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All Journal PRESTASI EconBank : Journal Economics and Banking
Grace Tiana Solovida
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Economics, Econometrics & Finance Education Social Sciences

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ANALISIS SISTEM PENGENDALIAN MANAJEMEN STUDI KASUS : DIREKTORAT JENDERAL PAJAK Solovida, Grace Tiana
PRESTASI Vol 4, No 01 (2009): Juni PRESTASI
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

Dalam rangka reformasi pajak dan memberikan pelayanan yang prima berkelas dunia serta mewujudkan  good and clean governance di Ditjen Pajak. Direktorat Jenderal Pajak memberikan kemudahan bagi para pembayar pajak untuk melaksanakan ketentuan Pemerintah di bidang perpajakan, maka Direktorat Jenderal Pajak menjalankan sejumlah kebijakan strategis di dalam pemungutan pajak. Salah satu kebijakan strategis Direktorat Jenderal Pajak adalah yang tertuang dalam Cetak Biru (Blue Print) Kebijakan Direktorat Jenderal Pajak tahun 2001 sampai dengan tahun 2010 yang diundangkan dengan Keputusan Direktur Jenderal Pajak Nomor KEP- 178/PJ./2004 tanggal 22 Desember 2004, dimana disebutkan bahwa dalam rangka meningkatkan mutu pelayanan dan pengawasan, fokus kegiatan dan langkah/implementasi pada tahun 2002 adalah dengan mewujudkan konsep Kenalilah Wajib Pajakmu (Knowing Your Taxpayers). Konsep tersebut telah menjadi acuan penunjukkan Account Representative (AR) sebagai pegawai DJP, yaitu Aparat Pajak yang bertanggung jawab dalam pelaksanaan pelayanan dan pengawasan secara langsung untuk sejumlah Wajib Pajak tertentu yang telah ditugaskan kepadanya.Penjelasan di atas membuktikan bahwa blue print  yang dicanangkan Direktur Jenderal Pajak sejak awal masa jabatannya telah berjalan pada jalan yang benar. Selain itu juga membuktikan bahwa Sistem Manajemen Modern telah mampu memberikan kontribusi yang optimal. Fakta lain adalah berkurangnya unsur KKN serta reformasi moral dan etika yang sukses.Untuk mengetahui gambaran mengenai kinerja dari pegawai pajak maka akan diuraikan tentang Sistem Pengendalian Manajemen secara menyeluruh dari instansi pemerintah di Departemen Keuangan ini yaitu Direktorat Jenderal Pajak. Hal ini penting untuk menunjukkan bahwa dengan adanya modernisasi kantor pajak di seluruh Indonesia memang telah terjadi perubahan sistem dalam manajemen internal DJP.
DETERMINAN KINERJA USAHA UMKM MAKANAN DI DESA GESING TEMANGGUNG Haryanti, Retno Dwi; Solovida, Grace Tiana; Kristanto, Rudi Suryo
ECONBANK: Journal of Economics and Banking Vol 1 No 2 (2019): Edisi Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v1i2.42

Abstract

Small and Medium Enterprises (SME’s) is a business activity that is able to share work and provide economic services widely to the community and can play a role in the process of equity and increase community income, encourage economic growth, and the role in realizing national stability. The growth of SMEs requires good performance from entrepreneurs who with an entrepreneurial spirit to make business in. The aims of this research are to analyze the influence of managerial skill, entrepreneurship behavior and motivation to business performance on SME’s of Food in Gesing Village, Kandangan District, Temanggung Regency. There are 100 SME owners were taken as samples in this study. The data were collected using a questionnaire. The data analysis technique used multiple linear regression analysis. The results showed that the managerial skill, entrepreneurial behavior and motivation have a positive and significant effect on the performance of SME’s of food. This shows that the better the managerial skill, entrepreneurial behavior, and motivation, the higher the performance of SMEs. the value of Adjusted R square is 0.782 shows the variation of business performance of SME’s in Gesing can be explained by managerial ability factor, entrepreneurship and motivation behavior is 78.2%, while 21.8% is explained other factors outside in the model.
Analisis Penerimaan dan Penggunaan Jamsostek Mobile Menggunakan UTAUT Model Modifikasi Akbarida, Bramantyo Dhuha; Lukiastuti, Fitri; Solovida, Grace Tiana; Sutanto, Himawan Arif
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.425

Abstract

This study aims to analyze the factors that influence behavior intention for and use behavior of the Jamsostek Mobile application with a focus on the variables of performance expectancy, effort expectancy, social influence, facilitating conditions, habit, and perceived trust. The sampling technique used in this study was purposive sampling so that 160 respondents were obtained. The results showed that performance expectancy, effort expectancy, social influence, facilitating conditions, habit, and perceived trust have a positive and significant effect on behavioral intention. Behavioral intention has a positive and significant effect on use behavior. Behavioral intention is able to mediate the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, habit and perceived trust on use behavior. User characteristics such as gender, age, education level, occupation, and length of membership play an important role in determining the active user base of the Mobile Social Security application, with specific demographics dominant among active users.
Co-Authors Akbarida, Bramantyo Dhuha Fitri Lukiastuti Haryanti, Retno Dwi Himawan Arif Sutanto Rudi Suryo Kristanto