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<![CDATA[PENGARUH KUALITAS PELAYANAN, SANKSI DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB DI MOJOSONGO ]]>
<![CDATA[Fadjar Harimurti, Tri Mustika, Suharno &]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[This study aims to determine the effect of the quality of tax services, tax penalties and awareness of taxpayers on tax compliance in the payment of property tax. This research is quantitative data collection techniques such as questionnaires and literature study. Analysis of data using multiple linear regression analysis with calculations using SPSS version 21. Partial results of the analysis we concluded that the quality of tax services and a significant positive effect on tax compliance. tax penalties and significant positive effect on tax compliance and taxpayer awareness of positive and significant impact on tax compliance. The results of simultaneous analysis we concluded that the quality of tax services, tax penalties and compulsory awareness positive and significant impact on tax compliance. The results of the analysis of the coefficient of determination obtained value of Adjusted R Square = 0.480 means known that the influence exerted by the independent variable is the quality of tax services, tax penalties and awareness of tax payers by 48% while the remaining 52% is influenced by other variables outside variables studied.Keywords: quality of tax services, tax penalties, awareness of the taxpayer, the taxpayer compliance]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM TIRTA MAKMUR KABUPATEN SUKOHARJO BERDASARKAN KEPUTUSAN MENTERI DALAM NEGERI NO. 47 TAHUN 1999 ]]>
<![CDATA[Fadjar Harimurti, Endah Tri Winarni, Djoko Kristianto &]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[The purpose of this research is to analyze the level of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo during the fiscal year 2013-2014 based on Kepmendagri No. 47 in 1999. Research methods method using case studies in PDAM Tirta Makmur Kabupaten Sukoharjo, the types of data the data used was qualitative and quantitative data, the source data used the data of second. Method of data collection used documentation. Technique of data analysis using quantitative descriptive analysis that is doing the financial performance assessment calculation PDAM Tirta Makmur Kabupaten Sukoharjo based on the decision of the Minister of the Interior No. 47 in 1999. The research results obtained the conclusion that the assessment of the financial performance at the PDAM Tirta Makmur Kabupaten Sukoharjo 2013 obtained a score of 49 and in 2014 acquired a score of 45 are on the range of value of more than 42, it means including the criteria well. Thus the assessment of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo based on decision letter of the Minister of the Interior No. 47 of 1999 on guidelines for the assessment of financial performance TAPS issued by Minister of the Interior based on the decision letter of the Minister of the Interior No. 47 in 1999 entered the category very well.Keywords: financial performance, financial ratio]]>
<![CDATA[Evaluasi Program Keluarga Berencana pada Era Desentralisasi di Kuningan Jawa Barat ]]>
<![CDATA[Suparman, Nanang]]>;
<![CDATA[Sakti, Fadjar Tri]]>;
<![CDATA[Engkus, Engkus]]>
<![CDATA[ JPPUMA Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Vol 6, No 2 (2018): Desember ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jppuma.v6i2.1781
<![CDATA[The Family Planning Program (KB) run by the Kuningan district government is an important part of the implementation of good governance so it is feasible to be evaluated to find out the achievement of the program to establish a prosperous small family through caring and community participation in the maturity aspects of marriage, birth control, and fostering family resilience, which has a positive effect on the Human Development Index (HDI). This study analyzes four aspects of evaluation according to the CIPP evaluation model (Context Input Process Poduct), which includes aspects i) context evaluation; ii) evaluation of inputs; iii) process evaluation; and iv) product evaluation. This study uses a descriptive-qualitative method with primary data in the form of interviews and secondary data in the form of relevant documents. The results showed the active role of the community / volunteer groups in family planning services, the availability of human resources, funding, time of implementation, but in the absence of indicators of success, the absence of SOPs on process evaluation and product evaluation could not be a clear input. in the cycle of the overall family planning program.]]>
<![CDATA[Responsiveness of Local Governance Anticipating Industrialization Impact on The Environment in Subang Regency ]]>
<![CDATA[Juana, Tedi]]>;
<![CDATA[Suparman, Nanang]]>;
<![CDATA[Sakti, Fadjar Tri]]>
<![CDATA[ Jurnal Magister Administrasi Publik Vol 1 No 2 (2021): September ]]>
Publisher : <![CDATA[Program Studi Magister Administrasi Publik ]]>
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DOI: 10.31629/jmap.v1i2.3668
<![CDATA[Subang Regency is one of the strategic places in West Java, Indonesia was projected as an industrial area around 11.250 Ha, which will potentially cause environmental damage. Assuredly Subang Regency’s Government as the leading sector that closes to the industrial estate project should respond to the environmental damage issue properly and responsively. This study analyzes the characteristic of stakeholders' behavior to facing and preventing industrial impact in the period 2020-2021 based on several regulations. Therefore, this research aims to describe the responsiveness of the stakeholders to facing environmental issues caused by the construction of the industrial estate, which was analyzed using the responsiveness theory by (Ansoff et al., 2019). This research used a descriptive method with a qualitative approach. The data were collected for 4 months using purposive sampling with observation, interview, and literature and analyzed by (Milles et al., 2014) technic including data reduction, display data, and drawing conclusions or verification during collecting data and after collecting data. The study showed that Subang Regency’s Government as the leading sector has a good competence in the human resources but needs to develop in the organizational climate and capacity to collaborate and innovate so that the environmental damage issue can be maintained and resolved properly]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN, SANKSI DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB DI MOJOSONGO ]]>
<![CDATA[Tri Mustika, Suharno & Fadjar Harimurti]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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Full PDF (209.536 KB)
<![CDATA[This study aims to determine the effect of the quality of tax services, tax penalties and awareness of taxpayers on tax compliance in the payment of property tax. This research is quantitative data collection techniques such as questionnaires and literature study. Analysis of data using multiple linear regression analysis with calculations using SPSS version 21. Partial results of the analysis we concluded that the quality of tax services and a significant positive effect on tax compliance. tax penalties and significant positive effect on tax compliance and taxpayer awareness of positive and significant impact on tax compliance. The results of simultaneous analysis we concluded that the quality of tax services, tax penalties and compulsory awareness positive and significant impact on tax compliance. The results of the analysis of the coefficient of determination obtained value of Adjusted R Square = 0.480 means known that the influence exerted by the independent variable is the quality of tax services, tax penalties and awareness of tax payers by 48% while the remaining 52% is influenced by other variables outside variables studied.Keywords: quality of tax services, tax penalties, awareness of the taxpayer, the taxpayer compliance]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM TIRTA MAKMUR KABUPATEN SUKOHARJO BERDASARKAN KEPUTUSAN MENTERI DALAM NEGERI NO. 47 TAHUN 1999 ]]>
<![CDATA[Endah Tri Winarni, Djoko Kristianto & Fadjar Harimurti]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 1 (2016): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
Show Abstract
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Full PDF (187.871 KB)
<![CDATA[The purpose of this research is to analyze the level of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo during the fiscal year 2013-2014 based on Kepmendagri No. 47 in 1999. Research methods method using case studies in PDAM Tirta Makmur Kabupaten Sukoharjo, the types of data the data used was qualitative and quantitative data, the source data used the data of second. Method of data collection used documentation. Technique of data analysis using quantitative descriptive analysis that is doing the financial performance assessment calculation PDAM Tirta Makmur Kabupaten Sukoharjo based on the decision of the Minister of the Interior No. 47 in 1999. The research results obtained the conclusion that the assessment of the financial performance at the PDAM Tirta Makmur Kabupaten Sukoharjo 2013 obtained a score of 49 and in 2014 acquired a score of 45 are on the range of value of more than 42, it means including the criteria well. Thus the assessment of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo based on decision letter of the Minister of the Interior No. 47 of 1999 on guidelines for the assessment of financial performance TAPS issued by Minister of the Interior based on the decision letter of the Minister of the Interior No. 47 in 1999 entered the category very well.Keywords: financial performance, financial ratio]]>
<![CDATA[Evaluasi Program Keluarga Berencana pada Era Desentralisasi di Kuningan Jawa Barat ]]>
<![CDATA[Nanang Suparman]]>;
<![CDATA[Fadjar Tri Sakti]]>;
<![CDATA[Engkus Engkus]]>
<![CDATA[ JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik UMA (Journal of Governance and Political Social UMA) Vol 6, No 2 (2018): Desember ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jppuma.v6i2.1781
<![CDATA[The Family Planning Program (KB) run by the Kuningan district government is an important part of the implementation of good governance so it is feasible to be evaluated to find out the achievement of the program to establish a prosperous small family through caring and community participation in the maturity aspects of marriage, birth control, and fostering family resilience, which has a positive effect on the Human Development Index (HDI). This study analyzes four aspects of evaluation according to the CIPP evaluation model (Context Input Process Poduct), which includes aspects i) context evaluation; ii) evaluation of inputs; iii) process evaluation; and iv) product evaluation. This study uses a descriptive-qualitative method with primary data in the form of interviews and secondary data in the form of relevant documents. The results showed the active role of the community / volunteer groups in family planning services, the availability of human resources, funding, time of implementation, but in the absence of indicators of success, the absence of SOPs on process evaluation and product evaluation could not be a clear input. in the cycle of the overall family planning program.]]>
<![CDATA[Implikasi Kebijakan Penetapan Calon Tunggal Pada Pemilihan Umum Kepala Daerah terhadap Partisipasi Pemilih di Kabupaten Tasikmalaya ]]>
<![CDATA[Engkus Engkus]]>;
<![CDATA[Nanang Suparman]]>;
<![CDATA[Fadjar Trisakti]]>;
<![CDATA[Firda Lestari]]>
<![CDATA[ Politicon : Jurnal Ilmu Politik Vol 1, No 1 (2019): Politicon : Jurnal Ilmu Politik ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati ]]>
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DOI: 10.15575/politicon.v1i1.5363
<![CDATA[Masalah utama dalam penelitian ini adalah partrisipasi pemilih pada pemilhan kepada daerah di kabupatyen Tasikmalaya menurun. Hal ini dimungkinkan karena ketiadaan calon yang memiliki potensi kekuatan yang besar untuk menyaingi calon tunggal tersebut, adanya kekosongan hukum (Rechtvacum) dengan lemahnya regulasi tentang pilkada yang diikuti oleh calon tunggal yang berimplikasi pada rencana penundaan pelaksanaan pilkada, partai politik dan gabungan partai politik tidak mau mengusulkan pasangan calon dengan tujuan agar pemilihan kepala daerah di daerah tertentu tidak dapat terlaksana dan ditunda ke pemilihan serentak selanjutnya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Asosiatif. Hasil perhitungan yang diperoleh terhitung dimensi ukuran dan tujuan, sumberdaya, karakter agen pelaksana, disposisi, komunikasi, dan lingkungan Kebijakan Penetapan Calon Tunggal pada Pemilihan Kepala Daerah terhadap Partisipasi Pemilih di Kabupaten Tasikmalaya memperoleh secara parsial terdapat pengaruh yang signifikan. Dengan demikian disimpulkan bahwa masih belum optimalnya beberapa indikator dari dimensi implementasi kebijakan seperti karakter agen pelaksana penyelenggara yang secara langsung mempengaruhi partisipasi masyarakat partisipasi, lalu dalam komunikasi dan cara pelaksana memberikan sikap dalam menerima hasil dari penyelenggaraan yang belum sesuai dengan apa yang masyarakat rasakan.]]>
<![CDATA[MODEL TATA KELOLA BADAN USAHA MILIK DESA (BUMDes) DI DESA LUMBUNGSARI KECAMATAN LUMBUNG KABUPATEN CIAMIS ]]>
<![CDATA[Engkus Engkus]]>;
<![CDATA[Nanang Suparman]]>;
<![CDATA[Fadjar Tri Sakti]]>
<![CDATA[ Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 3 (2020): Kumawula: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/kumawula.v3i3.28062
<![CDATA[Pemerintah Desa Lumbungsari membentuk Badan Usaha Milik Desa (BUMDes) Harapan Jaya dalam rangka meningkatkan Pendapatan Asli Desa (PADes) serta melakukan pemberdayaan masyarakat. Tetapi dalam pelaksanaannya masih terdapat beberapa masalah seperti pengaruhnya belum begitu terasa oleh masyarakat studi dokumentasi. Teknik pemilihan informan menggunakan teknik purposive sampling.Hasil penelitian menunjukkan bahwa implementasi program BUMDes di Desa desa secara keseluruhan, dan kurangnya modal.Tujuan penelitian ini adalah untuk mengetahui implementasi program Badan Usaha Milik Desa (BUMDes) di Desa Lumbungsari Kecamatan Lumbung Kabupaten Ciamis.Penelitian ini menggunakan metode penelitian kualitatif deskriptif, dengan menerapkan teori A Model of the Policy Implementation oleh Donald van Metter dan Carl van Horn. Teknik pengumpulan data yang digunakan adalah observasi, wawancara serta Lumbungsari Kecamatan Lumbung Kabupaten Ciamis secara umum bisa dikatakan sudah cukup baik. Karena dari awal pembentukkan hingga saat ini, BUMDes Harapan Jaya sedikit demi sedikit mengalami perkembangan, salah satunya bisa dilihat dari adanya pembangunan sebuah gedung kios desa yang diperuntukkan bagi masyarakat yang ingin menyewa untuk membuka usaha. Namun, masih terdapat hambatan dalam pelaksanaannya, seperti kurangnya sosialisasi kepada masyarakat secara menyeluruh, dan luasnya wilayah Desa Lumbungsari yang terlalu besar tidak disertai dengan agen pelaksana yang memadai bahkan bisa dikatakan personelnya masih sedikit.Kata kunci: Model Tata Kelola , kebijakan, BUMDes.]]>
<![CDATA[TATA KELOLA ASET TETAP PADA PEMERINTAH KABUPATEN BANDUNG BARAT ]]>
<![CDATA[Engkus Engkus]]>;
<![CDATA[Fadjar Tri sakti]]>;
<![CDATA[Dea Fitri Aulia]]>
<![CDATA[ Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara Vol 8, No 2 (2021): Dinamika ]]>
Publisher : <![CDATA[Universitas Galuh ]]>
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DOI: 10.25157/dak.v8i2.5760
<![CDATA[Tujuan dari penelitian ini yaitu untuk mengetahui dan mendeskripsikan tata kelola aset Tetap Pada Pemerintah Kabupaten Bandung Barat. Masalah utama penelitian ini adalah tata kelola aset tetap belum berjalan baik, belum sepenuhnya berbasis Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016 tentang Pedoman Teknis Pengelolaan Barang Milik Daerah. Hal ini disebabkan pengguna barang milik daerah belum memenuhi tanggung jawab dan kewajibannya sebagai pengguna barang milik daerah. Artinya kompetensi Sumber Daya Manusia, angaran dan koordinasi masih menjadi masalahnya. Penelitian ini menggunakan pendekatan metode kualitatif deskriptif, dengan Teknik pengumpulan data: observasi, wawancara, dokumen-dokumen, Materi audio dan Visual juga Internet Searching. Hasil penelitian ini menunjukan bahwa tata kelola Aset Tetap yang dilakukan oleh Badan Pengelolaan Keuangan Daerah pemda Kabupaten Bandung Barat menggunakan sistem aplikasi berbasis website online yaitu aplikasi Antisisbada (Aplikasi Teknologi Informasi Sistem Pengelolan Barang Daerah), yang dalam Teknik operasionalnya menghadapi kendala,sehingga belum optimal.]]>
