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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi NERACA : JURNAL AKUNTANSI TERAPAN Jurnal Pajak Vokasi (JUPASI)
Yulianto
Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta
Economics, Econometrics & Finance Education Social Sciences Other

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Evaluasi Implementasi Kurikulum Perpajakan dengan Model CIPP pada Program Keahlian Akuntansi dan Keuangan Lembaga: Studi Multisitus pada Tiga SMK di Jakarta: (Evaluation of Taxation Curriculum Implementation Using the CIPP Model in Accounting and Institutional Finance Programs: A Multi-Site Study at Three Vocational High Schools in Jakarta) Guntur Ilhamsyah; Yulianto; Indriani Rahayu NingTyas
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 9 No. 1: Juni 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/namtxt64

Abstract

requires vocational high school graduates to possess taxation competencies that align with the needs of business and industry. However, the taxation curriculum implemented in Accounting programs at vocational High Schools (SMKs) remains largely focused on Income Tax Article 21 and does not adequately reflect the broader competencies required in taxation practice. This study aims to evaluate the tacation curriculum policy in accounting programs at Cocational High Schools In Supporting the development of taxation human resources. A qualitative approach was employed using a case study of SMK Binawarman, SMK PGRI 15 Jakarta, and SMK PGRI 37 Jakarta through curriculum document analysis, interviews, and observations. The findings reveal that witholding ang collection tax materials, Including Income Tax Articles 22, 23, and 26. as well as value added tac (VAT). Are not cufficiently covered in the curriculum. As a result, the tacation of the labor market, ehich demands a broader understanding of taxation regulations and administrative practices. The study concludes that the current taxation curriculum has not adequately supported graduates job readiness in the fields of accounting and taxation. Therefore, cuttuculum development is needed to provide more comprehensive taxatio comptencies that are aligned with the needs of business and industry
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran dan Evaluasi Anggaran terhadap Penyerapan Anggaran pada Pemerintah Kota Bekasi Karina Wijayanti; Yulianto
Neraca : Jurnal Akuntansi Terapan Vol. 7 No. 1: Oktober 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Optimizing budget absorption is very important to ensure the effectiveness and efficiency of budget use in governance. This study aims to analyze the effect of budget planning, budget execution, and budget evaluation on budget absorption in the Bekasi City Government. The method used in this research is quantitative with a survey approach. Data were obtained through distributing questionnaires to 240 technical implementing officials of activities in the Bekasi City Government selected using simple random sampling technique. The results showed that budget planning had a positive and significant effect on budget absorption by 38.4%. Budget implementation also has a positive and significant effect on budget absorption by 61.14%. Meanwhile, budget evaluation has no positive and significant effect on budget absorption with a coefficient of determination (R square) of 8.6%. However, simultaneously, budget planning, budget execution, and budget evaluation have a positive and significant influence on budget absorption by 62.9%, indicating that most of the variation in budget absorption can be explained by these three variables. However, the remaining 37.1% is influenced by other factors not examined in this study.
Pengaruh Pelanggaran Etik, Sanksi Pidana Suap, Dan Sanksi Pidana Pemerasan Terhadap Profesionalisme Pegawai Pada Komisi Pemberantasan Korupsi Republik Indonesia Djumadil Akbar; Yulianto
Neraca : Jurnal Akuntansi Terapan Vol. 7 No. 1: Oktober 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Penelitian ini bertujuan untuk mengetahui besarnya pengaruh pelanggaran etik, sanksi pidana suap, dan sanksi pidana pemerasan terhadap profesionalisme pegawai pada Komisi Pemberantasan Korupsi (KPK) Republik Indonesia. Menggunakan pendekatan kuantitatif, data diperoleh melalui penyebaran kuesioner kepada 126 responden. Hasil penelitian menunjukkan bahwa pelanggaran etik, sanksi pidana suap, dan sanksi pidana pemerasan masing-masing memiliki pengaruh positif dan signifikan terhadap profesionalisme pegawai. Secara simultan, ketiga variabel tersebut menjelaskan 73,1% variasi dalam profesionalisme pegawai. Penelitian ini memberikan kontribusi terhadap pemahaman tantangan yang dihadapi KPK dalam mempertahankan standar profesionalisme tinggi, terutama terkait dengan skandal internal yang melibatkan korupsi dan pelanggaran etik.
Pengaruh Gaya Kepemimpinan Transformasional, Budaya Organisasi, Dan Lingkungan Eksternal Terhadap Kinerja Aparatur Sipil Negara Di Komisi Pemberantasan Korupsi Pasca Peralihan Status Pegawai Komisi Pemberantasan Korupsi Menjadi Aparatur Sipil Negara Ahmad Fajar; Yulianto
Neraca : Jurnal Akuntansi Terapan Vol. 7 No. 1: Oktober 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan transformasional, budaya organisasi, dan lingkungan eksternal terhadap kinerja Aparatur Sipil Negara (ASN) di Komisi Pemberantasan Korupsi (KPK) pasca peralihan status pegawai KPK menjadi ASN. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode survei menggunakan kuesioner yang dibagikan kepada 80 responden. Teknik analisis data menggunakan uji t untuk regresi linier sederhana dan uji F untuk regresi linier berganda. Hasil penelitian menunjukkan bahwa gaya kepemimpinan transformasional, budaya organisasi, dan lingkungan eksternal memiliki pengaruh yang signifikan terhadap kinerja ASN KPK. Hasil regresi menunjukkan bahwa pengaruh gaya kepemimpinan transformasional adalah 70,8%, budaya organisasi 61,4%, dan lingkungan eksternal 65,4%. Secara simultan, ketiga variabel tersebut memberikan pengaruh sebesar 75,6% terhadap kinerja ASN KPK.
Co-Authors Abdul Gopur Ahmad Fajar Djumadil Akbar Doharni Vinnike Nainggolan Guntur Ilhamsyah Indriani Rahayu NingTyas Irwan Permana Karina Wijayanti Nengki Wijaya Peri Suryanto Saifulloh Puspa Yuda Setya Haryati Sumarlin Suyanti Yuni Tansri