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All Journal At-Tadbir : jurnal ilmiah manajemen International Journal of Social Science and Business Studi Multidisipliner: Jurnal Kajian Keislaman Jurnal Ilmu Multidisiplin
Asep Sunarya
Fakultas Ilmu Komunikasi
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Implementing Government Accounting Standards, Government Internal Control Systems, Utilization of Information Technology and Apparatus Competence on the Quality of West Java Provincial Government Financial Reports Sunarya, Asep; Intan Mauludina; Silviana
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.69679

Abstract

This study aims to analyze the effect of the application of government accounting standards, government internal control systems, the use of information technology, and the ability of apparatus on the quality of the financial statements of the West Java Provincial Government. The population of this study consists of offices and agencies in the Regional Apparatus Organization (OPD) in the West Java Provincial Government, totaling 38 agencies. This study used primary data obtained through the distribution of questionnaires to the compilers of the financial statements of each OPD. The research sample consisted of 38 respondents representing the OPD. The analysis method used is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) program version 26. The results showed that together, the application of government accounting standards, government internal control systems, the use of information technology, and apparatus capabilities had a significant effect on the quality of the West Java Provincial Government's financial statements, with a significance value of 0.000. This study concludes that the application of government accounting standards, government internal control systems, the use of information technology, and the ability of apparatus have an important role in improving the quality of financial statements. The implication of this study is the importance of the West Java Provincial Government to pay attention to and improve these aspects to improve transparency, accountability, and the quality of financial statements.
Hutang pajak WN, Santy Fitnawati; Sunarya, Asep; Riyanto, Surya; Rivaldi, Wahyu
Jurnal Ilmu Multidisiplin Vol. 3 No. 1 (2025): Jurnal Ilmu Multidisiplin
Publisher : Jurnal Ilmu Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53935/jim.v3.i1.45

Abstract

Pajak merupakan salah satu sumber penerimaan negara untuk biaya penyelenggaraan pemerintahan dan pembangunan. Undang-Undang Pajak Nomor 19 Tahun 2000 adalah dasar hukum mengenai hutang pajak. Hutang pajak yang terjadi di KPP disebabkan karena kurangnya kesadaran pemahaman akan kewajibannya dalam melaksanakan peran perpajakan mengakibatkan fiskus (Pejabat Pajak) harus menetapkan besarnya jumlah pajak yang harus dibayar oleh wajib pajak, besarnya ketetapan pajak yang ditentukan oleh fiskus menyebabkan meningkatnya tunggakan pajak. Dari permasalahan tersebut maka penelitian ini bertujuan untuk mengetahui tentang hutang pajak yaitu akibat kelalaian pembayaran pajak maka timbulnya hutang pajak. Metode penelitian yang digunakan adalah metode penelitian pendekatan normatif (Statutory Approach), metode penelitian ini memfokuskan pada analisis peraturan perundang-undangan yang berlaku, baik yang terkait dengan pajak secara umum maupun ketentuan khusus mengenai hutang pajak. Kesimpulan dari penelitian ini yaitu hutang pajak dapat timbul apabila telah adanya peraturan yang mendasarnya dan telah terpenuhinya atau terjadi suatu tatbestand (sasaran pemajakan), yang terdiri dari keadaan-keadaan tertentu dan/atau juga peristiwa ataupun perbuatan tertentu.
The Influence of Brand Image, Brand Awareness and Lifestyle on Intention In Buying Lanccelot Watch Products in Karawang Sunarya, Asep; Hersona, Sonny; Jajang, Dede
At-Tadbir : jurnal ilmiah manajemen Vol 9, No 1 (2025): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v9i1.13822

Abstract

This research aims to determine the influence of brand awareness, brand image and lifestyle on buying intention in Lanccelot watch products in Karawang. This research uses quantitative research with hypothesis testing. The sample used in this research was 100 Lanccelot watch consumers in Karawang. The analytical tools used in this research are multiple linear regression analysis, coefficient of determination (R2), partial correlation coefficient, t test, f test, and classical assumption test using SPSS version 20 statistical software. The main data in this research comes from a questionnaire. The results of this research prove that brand awareness influences intention in purchasing Lanccelot watch products in Karawang. Brand image influences intention in purchasing Lanccelot watch products in Karawang. Likewise, lifestyle influences intention in buying Lanccelot watch products in Karawang. Brand awareness, brand image and lifestyle simultaneously influence intention in purchasing Lanccelot watch products in Karawang.
Curriculum Development Strategy in Higher Education: A Study on Islamic Education in the Digital Era Murharyana, Murharyana; Zakariah, Zakariah; Sunarya, Asep; Purba, Beno
Studi Multidisipliner: Jurnal Kajian Keislaman Vol 12, No 1 (2025)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/multidisipliner.v12i1.15088

Abstract

This research aims to analyze curriculum development strategies in Islamic universities in the digital era, focusing on case studies at STAI Darul Falah Cililin, West Bandung. The approach used is qualitative by using a descriptive analysis approach. The results of the study show that the curriculum development process at the institution still faces various challenges, ranging from the limitations of digital infrastructure, the lack of technology training for educators, to the lack of integration of digital-based critical thinking values in the curriculum. Nevertheless, there is optimism among academics about the potential of technology as a medium for da'wah and the enrichment of Islamic learning. Therefore, curriculum development strategies in the digital era need to be directed at strengthening institutional policies, integrating technology in learning, and intensive training for educators. With this strategy, Islamic education can be more adaptive, relevant, and able to produce graduates who think critically, creatively, and have digital competence.
Kontrak polis dan praktek asuransi di Indonesia Sunarya, Asep; Rianto, Surya; Rivaldi, Wahyu
Jurnal Ilmu Multidisiplin Vol. 3 No. 2 (2025): Jurnal Ilmu Multidisiplin (in press)
Publisher : Jurnal Ilmu Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53935/jim.v3.i2.75

Abstract

Penelitian ini membahas dinamika kontrak polis dalam praktik asuransi di Indonesia yang sering kali menimbulkan persoalan hukum, kususnya bagi pemegang polis. Meskipun kontrak polis secara normatif telah diatur dalam Undang-Undang Nomor 40 Tahun 2014 tentang Perasuransian, implementasinya di lapangan masih menghadirkan tantangan, seperti dominasi kontrak baku, rendahnya pemahaman masyarakat terhadap isi polis, serta lemahnya perlindungan hukum saat terjadi sengketa klaim. Artikel ini bertujuan untuk menganalisis implementasi kontrak polis, mengidentifikasi permasalahan hukum dalam proses klaim, dan mengevaluasi bentuk perlindungan hukum yang tersedia bagi pemegang polis. Metode yang digunakan adalah pendekatan yuridis-normatif dengan analisis deskriptif terhadap regulasi dan praktik aktual di masyarakat. Hasil kajian menunjukkan bahwa masih terdapat kesenjangan antara perlindungan hukum yang dijanjikan dengan realitas yang dihadapi pemegang polis. Oleh karena itu, diperlukan reformasi regulasi, penguatan literasi hukum masyarakat, dan pengawasan yang lebih tegas dari otoritas keuangan guna mewujudkan praktik asuransi yang adil dan berkeadilan di Indonesia.
Co-Authors Hersona, Sonny Intan Mauludina Jajang, Dede Murharyana, Murharyana Purba, Beno Rianto, Surya Rivaldi, Wahyu Riyanto, Surya Silviana WN, Santy Fitnawati Zakariah, Zakariah