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All Journal Jurnal Akuntansi dan Perpajakan Publik (Jurnal Ilmu Administrasi) Ideas: Jurnal Pendidikan, Sosial dan Budaya
Ngabito, Dewi
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kepemimpinan Birokrasi dan Kompetensi terhadap Kinerja Pegawai Ngabito, Dewi; Pakaya, Idan I.
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 10 No 4 (2024): Ideas: Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v10i4.1918

Abstract

Leadership is a way for leaders to direct, encourage, and organize elements of a group or organization to achieve the desired goals, thereby improving employee performance to the maximum. This study aims to find out and analyze the influence of Bureaucratic leadership and competence on the performance of Employees at the North Gorontalo Regency Transmigration and Manpower Office. This study uses a quantitative method. The population as well as a sample of this study is all employees of the North Gorontalo Regency Transmigration and Manpower Office. Data analysis uses multiple regression. The results of the study show that bureaucratic leadership and competence affect the performance of employees at the North Gorontalo Regency Transmigration and Manpower Office both partially and simultaneously.
Exploration of the Readiness of Indonesian MSMEs in Facing Digital Taxes and Their Implications for Tax Justice Suleman, Nurjana; Ngabito, Dewi; Sholehah, Nur Lazimatul Hilma
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.14746

Abstract

The Indonesian government has adopted a digital tax policy in response to accelerating digital transformation aimed at increasing state revenue from digital economy transactions. However, this policy also brings new challenges for micro, small, and medium enterprises (MSMEs), which are the pillars of Indonesia's economy. This study examines the readiness of MSMEs in Indonesia to face digital taxation challenges and analyzes their impact on the perception of tax justice. This study uses a quantitative method with data collection through questionnaires. The population studied is MSMEs that use digital platforms in Gorontalo. Samples were selected using the purposive sampling method. The data analysis technique is a structural equation model (SEM) with Smart PLS 3.0 software. The study results show that understanding digital taxes and tax technology infrastructure positively affects digital tax compliance. In addition, understanding digital taxes also positively impacts the perception of digital taxes. However, tax technology infrastructure and digital tax compliance do not positively influence tax perception. The influence of understanding digital taxes and tax technology infrastructure on digital tax perceptions is largely mediated by digital tax compliance. Technology adaptation moderates the relationship between digital tax understanding and tax technology infrastructure to the perception of tax justice. However, the effect of technology adaptation moderation on the relationship between digital tax understanding and tax technology infrastructure and the perception of tax justice is insignificant.
Women's Empowerment Strategy Towards Gender Equality as an Effort to Encourage The Success of The SDGs in The 3T Region Ngabito, Dewi; Ibrahim, Rizkyanto; Sholehah, Nur Lazimatul Hilma
Publik : (Jurnal Ilmu Administrasi) Vol 14, No 1 (2025): June 2025
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/pjia.14.1.%p.2025

Abstract

Sustainable development in 3T (Disadvantaged, Frontier, Outermost) areas faces multidimensional challenges in realising gender equality. Conceptually, women's empowerment in disadvantaged areas requires a holistic approach that considers geographical, cultural, and structural aspects. In the policy context, various empowerment programmes so far still face obstacles in terms of effectiveness and sustainability. This study aims to analyze women's empowerment strategies in achieving gender equality as an effort to support the success of the Sustainable Development Goals (SDGs) in the 3T region. The urgency of this research stems from the fact that women in the 3T region face more complex challenges than those in other regions, including limited access to education, health services, and economic opportunities, which hinder the achievement of gender equality and sustainable development. This study employs a qualitative research method, specifically a case study approach, in North Gorontalo Regency, one of Indonesia's 3T regions. Data collection in this study was carried out through in-depth interviews, observation and document analysis. The results of this study show that inclusive and tailored women's empowerment strategies to local challenges can increase women's access to education, health and economic opportunities and strengthen their participation in decision-making. In addition, the use of digital technology has great potential in accelerating the empowerment process, although there are still infrastructure constraints. A more targeted and sustainable empowerment strategy is needed to promote gender equality and accelerate the achievement of the SDGs in the 3T region.
Co-Authors Ibrahim, Rizkyanto Nur Lazimatul Hilma Sholehah Pakaya, Idan I. Suleman, Nurjana