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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Sigma : Journal of Economic and Business
Bakhtiar Abbas
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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URGENSI PERAN AGEN PERUBAHAN BIROKRASI DALAM MENINGKATKAN KINERJA APARATUR SIPIL NEGARA KANTOR IMIGRASI KELAS I TPI KENDARI Nur Laila Taslim; Bakhtiar Abbas; Ummy Kalsum
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1227

Abstract

The formulation of the problem of this research is how the urgency of the role of bureaucratic change agents in improving the performance of State Civil Apparatus Immigration Office Class I TPI Kendari. The purpose of this study was to determine the Urgency of the Role of Agents of Bureaucratic Change in Improving the Performance of Civil Servants of the Immigration Office Class I TPI Kendari. This type of research is descriptive qualitative in nature. Sources of research data are primary data and secondary data. Data collection techniques are in-depth interviews, literature studies and documentation. The results of the study show that the role of a change agent in an organization is very important in improving the performance of employees or employees. The roles of change agents at the Immigration Office Class I TPI Kendari include: 1) As a catalyst, that is, change agents provide confidence to all employees within their respective work units about the importance of changing work units towards a better work unit; 2) As a driver of change, namely the agent of change is tasked with encouraging and mobilizing employees to participate in changes towards a better work unit; 3) As a solution provider, namely a change agent tasked with providing alternative solutions to employees or leaders in the work unit environment who face obstacles in the process of changing the work unit towards a better work unit; 4) As a mediator, namely a change agent whose job is to help expedite the change process, especially solving problems that arise in the implementation of bureaucratic reform and fostering relationships between parties inside and outside the work unit related to the change process; and 5) As a liaison, namely the agent of change is tasked with connecting two-way communication between employees in the work unit environment and decision makers. The conclusion of the study is that the role of a change agent at the TPI Kendari Class I Immigration Office is very important in improving employee performance. Therefore it is hoped that this role can be increased.
Analysis of Value Added Tax Compliance and Tax Reporting (A Study At PT. Karya Lancar Mandiri Dinamika) Bucek Jalu Prasetyo Arjuna; Bakhtiar Abbas; Massayu Anastasya
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to analyze tax compliance and tax reporting of Value Added Tax. This study was conducted at PT. Karya Lancar Mandiri Dinamika. The Data collection techniques used are documentation and interview data from PT. Karya Lancar Mandiri Dinamika to obtain the required information. Based on the results of the study indicate that that compliance and reporting of Value Added Tax at PT. Karya Lancar Mandiri Dinamika is in accordance with Law Number 42 of 2009 concerning VAT and PPnBm both in terms of calculation and reporting of VAT Periodic Returns.
TRANSPARENCY AND EFFECTIVENESS IN MANAGING THE DIRECT CASH ASSISTANCE FOR VILLAGE FUNDS (BLTDD) IN THE VILLAGE OF BUNGINGKELA, SUBDISTRICT OF BUNGKU SELATAN, MOROWALI REGENCY Burhanuddin; Nita Hasnita; Bakhtiar Abbas
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.49497

Abstract

This study aims to investigate and analyze the transparency and effectiveness of the Direct Cash Assistance for Village Funds (BLTDD). The variables in this research consist of transparency and effectiveness. Data collection techniques in this study involve interviews and documentation. The informants in this research include the village head, village secretary, village treasurer, village consultative board (BPD) chairperson, and BLTDD recipients. The data analysis used in this study is a qualitative descriptive analysis. The results of this research indicate that transparency in the management of BLTDD in Bungingkela Village, Bungku Selatan Subdistrict, and Morowali Regency has not fully adhered to transparency principles. This is evidenced by the indicators of document availability and accessibility, as the Bungingkela Village government has not disseminated the list of potential BLTDD recipients. The effectiveness of BLTDD management in Bungingkela Village, Bungku Selatan Subdistrict, and Morowali Regency, assessed based on program comprehension, targeting accuracy, timeliness, goal achievement, and tangible changes, can be concluded to have been effectively implemented.
PENGARUH GAYA KEPEMIMPINAN DAN KEADILAN PROSEDURAL TERHADAP KOMITMEN ORGANISASIONAL PADA KANTOR DINAS KEBUDAYAAN & PARIWISATA KOTA KENDARI Muhammad Azhar; Bakhtiar Abbas
Sigma: Journal of Economic and Business Vol 6 No 1 (2023): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Gaya Kepemimpinan Dan Keadilan Prosedural Terhadap Komitmen Organisasional Pada Kantor Dinas Kebudayaan Dan Pariwisata Kota Kendari. Sebanyak 37 pegawai Dinas Kebudayaan Dan Pariwisata Kota Kendari. Berdasarkan kriteria penarikan sampel yang telah ditentukan, maka Dinas Kebudayaan Dan Pariwisata Kota kendari memenuhi persyaratan sebagai sampel dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah model regresi linear berganda. Pengolahan data dilakukan dengan menggunakan program aplikasi SPSS 20. Hasil penelitian ini menunjukan bahwa terkait Gaya Kepemimpinan dan Keadilan Prosedural secara simultan memberikan pengaruh positif dan signifikan terhadap Komitmen Organisasional. Variabel Gaya Kepemimpinan memiliki pengaruh positif dan signifikan terhadap Komitmen Organisasional. Variabel Keadilan Prosedural memiliki pengaruh positif dan signifikan terhadap Komitmen Organisasional. Abstrack This study aims to determine and analyze the influence of Leadership Style and Procedural Justice on Organizational Commitment at the Office of Culture and Tourism of Kendari City. A total of 37 employees of the Kendari City Culture and Tourism Office. Based on predetermined sampling criteria, the Kendari City Culture and Tourism Office met the requirements as a sample in this study. The data analysis technique used in this study is a multiple linear regression model. Data processing was carried out using the SPSS 20 application program. The results of this study indicate that related to Leadership Style and Procedural Justice simultaneously have a positive and significant influence on Organizational Commitment. Leadership Style Variable has a positive and significant influence on Organizational Commitment. The Procedural Justice variable has a positive and significant influence on Organizational Commitment.
Co-Authors Bucek Jalu Prasetyo Arjuna Burhanuddin Kalsum, Ummy Massayu Anastasya Muhammad Azhar Nita Hasnita Nur Laila Taslim