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All Journal Sosiohumaniora JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) EKSPANSI Publik (Jurnal Ilmu Administrasi) Sawala : Jurnal Administrasi Negara Jurnal Ilmiah Administrasi Bisnis dan Inovasi AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Kompetif JPSI (Journal of Public Sector Innovations) Jurnal Mediasosian : Jurnal Ilmu Sosial dan Administrasi Negara Jurnal Pengabdian kepada Masyarakat Nusantara Tolis Ilmiah: Jurnal Penelitian Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS Majalah Ilmiah Dinamika Administrasi (MIDA) Innovative: Journal Of Social Science Research MADIKA: Jurnal Politik dan Governance JKAP (Jurnal Kebijakan dan Administrasi Publik)
Firdaus
Universitas Sembilanbelas November Kolaka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Inovasi Administrasi Perpajakan Dalam Optimalisasi Peneriamaan Pajak Daerah (Studi Pemasangan Tapping Box Pada Pajak Hotel, Restoran Dan Hiburan Di Kota Kendari) Firdaus, Firdaus
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 4 No 2 (2020)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.845 KB) | DOI: 10.25139/jiabi.v4i2.3239

Abstract

Penelitian ini bertujuan untuk mengeksplorasi inovasi administrasi perpajakan dengan melihat pengeloiaan sumber daya manusia perpajakan yang produktif. Hasil penelitian ini menunjukan bahwa Pemerintah Kota Kendari telah membentuk kerjasama melalui Nota Kesepahaman (Memorandum of Unsderstanding) dengan Komisi Pemberantasan Korupsi (KPK) pada  Bidang Koordinasi, Supervisi dan Pencegahan (Korsubgah) dan Bank Sultra. Salah satu kesepakatan yang dibangun adalah kerjasama pemasangan alat perekam pajak (tapping box) pada usaha perhotelam, restoran dan hiburan. Legalitas penerapan alat transaksi pajak ini diatur dalam Peraturan Walikota Kendari Nomor 24 Tahun 2019 tentang Pembayaran dan Pemungutan Pajak dan Retribusi Daerah secara Sistem Online melalui Alat Perekam Pajak. Penerapan tapping box memberikan dampak yang sangat positif terhadap besaran jumlah penerimaan daerah dibandingkan dengan sebelum adanya pemasangan alat tersebut.  Hal ini terliha pada penerimaan pajak hotel tahun 2018 sebesar Rp. 8,76 miliar meningkat menjadi Rp. 12,7 miliar pada tahun 2019. Penerimaan pajak restoran tahun 2018 sebesar Rp. 11,2 miliar menjadi Rp. 16 miliar meningkat pada tahun 2019. Kemudian penerimaan pajak hiburan pada tahun 2018 sebesar Rp. 7,2 miliar meningkat menjadi Rp. 8,5 miliar pada tahun 2019. Jumlah pemasangan tapping box di Kota Kendari juga meningkat yang awalnya 76 unit menjadi 464 unit hingga Oktober tahun 2020. Maka dari itu, perlu meningkatkan kerjasama dari berbagai pihak dalam menyelenggarakan program penerapan tapping box untuk mengoptimalkan penerimaan pajak hotel, restoran dan hiburan supaya terciptanya efektifitas dan efisiensi dalam  sebuah inovasi dalam administrasi perpajakan untuk membangun sumber daya manusia perpajakan yang produktif dan berbasis digital.
MODEL PENINGKATAN KINERJA KEUANGAN MELALUI INVESTASI PENELITIAN DAN PENGEMBANGAN SEBAGAI VARIABEL INTERVENING Sabarudin Sabarudin; Firdaus Firdaus
Jurnal Akuntansi Kompetif Vol 4 No 2 (2021)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i2.654

Abstract

Penelitian ini dilakukan untuk menguji pengaruh remunerasi, Corporate Governance (CG), Research and Development (R&D) sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010 sampai 2013. Diperoleh total sampel sebanyak 35 perusahaan dari 165 perusahaan yang terdaftar di Bursa Efek. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda untuk memperoleh gambaran yang komprehensif tentang hubungan antara satu variabel dengan variabel lainnya. Penelitian ini diukur dengan melihat koefisien determinasi, nilai statistik F dan nilai statistik T. Selain itu, uji asumsi klasik meliputi uji normalitas, multikolinearitas, autokorelasi, dan uji heteroskedastisitas. Dari hasil analisis menunjukkan bahwa variabel Remunerasi secara parsial tidak berpengaruh signifikan terhadap penelitian dan pengembangan (R&D) dan variabel Corporate Governance (CG) secara parsial berpengaruh signifikan terhadap penelitian dan pengembangan (R&D). Sedangkan pengaruh remunerasi, Corporate Governance (CG), penelitian dan pengembangan (R&D secara parsial terhadap return on assets (ROA) menunjukkan hasil yang berbeda yaitu: remunerasi, penelitian dan pengembangan berpengaruh positif dan signifikan terhadap return on assets (ROA) , sedangkan corporate governance (CG) tidak berpengaruh signifikan terhadap return on assets (ROA).
ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING Sabarudin; La Sudarman; Firdaus
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 1 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i1.2522

Abstract

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value
Pentahelix Model in Revenue Optimization of Restaurant, Hotel and Amusement Tax Through Tapping Box in Kolaka Regency Firdaus Firdaus; Bustang Bustang
Publik : (Jurnal Ilmu Administrasi) Vol 10, No 2 (2021): December 2021
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/pjia.10.2.240-253.2021

Abstract

To avoid gaps in tax leakage, the Kolaka Regency Government made a policy in the form of Regent Regulation Number 24 of 2019 concerning Online-Based Payment and Collection of Regional Taxes and Levie. A few months since the installation of this tool, the amount of tax revenue is always increasing. Then the receipts fluctuated and were added again due to the covid-19 pandemic even though there had been an increase in the number of installations of tax recording devices. The purpose of this study is to explore the Pentahelix Model in optimizing online tax revenue. This research method uses qualitative methods and phenomenological research types. The results of this study indicate that the element in Pentahelix, namely the government as a policy maker, has not yet developed a Standard Operating Procedure (SOP) related to the management of tapping boxes. There are still business people who have not committed to inputting each of their business transactions. There are still people who refuse to input transaction data into the Tapping Box and have not taken the initiative to supervise business actors who are tax collectors who tend to be less cooperative with government policies. The media has not been maximal in providing information related to online tax collection policies and the phenomena that occur. The Pentahelix model which has five elements such as academics, government, business people, the community, and the media must synergize and collaborate with each other to exchange resources in order to increase the realization of online-based tax revenue in Kolaka Regency.
Pentingnya Membangkitkan Motivasi Kerja Dalam Meningkatkan Produktivitas Kerja Aparatur Sipil Negara Firdaus Firdaus
JPSI (Journal of Public Sector Innovations) Vol. 5 No. 1 (2020): November 2020
Publisher : Department of Public Administration, Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.772 KB) | DOI: 10.26740/jpsi.v5n1.p31-35

Abstract

Adanya persoalan terabaikannya budaya kerja birokrasi. Salah satunya adalah motivasi kerja sehingga berdampak pada melemahnya produktivitas kerja pegawai. Padahal pegawai perlu mengembangkan budaya motivasi kerja dalam rangka meningkatkan produktivitas kerjanya. Tujuan penelitian ini menjelaskan pengaruh motivasi kerja terhadap produktivitas kerja pegawai. Penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian asosiatif. Hasil penelitian ini menunjukkan bahwa 50,5% motivasi kerja pegawai pada Sekretariat Daerah Kabupaten Padang Pariaman secara signifikan mempengaruhi produktivitas kerja dengan kekuatan pengaruh sebesar 71.7%, sementara 49,5% dipengaruhi oleh faktor lain.
Mengoptimakan Peran Pemuda Desa dalam Menghadapi Era Society 5.0 Widyawati; Ahmad Farouq Mulku Zahari; Firdaus; Maulid; Ratna Sari Alauddin; Sapriyadi; Muhammad Syaiful
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.266 KB)

Abstract

Pembangunan di era Society 5.0 memberingan tantangan baru bagi pemerintah. Optimalisasi peran pemuda dalam mendukung peran pemerintah dalam pembangunan di era baru tersebut sangat dibutuhkan, dengan potensi yang dimiliki oleh para pemuda. Namun tidak semua pemuda saat ini memiliki kesadaran akan potensi yang dimiliki, dan peran mereka dalam pembangunan. Seperti yang terjadi di Desa Hakatutobu Kabupaten Kolaka, Pemuda lebih senang bermain game dan melakukan hal-hal yang cenderung meresahkan masyarakat daripada terlibat dalam pembangunan dan organisasi kepemudaan di desa. Kegiatan ini dilaksanakan guna meberikan pemahama kepada pemuda di Desa Hakatutobu Kabupaten Kolaka akan pentinganya peran pemuda dalam pembangunan, dan memberikan wawasan mengenai pembangunan di era society 5.0. sehingga dengan adanya kegiatan ini pemuda desa memiliki pemahaman dan kesadaran untuk mendukung pembangunan desa menuju era society 5.0. Metode yang digunakan pada kegiatan ini yaitu metode ceramah dan diskusi.
EVALUASI PROGRAM CORPORATE SOCIAL RESPONSIBILITY PT GASING SULAWESI Jasrani Jasrani; Arafat Arafat; Firdaus Firdaus
Tolis Ilmiah: Jurnal Penelitian Vol 5, No 1: Mei
Publisher : LPPM Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/jti.v5i1.283

Abstract

This article evaluates the implementation of Corporate Social Responsibility (CSR) or social responsibility of PT Gasing Sulawesi, a mining company C in its operational area, Oko-Oko Village, Pomalaa District, Kolaka Regency, Southeast Sulawesi. The research conducted is qualitative. Primary data collection through observation to interviews in April-May 2022 in Oko-Oko Village with eight informants using purposive sampling, namely two informants from PT Gasing Sulawesi, the village head, village secretary, and the head of Oko-Oko village representative body and three informants from the community benefit recipients. The research results are in four indicators. On the input indicator, CSR assistance with village operations is higher (60%) than the needs of the village community (40%). On the process indicator, PT Gasing assists in stages every year based on the village government's report. On the output indicator, the village government used CSR to realize physical development in the form of a mosque, village roads, procurement of electricity meters, and house renovation but has not yet touched on educational scholarships. As for the impact indicator, considered is not evenly distributed across all layers or social groups, especially vulnerable communities.
Tanggung Jawab Sosial Perusahaan Pada PT. Ceria Nugraha Indotama di Kecamatan Wolo Kabupaten Kolaka Hasrawati; Nursamsir; Firdaus Firdaus
Madika: Jurnal Politik dan Governance Vol. 2 No. 2 (2022): Madika: Jurnal Politik dan Governance
Publisher : Program Studi Pemikiran Politik Islam, Fakultas Ushuluddin, Adab, dan Dakwah IAIN Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/madika.v2i2.1579

Abstract

PT. Ceria Nugraha Indotama merupakan perusahaan yang ada di Kecamatan Wolo yang melakukan kegiatan program pengembangan dan pemberdayaan masyarakat, namun belum bisa dikatakan terealisasi dengan baik, hal ini bisa dilihat dari beberapa program yang tidak berjalan dengan baik salah satunya pada bidang kemandirian ekonomi. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan program pengembangan dan pemberdayaan masyarakat bagian kemandirian ekonomi. Tanggung jawab sosal PT. Ceria Nugraha Indotama di Kecamatan Wolo belum terealisasi dengan optimal karena adanya beberapa program yang belum terealisasi dengan baik. Perusahaan kurang melakukan komunikasi secara langsung dengan masyarakat sehingga ketepatan target yang di terapakn kurang bermanfaat oleh masayrakat. Padahal pemerintah Provinsi Sulawesi Tenggara telah membuat kebijakan berupa Peraturan Daerah Nomor 7 tahun 2014 tentang Tanggung Jawab Sosial Perusahaan agar setiap program dapat bermanfaat untuk mengatasi dampak negatif dari setiap aktivitas perusahaan dan tepat sasaran.
Sound Governance in the Development of Mamminasata Metropolitan Areas in South Sulawesi Province Firdaus Firdaus
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 20, No 1 (2016): May
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.9915

Abstract

The direction of development in Indonesia has strongly integrated with the concept of good governance started from the strengthening of international market that is both imperialist and colony thereby contradicting to the tradition of developing countries. This leads to the establishment of sound governance as an alternative concept to improve the government's capacity to innovate in policy and administration. The development of Mamminasata Metropolitan area in South Sulawesi province experiences difficulties in implementing the coordination, integration, synchronization and cannot accommodate the whole event in order to realize the interconnection of development across districts / cities, whereas the central government makes this as a National Strategic Areas (KSN) and leading area in the East Indonesia. This study aims to explore and analyze the sound governance practices in the development program of Mamminasata Metropolitan area focusing on five dimensions, namely process, structure, values, management, and policy. The results show that 1) in the process dimension, the stakeholders involved in the Mamminasata development program establish inter-regional cooperation and coordinate externally and internally of the area ranging from planning to the implementation of development activities; 2) in the structure dimension, the government has established clear organization and regulation in regulating the development process. 3) in the value dimension, Mamminasata development program is based on the responsiveness of local government and has up-holded justice in accordance with the potential of each area; 4) in the management dimension, the government personnel has already had knowledge about the Mamminasata concept, but they are still experiencing problems in the use of technology because of limited resources; and 5) in the policy dimension, the government has encouraged the public to participate directly in policy making and implementation of development programs. Therefore, it can be concluded that the five dimensions of sound governance has been practiced in the Mamminasata Metropolitan area development. 
HEALTH SERVICES VIEWED FROM NETWORK GOVERNANCE PERSPECTIVE IN KOLAKA REGENCY, SOUTHEAST SULAWESI Abdul Sabaruddin; Firdaus Firdaus; Taslim Fait
Sosiohumaniora Vol 25, No 3 (2023): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, NOVEMBER 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v25i3.44978

Abstract

The complexity of problems in health services, especially the handling of Corona Virus Disease 2019 (COVID-19) requires government strategies and policies. Involving stakeholders through a network governance approach is a government policy in overcoming the spread of COVID-19. The purpose of this study is to provide an overview of local government policies and an explanation of network governance in health services, especially in the handling of COVID-19. The research was conducted in 2022 in Kolaka Regency, Southeast Sulawesi Province. This study uses a qualitative-descriptive research method. Research data was obtained through observation, literature study, interviews and official government websites and the mass media regarding the handling of COVID-19. The results of the study show that the local government policy of Kolaka Regency in handling COVID-19 is by forming a Task Force which involves multi-stakeholders, namely elements of the local government, elements of universities, TNI/Polri, State-owned enterprises (PT Antam and BRI Kolaka), BUMD (Perusda Kolaka, Bank Bahteramas and BPD Kolaka) Private Companies (PT Vale and PT Ceria, and Bank Mandiri), Professional Organizations (IDI Kolaka Regency, Indonesian National Nurses Association of Kolaka Regency, Association of Indonesian Environmental Health Experts, Indonesian Pharmacists Association of Kolaka Regency, and PWI of Kolaka Regency), religion organizations (MUI Kolaka, Gepsultra Klasisi Kolaka), social organizations (RAPI Kolaka, Association of Indonesian Hotels and Restaurants (PHRI) and PMI. The elements involved in the Task Force describe the network governance model. The network governance approach is the right model in public service. This perspective assumes that the actors involved are interdependent, exchange resources and have a clear framework. The focus of the network governance approach which lies on the coordination mechanism is apparently not sufficient in unifying the vision and mission of the actors. However, it must be supported by strong leadership and commitment from each actor.
Co-Authors abdul sabaruddin Ahmad Farouq Mulku Zahari Alauddin, Murni Ratna sari Andi Iswan Muharram Andi Iswan Muharram Andin, Asmi Andry Stepahnie Titing Anjani, Rafly Arafat Arafat Arkam Kaslin, Muh. Aidil Arnis, Devi Asrun Azis R, Laode Azhari Azhari Aziz R, La Ode Asrun Badia, Juslan Bustang Bustang Damayanti, Elok Ernawati Ernawati Fadhillah, Nurul Farid Wajdi Fetni Fetni Hasrawati Indar Ismail Jamaluddin Istiqamah, Istiqamah Iswan M, Andi Jasrani Jasrani Jufri, Muh Jumliana, Jumliana Kartomo La Ode Asrun Azis R La Sudarman Mamuri, Johar Maulid Maulid Maulid Maulid Muhammad Syaiful Mulku Zahari, Ahmad Farouq Mutmainnah Neks Trian Nekstriani Nekstriani Nurlina Nursamsir Nursamsir Nursamsir Nursamsir Nursamsir Ode Asrun Azis R, La Purnama, Tirza Haqia Roni Ekha Putera Rudini Syam Sabarudin Sabarudin Sapriyadi Sridah, Ummul Sukmi, Nurul Amalia Taslim Fait Tengku Rika Valentina Tri Utami, Andhini Umar Osi, Syafrin Widyawati Widyawati Yusuf A, Nimrah Rahmayanti