnis Mahasiswa Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research Batara Wisnu : Indonesian Journal of Community Services Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Jurnal Pendidikan Indonesia (Japendi) Sinergi International Journal of Accounting and Taxation Sinergi International Journal of Law Sinergi International Journal of Economics Politeia : Journal of Public Administration and Political Science and International Relations Educational Studies and Research Journal Golden Ratio of Taxation Studies Jurnal Ilmu Administrasi Publik Jurnal Politik dan Pemerintahan Daerah
Novianita Rulandari
Universitas Muhammadiyah Palangkaraya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of the Effectiveness of Taxpayer Data Security in Implementing Tax Obligations at the Directorate General of Taxes Novianita Rulandari; Alian Natision; Victor Van Kommer; Andri Putra Kesmawan; Suryanih Suryanih
Journal of Governance and Public Policy Vol. 9 No. 3 (2022): October 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jgpp.v9i3.15976

Abstract

Taxpayer data security in carrying out tax obligations at the Directorate General of Taxes has experienced several problems of taxpayer data leakage because the security system is still weak, so that it is infected with malware that is able to steal taxpayers' personal data. This study aims to evaluate the effectiveness of taxpayer data security in carrying out tax obligations with case studies at the Directorate General of Taxes, knowing the obstacles faced by the Directorate General of Taxes in building a taxpayer data security information system and analyzing the efforts made by the Directorate General of Taxes regarding the development taxpayer data security system in carrying out tax obligations. This study uses a descriptive qualitative approach. Data collection techniques through observation, interviews, and documentation studies as well as data analysis techniques using content analysis. The results of this study indicate that after the taxpayer data leak occurred, the Directorate General of Taxes carried out a comprehensive system improvement so that the level of taxpayer data security became better. The participation of taxpayers in using a strong username and password is an important factor that determines the taxpayer's own data. The Directorate General of Taxes seeks to improve the security system and provide socialization to taxpayers to always use usernames and passwords that are not easily guessed and to periodically change E-filing passwords.
Strategi Kebijakan Terhadap Penanggulangan Kebakaran Hutan di Kalimantan Tengah Sadar; Satispi, Evi; Rulandari, Novianita
Jurnal Administrasi Pemerintahan Desa Vol. 6 No. 1 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/villages.v6i1.241

Abstract

Penelitian ini untuk menganalisis dan mendeskripsikan strategi kebijakan yang diterapkan oleh pemerintah dalam penanggulangan kebakaran hutan di Kalimantan Tengah. Selain itu, penelitian ini berupaya mengidentifikasi tantangan yang dihadapi dalam implementasi kebijakan tersebut, termasuk aspek kelembagaan, teknis, sumber daya, dan partisipasi masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui dokumentasi, studi literatur, dan observasi langsung, yang kemudian dianalisis menggunakan perangkat lunak NVivo 12 Plus untuk mengidentifikasi tema-tema penting dan hubungan antar data terkait. Temuan studi ini menunjukkan bahwa Pemerintah Provinsi Kalimantan Tengah telah menerapkan strategi kebijakan penanggulangan kebakaran hutan dan lahan (karhutla) yang komprehensif, meliputi pencegahan, pengelolaan, dan pemberdayaan masyarakat melalui peraturan seperti Peraturan Gubernur Nomor 49 Tahun 2015 dan Peraturan Daerah Nomor 1 Tahun 2020, serta penguatan pengawasan dan pemberian sanksi. Namun, tantangan yang dihadapi mencakup kurangnya koordinasi antar sektor terkait, keterbatasan teknologi dan infrastruktur pemadam kebakaran, serta dampak perubahan iklim yang memperburuk kebakaran. Untuk mengatasi tantangan ini, diperlukan penguatan koordinasi sektor, peningkatan investasi dalam teknologi, dan adopsi kebijakan mitigasi perubahan iklim yang lebih komprehensif.
Analisis Penerapan Good Governance pada Pelayanan di Kantor Pelayanan dan Pengawasan Bea dan Cukai Tipe Madya Pabean C Sangatta Ratnasari, Novi Tri; Daulay, Pardamean; Rulandari, Novianita
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9302

Abstract

Pelayanan publik pada instansi pemerintah perlu menerapkan prinsip-prinsip good governance untuk membangun kepercayaan dan kepuasan masyarakat. Namun, munculnya persepsi negatif terhadap pelayanan Direktorat Jenderal Bea dan Cukai, ditambah rendahnya nilai integritas Kabupaten Kutai Timur pada 2022, mendorong dilakukannya penelitian ini untuk menilai kesesuaian penerapan prinsip good governance dengan harapan pengguna layanan. Penelitian menggunakan pendekatan kuantitatif dengan 59 responden dan pengumpulan data melalui kuesioner berdasarkan indikator transparansi, akuntabilitas, efisiensi, efektivitas, dan profesionalitas. Analisis Paired Sample T-Test menunjukkan tidak ada kesenjangan signifikan antara tingkat kepentingan dan kinerja pelayanan pada seluruh prinsip, dengan nilai signifikansi di atas 0,05. Hasil ini menegaskan bahwa penerapan prinsip good governance relatif sesuai dengan ekspektasi masyarakat. Meski demikian, evaluasi berkelanjutan tetap diperlukan untuk menjaga konsistensi pelayanan. Penguatan aspek-aspek yang sudah baik, seperti keramahan petugas, dapat dikombinasikan dengan indikator yang masih perlu ditingkatkan. Selain itu, faktor yang selama ini dianggap prioritas rendah namun berpotensi memberi nilai tambah sebaiknya dijadikan fokus strategis. Temuan ini diharapkan menjadi masukan bagi pengambil kebijakan dalam merumuskan strategi peningkatan pelayanan publik berbasis good governance.
Improving Community Welfare Through the Management of Muara Muntai Ulu Village Funds, Muara Muntai District, Kutai Kartanegara Regency Kuryadi, K.; Daulay, Pardamean; Rulandari, Novianita
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1733

Abstract

This study aims to analyze the effectiveness of Village Fund management in improving community welfare in Muara Muntai Ulu Village, Muara Muntai District, Kutai Kartanegara Regency. Although Village Funds have been directed to finance various priority sectors, including basic infrastructure development, education, health, and community economic empowerment, their implementation still faces several challenges. This study used a qualitative research method with a descriptive-analytical approach. The results show that, although Village Fund management in Muara Muntai Ulu Village has generally achieved positive outcomes in increasing access to basic services and promoting economic empowerment, significant obstacles remain that hinder the policy's effectiveness. These obstacles include the limited capacity of village officials in planning and reporting, suboptimal community participation, inaccurate beneficiary data, and weak coordination between village institutions. In addition, the suboptimal utilization of Village Funds for productive economic innovation and a weak monitoring system are also challenges. Therefore, institutional capacity building, data system improvements, and mainstreaming of public participation are needed so that Village Funds truly contribute to community welfare comprehensively and sustainably.
PENYUSUNAN SATUAN STANDAR HARGA DALAM TAHAPAN PERENCANAAN ANGGARAN PEMERINTAH PROVINSI KALIMANTAN TENGAH: Preparation of Standard Unit Prices in the Budget Planning Stage of the Central Kalimantan Provincial Government Indrawan, Adi Tya; Andriansyah, Andriansyah; Rulandari, Novianita
Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi Vol. 11 No. 1 (2025): Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/restorica.v11i1.9644

Abstract

Penelitian ini mengkaji penyusunan Satuan Standar Harga (SSH) dalam proses perencanaan anggaran Pemerintah Provinsi Kalimantan Tengah. Hasil penelitian menunjukkan belum adanya Peraturan Gubernur sebagai pedoman khusus, yang menyebabkan ketidakkonsistenan dan inefisiensi dalam input anggaran oleh perangkat daerah. Penelitian ini menekankan pentingnya regulasi formal yang disesuaikan dengan kondisi lokal untuk menjamin perencanaan anggaran yang akurat, efisien, dan akuntabel
Challenges Of Population Services Through Population Administration Information Systems In Jakarta Buffering Area Gemiharto, Ilham; Rulandari, Novianita
Politeia : Journal of Public Administration and Political Science and International Relations Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/politeia.v2i1.170

Abstract

The role of the population in driving economic growth and development is fundamental, functioning as an active consumer and contributor. An important foundation for informed policymaking and fostering smart citizens lies in the quality of human resources and the availability of accurate population data. The study addresses specific challenges within Jakarta's densely populated Buffer Area, particularly the urgent need for an updated population database. To address this problem, we propose a comprehensive Population Information System that integrates data from three provinces and nine districts/cities in the Greater Jakarta area, which includes geographic and demographic information. This integrated approach ensures the availability of real-time data for quick responses to population-related matters. The significance of our study is rooted in the constitutional mandate to regulate matters concerning Citizens and Residents, emphasizing the state's role in protecting human rights and providing legal certainty in Population Administration. We also emphasize important laws, including Law Number 24 of 2013 concerning Population Administration, protecting personal and legal status while facilitating data collection and utilization. Examining the various challenges facing population services in Jakarta's buffer city districts, focusing on local government initiatives and the Population and Civil Registration Office, is essential. Understanding these challenges and proposed solutions is critical to improving population services and promoting informed policymaking in this critical region. In addition, our findings underscore the urgent need for comprehensive reforms in Disdukcapil services, including addressing issues such as bribery and using the services of brokers who persist in administrative practices.
Analysis of Boarding House Entrepreneurs' Perception of Hotel Tax Implementation in Batuceper District, Tangerang Rulandari, Novianita; Novita, Dian
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): May 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.10

Abstract

This study aims to determine the perception of boarding house business owners, positive perceptions for boarding house entrepreneurs towards the implementation of hotel tax in Batuceper sub-district Tangerang, negative perceptions for boarding house entrepreneurs towards the application of hotel tax in Batuceper sub-district Tangerang. This type of research is qualitative research. Data collection techniques use observation, interviews and documentation. Data analysis techniques use triangulation, data reduction, data presentation, and data verification. The results showed that the perception of boarding house owners in Batuceper District regarding socialization carried out by the local government was not evenly distributed so that the information obtained by boarding house business owners was still unclear and resulted in a lack of understanding related to the tax, the fairness of tax rates was considered burdensome for owners and tenants, tax objects were considered unfair and appropriate so that they could cause tax avoidance actions, The self-assessment mechanism has been effective, but cooperation with all parties involved in implementing this tax is needed, and the quality of service has not been met and there are still complaints and criticisms from boarding house business owners. The convenience and ease of paying taxes is a progress that needs to be improved so that taxpayers, especially boarding house owners, can pay taxes anywhere and anytime.
Effect of E-Filing Quality and Tax Services on Taxpayer Compliance, Moderated by Compliance Costs Huda, Rofiul; Daulay, Pardamean; Rulandari, Novianita
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.612

Abstract

Low taxpayer compliance in Indonesia, evidenced by a tax-to-GDP ratio of only 12.1% in 2022, presents a significant challenge despite the implementation of the e-filing system aimed at improving tax reporting efficiency. This study examines the influence of e-filing system quality and tax service quality on individual taxpayer compliance at the Samarinda Ulu Primary Tax Service Office (KPP Pratama Samarinda Ulu), East Kalimantan—a strategic location with 6.22% economic growth in Q1 2024, yet facing an energy transition that affects tax revenues—with compliance cost as a moderating variable. Utilizing a quantitative approach, data were collected from 100 taxpayers through Likert-scale questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. Validity was assessed using factor loadings (>0.70), AVEs (>0.50), and Cronbach's Alpha (>0.70), while varying questionnaire formats controlled standard-method bias. The results show that e-filing system quality does not significantly influence compliance, whereas tax service quality has a significant positive effect. Compliance cost does not moderate either relationship. These findings underscore the importance of enhancing service quality, particularly responsiveness and empathy, to drive compliance. At the same time, improvements to the e-filing system are necessary to address technical issues in Samarinda. Managerial implications suggest team member training and system optimization to support national tax reform.
Implementasi Pembelajaran Berbasis Pabrik dan Kemitraan Industri sebagai Upaya Penguatan Kesiapan Kerja Lulusan SMKN 1 Kuala Kurun Nopritinoadi Nopritinoadi; Novianita Rulandari
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/k0t8sj97

Abstract

Secara nasional, lulusan SMK menyumbang sekitar 22,3% dari total pengangguran di Indonesia pada tahun 2025 atau sekitar 1,64 juta orang dari 7,35 juta penganggur. Ini menunjukkan pembelajaran di SMK masih kurang sesuai dengan kebutuhan dunia kerja, sehingga diperlukan upaya peningkatan mutu. Model teaching factory merupakan salah satu solusi untuk menyiapkan peserta didik agar memiliki kompetensi sesuai kebutuhan dunia industri. Penelitian ini bertujuan menganalisis implementasi pembelajaran berbasis pabrik dan kemitraan industri sebagai upaya penguatan kesiapan kerja lulusan SMKN 1 Kuala Kurun. Metode yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penerapan pembelajaran berbasis pabrik mampu mengintegrasikan kompetensi teknis, sikap kerja, dan budaya industri dalam proses belajar. Kolaborasi dengan dunia usaha dan dunia industri memberikan pengalaman nyata kepada siswa melalui praktik kerja, pemagangan, serta penyelarasan kurikulum. Implementasi ini berdampak pada meningkatnya kesiapan kerja, keterampilan praktis, dan kepercayaan diri lulusan.
Implementasi Kebijakan Pelayanan Penyelenggaraan Jaminan Kesehatan Nasional di Kabupaten Gunung Mas Nurmitae Nurmitae; Andriansyah Andriansyah; Novianita Rulandari
Jurnal Pendidikan Indonesia Vol. 6 No. 5 (2025): Jurnal Pendidikan Indonesia (Japendi)
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i5.7944

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi Program Jaminan Kesehatan Nasional (JKN) dalam meningkatkan kesehatan ibu dan anak (KIA) di Kabupaten Gunung Mas, Provinsi Kalimantan Tengah, khususnya di Puskesmas Kecamatan Tewah. BPJS Kesehatan sebagai badan hukum publik, dibentuk berdasarkan Undang-Undang Nomor 24 tahun 2011 untuk menyelenggarakan program jaminan kesehatan nasional. Penelitian ini menggunakan pendekatan kualitatif dengan empat variabel utama: komunikasi, sumber daya, disposisi, dan struktur birokrasi menurut George C. Edwards III, serta lingkungan sosial budaya menurut Van Horn dan Carl E. Van Meter. Data dikumpulkan melalui wawancara mendalam, observasi berperanserta, dan studi dokumentasi, dengan analisis data deskriptif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diperiksa melalui peningkatan ketekunan, triangulasi, diskusi dengan sejawat, dan pengecekan anggota. Hasil penelitian menunjukkan bahwa meskipun BPJS Kesehatan sudah sering melakukan sosialisasi, masih banyak perusahaan dan masyarakat yang tidak mengetahui manfaat program ini. Kendala utama adalah kurangnya kesadaran masyarakat terhadap program JKN. Selain itu, meskipun program JKN telah diberlakukan selama setahun, tidak ada klaim persalinan karena sebagian besar masyarakat lebih memilih melahirkan di rumah daripada menggunakan fasilitas kesehatan.
Co-Authors Abubakar, Ibrahim Achmad Barlian Adi Tya Indrawan Agus Maulani Ahmad Hidayat Akbar, Gugun Geusan Aldi Saputra Alian Natision Alian Natision Alvin, Guntur Fiqri Amer Shebl Zaya Andri Putra Kesmawan Andriani Andriansyah Andriansyah Andriansyah Andriansyah Andriansyah Aprilia Alfani Cindy Anggraini Cundo Harimurti Dewantoro, Bastian Dian Novita Dian Wahyudi Diana Prihandini Dwi Agustina Dwi Agustina Dwikora Harjo Dwikora Harjo Eddy Bruno Esien Eka Rofiyanti Eka Rofiyanti Eliya Fatma Esien, Eddy Bruno Fathimatuz Zahra Fitriyah, Aidatul Ilham Gemiharto Indrawan, Adi Tya K. Kuryadi Kommer, Victor Van Kristofer Reflus Kuryadi, K. M. Widaningsih M. Widaningsih Maudy Zuraeva MOHAMMAD SOFYAN Mohd Noorsalim Muhamad Muammar Muharam, Husni Muhidin, Bustamin Muksin, Isra Multy Syaddam Nirwan Muslihul Aqqad Natision, Alian Noermina Rossya Nopritinoadi Nopritinoadi Novi Tri Ratnasari Novi Tri Ratnasari Nugraha Januar Agung S Nurjanah, Sherly Nurmitae Nurmitae Pandoyo Pandoyo Pardamean Daulay Pardamean Daulay Pebriana Arimbhi Pentanurbowo Pentanurbowo Putri Ayu Lestari Rahardi Pratomo Ratih Kumala Raveedhan Syachlin Razikin, Khairur REDJEKI AGOESTYOWATI Rendy Galih Ardiyanto Rofiul Huda Sadar Salsabila Rahmayani Sari, Mekar SATISPI, EVI Setya Haryati Sri Mulyani Supriadi, Kenang Suryanih Suryanih Suryanih, Suryanih Talib, Soleman Ulumudin, Aceng Victor Van Kommer Victor Van Kommer Widaningsih Widaningsih Widaningsih, M. Yunita Sari Yusuf, Maryani