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PERENCANAAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) PADA BADAN PENDAPATAN DAERAH KOTA BANDUNG Putri, Mutiara Cahyaning Permadhani; Candradewini, Candradewini
JANE - Jurnal Administrasi Negara Vol 16, No 2 (2025): JANE (Jurnal Administrasi Negara)-Februari 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v16i2.60162

Abstract

Kota Bandung merupakan Ibu Kota Jawa Barat memiliki potensi penerimaan Pendapatan Asli Daerah yang sangat besar salah satunya melalui Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan (PBB-P2). Namun, dalam data menunjukkan bahwa realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan tahun 2022-2023 tidak pernah mencapai target. Tujuan penelitian ini untuk mendeskripsikan terkait proses perencanaan penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) pada Badan Pendapatan Daerah Kota Bandung. Metode penelitian yang digunakan yaitu deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa Bapenda Kota Bandung belum sepenuhnya melaksanakan perencanaan penerimaan PBB-P2 dengan baik. Terdapat kendala pada tahapan pengumpulan data, pelaksanaan, serta evaluasi hasil yang dicapai, sehingga menyebabkan capaian realisasi penerimaan PBB-P2 masih belum maksimal bahkan tidak mencapai target. Kendala tersebut meliputi ketidaksesuaian data wajib pajak akibat pelimpahan data dari pemerintah pusat ke daerah, rendahnya tingkat kepatuhan wajib pajak, terbatasnya jumlah pegawai, serta kurang efektifnya evaluasi terhadap perencanaan yang telah dilakukan. Penelitian ini menyimpulkan bahwa upaya perbaikan diperlukan untuk meningkatkan akurasi data wajib pajak dan tingkat kepatuhan wajib pajak. Hasil penelitian diharapkan dapat menjadi acuan bagi peneliti lain untuk memperluas aspek penelitian yang lebih mendalam. Bandung City, as the capital of West Java, has significant potential for generating Regional Original Revenue, one of which is through Rural and Urban Land and Building Taxes (PBB-P2). However, data indicates that the realization of PBB-P2 revenue in 2022-2023 never met the target. The purpose of this study is to describe the planning process for PBB-P2 revenue at the Regional Revenue Agency (Bapenda) of Bandung City. The research method used is descriptive with a qualitative approach. The results show that Bapenda Bandung City has not effectively implemented the PBB-P2 revenue planning. There are challenges in the data collection, implementation, and evaluation stages, resulting in the suboptimal realization of PBB-P2 revenue and failure to meet the target. These challenges include discrepancies in taxpayer data due to the transfer of data from the central government to the regions, low taxpayer compliance, limited staff, and ineffective evaluation of planning. This study concludes that improvements are needed to enhance the accuracy of taxpayer data and compliance levels. The results of this study are expected to serve as a reference for future researchers to expand on more in-depth aspects of this topic.
Pengaruh Lingkungan Kerja Terhadap Semangat Kerja Perangkat Desa di Desa Suci Kecamatan Karangpawitan Kabupaten Garut Rifayani, Helena Pelly; Candradewini, Candradewini
PREDIKSI : Jurnal Administrasi dan Kebijakan Vol 23, No 3 (2024)
Publisher : Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/pd.v23i3.7636

Abstract

As providers of public services, village officials must possess high work morale, with the work environment being a significant factor contributing to its enhancement. Observable issues related to work morale include elevated absenteeism, recurrent tardiness, and the preference to complete tasks at home due to disturbances in concentration caused by noise at the Village Office. Initial observations indicate a need to enhance management associated with the work environment at the Suci Village Office. This research aims to elucidate the extent of the impact the work environment has on the work spirit of village officials at the Suci Village Office, Karangpawitan District, Garut Regency, using quantitative research methods. The correlation coefficient (R) test results reveal a robust and positive correlation of 74.9% between the work environment and work morale. The R Square value of 0.560 indicates that 56% the work morale variable can be influenced by the work environment, while the remaining 44% is influenced by unexplored variables. This underscores that effective management and an improved work environment can significantly boost the work spirit of village officials at the Suci Village Office, Karangpawitan District, Garut Regency.
Sustainability Impact Assessment of Jatigede Dam in Sumedang Regency, West Java Wahidah, Idah; Ningrum, Sinta; Halimah, Mas; Candradewini, Candradewini; Indriyani, Iin
Iapa Proceedings Conference 2024: AAPA-EROPA-AGPA-IAPA International Conference 2024 Towards World Class Bureaucracy
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2024.1134

Abstract

The construction of the Jatigede Dam in Sumedang Regency plays a strategic role in water resource management for irrigation, flood control, raw water supply, hydroelectric power generation (PLTA), and tourism. However, the benefits of the Jatigede Dam have yet to be fully realized by the community, such as the suboptimal tourism infrastructure and the inefficient operation of the hydroelectric power plant. The research method used is mixed, integrating qualitative analysis. A sustainability impact assessment approach was employed to assess the impact of the Jatigede Dam, focusing on providing an analytical basis for problem-framing. The research findings indicate that the Jatigede Dam holds excellent potential for water resource management, irrigation, flood control, tourism, and hydroelectric power generation. Still, its utilization has yet to be fully optimized. Maximizing this potential through appropriate strategies, enhancing collaboration among stakeholders to create synergy, and optimizing the dam's functions by managing water inflow and outflow effectively is crucial.
E-GOVERNMENT IN TAX SERVICES: THE EFFECTIVENESS OF THE ELECTRONIC FILING SYSTEM Rizki, Ghina Meilani; Myrna, Ryta; Candradewini, Candradewini
Sosiohumaniora Vol 26, No 2 (2024): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2024
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v26i2.55651

Abstract

This research aims to define and elaborate on the effectiveness of e-government in the Electronic Filing System (E-Filing) at the Tax Service Office (KPP) Pratama Pekanbaru Tampan, Pekanbaru City. The research method utilizes a qualitative approach, and descriptive analysis to elaborate on issues using the theory of e-government effectiveness according to Sigwejo & Pather (2016). This study found that the implementation of E-Government in the form of the Electronic Filing System (E-Filing System) at the Tax Service Office (KPP) Pratama Pekanbaru Tampan has not been effectively and maximally executed. This is due to many taxpayers experiencing difficulties in using the system because of inadequate socialization and training, as well as suboptimal technological facilities. Although public interest in using e-government services is quite high, infrastructure limitations and technical support hinder its usage, resulting in low public satisfaction with this service. To enhance effectiveness, improvements in facilities, socialization, training, and technological infrastructure are required to fulfill public expectations and satisfaction. Based on the analysis conducted, to enhance the effectiveness of the E-Filing System at KPP Pratama Pekanbaru Tampan, it is recommended that socialization and training programs for taxpayers be intensified and sustained, technological infrastructure be improved and enhanced, responsive technical assistance services be provided, periodic system evaluation and improvement be conducted, and feedback from taxpayers be collected and analyzed for further enhancement. The study implies that for the E-Filing System at KPP Pratama Pekanbaru Tampan to be more effective, several key areas need attention and improvement.
Policy and Governance Publications in Southeast Asia During The Period 2012–2022 : A Bibliometric Analysis Karlina, Nina; Rusli, Budiman; Candradewini, Candradewini; Sukarno, Dedi; Muharam, Riki Satia
Jurnal Manajemen Pelayanan Publik Vol 8, No 2 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i2.54621

Abstract

The purpose of this investigation is to determine which issue in Policy and Governance Publications in Southeast Asia During The Period 2012–2022 is currently trending. To analyze the data, we extracted it from the Scopus database and ran it using R software's Bibliometrix program, which was then imported into VOSviewer. According to criteria derived from citation analysis, we have identified the most important papers, journals, authors, countries, and affiliations in Southeast Asia. Indonesia has published the greatest number of contributions, followed by Malaysia and Thailand, according to the country's scientific productivity. However, even though keywords and phrases are likely to be the most relevant subjects and findings of the research, it is possible that some of the main patterns and concerns that have been covered in the entire text are not well represented in our investigation. In addition, future studies should examine relevant research clusters for developing patterns in Bibliometric in order to provide scientific information.
PEMETAAN DAN DIGITALISASI SARANA PEMASARAN WISATA MENUJU KAWASAN AGROWISATA KREATIF CIWIDEY Muhyi, Herwan Abdul; Candradewini, Candradewini; Sukmadewi, Rani
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 3 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i3.55679

Abstract

Ciwidey, dengan potensi agrowisatanya, memiliki peluang besar untuk dikembangkan menjadi kawasan wisata kreatif berbasis budaya. Namun pemasaran yang dilakukan masih didominasi cara-cara konvensional. Tujuan dari kegiatan ini adalah untuk mengidentifikasi dan mendigitalisasi data wisata di Ciwidey guna memperluas pemasaran. Metode yang digunakan meliputi wawancara, observasi, dokumentasi, dan diskusi kelompok terfokus dengan pihak terkait. Hasil dari program ini adalah peta wisata dan e-magazine yang mempromosikan destinasi wisata di Desa Lebakmuncang, Panundaan, dan Rawa Bogo. Peta wisata membantu wisatawan dalam menavigasi destinasi, sementara e-magazine menyediakan informasi lengkap mengenai potensi wisata dan budaya lokal. Kesimpulannya, digitalisasi data wisata tidak hanya meningkatkan visibilitas dan daya tarik wisata tetapi juga berkontribusi pada peningkatan jangkauan pemasaran objek wisata.
PENGANGGARAN PENDAPATAN USAHA DI PT X (PERSERO) Sabilli, Husni Ibnu; Candradewini, Candradewini
JANE - Jurnal Administrasi Negara Vol 16, No 2 (2025): JANE (Jurnal Administrasi Negara)-Februari 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v16i2.60108

Abstract

Penelitian ini bertujuan untuk menganalisis proses penganggaran pendapatan usaha di PT X (Persero) pada tahun 2023 dengan pendekatan deskriptif kualitatif. Fokus penelitian meliputi empat tahap utama penganggaran: persiapan, penyusunan, ratifikasi, serta implementasi dan pertanggungjawaban. Hasil penelitian menunjukkan bahwa proses penganggaran di PT X (Persero) sebagian besar telah sesuai dengan prosedur, namun terdapat kendala signifikan dalam tahap pertanggungjawaban. Masalah utama adalah ketidaktepatan pelaporan realisasi pendapatan akibat kurangnya koordinasi antar departemen, sehingga pendapatan dari proyek kerja sama operasi (KSO) tidak tercatat dalam laporan realisasi. Penelitian ini menyimpulkan bahwa perbaikan koordinasi antar departemen serta peningkatan konsistensi dalam implementasi dan evaluasi anggaran sangat diperlukan. Hasil penelitian diharapkan dapat menjadi referensi bagi perusahaan lain dalam mengoptimalkan proses penganggaran. This study aims to analyze the business income budgeting process at PT X (Persero) in 2023 using a descriptive qualitative approach. The research focuses on four main budgeting stages: preparation, drafting, ratification, and implementation and accountability. The findings reveal that while the budgeting process at PT X (Persero) mostly follows established procedures, significant issues arise in the accountability stage. The primary problem is the inaccuracy of income realization reporting due to poor coordination between departments, resulting in the exclusion of revenue from joint operation (JO) projects in the realization report. This study concludes that improving inter-departmental coordination and enhancing consistency in budget implementation and evaluation are essential. The findings are expected to serve as a reference for other companies aiming to optimize their budgeting processes.
PELATIHAN BERBASIS KOMPETENSI JUNIOR WEB PROGRAMMER DI DINAS TENAGA KERJA KOTA CIREBON Monica, Grace; Candradewini, Candradewini
JANE - Jurnal Administrasi Negara Vol 16, No 2 (2025): JANE (Jurnal Administrasi Negara)-Februari 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v16i2.61296

Abstract

Penelitian ini dilakukan untuk mendeskripsikan Pelatihan Berbasis Kompetensi (PBK) Bidang Junior Web Programmer di UPT LTK Dinas Tenaga Kerja Kota Cirebon. Beberapa permasalahan masih ditemukan dalam proses pelaksanaan PBK yang menyebabkan proses PBK belum berjalan secara efektif. Hal tersebut disebabkan oleh belum diterapkannya analisis kebutuhan pelatihan dan kurang memadainya fasilitas dan peralatan yang dibutuhkan dalam pelatihan. Selain itu, jumlah peserta yang mengikuti PBK di bidang Junior Web Programmer masih sedikit yang diterima untuk bekerja di perusahaan-perusahaan mitra setelah mengikuti pelatihan berbasis kompetensi, yaitu hanya berjumlah 4 orang dari 32 peserta. Penelitian ini bertujuan untuk mendeskripsikan Pelatihan Berbasis Kompetensi (PBK) Bidang Junior Web Programmer di UPT LTK Dinas Tenaga Kerja Kota Cirebon. Teori yang digunakan dalam penelitian ini yaitu teori ADDIE yang dikemukakan oleh Branch (2009) yang terdiri dari beberapa tahapan, yaitu analysis (analisis), design (desain), develop (mengembangkan), implement (implementasi), dan evaluate (evaluasi). Penelitian ini menujukkan bahwa PBK Junior Web Programmer belum sepenuhnya menerapkan beberapa unsur yang terdapat dalam model desain dan pengembangan ADDIE. Namun, di samping itu, pada tahun 2024, program ini dapat menghasilkan tingkat kelulusan peserta sebesar 93,75% yang menggambarkan bahwa mayoritas peserta mampu memenuhi standar kompetensi yang telah ditetapkan, baik dalam penguasaan materi teori maupun keterampilan praktik. This research aims to describe Competency Based Training (PBK) for Junior Web Programmers at UPT LTK Cirebon City Manpower Service. Several problems are still found in the PBK implementation process which causes the PBK process to not run effectively. This is caused by the lack of implementation of training needs analysis and inadequate facilities and equipment needed for training. Apart from that, the number of participants who took part in PBK in the Junior Web Programmer field was still small and was accepted to work at partner companies after attending competency-based training, namely only 4 people out of 32 participants. This research aims to describe Competency Based Training (PBK) for Junior Web Programmers at UPT LTK Cirebon City Manpower Service. The theory used in this research is the ADDIE theory proposed by Branch (2009) which consists of several stages, namely analysis, design, develop, implement and evaluate. This research shows that PBK Junior Web Programmer has not fully implemented several elements contained in the ADDIE design and development model. However, in addition, in 2024, this program can produce a participant graduation rate of 93.75%, which illustrates that the majority of participants are able to meet the competency standards that have been set, both in mastering theoretical material and practical skills.
Subsidi LPG 3 Kg di Jawa Barat: Analisis Kinerja Kebijakan dari Perspektif Manajemen dan Akuntansi Berkelanjutan Muharam, Riki Satia; Rusli, Budiman; Karlina, Nina; Candradewini, Candradewini
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Subsidi LPG 3 Kg merupakan salah satu bentuk intervensi negara dalam menjamin akses energi bersih dan terjangkau bagi rumah tangga miskin dan pelaku usaha mikro. Penelitian ini bertujuan untuk menganalisis kinerja kebijakan subsidi LPG 3 Kg di Provinsi Jawa Barat dari perspektif manajemen publik dan akuntansi berkelanjutan. Pendekatan yang digunakan adalah deskriptif kualitatif, dengan data yang diperoleh melalui studi dokumentasi kebijakan, laporan distribusi, serta wawancara dengan pemangku kepentingan. Hasil penelitian menunjukkan bahwa implementasi subsidi belum sepenuhnya efektif dan efisien. Ketidaktepatan sasaran, praktik pengoplosan, dan lemahnya pengawasan menjadi isu utama yang mengurangi akuntabilitas program. Di sisi lain, kebijakan ini masih menjadi penopang penting bagi masyarakat miskin dalam memenuhi kebutuhan energi sehari-hari. Dari perspektif akuntansi berkelanjutan, subsidi ini memberi dampak ekonomi melalui beban fiskal yang terus meningkat, dampak sosial berupa ketimpangan akses dan keterjangkauan, serta dampak lingkungan yang berhubungan dengan emisi karbon dari konsumsi LPG. Diperlukan integrasi sistem distribusi berbasis data (NIK), pelaporan kinerja yang transparan, serta pendekatan multidisipliner untuk mewujudkan kebijakan subsidi energi yang lebih adil, efisien, dan berkelanjutan.
STRATEGI PENGUATAN SUMBER DAYA MANUSIA: PELATIHAN PENINGKATAN KAPASITAS PEKERJA SOSIAL MASYARAKAT DI DINAS SOSIAL KOTA CIREBON Tandayu, Fais Viraniar; Candradewini, Candradewini
JANE - Jurnal Administrasi Negara Vol 17, No 1 (2025): JANE (Jurnal Administrasi Negara)-Agustus 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v17i1.61493

Abstract

Pengembangan sumber daya manusia penting bagi sumber daya manusia dalam organisasi yang sering kali dihadapi ketidakpastian tugas dan tanggung jawab mereka. Pelatihan menjadi salah satu aspek pengembangan sumber daya manusia untuk membantu menyeimbangkan tuntutan pekerjaan dan kemampuan yang mereka miliki. Pekerja Sosial Masyarakat Dinas Sosial Kota Cirebon menjadi salah satu elemen penting dalam sumber daya manusia yang dimiliki Dinas Sosial Kota Cirebon. Sebagai bagian dari sumber daya manusia Dinas Sosial Kota Cirebon, Pekerja Sosial Masyarakat (PSM) wajib mengikuti pelatihan. Akan tetapi, ditemukan dismilaritas antara latar belakangi pelatihan dengan implementasi pelatihan yang dilakukan oleh Dinas Sosial Kota Cirebon dan juga tidak dilakukannya evaluasi atas pelaksanaan pelatihan tersebut. Penelitian ini bertujuan untuk mengetahui tahapan pelatihan yang dilakukan oleh Dinas Sosial Kota Cirebon kepada Pekerja Sosial Masyarakat sebagai peserta pelatihan tersebut. Metode yang digunakan melalui pendekatan kualitatif deskriptif dengan mengumpulkan data melalui wawancara secara mendalam, dokumentasi, dan observasi kepada pegawai dan anggota Pekerja Sosial Masyarakat Dinas Sosial Kota Cirebon. Informan dipilih karena terlibat dalam proses dan pelaksanaan pelatihan tersebut. Perolehan data diolah secara triangulasi dan pemaparan data secara non statistik melalui narasi yang memuat makna, pengalaman, dan perspektif subjek penelitian. Hasilnya ditemukan bahwa Dinas Sosial Kota Cirebon belum melakukan pelatihan sesuai tahapan yang komprehensif sehingga hasil pelatihan tidak optimal.  Human resource development is important for human resources in organizations that often face uncertainty in their tasks and responsibilities.  Training becomes one of the aspects of human resource development to help balance the demands of work and the abilities they possess. Community Social Workers (PSM) at the Cirebon City Social Service are one of the important elements in the human resources of the Cirebon City Social Service.  As part of the human resources of the Cirebon City Social Service, Community Social Workers (PSM) are required to undergo training.  However, a dissimilarity was found between the background of the training and the implementation of the training conducted by the Cirebon City Social Service, and there was also no evaluation of the training implementation.  This research aims to understand the stages of training conducted by the Cirebon City Social Service for Community Social Workers as participants in the training.  The method used was a descriptive qualitative approach by collecting data through in-depth interviews, documentation, and observation of the employees and members of the Community Social Workers at the Cirebon City Social Service.  Informants were chosen because they were involved in the process and implementation of the training.  Data collection was processed through triangulation and non-statistical data presentation via narratives that encompass the meaning, experiences, and perspectives of the research subjects.  The results showed that the Cirebon City Social Service had not conducted training according to comprehensive stages, resulting in suboptimal training outcomes.
Co-Authors Adinda Olivia Alamsyah, Rachmat Alfian Deby Artha Almira Devita Putri AM, Entang Andy Andreas Corsini Mosa Leke Angelia Tio Tobing Aprina, Meutia Alyaa Arfia Nurul Hikmah Aruan, Debora Claresta Arifelly Lasmaniar Aulia, Syifa Dwi Ayu Salsabila Malinda Bara'a, Lubis Raka Budiman Rusli Budiman Rusli Chisan, Arrasya Ardelia Darto Miradhia Daud Zikri Dedi Sukarno Entang Adhi Muhtar Entang Adhi Muhtar Entang AM Fajar Ramadhan, Fajar Grace Monica Hendi Hendi Heru Nurasa Herwan Abdul Muhyi Ida Widianingsih Indriyani, Iin Irawati, Ira Iva Khopifatu S Jasmine Tiara Putri Herman Kalsum, Wa Ode Umi Karina Widya Aristy Kudus, Imanudin Lesmana Rian Andhika, Lesmana Rian Lusiana, Monica Marbun, Chintya Ruth Aprilya Marissa Marissa Mas Dadang Enjat Munajat Mas Halimah Muharam, Riki Satia Muhtar, Entang Adhy Myrna, Ryta Nazhira, Aura Zharfa Neneng Weti Isnawaty Neneng Zakiah Nina Karlina Nunung Runiawati, Nunung Poni Sukaesih Kurniati Putri, Almira Devita Putri, Mutiara Cahyaning Permadhani Putri, Ria Sari Putri, Shalfa Nabila R. Ira Irawati Rahman, Maharani Ratna Meisa Dai Rd Ahmad Buchari Regina Regina Renanda, Saeful Hidayat Rifayani, Helena Pelly Riki Satia Muharam Risa Rismawati Rita Myrna Rizki, Ghina Meilani Rusdiana, Neng Nurul Asri Sabilli, Husni Ibnu Saifu, Amirun Bonti Satia Muharam, Riki Setiawan, Desy Srinuryani Shintawati, Malikah Salmia Simbolon, Adventus Managam Sinta Ningrum Siti Noviyanti Slamet Usman Ismanto Sukmadewi, Rani Tandayu, Fais Viraniar Vivi Oktarina Wahidah, Idah Wardhani, Asyiffa Kusumah Wicaksono, Cahyo Adjie