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All Journal JURNAL SIMETRIK Economics and Digital Business Review RESTITUSI : Jurnal Riset Perpajakan Veteran Economics, Management & Accounting Review
Breemer, Jacob
Unknown Affiliation
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak hamid, ahmad; Sultraeni, Wiwin; Fitriadi, fitriadi; Breemer, Jacob
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.195

Abstract

This study aims to examine the effect of tax knowledge, service quality and satisfaction level on taxpayer compliance with e-filling users. The data in this study were obtained from taxpayers registered at the North Makassar KPP Pratama who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 100 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the variables of tax knowledge, service quality and satisfaction level had a positive and significant effect on taxpayer compliance with e-filling users.
STRATEGI PENGEMBANGAN PANTAI DALAM MENDUKUNG PELESTARIAN LINGKUNGAN PESISIR DI DESA TAWIRI KECAMATAN TELUK AMBON KOTA AMBON LILIPORY, ISAK LILIPORY, S.T., M.T; Breemer, Jacob
JURNAL SIMETRIK Vol 15 No 1 (2025): JUNI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/js.v15i1.2967

Abstract

This study aims to analyze the development strategy of Tawiri Beach, located in Teluk Ambon District, Ambon City, in supporting coastal environmental conservation using a SWOT analysis approach combined with civil engineering perspectives. Tawiri Village has significant natural potential, strong community support, and a strategic geographic location. The SWOT analysis resulted in a total score of 3.66, positioning the area within the aggressive (Strength–Opportunity) quadrant. This indicates that the development strategy should focus on maximizing internal strengths and external opportunities. The application of civil engineering plays a crucial role in ensuring that tourism development aligns with the principles of environmental sustainability. Key recommendations include the construction of basic infrastructure such as access roads, pedestrian walkways, gazebos, and sanitation facilities using environmentally friendly materials and designs that can withstand coastal climate conditions. In addition, it is essential to implement coastal protection structures such as revetments, natural breakwaters, and shoreline vegetation to mitigate abrasion risks and maintain shoreline stability. Furthermore, the strategy involves designing a coastal spatial plan based on zoning principles, dividing the area into conservation zones, tourism activity zones, and supporting infrastructure zones. Through this approach, beach development not only enhances tourism attractiveness but also promotes comprehensive environmental preservation. The results of this study are expected to serve as a foundation for local government and community stakeholders in planning and implementing sustainable coastal tourism development in Tawiri Village, combining ecological awareness with appropriate civil engineering solutions. Keywords: SWOT, beach development, civil engineering, environmental conservation, Tawiri Village, Ambon.
Perkembangan Organizational Performance Pada Industri Perhotelan Di Kota Kendari Dilihat Dari Aspek Absorptive Capacity, Organizational Innovation Dan Strategic Agility Hamzah, Hamzah; Sulastini, Sulastini; Resky, Kartika; Breemer, Jacob
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini merupakan penelitian kuantitatif dengan tujuan untuk mengkaji perkembangan organizational performance pada industri perhotelan di Kota Kendari dilihat dari perubahan-perubahan pada aspek absorptive capacity, organizational innovation dan strategic agility terhadap. Sampel yang digunakan adalah 57 responden yang berasal dari 19 Hotel terpilih secara sengaja dan diwakili oleh 3 orang dari unit kerja yang berbeda. Penelitian ini menggunakan kuesioner dan data dioleh dengan menggunakan analisis regresi linear berganda. Hasil analisis diperoleh bahwa perkembangan organizational performance pada Industri Perhotelan di Kota Kendari disebabkan oleh perubahan Absorptive Capacity, organizational innovation dan strategic agility secara simultan dengan Tingkat signifikansi yang lebih kecil dari 0,05. Secara partial, ditemukan adanya pengaruh yang positif dan signifikan dari variabel Absorptive Capacity, organizational innovation dan strategic agility yang berarti bahwa Absorptive Capacity, organizational innovation dan strategic agility, masing-masing memiliki kontribusi yang positif dan signifikan dalam perkembangan industri perhotelan di Kota Kendari.
Impementasi Pengendalian Internal Untuk Peningkatan Kinerja Aparatur Sipil Negara Kabupaten Bombana Breemer, Jacob
Veteran Economics, Management, & Accounting Review Vol 3 No 2 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i2.12162

Abstract

This paper aims to determine and analyze the implementation of the government internal control system (SPIP) in improving the performance of the State Civil Apparatus (APBN) at the Bombana Regency Regional Revenue Agency (BPRD). This qualitative research uses a descriptive case study. Five informants, consisting of the Head of the Agency, the Secretary, the Head of the Economic Sub-Division, and the Head of the General Affairs and Personnel Sub-Division of the Bombana Regency Regional Revenue Agency, assisted in the completion of this thesis. Data collection techniques used were observation, interviews, and documentation. The data analysis technique used was an interactive qualitative model. The results of the study indicate that the implementation of the Government Internal Control System at the Bombana Regency Regional Revenue Agency, in accordance with Government Regulation Number 60 of 2008, aims to improve employee performance by prioritizing effective and efficient activities, creating reliable work reports, securing the assets of the Bombana Regency Regional Revenue Agency to support employee performance, and increasing compliance with applicable laws and regulations within the Bombana Regency Regional Revenue Agency.   Keywords: Government Internal Control System, ASN Performance.       ABSTRAK Tulisan ini bertujuan untuk mengetahui dan menganalisis Implementasi sistem pengendalian internal pemerintah (SPIP) dalam meningkatkan kinerja Aparatur Sipil Negara Badan Pendapatan Daerah Kabupaten Bombana. Penelitian kualitatif ini menggunakan studi kasus deskriptif. Informan penelitian berjumlah lima orang, terdiri dari Kepala badan, sekretaris, kasubag ekonomi, kasubag umum dan kepegawaian Badan Pendapatan Daerah  Daerah Kabupaten Bombana telah membantu penyelesaian penulisan tesis ini.. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah analisis kualitatif model interaktif Hasil penelitian menunjukkan bahwa Implementasi Sistem Pengendalian Internal Pemerintahan pada Badan Pendapatan an Daerah Kabupaten Bombana mengacu pada peraturan pemerintah nomor 60 Tahun 2008 ditujukan untuk meningkatkan kinerja pegawai dengan mengutamakan kegiatan yang efektif dan efisien, membuat lapora kerja yang diandalkan, mengamankan aset Badan Pendapatan Daerah Kabupaten Bombana dalam menunjang kinerja pegawai dan meningkatkan ketaatan terhadap peraturan perundang-undangan yang berlaku di lingkup Badan Pendapatan Daerah Kabupaten Bombana Kata Kunci. Sistem Pengendalian Internal Pemerintahan, Kinerja ASN
Co-Authors Ahmad Hamid, Ahmad Fitriadi Fitriadi Hamzah Hamzah LILIPORY, ISAK LILIPORY, S.T., M.T Resky, Kartika Sulastini, Sulastini Sultraeni, Wiwin