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DINAMIKA PENGELOLAAN BPHTB SETELAH DIALIHKAN MENJADI PAJAK DAERAH (STUDI KASUS PADA KOTA KEDIRI DI PROVINSI JAWA TIMUR) Tiara Juniar Soewardi; Candra Fajri Ananda
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.854 KB)

This study conducted to know about the dynamics of BPHTB tax diverted into regional tax in Kediri city, in the light of BPHTB diversion into regional tax. The dynamics meant here is the implementation of the management and BPHTB collection in Kediri City since diverted into local taxes, both benefits and barriers that occurred. This study used qualitative method, with descriptive approach. The source of data obtained from in-depth interview, documentation, observation, and secondary data that complete this study. Result of this study shows that kediri city is prepared enough to face the diversion of BPHTB to regional tax, this can be seen from the institutional side (the act, organization, and practical procedure), and infrastructures and human resources that well enough, even there are still some of the aspects that needs to be improved. Motivation of kediri government to fix the regulation suitable with the its regional condition become a supporting factor for BPHTB diversion in Kediri city, and proved from the elimination of validation, in accordance with letter from BPN, that is SE BPN No 5/SE/IV/2013. And the lack of quality from human resources, especially in the field of appraisal, field check, and the management of tax affairs become the inhibitors of the speed and practice of BPHTB collection. Cooperation between regional government has been maintained well, and this can be seen from the coordination that has been done with related party each year, and resulted in the quick response on the emerging problem. Those factors become the consideration of the government to judge the correct policy to fix the BPHTB collection management after being diverted into regional tax. Further studies needed in the area of the suitability from BPHTB tax with PPh-PHTB to avoid tax fraud. Regional government also have to decide a farming policy which is suitable for the condition of the surrounding area that it governs. Keywords : BPHTB, local/regional tax, local taxing power, regional development funding

Navigating sustainable competitive advantage: social and technological challenges and open innovation in creative economy-based traditional markets Hapsari, Nurul Retno; Zaki, Ahmad; Soewardi, Tiara Juniar
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8699

Purpose — Innovation and technology introduce businesses to uncertain conditions, necessitating a focus on enhancing competitiveness. This research aims to investigate the impact of social and technological challenges, as well as open innovation, on the sustainable competitive advantage of a creative economy-based traditional market.Method — This study employs a quantitative approach by distributing questionnaires to 100 MSMEs in Yogyakarta traditional markets. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) was utilized to analyze the effects.Result — The results indicate that social and technological challenges contribute to a sustainable competitive advantage. However, open innovation does not significantly influence the enhancement of a sustainable competitive advantage.Practical implications — The study suggests that the government should support MSMEs in addressing technological disruption by offering digital training to expand their market reach.

Peran Work-Life Balance: Hubungan Antara Otonomi Kerja dan Keterlibatan Kerja Pada Pendidikan Tinggi di Indonesia Halim, M; Siswanti, Yuni; Soewardi, Tiara Juniar; Martini, Aldini Nofta Martini
General Multidisciplinary Research Journal Vol. 2 No. 1 (2025)
Publisher : Global Sustainability Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/general.v2i1.32

Introduction: This study extends previous research that uncovers the relationship between job autonomy and work engagement, and examines the mediating effect of work-life balance on lecturers in Indonesian higher education. Methods: We collected research data using an online survey of lecturers in Indonesian higher education, and analyzed the data. Results: As a result of the research data analysis, we found that there is a mediating effect of work-life balance. Conclusion and suggestion: As a result of the research data analysis, we found that there is a mediating effect of work-life balance. Future studies should analyze samples from different countries with different cultures and institutions to compare the results or use these variables as control variables. It is necessary to include different types of companies in the sample or to examine whether there are differences in the results of the study depending on the size of the company or industry.

PENINGKATAN KAPASITAS DAN PEMBERDAYAAN INSTANSI MELALUI PELATIHAN DOCUMENT CONTROL DAN DIGITAL FILING SYSTEM Amrina, Dania Hellin; Istiqomah, Intan; Nainggolan, Dedy Sunaryo; Hadyantari, Faizatu Almas; Umaroh, Rodhiah; Soewardi, Tiara Juniar; Yuliawati, Yuliawati
Al-Mu'awanah: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/x82w7557

Document management and filing systems are crucial elements in business operations, ensuring that documents are well-organized, secure, and easily accessible. The ‘Document Control and Filing System’ training was conducted over three days, from December 10–12, 2024, at éL Hotel Yogyakarta Malioboro. This training aimed to enhance participants' understanding of Document Control and Filing Systems and their implementation in the workplace. The training was attended by two participants from PT Cirebon Power in a private format, allowing for interactive discussions and in-depth material exploration.The training methods included presentations, discussions, case studies, and evaluations through pre-tests and post-tests. The evaluation results showed a significant improvement in participants' understanding of document management principles, filing classification, as well as data security and accessibility. Participants also gained more confidence in implementing a more systematic filing system in their companies.This training's implementation demonstrated that a discussion and case study-based approach effectively enhanced participants' competencies. With high enthusiasm and positive results, similar training programs can be further developed with a stronger focus on document digitalization and the implementation of technology in filing management.

Navigating sustainable competitive advantage: social and technological challenges and open innovation in creative economy-based traditional markets Hapsari, Nurul Retno; Zaki, Ahmad; Soewardi, Tiara Juniar
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8699

Purpose — Innovation and technology introduce businesses to uncertain conditions, necessitating a focus on enhancing competitiveness. This research aims to investigate the impact of social and technological challenges, as well as open innovation, on the sustainable competitive advantage of a creative economy-based traditional market.Method — This study employs a quantitative approach by distributing questionnaires to 100 MSMEs in Yogyakarta traditional markets. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) was utilized to analyze the effects.Result — The results indicate that social and technological challenges contribute to a sustainable competitive advantage. However, open innovation does not significantly influence the enhancement of a sustainable competitive advantage.Practical implications — The study suggests that the government should support MSMEs in addressing technological disruption by offering digital training to expand their market reach.

ANALISIS BIBLIOMETRIC PAJAK KARBON DALAM MENDORONG INVESTASI HIJAU DAN KONTRIBUSINYA TERHADAP PEMBANGUNAN INDONESIA Soewardi, Tiara Juniar
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.2947

The global climate crisis necessitates a transformative approach across various sectors to foster green investment and mitigate carbon emissions, including fiscal policy reforms. This study aims to explore the evolution of academic research on carbon taxes and green investment using a bibliometric analysis. A dataset of 261 documents spanning from 2002 to 2025, sourced from the Scopus database, was analyzed to identify emerging trends, significant keyword clusters, and current research directions. The VOSviewer software, a powerful tool for co-occurrence pattern analysis, was employed to conduct this bibliometric evaluation. The results reveal a substantial increase in academic attention to carbon taxation since 2015, with a shift from macroeconomic policy discussions to microeconomic strategies, green technology, and socio-political considerations. Network, overlay, and density visualizations further highlight the rise of new themes, such as green technology and investment in response to green fiscal instruments. These findings offer valuable policy insights, particularly for developing nations, to design carbon tax policies that not only discourage emissions but also foster green technology innovation. Additionally, the study identifies gaps in research, particularly regarding the interaction between carbon taxes, fossil energy, environmental protection, and low-emission green technology investments.

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