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All Journal Bussman Journal : Indonesian Journal of Business and Management EMaBi: Ekonomi Dan Manajemen Bisnis
MD. Sukamto
Universitas Yuppentek Indonesia
Economics, Econometrics & Finance

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PENGARUH PELAYANAN ONLINE TERHADAP KEMUDAHAN WAJIB PAJAK MEMBAYAR PBB DI KOTA TANGERANG Adwin Safarudin; MD. Sukamto
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 3 (2023): Bussman Journal | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i3.193

Abstract

The problem in this research is to see the effect of online services on the ease of taxpayers in paying land and building taxes in Tangerang City. Meanwhile, the aim is to prove the research hypothesis. Online services as an independent variable are measured using service principles, namely Transparency, Accountability, Conditionality, Participation, Equality of Rights, and Balance of Rights and Obligations. Meanwhile, the convenience of taxpayers is used as a dependent variable with the dimensions of ease in submitting Tax Returns Due, ease in paying, Compliance in calculations and ease in payment and arrears. Quantitative research methods were used to answer research problems using a research sample size of 100 respondents who were land and building tax payers in Tangerang City, taken randomly. Based on the results of the research analysis, information can be obtained related to testing the hypothesis, namely that there is a significant influence of online services on the ease of taxpayers in paying for land and buildings. The Tangerang City Regional Revenue Agency, as the provider of Land and Building Tax services, needs to provide outreach regarding the understanding of taxation to the public in Tangerang City, especially regarding the provisions relating to Land and Building Tax
Implementasi Sistem Pengelolaan Aset Tetap Dan Supplies Melalui Experiential Learning Program Pada PT. Midi Utama Indonesia. Tbk Syamsul Abdurohman; MD. Sukamto
EMaBi: Ekonomi Dan Manajemen Bisnis Vol. 4 No. 2 (2025): EMaBi: Ekonomi Dan Manajemen Bisnis
Publisher : Fakultas Bisnis

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

Abstract

Experiential Learning Program dirancang untuk memperkuat keterkaitan antara pembelajaran akademik dan praktik profesional di dunia industri. Penelitian ini bertujuan untuk menganalisis implementasi sistem pengelolaan aset tetap dan supplies pada PT Midi Utama Indonesia Tbk (Alfamidi) dalam kerangka pelaksanaan Experiential Learning Program. Penelitian menggunakan pendekatan deskriptif kualitatif dengan sumber data berupa logbook kegiatan magang, observasi langsung, dan dokumentasi prosedur kerja selama periode Oktober hingga Desember 2025. Hasil penelitian menunjukkan bahwa pengelolaan aset tetap dilakukan melalui sistem digital terintegrasi yang mencakup pencatatan biaya renovasi toko sebagai aset, pengelompokan aset berdasarkan kategori dan lokasi, perhitungan penyusutan sesuai masa manfaat, serta prosedur penjualan aset tidak terpakai melalui mekanisme P3AT yang melibatkan pengawasan internal. Pengelolaan supplies dilakukan melalui sistem administrasi dan pengendalian biaya operasional guna menjaga efisiensi dan akurasi pelaporan. Implementasi teknologi informasi mendukung transparansi, mempercepat proses dokumentasi, dan meningkatkan koordinasi antarunit kerja. Dari sisi pembelajaran, kegiatan Experiential Learning Program meningkatkan kompetensi teknis mahasiswa dalam administrasi aset dan rekonsiliasi data keuangan, serta mengembangkan kemampuan komunikasi, disiplin, dan tanggung jawab profesional. Temuan ini menunjukkan bahwa integrasi pengalaman kerja dalam kurikulum mampu menjembatani kesenjangan antara teori administrasi bisnis dan praktik operasional perusahaan ritel modern, sekaligus meningkatkan kesiapan kerja mahasiswa secara komprehensif.
Co-Authors Adwin Safarudin Syamsul Abdurohman