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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Entrepreneurship and Financial Technology
Akbar, Moh Abrori
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences

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Compliance Risk Management Tax Supervision of Village Government Agencies: Case Study of KPP Pratama Jember Akbar, Moh Abrori; Wibowo, Buddi
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i2.2884

Abstract

Research objective: This research aims to create a compliance risk map for village government agencies (IPDes) in KPP Pratama Jember, to inform monitoring and education priorities Method: In-depth interviews were conducted and analyzed qualitatively using thematic analysis to gain a deeper understanding of the phenomenon under study and machine learning techniques were utilized for data mapping Research findings: The resulting risk map categorized 14 IPDes as high-risk, prioritizing them for targeted supervision and intervention efforts. Practical implication: This research is expected to provide additional insights into the application of CRM to IPDes. The development of IPDes CRM needs to be considered by the Directorate General of Taxes (DGT) to be realized considering that no tool can be used to prioritize IPDes supervision. Furthermore, this study can be a trigger for the development of CRM at the national level, and village tax compliance can be a variable in the distribution of regional transfers Keywords: Compliance Risk Management, village government agencies (IPDes), village income and expenditure allocations (APBDes).
The Analysis of Corporate Strategy of PT SIG In Globalization Era Gito, Aditya; Zikri Soleha, Fazah; Akbar, Moh Abrori; Zahirah, Nabila Ghina; Syafitri, Sulistiani
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 2 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i2.517

Abstract

This paper analyzes the corporate strategy and globalization of PT Semen Indonesia (SIG), the largest cement company in Indonesia. This case study aims to understand how SIG develops its business, the strategies used in global expansion, as well as the structure, control, and corporate culture that support these globalization efforts. In addition, this paper also discusses SIG's corporate governance, ethics, social responsibility and sustainability practices. This research uses qualitative analysis with case studies as the main approach. Data was collected through literature review, company annual reports, and other secondary sources. The analysis shows that SIG has successfully implemented diversification and integration strategies, both horizontally and vertically, to strengthen its market position and increase profitability. The company has also expanded into the global market through acquisitions and strategic alliances, with a focus on the Southeast Asian market. In conducting its business, SIG upholds the values of good corporate governance, business ethics, social responsibility and sustainability. The company has received numerous awards for its commitment to these practices. This case study provides valuable insights for stakeholders in the cement industry and other multinational companies looking to expand their business globally.
Co-Authors Buddi Wibowo Gito, Aditya Syafitri, Sulistiani Zahirah, Nabila Ghina Zikri Soleha, Fazah