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Disclosure Information on Indonesian UMKM Taxes Prihanto, Hendi; Damayanti, Prisila
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26707

Abstract. This research aims to obtain evidence and explain the relationship between tax rates, awareness, understanding, and morale of moderated taxpayers with business prospects to disclose tax information. the study was conducted using MSME subjects in the Kebayoran Baru South Jakarta Blok M market area as the largest trading center in DKI Jakarta, with research object PP 23 of 2018. There were 230 questionnaires distributed, but after the obligations and duties of 206 appropriate questionnaires filled out by MSME entrepreneurs Data analysis using multiple linear regression and moderated regression analysis (MRA), through testing the validity and reliability of research instruments. The results showed that tax rates, awareness, understanding, and morals have a positive and significant effect on tax disclosure by MSME taxpayers, as well as unfavorable business prospects able to moderate by lowering the significance value of the effect of tax rates, awareness, understanding, morals on their tax disclosures. This research contributes to the government regarding the effectiveness of the application of PP tariffs in 2018 through several variables used by researchers, as well as theoretical development of factors that affect tax disclosure.

REPORTING INFORMATION SYSTEM OF PLANTATION PRODUCTS IN THE DEPARTMENT OF FOOD, HORTICULTURE AND PLANTATION Fitria Aliarti; siti Ramadhani
Seminar Nasional Teknologi Informasi Komunikasi dan Industri 2020: SNTIKI 12
Publisher : UIN Sultan Syarif Kasim Riau

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The Food Crops, Horticulture and Plantation Office is an agency that handles the plantation sector and becomes a facilitator in the availability of facilities and infrastructure. Good service and development to get maximum yields. The harvest data collection is still done manually by bookkeeping. The yield data that will be sent from the sub-district to the district can be said to be inefficient because in storing data manually there are many risks such as loss or damage. Storing the recap of harvest data in a book takes quite a long time. Seeing the problems that occur then with the report input facilities and print reports contained in the Plantation Product Reporting Information System at the Office of Food Crops, Horticulture and Plantations can facilitate the process of inputting the yields of sub-districts. The results of the UAT that have been done show that the system interface is good enough, in terms of ease of use the system gets a good response from users and in terms of system functions show the results that the system has been functioning according to user needs. This system was built using waterfall development techniques and using the PHP programming language and using the MYSQL database. Keywords: Harvest Results, Regency, District, Plantation, Information System.

Analisis Dan Evaluasi Tingkat Kematangan E-Government Pada Information Architecture Menggunakan Framework Cobit 5 (Studi Kasus: Pemerintah Daerah Kota Padang) Sumijan Sumijan Sumijan
Seminar Nasional Teknologi Informasi Komunikasi dan Industri 2020: SNTIKI 12
Publisher : UIN Sultan Syarif Kasim Riau

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E-Government adalah program pemerintah untuk mengembangkan penyampaian tata kelola berbasis elektronik dan melakukan transformasi dalam administrasi publik. Penelitian ini bertujuan untuk mendeskripsikan dan menilai implementasi e-Government di Kota Padang. Strategi Penerapan eGoverment dapat diketahui dengan menganalisis dan mengukur serta mengevaluasi tingkat kematangan (maturity). Pemerintah Kota Padang telah menerapkan e-Government, tiap Organisasi Perangkat Daerah / Satuan Kerja Perangkat Daerah (OPD/SKPD) sudah memanfaatkan teknologi informasi untuk berbagai operasional kegiatan di OPD masing-masing. Dalam penerapan e-Government masih terdapat permasalahan dari berbagai aspek/domain yang mengindikasikan bahwa implementasi e-Government belum optimal. Penelitian ini menggunakan framework COBIT 5 sesuai dengan domain / aspek/ indikator yang telah ditetapkan, hasil penelitian menunjukkan bahwa tingkat kematangan penerapan e-Government di Kota Padang sudah Baik dibeberapa Domain, namun perlu memperhatikan rekomendasi dalam mengambil keputusan dan kebijakan dalam pengembangan dan penerapkan e-Goverment di Pemerintah Kota Padang agar dapat menentukan skala prioritas pengembangan dari tingkat kematangan (Maturity). Hasil Domain APO tingkat kematangan : 3.25, BAI tingkat kematangan: 3.27, MEA tingkat kematangan : 3.13, DSS tingkat kematangan : 3.28, dan Rata-rata Tingkat Kematangan : 3.23.

DESIGNING SCHOOL INFORMATION SYSTEM OF GUPPI GALAWATI SENIOR HIGH SCHOOL IN SORONG REGENCY Iriene Surya Rajagukguk; Dewi Astuti
CYBERSPACE: Jurnal Pendidikan Teknologi Informasi Vol 5, No 1 (2021)
Publisher : UIN Ar-Raniry

At present the school is trying to become an educational institution that is able to serve the community in the delivery of information, one of which is the GUPPI Salawati High School, Sorong Regency. So far, the information about school information is still done manually by using banners, brochures and the latest information is still posted on the announcement board, even having to come directly to the school to get information. The method used in the development and design of this system is the Waterfall Method. The purpose of designing this information system is to facilitate those who need information about Salawati GUPPI high school.

DESIGN AND IMPLEMENTATION OF WEB SERVICES FOR THE INTEGRATION OF INFORMATION SYSTEMS FOR THE DISTRIBUTION OF COVID-19 CASES Ridwan Ridwan; Mira Maisura
CYBERSPACE: Jurnal Pendidikan Teknologi Informasi Vol 4, No 2 (2020)
Publisher : UIN Ar-Raniry

Several terms are used by the Government to collect data on the spread of covid-19's cases, namely People Under Surveillance (ODP), Patients Under Supervision (PDP), dead and positively infected. The Aceh government provides information on the spread of the covid-19 case through the official website media. Data of the cases are displayed daily based on the reports from districts / cities. District / city governments provide information based on reports from hospitals, health centers and from existing posts in each village. The unavailability of a data collection information system that can be used jointly in recording the spread of Covid-19 cases can lead to data duplication, because data collection is carried out according to individual needs. To overcome this problem, it is necessary to design and build a dissemination information system that can be used jointly between the village posts, sub-district offices, community health center (puskesmas) and hospitals. This research produces a website-based information system prototype for data collection on the spread of Covid-19 cases and API data services in the form of REST web services. Web Services are built using REST web services that generate request and response data using the JSON data format. The web services built can be used for integration with district / city and provincial government information systems, so that data changes can occur in real time.

INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Rita Syofyan; Defriko Gusma Putra; Riyadi Aprayuda
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).

EFEKTIVITAS TOURISM INFORMATION CENTER (TIC) DALAM PENGEMBANGAN PARIWISATA DI KABUPATEN SIDOARJO PROVINSI JAWA TIMUR Alifionny, Novellia Chika; madjid, udaya; ekowati, maria
Jurnal MSDA (Manajemen Sumber Daya Aparatur) Vol 8 No 2 (2020): DESEMBER
Publisher : Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jmsda.v8i2.1408

ABSTRAK Tourism Information Center (TIC) is a form of public service under the authority of the Departement of Youth, Sports, and Tourism in supporting national tourism programs in providing services of promotional media, travel advice and support, and providing of tourism education. The purpose of this study was to find out how effective the implementation of TIC in the development of tourism in Sidoarjo District, to analyze the supporting and inhibiting factors, as well as what efforts carried out by the government in overcoming these obstacles. This study uses a qualitative method with an inductive descriptive approach that aims to describe phenomena related to the scope of research. Data collection is carried out using documentation, interview, and observation techniques. The results showed that Tourism Information Center providers held in Sidoarjo District, East Java Province have not been effective if measured based on Effectiveness Theory by Sondang P Siagian (2015:20-21). This is because in its implementation there are still some shortcomings including limited funds, lack of human resources, and lack of socialization and promotion of TIC. Keyword: Tourism Information Center (TIC), Role, Supproting and Inhibiting Factors ABSTRAK Tourism Information Center (TIC) adalah suatu bentuk public service yang penyelenggaraannya berada di bawah wewenang Dinas Kepemudaan, Olahraga, dan Pariwisata dalam mendukung program pariwisata nasional dalam memberikan layanan berupa media promosi, travel advice and support, dan sebagai sarana edukasi pariwisata. Tujuan penelitian ini adalah untuk mengetahui bagaimana efektivitas penyelenggaraan TIC dalam pengembangan pariwisata di Kabupaten Sidoarjo, mengurai faktor pendukung dan penghambat, serta upaya apa saja yang dilakukan oleh pemerintah dalam mengatasi hambatan tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif induktif yang bertujuan untuk menggambarkan fenomena yang terkait dengan lingkup penelitian. Pengumpulan data dilaksanakan dengan menggunakan teknik dokumentasi, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa penyedia layanan informasi pariwisata TIC yang diselenggarakan di Kabupaten Sidoarjo Provinsi Jawa Timur belum berjalan efektif jika diukur berdasarkan Teori Efektivitas oleh Sondang P Siagian (2015:20-21). Hal ini disebabkan karena dalam penyelenggaraannya masih menemui beberapa kekurangan antara lain keterbatasan dana, kurangnya sumber daya manusia, dan kurangnya sosialisasi dan promosi TIC. Kata iKunci: Tourism Information Center (TIC), Peran, Faktor Pendukung dan Penghambat

Using Website as a Source of Information on the Management of Health and Emergency Situations in Early Childhood Sinaredi, Betadion Rizki; Pradhitta, Rezka Ajeng; Septianingtyas, Virna
Indonesian Journal of Dental Medicine Vol. 3 No. 2 (2020): Indonesian Journal of Dental Medicine
Publisher : Faculty of Dental Medicine Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ijdm.v3i2.2020.25-28

Background: Currently online health promotion can be found on various sites and social media. Health promotion in the form of health education using the internet is considered easier, faster, and cheaper. However, not many websites provide information about health and emergency management in children. Purpose: The implementation of community empowerment aims to increase the knowledge of parents and teachers in managing the health and emergencies of children aged 2-6 years online using the media website. Methods: Online health education is provided to participants as a form of community empowerment. Participants receive a website address that contains material on child health and emergency management. Furthermore, participants received an explanation of the material using the zoom application. The level of participant knowledge was evaluated by pre-test and post-test using Google form. The evaluation results were analyzed descriptively. Results: Online health education activities with website media showed an increase in teachers' knowledge about health and emergency management in children (87.5%). This program also shows a decrease in the number of parents and teachers with low level knowledge (12.5%). Conclusion: The website can be used as an effective medium to provide health education for parents and teachers.

ONLINE THESIS GUIDANCE MANAGEMENT INFORMATION SYSTEM AT MITRA INDONESIA UNIVERSITY Fatimah Fahurian; Khozainuz Zuhri
Jurnal TAM (Technology Acceptance Model) Vol 11, No 2 (2020): Jurnal TAM (Technology Acceptance Model)
Publisher : LPPM STMIK Pringsewu

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The process of guiding the final project at the University of Mitra Indonesia has several obstacles when the process of working on student skirpsi is hampered, the difficulty of students and supervisors to conduct the guidance process. To overcome the existing problems, one effort is to build a thesis guidance information system. Therefore, the author proposes a thesis guidance information system that can be accessed anywhere and anytime. The online thesis guidance system that has been built can be applied to facilitate lecturers in examining and revising documents sent by students so that the design of an online thesis guidance system can help the final project guidance process at theUniversity of Mitra Indonesia, starting from the student registration process, sending files and interacting with the guidance process between lecturers and students. In addition, with the existence of an online thesis guidance system, it is expected that the process of implementing thesis guidance for students and lecturers will become clearer and more targeted.

DECISION INFORMATION SYSTEM AND ANNOUNCEMENT OF FINE AND COSTS FOR WEB-BASED TRAFFIC BREACHES AT THE LUBUKLINGGAU STATE COURT Armanto Armanto; Taufik Rahman
Jurnal TAM (Technology Acceptance Model) Vol 11, No 2 (2020): Jurnal TAM (Technology Acceptance Model)
Publisher : LPPM STMIK Pringsewu

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The Lubuklinggau District Court Office is a judicial institution whose duties are to receive, examine and decide cases of traffic violations. Mechanisms for resolving cases of traffic violations in Lubuklinggau, starting from delegation, decisions, making reports and access to information are still done manually because there is no direct integrated system between the Police, the Court and the Community. From the problems at hand, the authors are interested in creating a Web-based Information System for Decisions and Announcement of Fines and Ticketing Case Fees which is expected to facilitate the process of resolving ticket cases. The method used for this research is the method of data collection, by making direct observations to the research site (observation), conducting direct questions and answers to sources (interviews), documentation and literature study by reading literature books. This system is built using the PHP programming language, MySQL database, and Sublite Text as a program listing, the waterfall system development method, system testing is carried out using black box testing. This system can be a solution to the problems faced by the Court and the Police in processing ticket data that is well-systemed and integrated and the public can easily access e-ticket information in the system and the system created will improve services at the Lubuklinggau city district court. This results in the output of accessing the online decision announcement by the public affected by the ticketing case.

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