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All Journal Jurnal Mahasiswa Perpajakan PROFIT : Jurnal Administrasi Bisnis Jurnal Ekonomi dan Bisnis JSHP (Jurnal Sosial Humaniora dan Pendidikan) Journal of Applied Community Engagement (JACE)
Sri Sulasmiyati
Universitas Brawijaya
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTASI LAYANAN INOVASI SAMSAT KELILING DALAM UPAYA MENINGKATKAN PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR (Studi Pada Kantor Bersama SAMSAT Kabupaten Tulungagung) Ardiani, Leli; Hidayat, Kadarisman; Sulasmiyati, Sri
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The rapid number of motor in Tulungagung demanding SAMSAT Call Center as public service providers always strive to provide quality service to taxpayers. One of the efforts is increasing in vehicle tax payment service through SAMSAT mobile service innovation. This research is descriptive research using a qualitative approach. The purpose of this study is to investigate application of SAMSAT mobile service innovation, supporting and obstacle factors of SAMSAT mobile service innovation, as well as the rate of growth in cash receipts of SAMSAT mobile service innovation. The results of this study indicates SAMSAT mobile service innovation has been in accordance with Decree of the Minister of Adminidtrative Reform No. 63/KEP/M-PAN/7/2003 in General Guidelines for the Implementation of Public Service. Supporting factors consisting of socialization, cooperation with related units and service locations while the obstacle factors consist of the awareness of the taxpayers, facilities and infrastructure as well as the limited range of the service and the average growth rate of cash receipts 110,72%. Keywords : Public service, SAMSAT Mobile, Vehicle Tax ABSTRAK Pesatnya jumlah kendaraan bermotor di Kabupaten Tulungagung menuntut Kantor Bersama SAMSAT sebagai penyelenggara pelayanan publik, untuk selalu berupaya memberikan pelayanan yang berkualitas kepada Wajib Pajak. Salah satu upaya yang dilakukan adalah peningkatan pelayanan pembayaran Pajak Kendaraan Bermotor melalui layanan inovasi SAMSAT Keliling. Jenis penelitian yang digunakan yaitu penelitian deskriptif dengan pendekatan kualitatif. Tujuan dari penelitian ini adalah untuk mengetahui penerapan layanan inovasi SAMSAT Keliling, faktor pendukung dan penghambat layanan inovasi SAMSAT Keliling serta laju pertumbuhan penerimaan kas layanan inovasi SAMSAT Keliling. Hasil dari penelitian ini menunjukkan layanan inovasi SAMSAT Keliling telah sesuai dengan Keputusan Menteri Pendayagunaan Aparatur Negara No. 63/KEP/M-PAN/7/2003 tentang Pedoman Umum Penyelenggaraan Pelayanan Publik. Faktor pendukung terdiri dari sosialisasi, kerjasama pihak terkait serta lokasi pelayanan sedangkan yang menjadi faktor penghambat terdiri dari kesadaran Wajib Pajak, sarana dan prasarana serta keterbatasan layanan selanjutnya rata-rata laju pertumbuhan penerimaan kas sebesar 110,72%.   Kata Kunci : Pelayanan Publik, SAMSAT Keliling, Pajak Kendaraan Bermotor
ANALISIS PELIMPAHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) KEPADA PEMERINTAH DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) (STUDI PADA DINAS PENDAPATAN DAERAH KABUPATEN BANGKALAN) Witri, .; Mukzam, Mochammad Djudi; Sulasmiyati, Sri
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Local income consist of three sources, there are Local Genuine Income (PAD), Proportion Fund and Other Local Income that according to the laws. PAD comprise with Local Tax, Local Retribution, Local Properties Management Product which separated and Other Legal PAD (Sumarsono, 2010:118). The purpose of this research is to know: (1) Local Government of Bangkalan Regency’s effort in face of a flood of BPHTB became local tax. (2) implementation of collection BPHTB by Official Local Income of Bangkalan Regency. (3) Locall revenue realitation sector BPHTB in PAD after shift to Local Government of Bangkalan Regency (year of 2011 until 2014). The kind of this research is descriptive research with qualitative approach.The result of this research is Local Government of Bangkalan Regency had  not been ready to receive BPHTB as local tax. Preparation efforts that be done is establish local regulation and regency regulation, adjusment the organitation structure and training for employee. Collection BPHTB implemented by local regulation and regency regulation is influence by endorser factors and inhibitor factors. The precentage of BPHTB revenue in PAD at year of 2011 until 2014, there are 2,150%, 2,048%, 0,855% dan 1,886%. Keywords: BPHTB, PAD, Local Government, Official Local Income and Bangkalan Regency. ABSTRAK Penerimaan daerah terdiri dari tiga sumber penerimaan yaitu Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Penerimaaan Daerah Lainnya yang Sah berdasarkan Undang-Undang. PAD terdiri dari Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan dan Lain-Lain PAD yang Sah (Sumarsono, 2010:118). Penelitian ini bertujuan untuk mengetahui: (1) Upaya yang dilakukan Pemerintah Daerah Kabupaten Bangkalan dalam menghadapi pelimpahan BPHTB menjadi pajak daerah. (2) Pelaksanaan pemungutan BPHTB yang dilakukan oleh Dinas Pendapatan Daerah Kabupaten Bangkalan. (3) Realisasi penerimaan daerah sektor BPHTB dalam PAD setelah dilimpahkan kepada Pemerintah Daerah Kabupaten Bangkalan (Tahun 2011 hingga 2014). Jenis penelitian pada penelitian ini  adalah penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini adalah Pemerintah Daerah Kabupaten Bangkalan belum sepenuhnya siap menerima BPHTB sebagai pajak daerah. Upaya persiapannya yang dilakukan adalah membuat Perda dan Perbup, penyesuaian struktur organisasi dan  pelatihan bagi pegawai. Pemungutan BPHTB dilaksanakan berdasarkan Peraturan Daerah dan Peraturan Bupati dengan dipengaruhi beberapa faktor pendukung dan faktor penghambat. Presentase penerimaan BPHTB dalam PAD tahun 2011 hingga 2014 yaitu 2,150 %, 2,048 %, 0,855 % dan 1,886%. Kata Kunci: BPHTB, PAD, Pemda, Dispenda dan Kabupaten Bangkalan.
EVALUASI PELAKSANAAN PEMERIKSAAN PAJAK RESTORAN SEBAGAI UPAYA OPTIMALISASI PENERIMAAN PAJAK RESTORAN KOTA ADMINISTRASI JAKARTA BARAT Albi, Ichwan; Suyadi, Imam; Sulasmiyati, Sri
Jurnal Mahasiswa Perpajakan Vol 11, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Regional tax is one of the sources of local revenue used in regional development. Restaurant tax is one of the types of regional tax. In the context of optimization revenue from tax restaurant,  the efforts is do tax auditon restaurant business. The tax audit aimed to know and optimize the revenue from tax restaurant in West Jakarta Administration City. This research aims to evaluate the implementation of tax restaurant audit which do by Suku Dinas Pelayanan Pajak West jakarta Administration City and know the impact from the audit of tax restaurant revenue. The results of this research shows that the procedure tax audit of tax restaurant has been done according to the standar precedure. The impact from tax audit of tax restaurant shows that the level of revenue from tax audit is very small if seen from specified target. Keywords: Tax Audit, Tax Restaurant, Tax Revenue ABSTRAK Pajak daerah merupakan salah satu sumber penerimaan daerah yang digunakan dalam pembangunan daerah. Pajak restoran merupakan salah satu jenis dari pajak daerah. Dalam rangka optimalisasi penerimaan pajak restoran di Kota Administrasi Jakarta Barat, upaya yang dilakukan adalah dengan melakukan pemeriksaan pajak atas usaha restoran. Pemeriksaan pajak restoran bertujuan untuk mengetahui dan mengoptimalkan penerimaan dari pajak restoran di Kota Administrasi Jakarta Barat. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan pemeriksaan pajak restoran yang dilakukan oleh Kantor Suku Dinas Pelayanan Pajak Kota Administrasi Jakara Barat dan mengetahui dampak dari pemeriksaan tersebut terhadap penerimaan pajak restoran. Hasil penelitian ini menunjukan bahwa pelaksanaan pemeriksaan pajak restoran telah dilakukan sesuai standar prosedur. Dampak dari pemeriksaan pajak restoran menunjukan bahwa tingkat penerimaan dari hasil pemeriksaan pajak restoran sangat kecil jika dilihat dari target yang ditetapkan. Kata Kunci: Pemeriksaan Pajak, Pajak Restoran, Penerimaan Pajak
Environmental performance and corporate governance: What we learn from Japan Cacik Rut Damayanti; Nila Firdausi Nuzula; Sri Sulasmiyati; Amalia Agista Maharani
Jurnal Ekonomi dan Bisnis Vol 24 No 2 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i2.4682

Abstract

Studi ini bertujuan untuk mengetahui bagaimana kinerja lingkungan, tata kelola perusahaan, keunggulan kompetitif, dan kinerja keuangan terkait satu sama lain di Jepang. Data yang digunakan adalah data dari perusahaan subsektor kimia, farmasi, dan permesinan yang terdaftar di Japan Exchange Group pada tahun 2013 - 2018. Penelitian ini merupakan penelitian eksplanatori dengan pendekatan kuantitatif dan mengimplementasikan pendekatan Partial Least Square (PLS). Penelitian ini menemukan bahwa dewan direksi dan kinerja perusahaan tidak berpengaruh signifikan terhadap kinerja lingkungan perusahaan, sedangkan pengendalian dan struktur kepemilikan perusahaan memberikan hasil yang berbeda. Kemudian, kinerja lingkungan dan struktur kepemilikan terbukti memberikan kontribusi yang signifikan terhadap keunggulan kompetitif perusahaan. Berkaca dari temuan Jepang ini, studi ini menyarankan beberapa rekomendasi kepada Kementerian Lingkungan Hidup dan Kehutanan Indonesia untuk mengembangkan skema dan konsep pelestarian lingkungan yang diterapkan oleh perusahaan publik di Indonesia dan kepada Kementerian Keuangan Indonesia untuk mengembangkan konsep akuntansi lingkungan yang dapat diterapkan untuk perusahaan publik di Indonesia.
Faktor-faktor yang Mempengaruhi Pertumbuhan Laba (Studi pada Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2013-2020) Tri Suwanti; Sri Sulasmiyati
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 6, No 2 (2022): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v6i2.1482

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), dan Total Assets Turnover (TATO) terhadap Pertumbuhan Laba. Penelitian ini menggunakan jenis penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahan manufaktur sub sektor rokok terdaftar di Bursa Efek Indonesia periode 2013-2020. Teknik pengambilan sampel menggunakan purposive sampling, sehingga didapatkan sampel sejumlah 4 perusahaan dengan sampel observasi sebanyak 32. Teknik analisis data pada penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel CR, DAR, DER, dan TATO secara simultan berpengaruh terhadap pertumbuhan laba. Hasil uji t menunjukkan bahwa DAR dan DER berpengaruh positif dan signifikan terhadap pertumbuhan laba, CR berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba, dan TATO berpengaruh negatif dan tidak signifikan terhadap pertumbuhan laba.  
Pelatihan Peningkatan Kualitas Kopi untuk Mencapai Keunggulan Kompetitif di Desa Babadan, Kecamatan Ngajum, Kabupaten Malang Meirezaldi, Onni; Sulasmiyati, Sri; Fahrudi, Agung Nugroho Lutfi Imam; Nuzula, Nila Firdausi
Journal of Applied Community Engagement Vol 2 No 1 (2022): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.627 KB) | DOI: 10.52158/jace.v2i1.318

Abstract

Coffee has transformed into a lifestyle for their lovers, and they can sip it anytime when they want. Coffee connoisseurs are hunting for local coffee. They are no longer looking for well-known brands that have been present for a long time. This situation opens up an opportunity for the local coffee industry to evolve. Located on the slopes of Mount Kawi, the Babadan village area settles the proper location to carry out this strategy. The agroforestry system combines the production of pinewood plants and coffee plants. Improving the quality of coffee plants is an ongoing effort to improve the quality or quality of coffee bean products. Increasing the advantages of coffee beans can be done through several approaches: intensification of coffee plants, rehabilitation of coffee plants, and rejuvenation of coffee plants. The output of this approach is expected to increase the income potential of local coffee farmers. Through this community service activity, training and assistance to local farmers to improve farmers' knowledge and skills about good and correct coffee plant care.
Optimalisasi Pemanfaatan Limbah Rumah Tangga melalui Pendekatan Aquaponik Meirezaldi, Onni; Nuzula, Nila Firdausi; Sulasmiyati, Sri; Damayanti, Cacik Rut; Fahrudi, Agung Nugroho Luthfi Imam; Nuraeni, Desika Putri; Arja, Rayssa Nathasa
Journal of Applied Community Engagement Vol 5 No 1 (2025): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v5i1.1117

Abstract

Uncontrolled household waste management is an environmental problem that harms public health and ecosystem balance. The circular aquaponics-based organic waste management program in Sambirejo Village aims to reduce environmental pollution and improve community welfare through a sustainable approach. The program is conducted through socialization, technical training, and pilot project construction. The implementation results showed that community awareness of the importance of organic waste management increased significantly. The aquaponic system implemented allows the utilization of organic waste as a source of nutrients for plants and fish in a closed ecosystem, thus reducing dependence on chemical fertilizers and minimizing waste. In addition to providing a positive environmental impact, the program also contributes to improving the community’s economy by harvesting fish and vegetables that can be consumed by themselves or sold. The sustainability evaluation shows that most program participants are committed to developing the system independently, with ongoing technical support and mentoring. This program proves that a community-based approach to organic waste management can be an innovative solution and can be replicated in other areas with similar problems.
SISTEM NILAI TUKAR MATA UANG DAN PENERAPANNYA DI INDONESIA Sulasmiyati, Sri
Profit: Jurnal Adminsitrasi Bisnis Vol. 2 No. 1 (2008): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

Abstract In globalization era foreign money is one of the most important things in the human daily economic life. It is used not only for paying or buying something, but also for goods itself The government policy to regulate foreign exchange rate (kurs) system is also very important. The influential of this policy in one country’s economic condition and business transactions is very crucial too. Indonesia as one of a Small-Opened Economy Country needs an appropriate foreign exchange rate system to encourage economic condition’s growth. Since 1970s Indonesia had been implemented three exchange rate systems. That are: Fixed Exchange System (1970 — 1978), Managed Floating Exchange Rate System (1978 — July 1997) Freely Floating Exchange Rate System (since 14 A gust 1997). Keywords: Exchange rate system, Indonesia’s exchange rate systems 
THE REALIZATION OF “CORPORATE SOCIAL RESPONSIBILITY PROGRAMS” AS A PART OF GCG IN INDONESIAN STATE-OWNED ENTERPRISES (Case Study of PERUM Jasa Tirta I in Malang Regency) Sulasmiyati, Sri
Profit: Jurnal Adminsitrasi Bisnis Vol. 11 No. 2 (2017): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.969 KB) | DOI: 10.21776/ub.profit.2017.011.02.1

Abstract

“Corporate governance is as a set of rules that define the relationship between shareholders which is consists of managers, creditors, the government, employees and other internal and external stakeholder in respect to their rights and responsibilities”.One of the principles of GCG is Responsibility, which is related to a program, it called CSR(CSR). State-owned enterprises (SOE) as a corporate which is owned by the government, must apply its principles. The implementation of CSR’s programs is a one way that could increase GCG condition. The regulation for CSR implementation of SOE in Indonesia has been stated by the government through Ministerial Decrees of BUMN. This research aims to find out how the realization of CSR programs on Perum Jasa Tirta I whether it is same as the government’s rule. The research finding that the realizations of PKBL on the Perum Jasa Tirta 1 has been well implemented, annually funds are budgeted realized as much as nearly maximize and distributed effectively.  
PENGARUH ENVIRONMENTAL RISK TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada perusahaan-perusahaan di Indonesia, Singapura, Malaysia, Thailand, Filipina dan Vietnam) Nuzula, Nila Firdausi; Damayanti, Cacik Rut; Sulasmiyati, Sri
Profit: Jurnal Adminsitrasi Bisnis Vol. 13 No. 2 (2019): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.751 KB) | DOI: 10.21776/ub.profit.2019.013.02.2

Abstract

The purpose of this study was to find out how the influence of environmental risk on profitability and the value of companies that are publicly listed on stock exchanges in Indonesia, Malaysia, Singapore, Thailand, the Philippines and Vietnam. This study uses secondary data for all variables, namely utilizing data from Osiris Financial Database, which includes 558 companies from these six countries. The results of the study show that environmental risk is not proven to affect financial performance, both for accounting or market-based financial indicators in Indonesia, Malaysia, Singapore, Thailand and the Philippines. Environmental risk proved to significantly affect Price to Earnings Ratio in Vietnam, both in testing univariate and multivariate regression models with several control variables. However, in multivariate testing by including control variables, it is evident that environmental risk has a real impact on achieving ROA in Singapore and Thailand, on ROE in Malaysia and Vietnam, on PER in Thailand and Vietnam, and Tobin's Q on companies in Indonesia, Malaysia, and Thailand. Multivariate testing with combined data from six countries shows that environmental risk together contributes significantly to achieving ROA and PER. Control variables that contribute to the significant influence are industry type, country of origin, and size of the company. 
Co-Authors Agung Nugroho Luthfi Imam Fahrudi Albi, Ichwan Amalia Agista Maharani Ardiani, Leli Arja, Rayssa Nathasa Cacik Rut Damayanti Damayanti, Cacik Rut Fahrudi, Agung Nugroho Luthfi Imam Imam Suyadi Kadarisman Hidayat Mochammad DJUDI MUKZAM, Mochammad DJUDI Nila Firdausi Nuzula Nuraeni, Desika Putri Onni Meirezaldi Putri Nurhayati, Rizka Aprillia Tri Suwanti Witri, .