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INTENSIFIKASI PEMUNGUTAN PENDAPATAN DAERAH PADA DINAS PERHUBUNGAN KOTA BANDUNG Engkus; Fitri Pebriani Wahyu; Chindi Permata Sari
Moderat : Jurnal Ilmiah Ilmu Pemerintahan Vol 10 No 1 (2024): February 2024
Publisher : Program Studi Ilmu Pemerintahan FISIP Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/moderat.v10i1.3624

This study discusses how the Regional Revenue Collection Intensification is carried out by the Bandung City Transportation Service Terminal UPTD. Terminal levies are a type of regional levies that have the potential and provide substantial input to increasing the local revenue of the city of Bandung, besides that the city of Bandung is a large city that has made progress in terms of the economy and in terms of social life, so that the mobility of the people of the city of Bandung is quite high, in terms of support it. then transportation is an important means of supporting the success of development. So, it is hoped that there will be an increase in the realization of regional fees in the city of Bandung. The point is to find out, describe, and analyze the implementation, constraints, and efforts to resolve the Terminal Levy Intensification. The research method used is a qualitative approach with qualitative descriptive methods, and primary and secondary data are obtained through data collection techniques, namely observation, interviews, and documentation. The results of the research with reference to the intensification of local revenue generation carried out by the Bandung City Transportation Service Terminal Technical Implementation Unit has not been carried out properly, as seen in the dimensions of expanding the revenue base, cost efficiency and reducing acquisition costs and increasing revenue capacity has not implemented properly because there are indicators that have not been fulfilled.

Empowering Rural Prosperity: Strategies for Sustainable Social Welfare Through the Tourism Village Priority Program in West Java Province Alia, Siti; Wahyu, Fitri Pebriani; Septiadi, Muhammad Andi; Sule, Babayo
Publica: Jurnal Pemikiran Administrasi Negara Vol 16, No 1 (2024): Publica
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v16i1.33635

This research conducts a qualitative analysis of the challenges and intricacies involved in establishing sustainable tourism villages in Indonesia, with a specific focus on West Java Province, using the village of Alam Endah as its subject. The study's core findings underscore the pivotal role of human resource relations in driving the development of tourist villages, emphasize the importance of clear regulatory frameworks and legal structures for sustainable growth, and highlight the effectiveness of strategic marketing in enhancing the attractiveness of these villages. Additionally, it underscores the significant impact of sustainable tourism village development in uplifting the welfare of local communities. By weaving these elements together and fostering strong interconnections among them, this research provides a comprehensive roadmap for the sustainable development of tourism villages, offering lasting economic, social, and environmental benefits to the region.

Optimalisasi Penerimaan Pajak terhadap Kepatuhan Pajak Berkelanjutan di Indonesia Wahyu, Fitri Pebriani
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2
Publisher : Department of Public Administration

Kondisi Krisis yang disebabkan Pandemi Covid-19 mungkin bukan waktu yang tepat untuk memaksa kepatuhan pajak, tetapi pemerintah yang baik selalu sadar dan tahu bagaimana memanfaatkan masa-masa sulit ini agar bisa menjadi kesempatan emas untuk memperbaiki dari perubahan mendasar seperti system pendekatan untuk mendorong efektifitas kepatuhan pajak dalam penerimaan negara. Seperti yang kita kketahui bahwa sumber utama pendapatan negara diperoleh dari pajak. Namun urgensi ini tidak berbanding lurus dengan kenyataan di lapangan. Penerimaan pajak sering disebut sebagai indicator negara yang efektif bagi negara maju. Beranjak dari artikel ini melalui pendekatan kualitatif dengan metode deskriptif mempelajari optimalisasi penerimaan pajak dengan lebih memperhatikan dari prespektif wajib pajak dengan tujuan menciptakan kepatuhan yang berkelanjutan di Indonesia.

Divine Diplomacy: Religious Influence in Global Policymaking Wahyu, Fitri Pebriani; Fadly, Ahmad Mufarih Hasan
Religion and Policy Journal Vol. 1 No. 2 (2023): Religion and Policy Journal
Publisher : FISIP UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/rpj.v1i2.446

Research Problem: This research aims to investigate the complex interactions between religion and global policymaking and their impact on international relations. Research purposes: The aim of this research is to comprehensively investigate the influence of religion on diplomatic decisions and international relations, as well as to provide a deeper understanding of how global policy is influenced by religious beliefs. Research methods: The research methods used include analysis of historical documents, diplomatic archives, and qualitative interviews with key stakeholders such as policy makers and religious leaders. This research approach provides a nuanced exploration exploring the multi-faceted dimensions of religious influence on diplomatic decisions and international relations. Results and Discussion: This research highlights historical patterns of religious influence on foreign policy and makes significant contributions to academic discussions of international relations. The results of this research help understand the motivations and actions of states in the context of a complex geopolitical landscape. Research Implications and Contributions: The implications of this research extend to policymakers, scholars, and the general public by providing a deeper understanding of how religious beliefs shape global strategy. By recognizing this dimension in diplomatic interactions, this research provides a basis for creating culturally sensitive and effective foreign policy, promoting dialogue, and strengthening cooperation between countries with diverse religious backgrounds.

FUNGSI ANGGARAN SEBAGAI ALAT KEBIJAKAN DALAM PENGEMBANGAN SENI DI DINAS KEBUDAYAAN DAN PARIWISATA KOTA BANDUNG Fathonah, Silvia; Umam, Khaerul; Wahyu, Fitri Pebriani
Jurnal Ilmu Administrasi Negara (JUAN) Vol 10 No 1 (2022): Juni, 2022
Publisher : Program Studi Ilmu Administrasi Negara FISIP UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/juan.v10i1.4444

This research was conducted at the Department of Culture and Tourism of the city of Bandung. By using a qualitative approach and descriptive research methods. The Department of Culture and Tourism of the city of Bandung as the government agency responsible for policies regarding the art development program has a main program carried out, namely a coaching program for art institutions. This program policy is a routine and priority program policy for the Bandung City Culture and Tourism Office. The budget owned by the department of 25% is allocated to programs related to arts, this makes a large enough budget to function well or not in the implementation of program policies. The results of the study indicate that the existing budget function for this art development program policy can be said to be ineffective, in which the problems that occur are still the same when the budget has not been reduced and after there has been a budget reduction. This needs to be evaluated and reviewed by the service so that the objectives of the arts development program policy can be achieved and a large enough budget can function to direct program policies with good results.

E-Readiness Assesment dalam Menilai Tingkat Kesiapan Penggunaan Teknologi Informasi di Lingkungan Kementerian Agama Provinsi Jawa Barat Afiyah, Salamatul; Alia, Siti; Wahyu, Fitri Pebriani
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 4, No 1 (2022): Birokrasi & Pemerintahan Daerah 7
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v4i1.43850

The purpose of this research is to determine the level of readiness or readiness of human resources and the community as users / Users of the West Java Provincial Religious Affairs Office services towards the use of IT and what is needed to improve and develop the existing level of readiness. These efforts can pave the way to integrate services that were previously separate into a one-stop service that is easily accessible to the public with just one account. This research uses the Mixed Method Research (MMR) MMR is a research method that brings together two research approaches in one study, namely qualitative research and quantitative research. E-readiness or readiness of officers in operating this online-based KUA service is mostly quite ready. Judging from the facilities and infrastructure such as computers, printers, and IT devices, however, there needs to be more attention to KUAs in rural environments that are often constrained by networks. In addition, there is a need for feature improvements to be made in a short period of time. Most of the KUAs already have adequate facilities and infrastructure. Meanwhile, in terms of the community, people tend to prefer to visit the office directly rather than having to register online. This is because there are still many people who do not know about the existence of online-based applications at the KUA and people who are not too technologically literate. So there needs to be an increase in socialization efforts made to the community.

Evaluation of Public Service Performance of Disdukcapil through a Balanced Scorecard Approach Zahra, Hemalia; Wahyu, Fitri Pebriani
Publica: Jurnal Pemikiran Administrasi Negara Vol. 17 No. 1 (2025): Publica
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v17i1.43661

This research provides the public service performance of the Bandung City Population and Civil Registration Service (Disdukcapil) in 2022 using the Balanced Scorecard (BSC) approach which includes four perspectives: financial, customer, internal processes, and learning and development. The analysis results show that budget efficiency reached 93.87%, reflecting good management although slightly below the target. The Community Satisfaction Index (IKM) of 91.09% is in the very good category, indicating high community satisfaction with the services provided. From an internal process perspective, performance achievement exceeded the target with a value of 100.97%, however there was a decrease in performance development of 1.65% compared to the previous year. Optimizing resources, innovation services, and increasing process efficiency are important focuses in strengthening integrity that is oriented towards community needs.

Dynamics of Base Erosion and Profit Shifting (BEPS) Tax Planning Strategy in the Global Sustainable Development Framework Wahyu, Fitri Pebriani; Putri, Shabrina Magistra
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.44799

Tax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major concern for G20 member countries since 2014. BEPS, which refers to the practice of tax avoidance by multinational companies through shifting profits to countries with low tax rates, has created global economic injustice and hampered development. This article discusses the implementation of the BEPS strategy in the context of sustainable development, highlighting Indonesia's role in adopting this policy in its taxation system. BEPS, introduced by the OECD, aims to improve the international tax framework to suit the dynamics of the global economy, reduce tax avoidance, and ensure fair contributions from companies, communities, and countries. This strategy also supports economic stability and creates a healthy business environment, stimulates domestic investment, and contributes to the achievement of sustainable development goals (SDGs). The implementation of BEPS in Indonesia, especially in the digital economy aspect, reflects the country's commitment to strengthening fiscal resilience and supporting inclusive and sustainable development. In conclusion, the implementation of BEPS plays a crucial role in creating a transparent, fair and sustainable tax system, which can support inclusive economic growth and reduce social inequality.

Empowering Rural Prosperity: Strategies for Sustainable Social Welfare Through the Tourism Village Priority Program in West Java Province Alia, Siti; Wahyu, Fitri Pebriani; Septiadi, Muhammad Andi; Sule, Babayo
Publica: Jurnal Pemikiran Administrasi Negara Vol. 16 No. 1 (2024): Publica
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v16i1.33635

This research conducts a qualitative analysis of the challenges and intricacies involved in establishing sustainable tourism villages in Indonesia, with a specific focus on West Java Province, using the village of Alam Endah as its subject. The study's core findings underscore the pivotal role of human resource relations in driving the development of tourist villages, emphasize the importance of clear regulatory frameworks and legal structures for sustainable growth, and highlight the effectiveness of strategic marketing in enhancing the attractiveness of these villages. Additionally, it underscores the significant impact of sustainable tourism village development in uplifting the welfare of local communities. By weaving these elements together and fostering strong interconnections among them, this research provides a comprehensive roadmap for the sustainable development of tourism villages, offering lasting economic, social, and environmental benefits to the region.

E-Readiness Assesment dalam Menilai Tingkat Kesiapan Penggunaan Teknologi Informasi di Lingkungan Kementerian Agama Provinsi Jawa Barat Afiyah, Salamatul; Alia, Siti; Wahyu, Fitri Pebriani
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol. 4 No. 1 (2022): Birokrasi & Pemerintahan Daerah 7
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v4i1.43850

The purpose of this research is to determine the level of readiness or readiness of human resources and the community as users / Users of the West Java Provincial Religious Affairs Office services towards the use of IT and what is needed to improve and develop the existing level of readiness. These efforts can pave the way to integrate services that were previously separate into a one-stop service that is easily accessible to the public with just one account. This research uses the Mixed Method Research (MMR) MMR is a research method that brings together two research approaches in one study, namely qualitative research and quantitative research. E-readiness or readiness of officers in operating this online-based KUA service is mostly quite ready. Judging from the facilities and infrastructure such as computers, printers, and IT devices, however, there needs to be more attention to KUAs in rural environments that are often constrained by networks. In addition, there is a need for feature improvements to be made in a short period of time. Most of the KUAs already have adequate facilities and infrastructure. Meanwhile, in terms of the community, people tend to prefer to visit the office directly rather than having to register online. This is because there are still many people who do not know about the existence of online-based applications at the KUA and people who are not too technologically literate. So there needs to be an increase in socialization efforts made to the community.

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