Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Administrasi Karya Dharma
Umima
Unknown Affiliation
Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Dampak Kebijakan Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Menggunakan Pendekatan Inkremental Putri Aulia Ramadhani; Wulan Desliana; Umima; Ipah Ema Jumiati
Jurnal Administrasi Karya Dharma Vol. 4 No. 2 (2025): Jurnal Administrasi Karya Dharma (September 2025)
Publisher : Sekolah Tinggi Ilmu Administrasi Karya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study uses an incremental approach to thoroughly analyze the policy of increasing the Value Added Tax (VAT) rate from 10% to 11%. The study also analyzes the implications and impacts of this policy on various sectors. The incremental approach emphasizes gradual and sustainable policy adjustments, focusing on practical improvements while considering community needs and resource constraints. The VAT increase is included in the Tax Harmonization Law (UU HPP) to strengthen Indonesia's fiscal capacity and significantly address the budget deficit caused by the COVID-19 pandemic. The methods used in this study are a literature review and various previous studies relevant to the focus of this study. The findings show that although this policy aims to stabilize state revenue and support national recovery programs, it also poses challenges for the community and business actors. On the negative side, the VAT increase has led to higher costs for goods and services, thereby reducing household purchasing power, especially for low- and middle-income groups. Additionally, small and medium-sized enterprises (SMEs) are facing increased production costs, which impact profits and competitiveness. This study highlights the dual impact of the VAT increase, balancing its role in fiscal recovery with the socio-economic challenges it creates.
Evaluasi Penerapan Standar Pelayanan Minimal (SPM) Pendidikan Menengah Pertama di Kota Serang Provinsi Banten Utami, Intan Cahya; Leviana Putri, Lily; Desliana, Wulan; Umima; Malik, Adli; Marisa
Jurnal Administrasi Karya Dharma Vol. 5 No. 1 (2026): Jurnal Administrasi Karya Dharma (Maret 2026)
Publisher : Sekolah Tinggi Ilmu Administrasi Karya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As the administrative center of Banten Province, Serang City has a major responsibility to ensure the availability of adequate junior high school education amid population growth and increasing social needs. This study aims to evaluate the implementation of Minimum Service Standards (SPM) for Secondary Education in Serang City. The researcher used a qualitative approach and acted as the main instrument. The data collection techniques were from primary and secondary data sources. Then, data analysis was carried out according to Miles Huberman & Saldana (2014), namely data collection, data reduction, data presentation, and conclusion/verification. This study used William N. Dunn's policy evaluation model, which consists of six aspects, namely Effectiveness, Efficiency, Adequacy, Equity, Responsiveness, and Accuracy. The results of the study show that the evaluation of the implementation of the Minimum Service Standards (SPM) for secondary education in Serang City shows progress but is not yet fully optimal. Although it has reached the Tuntas Pratama category, indicating positive development, especially in literacy indicators, numeracy indicators, equal distribution of teacher quality, and fulfillment of facilities and infrastructure remain challenges.
Co-Authors Desliana, Wulan Ipah Ema Jumiati Leviana Putri, Lily Malik, Adli Marisa Putri Aulia Ramadhani Utami, Intan Cahya Wulan Desliana