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All Journal BUDGETING : Journal of Business, Management and Accounting KUNKUN Journal of Multidisciplinary Research
Moch Anas Kurniawan
Universitas PGRI Argopuro Jember, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Strategi Peningkatan PBB P2 terhadap Pendapatan Asli Daerah dengan Perspektif Wajib Pajak Moch Anas Kurniawan; Dwi Cahyono; Achmad Syahfrudin
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.868 KB) | DOI: 10.31539/budgeting.v1i2.778

Abstract

The purpose of this study is to analyze the effect of taxation sanctions, taxpayer attitudes, taxpayer awareness and tax knowledge in increasing Jember Regency Regional Revenue (PAD). This research is a quantitative research with a descriptive approach. A sample of 100 respondents was obtained by cluster sampling technique. Data were obtained using a questionnaire and analyzed using two analytical methods, namely quantitative descriptive analysis and trend analysis. The results showed that the obstacle experienced by the Jember Regency government was because PBB P2 was a new tax so that the local government experienced difficulties in its management, inadequate facilities and infrastructure and large costs, and human resources that were not optimal in providing services. The Jember Regency Government carries out three stages of strategy, namely the strategic planning stage, strategy implementation and strategy evaluation. Conclusion, tax sanctions have a significant and positive effect on the increase in PAD, attitudes of taxpayers, awareness of taxpayers, knowledge of taxation has no significant effect but has a positive influence on the increase in PAD in Kabupaten Jember. Keywords: PBB P2, Strategy, Taxpayer Sanctions, Taxpayer Attitudes, Taxpayer Awareness and Tax Knowledge.
The Role of Female Leadership in Enhancing School Performance (Case Study of SMK dr. Soebandi Jember) Taufan Dwi Susilo; Moch Anas Kurniawan; Fitri Ayu Suryani
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This study examines the role of female leadership in improving school performance at SMK dr. Soebandi Jember. The results indicate that the female principal at this school has a significantly positive impact on school performance through her unique and effective leadership style. The principal has a strong background in managing hospitals, pharmacies, and as a lecturer, which allows her to implement high standards in school management. In terms of human resource management, the principal categorizes teachers into two statuses: permanent teachers with additional structural duties and non-permanent teachers who only teach. This division facilitates control and monitoring of teacher performance through monthly reports that include lesson plans (RPP), teaching journals, attendance, and evaluations. In the aspect of learning, SMK dr. Soebandi Jember offers health-related study programs with strict student selection, including written tests and color blindness tests. The education is more focused on practical skills, supported by internship programs in collaboration with pharmacies, hospitals, and laboratories.Additionally, the principal fosters strong relationships with the healthcare and medical industries for student internship programs, enhancing student competencies in their respective fields. Collaborations have been established with various health and medical companies, including internship opportunities abroad, such as in Japan. Overall, female leadership at SMK dr. Soebandi Jember has successfully improved school performance through structured and innovative approaches in managing human resources, learning processes, and industry relations. This study demonstrates that female leadership has significant potential to bring about positive change and advancement in educational settings.
Co-Authors Achmad Syahfrudin Zulkarnnaeni Dwi Cahyono Fitri Ayu Suryani Taufan Dwi Susilo