Garuda - Garba Rujukan Digital

Bandung Sadayana: Partisipasi Digital Masyarakat Kota Bandung dalam Membangun Smart City Putri Haryani; Naila Triandaya Putri; Lina Miftahul Jannah
VISA: Journal of Vision and Ideas Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.5833

The digital era has changed interactions between government and society, especially through wider digital participation and easy access through digital media. Community participation in this context can take the form of decision analysis, involving a process of deliberation and decision structuring to understand community preferences and perspectives. However, this participation is often limited to the later stages of the policy cycle, reducing the public's contribution to policy formation. This research focuses on the digital participation of the people of Bandung City, which is increasingly active through initiatives such as Bandung Sadayana. This platform, through features like Badami Forum, enables citizens to contribute to the development of the city. In the context of smart city development, Bandung faces challenges such as uneven socialization, lack of understanding of the smart city roadmap, and limited infrastructure. The effectiveness of community participation is influenced by a number of factors, including active involvement in planning forums, information transparency, effective communication, and the quality of policy implementation. Recommendations involve expanding digital participation through outreach campaigns, increasing transparency and communication, and focusing on the quality of project implementation.

The Financial Reporting in the Public Sector: Implementing the SAKTI System at Indonesia’s Ministry of Finance Putri Haryani; Wastiqah, Adya Anindya; Tsabitah, Haura Ha'ilah; Marulak, Jeremiah Noah; Rafita Dwi Noviyanti; Risma Kusuma; Rizky Ramarif Kuntara
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 6 No 3 (2025): Jurnal Bisnisman: Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/bisnisman.v6i3.294

The complexity of financial management within the public sector requires accountability and sound governance to be ensured by a strong, transparent reporting system. This study seeks to probe the financial reporting system inside Indonesia’s Ministry of Finance since it uses the SAKTI system as one tool that increases efficiency and meets government rules. Data were gathered through observation, document analysis, and online interviews with staff members of the Secretariat General of the Ministry of Finance since they used a qualitative approach. The study finds that entities conduct financial reporting through a structured as well as phased manner. UAKPA starts with the data entry, and then UAPA prepares the report for them. Key policies like PMK 22/PMK.05/2022, PMK 232/PMK.05/2022, along with SOPs from PMK 131/PMK.01/2015 support the integrated use of the SAKTI application and SPAN. Such financial statements included things like the LRA, LPSAL, Balance Sheet, LO, LPE, LAK, and CaLK. Show to the effect that you adhere to Government Accounting Standards (SAP). This research conveys just a key message. The key message from this research is that the Ministry's reporting practices represent a model of integration, accountability, and transparency in public financial management that can serve as a reference for other government institutions.

The Financial Reporting in the Public Sector: Implementing the SAKTI System at Indonesia’s Ministry of Finance Putri Haryani; Wastiqah, Adya Anindya; Tsabitah, Haura Ha'ilah; Marulak, Jeremiah Noah; Rafita Dwi Noviyanti; Risma Kusuma; Rizky Ramarif Kuntara
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 6 No 3 (2025): Jurnal Bisnisman: Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/bisnisman.v6i3.294

The complexity of financial management within the public sector requires accountability and sound governance to be ensured by a strong, transparent reporting system. This study seeks to probe the financial reporting system inside Indonesia’s Ministry of Finance since it uses the SAKTI system as one tool that increases efficiency and meets government rules. Data were gathered through observation, document analysis, and online interviews with staff members of the Secretariat General of the Ministry of Finance since they used a qualitative approach. The study finds that entities conduct financial reporting through a structured as well as phased manner. UAKPA starts with the data entry, and then UAPA prepares the report for them. Key policies like PMK 22/PMK.05/2022, PMK 232/PMK.05/2022, along with SOPs from PMK 131/PMK.01/2015 support the integrated use of the SAKTI application and SPAN. Such financial statements included things like the LRA, LPSAL, Balance Sheet, LO, LPE, LAK, and CaLK. Show to the effect that you adhere to Government Accounting Standards (SAP). This research conveys just a key message. The key message from this research is that the Ministry's reporting practices represent a model of integration, accountability, and transparency in public financial management that can serve as a reference for other government institutions.

Pemanfaatan Media Pembelajaran Interaktif Berbasis Canva untuk Meningkatkan Hasil Belajar Matematika Siswa Sekolah Dasar Dwi Tristina; Putri Haryani; Agustia Nur Kumala Dewi; Gio Dwi Ferdinan; Muhammad Dito Rivaldi
Journal of Humanities, Social Sciences, and Education Vol. 1 No. 10 (2025): Edisi Desember 2025
Publisher : FKIP UNSULTRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/jhuse.v1i10.521

This study aims to examine the effectiveness of using interactive learning media based on Canva in improving elementary school students’ mathematics learning outcomes. The research employed a literature review method with a qualitative descriptive approach through an in-depth analysis of various scientific sources, including journals, books, conference proceedings, and relevant previous studies. The findings show that Canva helps teachers visualize abstract mathematical concepts into more concrete, engaging, and easily understandable forms for students. This interactive media has also been proven to enhance students’ motivation, engagement, and active participation throughout the learning process. Moreover, Canva supports the development of essential 21st-century skills, such as critical thinking, creativity, collaboration, and communication (4C), which are highly needed in the digital era. Although challenges such as limited internet access and teachers’ digital competence still exist, these obstacles can be minimized through training and the optimal use of Canva’s free features. Overall, Canva serves as an effective, innovative, and relevant digital learning tool aligned with the Merdeka Curriculum in improving elementary students’ mathematics learning outcomes.

Efektivitas, Kontribusi, dan Strategi Kebijakan Berbasis Fishbone pada Pajak atas Makanan dan/atau Minuman, Jasa Perhotelan, serta Jasa Kesenian dan Hiburan dalam Mendukung PAD Jakarta Edietha Marshanda Putri; Hafifah Nasution; Putri Haryani
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2428

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

Analisis Efektivitas, Kontribusi, dan Strategi Optimalisasi Pajak Restoran dan Pajak Hotel dalam Mendukung Pendapatan Asli Daerah Kota Bogor Nazira Yuniar Asri Yanti; Hafifah Nasution; Putri Haryani
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2434

This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

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