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All Journal Journal of Economic, Bussines and Accounting (COSTING) RESLAJ: Religion Education Social Laa Roiba Journal
Annisa Rahmawati
Universitas Jenderal Achmad Yani
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Lingkungan Kerja Fisik Dan Pembinaan Disiplin Terhadap Motivasi Kerja Guru SMP Negeri 2 Jayakerta Karawang Annisa Rahmawati; R.M Juddy Prabowo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12048

Abstract

SMP Negeri 2 Jayakerta Karawang pada periode 2022-2023 mengalami tingkat kemangkiran guru yang tinggi hal ini mengindikasikan masih rendahnya motivasi kerja pada guru SMP Negeri 2 Jayakerta Karawang. Banyak elemen, termasuk lingkungan kerja fisik dan instruksi disiplin, yang memiliki dampak signifikan terhadap kemauan karyawan untuk bekerja. Penelitian ini bertujuan untuk menelaah pengaruh lingkungan kerja fisik dan pembinaan disiplin terhadap motivasi kerja guru SMP Negeri 2 Jayakerta Karawang, baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif, dengan pengumpulan data melalui penyebaran kuesioner kepada 36 guru sebagai responden. Data dianalisis menggunakan analisis regresi linier berganda dan koefisien determinasi dengan alat bantu program SPSS. Karakteristik fisik tempat kerja dan pembinaan disiplin terbukti berdampak positif pada motivasi karyawan sampai batas tertentu, menurut temuan penelitian. Motivasi di tempat kerja dipengaruhi oleh lingkungan kerja fisik dan pembinaan disiplin. Anggota staf di SMP Negeri 2 Jayakerta Karawang lebih tertarik pada pekerjaan mereka ketika mereka memiliki tempat kerja fisik yang mendukung dan mendapatkan bimbingan untuk menjaga disiplin.
Analisis Penerapan Penggunaan Aplikasi Coretax pada Pemerintah Kabupaten Sukabumi Annisa Rahmawati; Romli Romli
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11588

Abstract

The Indonesian government continues to promote the modernization of tax administration through digital systems, one of which is the Core Tax Administration System (Coretax). This system is expected to enhance efficiency, transparency, and tax compliance, including within the public sector. This study aims to analyze the implementation of the Coretax application in the administration and reporting of Monthly Tax Returns (SPT Masa) by regional government expenditure treasurers in the Sukabumi Regency Government, as well as to identify the challenges encountered during its implementation.This research adopts a qualitative approach using field studies and literature reviews. Data were collected through in-depth interviews with expenditure treasurers from several Regional Government Work Units (SKPD) and through document analysis related to tax reporting. Data analysis was conducted descriptively, referring to the Technology Acceptance Model (TAM) and the Slippery Slope Framework to examine user perceptions, system utilization, and implications for tax reporting compliance.The findings indicate that the implementation of Coretax in the Sukabumi Regency Government has not yet been fully optimized. Several challenges were identified, including system access disruptions, application instability, limited user understanding, and insufficient technical socialization and assistance. These issues have led to delays in Monthly Tax Return reporting, discrepancies in tax data, and obstacles in financial disbursement processes and revenue-sharing fund distribution. Nevertheless, Coretax demonstrates significant potential to support orderly tax administration if accompanied by system improvements and strengthened human resource capacity.The study concludes that the successful implementation of Coretax is influenced not only by technological aspects but also by user readiness, organizational support, and continuous assistance strategies. The results of this study are expected to provide valuable input for local governments and the Directorate General of Taxes in improving the implementation of Coretax within the public sector.
Co-Authors R.M Juddy Prabowo Romli Romli