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All Journal Jurnal Manajemen Pelayanan Publik INFO ARTHA JURNAL PERSPEKTIF BEA DAN CUKAI AFRE Accounting Financial Review Kamaya: Jurnal Ilmu Agama Dinasti International Journal of Management Science Jurnal Penelitian Agama Hindu Jurnal Abdi Masyarakat Multidisiplin Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ar Ro'is Mandalika (Armada)
Satria Adhitama, Satria
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

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Analisis Nilai-nilai Kementerian Keuangan Berdasarkan Perspektif Agama-agama Dharmik Adhitama, Satria
Kamaya: Jurnal Ilmu Agama Vol 7 No 2 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/kamaya.v7i2.3155

Abstract

The Ministry of Finance of the Republic of Indonesia is a ministry that carries out an important function, namely managing state finances. There are five Ministry of Finance values ​​that must be adhered to by all employees in their attitudes and behavior, namely integrity, professionalism, synergy, service, and perfection. It is necessary to strengthen the values ​​of the Ministry of Finance among employees and officials of the Ministry of Finance so that every employee and official can apply the values ​​of the Ministry of Finance, one of which is through understanding the values ​​of the Ministry of Finance based on a religious perspective. This research aims to analyze the values ​​of the Ministry of Finance based on the perspective of religions, especially Dharmic religions, namely Hinduism, Buddhism and Confucianism. The approach used in this research is a qualitative and descriptive approach. The data collection method uses in-depth interviews and literature study. The results of this research show that the values ​​of the Ministry of Finance are contained in Hinduism which is spread in the Vedas and the Bhagavad-Gita. Buddhism also teaches a lot regarding the values ​​of the Ministry of Finance which are spread in various Suttas. Likewise with Confucianism, the values ​​of the Ministry of Finance are spread in various books in the Confucian religion.  
PENDAMPINGAN PENYUSUNAN PEMBUKUAN TRANSAKSI KEUANGAN UMKM PERKUMPULAN PECINTA SENI TARI (PPST) KENCANA MAS, JAKARTA Adhitama, Satria
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 2 (2024): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i2.1481

Abstract

Perkumpulan Pecinta Seni Tari Kencana Mas (PPST Kencana Mas) merupakan salah satu UMKM yang membuka jasa kursus tari tradisional. PPST Kencana Mas, awalnya kelompok kecil penggemar tari Bali, telah berkembang menjadi usaha mikro dengan 82 murid aktif dan lima pelatih. Pada 2020, PPST Kencana Mas memasuki dunia bisnis dengan menawarkan kursus berbayar, workshop, penjualan perlengkapan tari, dan jasa tari untuk berbagai acara, sesuai kriteria usaha mikro menurut Undang-Undang Nomor 20 Tahun 2008 tentang UMKM. Namun, PPST Kencana Mas menghadapi tantangan dalam pembukuan transaksi keuangan. Kurangnya pengetahuan dalam pencatatan keuangan menyebabkan ketidakpastian dalam mengetahui keuntungan atau kerugian usaha. Untuk mengatasi masalah ini, PKN STAN memberikan pendampingan dalam penyusunan pembukuan transaksi keuangan selama enam bulan dari Mei hingga Oktober 2023. Tujuan pendampingan ini adalah untuk meningkatkan keterampilan pengelolaan keuangan UMKM PPST Kencana Mas secara transparan dan akuntabel.Pendampingan ini diharapkan dapat membantu PPST Kencana Mas mengelola keuangan dengan lebih baik, meminimalisasi risiko kehilangan aset, dan memastikan keberlanjutan usaha. Program ini melibatkan tiga tahap: persiapan, pelaksanaan penyusunan pembukuan transaksi, dan pendampingan serta evaluasi.
Analisis Keharmonisan Antara Agama Hindu Dan Buddha Pada Candi Jawi Adhitama, Satria
Jurnal Penelitian Agama Hindu Vol 7 No 3 (2023)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/jpah.v7i3.2461

Abstract

The phenomenon of intolerance and conflict with religious nuances is currently commonly found in the lives of Indonesian people. Even though the temples describe the life of the Archipelago in harmony between adherents of religions, one of which is the Jawi Temple. This research aims to dig deeper into the harmony between the Shiva religion (Hindu) and Buddhism in Jawi Temple. A qualitative descriptive approach is an approach used with a constructionist strategy that describes in detail about Jawi Temple which is a symbol of harmonization of Hinduism and Buddhism. Data collected by interview, observation, and documentation. The selection of informants or research subjects was carried out purposively. Evidence that Jawi Temple is a symbol of harmony between Hinduism and Buddhism is that in Jawi Temple there are statues of Hinduism, namely the statues of the God Tri Murti (Brahma, Vishnu, Shiva), Lord Ganesha, Goddess Durga, Ardhanari, and Kalki. Besides that, there are mythological animals from Hinduism, namely Kala and Makara. Buddhism is represented by a stupa at the top of the temple and there was once an Aksobhya  statue in Jawi Temple. The relief on Jawi Temple tells of Prince Sutasoma who is proposing to Princess Candrawati. Prince Sutasoma is a prince from the Astina Kingdom of India who is Buddhist but respects Hinduism very much. In the reliefs of Jawi Temple there are also images of Shiva (Hindu) and Buddhist people living peacefully and peacefully while studying together. So, the value that can be taken from Jawi Temple is the strong value of tolerance between Shiva (Hindu) and Buddhist religions. The implication of this research is to strengthen the spirit of tolerance for diversity in Indonesia and one of the factors that determines tolerance in a society is the policies adopted by moderat leaders.
ANALYSIS OF FINANCIAL PERFORMANCE USING ECONOMIC VALUE ADDED (EVA) AND MARKET VALUE ADDED (MVA) APPROACH OF STATE-OWNED BANKS (BUMN) LISTED ON INDONESIA STOCK EXCHANGE Adhitama, Satria; Abdul Muis, Muhammad
Dinasti International Journal of Management Science Vol. 3 No. 1 (2021): Dinasti International Journal of Management Science (September - October 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i1.978

Abstract

This study aims to analyze financial performance using Economic Value Added (EVA) and Market Value Added (MVA) approaches of state owned Banks (BUMN) listed on Indonesia Stock Exchange. The research methodology used qualitative descriptive research. The objects of this study are the state owned Banks (BUMN) listed on Indonesia Stock Exchange 2016-2018. The data collection techniques used are secondary data and panel data. The analysis techniques used are by calculating Economic Value Added (EVA) and Market Value Added (MVA). The results of this study indicate that the financial performance of the state owned Banks (BUMN) listed on Indonesia Stock Exchange 2016-2018 in terms of Economic Value Added (EVA) has good financial performance because the Economic Value Added value always more than zero (EVA> 0). In terms of Market Value Added (MVA), in 2016 Bank BNI had negative MVA value (MVA <0) then in 2017 and 2018.BNI Bank had positive MVA value (MVA> 0). BRI and Mandiri Bank had positive MVA value (MVA> 0) in 2016-2018. BTN Bank in 2016-2018 had negative MVA (MVA <0).
Era Baru Program Relawan Pajak: Pemanfaatan Media Sosial dalam Penyuluhan Pajak Asqolani, Asqolani; Adhitama, Satria; Johantri, Bagas
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 6 No 2 (2024): Edisi November
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v6i2.2448

Abstract

Penggunaan media sosial dalam penyuluhan pajak menjadi fenomena dalam upaya meningkatkan kepatuhan pajak. Penduduk Indonesia cukup banyak yang merupakan penduduk produktif berusia 15-64 tahun, yang termasuk Generasi Z (Gen Z). Generasi Z, yang lahir di era internet, dapat dimanfaatkan oleh Direktorat Jenderal Pajak (DJP) sebagai relawan pajak. Mereka dapat membantu menyebarkan materi pendidikan perpajakan melalui teknologi internet serta memberikan bantuan dalam pengisian SPT Tahunan PPh Orang Pribadi di berbagai lokasi seperti Kantor Pelayanan Pajak (KPP), kantor wilayah DJP, dan tempat lain yang memerlukan. Tujuan dari pengabdian ini adalah untuk mendukung DJP dalam meningkatkan kepatuhan dan pemahaman masyarakat tentang perpajakan, terutama dalam pengisian SPT Tahunan PPh Orang Pribadi. Program relawan pajak diharapkan dapat secara aktif menyebarkan informasi melalui berbagai platform media sosial seperti Instagram, Facebook, Twitter, YouTube, TikTok, atau Spotify, sehingga generasi muda yang produktif dapat dengan mudah mengakses informasi mengenai pajak. 
Integration of Religious Values in Cultural Education to Improve the Character of the Young Generation Adhitama, Satria; Fajrin, Fajrin
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 2 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i2.4688

Abstract

Character education is the main foundation in the formation of human resources with integrity amidst the challenges of globalization and the moral crisis of the younger generation. This article examines how the integration of religious values ​​in cultural education can be an effective strategy to strengthen the character of the younger generation of Indonesia. This research was conducted through a qualitative approach based on literature studies from 10 relevant national and international scientific articles. The findings show that the integration of religious values ​​and local culture can create a deep educational ecosystem, not only in the cognitive aspect, but also touching the affective and spiritual realms of students. In a formal environment, these values ​​are integrated through the curriculum, school culture, and contextual learning methods based on local wisdom. Meanwhile, in a non-formal environment, teaching practices based on religious communities, Islamic boarding schools, and madrasas play an important role in the formation of students' social and spiritual character. This article also highlights the importance of role models and environmental consistency in making religious and cultural values ​​an integral part of students' lives. The results of this study recommend a character education model that is integrated with the nation's cultural and religious identity as a holistic approach in responding to the moral challenges of the younger generation, while supporting the vision of Indonesia Emas 2045.
Review of the Fund Disbursement Process at the Public Service Agency of the Politechnic of State Finance STAN (Case Study of Teaching Honorarium Payment in 2023) Adhitama, Satria; Uliansyah, Beta Andri Anggiano; Bartholdi, Bayu Augustee; Yhoganjaya, Yhoganjaya
Jurnal Manajemen Pelayanan Publik Vol 9, No 2 (2025): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v9i2.62032

Abstract

The implementation of training at the Politechnic of State Finance STAN (PKN STAN) has led to administrative issues, particularly in the form of delayed honorarium payments to trainers. This delay not only affected the financial situation of the trainers but also had the potential to lower motivation and reduce the quality of teaching. This study aims to explore the process of disbursing funds to the public service agency at the Politechnic of State Finance STAN (PKN STAN), specifically regarding the payment of honorariums in the 2023 budget year. A qualitative approach was used, with data collected through in-depth interviews with individuals directly involved in the honorarium disbursement process. The results revealed that the delay in payments was caused by limited human resources in the Service and Business Development Unit, which handles business services. The increased number of trainings was not matched by adequate staff, leading to delays in processing administrative documents. Additionally, the business process burdened a single officer with all stages of training, causing an imbalance in workload and further delays. The study recommends adding more staff and improving the business process by separating tasks before and after training to enhance the efficiency of honorarium disbursement.
Co-Authors Asqolani, Asqolani Bartholdi, Bayu Augustee Dwi Cahyo, Ryan Putra Dwi Rahma Ramadani Aulia, Dwi Rahma Ramadani Fajrin, Fajrin Johantri, Bagas Muis, Muhammad Abdul Pardede, Tobias Kevin Salurante, Gerry Tella Suranta, Tomy Telaumbanua, Brian Viki Satriawan Uliansyah, Beta Andri Anggiano Yhoganjaya, Yhoganjaya