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PERLINDUNGAN HUKUM ATAS DATA WAJIB PAJAK DALAM SISTEM AUTOMATIC EXCHANGE OF INFORMATION (AEoI) STUDI PERBANDINGAN INDONESIA UNI EROPA Batara Randa, Indira Despuanitara; Haryanto, Imam
Legal Standing : Jurnal Ilmu Hukum Vol 5, No 1 (2021): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v5i1.3563

Abstract

The system of exchanging information on taxpayer data between countries called as AEoI  is follow up action on tax amesty which  provides many benefits for the country but has risks for taxpayers data. Law 9/2017 concerning the AEoI merely governs technical issues and does not regulate regarding taxpayer data protection even if taxpayer data protection is guaranteed in article 28G paragraph (1) of the 1945 Constitution. Personal data in Indonesia is currently not regulated in a specific law. The need for personal data protection arrangements is an urgent matter because personal data stores human dignity, especially in the AEoI system that has data permissions. This paper compares the personal data protection arrangements in the European Union and the regulatory principles applied in Indonesia because it is important for Indonesia to meet European Union standards regarding personal data protection.
ANALYSIS OF THE EFFECT OF PARTICIPATION IN BUDGET DEVELOPMENT, BUDGET CLARITY, JOB RELEVANT INFORMATION, AND CONFLICTS OF INTEREST ON MANAGERIAL PERFORMANCE WITH JOB SATISFACTION AS A MODERATING VARIABLES (EMPIRICAL STUDY ON HOSPITALS) Ginting, Winner ASP
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to analyze the effect of budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest on managerial performance and job satisfaction as a moderating variable in empirical studies in public private hospitals in Medan City. This type of research is causality. The population in this study were directors, managers and department heads who were involved in the budget preparation process at private hospitals in the city of Medan. The sampling method in this study was using purposive sampling, in order to obtain 14 hospital samples. The sample in this study were directors and managers as well as people involved in budgeting from the 14 hospitals that had been sampled. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest have an effect on managerial performance. Budgeting participation has no effect on managerial performance. Clarity of budget targets and job relevant information has a positive and significant effect on managerial performance. Conflict of interest has a negative effect on managerial performance. Job satisfaction cannot moderate budgetary participation, clarity of budget targets, job relevant information, and conflicts of interest on managerial performance.
THE EFFECT OF ERP-SAP IMPLEMENTATION (ENTERPRISE RESOURCE PLANNING - SYSTEM APPLICATION AND PRODUCT IN DATA PROCESSING) ON THE QUALITY OF ACCOUNTING INFORMATION WITH PERSONAL COMPETENCY PROCESSING DATA AS MODERATING VARIABLES (Study at PT. Perkebunan Nusanta Sinambela, Ady Putra
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study was conducted to determine the effect of ERP-SAP Implementation on the Quality of Accounting Information and to determine the effect of ERP-SAP Implementation on the Quality of Accounting Information through personal competency in data processing based on HR in companies by seeing that before the ERP there was a gap that made the company's accounting information system become hampered and inefficient. This research uses quantitative methods which are also often called traditional methods because this method has been used for a long time. This method is a scientific method because it is objective, measurable, rational, and systematic. The sample used is the employees of PT. Perkebunan Nusantara III (Persero) Medan as many as 110 people using SEM (Structural Equation Modeling) methods and data analysis. The results showed that the implementation of ERP-SAP had a positive and significant effect on the quality of accounting information and the influence of personal competence in data processing did not significantly moderate the relationship between ERP-SAP implementation and the quality of accounting information at PT. Perkebunan Nusantara III (Persero) Medan.
Pengaruh Aplikasi Material Fasade Bangunan Terhadap Upaya Konservasi Energi Dengan Pendekatan Evaluasi Desain Berbasis BIM (Building Information Modeling) Christian, Petra; Kamurahan, Steven Richard
Jurnal Arsitektur ZONASI Vol 4, No 1 (2021): Vol. 4 Ni. 1 (2021): Jurnal Arsitektur Zonasi Februari 2021
Publisher : KBK Peracangan Arsitektur dan Kota Program Studi Arsitektur Fakultas Pendidikan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaz.v4i1.30181

Abstract

Pengunaan penghawaan udara buatan (AC) dan perangkat mekanikal bangunan saat ini umumnya memiliki porsi yang besar pengunaan energi listik selain untuk kebutuhan pencahayaan. Hal ini mendorong pentingnya pertimbangan desain serta pemilihan material bangunan secara seksama, sehinga selain dapat menghemat biaya operasional juga dapat memberi sumbangsih dalam upaya konservasi energi. Dengan pendekatan perancangan bangunan berbasis BIM (Building Information Modeling), bangunan dapat didesain secara virtual multidimensi berdasarkan komponen dan spesifikasi materialnya serta dapat disimulasikan karakteristik materialnya, salah satunya dalam hal kemampuan material untuk mengisolasi panas.  Semakin tinggi kemampuan material fasade menahan panas, maka semakin sedikit energi lisrik yang dipakai pada bangunan untuk unit pendinginan buatan (AC). Studi kasus penelitian ini adalah gedung kampus Universitas Prisma di Kota Manado yang selesai dibangun tahun 2018 dan  memasuki masa operasional dengan fungsi utama mewadahi aktifitas perkuliahan serta aktifitas administrasi penunjangnya. Metode yang akan digunakan dalam penelitian ini adalah permodelan dan simulasi tiga dimensi (3D) bangunan yang  difokuskan pada evaluasi pengunaan energi dengan kriteria performa tertentu, yakni melalui fitur Evaluation Energy pada sofware Archicad R.24.Kata Kunci : Material Fasade, Evaluasi Energi, BIM Archicad  
Mobile Information Breastfeeding Model (MIB-Model) On Behaviors and Self-Efficacy of Breastfeeding Among Mothers Susanti; Rasipin Rasipin; Sutopo Patriajati
International Journal of Nursing and Health Services (IJNHS) Vol. 3 No. 5 (2020): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v3i5.258

Abstract

Breastfeeding is proven to have long-term health benefits for both mothers and infants. The advancement of mobile technology is very useful in promoting health that can change health behaviors. The success of breast milk is not separated from the methods and media used. The study aimed to develop MIB-Model and to examine the effect of MIB-Model on behavior and self-efficacy of breastfeeding among mothers in providing breast milk. The application development method with the software development Live cycle (SDLC) with the waterfall model. The test model is conducted with Quasi-experiment with pre-test, post-test, and control group design. The number of respondents in this study amounted to 40 0rang, 20 for the experimental group, and 20 for the control group. MIB-Model proved its worth having performed with the ISO 9126 standard and can improve knowledge, attitudes, actions, and the baby's weight to the P-value <0.05. In unpaired data analysis, self-efficacy with P-value> 0.05 showed no differences between the intervention and control, support, and experience of being part of self-efficacy formation. MIB-Model is feasible to be utilized and improved primiparous breastfeeding mothers' behavior and the baby's weight and does not increase the self-efficacy mother
Management Model of School Dental Health Effort (SDHE) of Website-Based for Improving Quality of Information System at Elementary School Galuh Ayuning Suryo; Supriyana Supriyana; Rasipin Rasipin; Lanny Sunarjo; Diyah Fatmasari
International Journal of Nursing and Health Services (IJNHS) Vol. 4 No. 2 (2021): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v4i2.353

Abstract

Dental and oral health services for elementary school students aged 6 to 12 years have not been optimal. This shows that the implementation of SDHE has not succeeded. Monitoring and evaluation of the performance of SDHE are complex because the reporting system of SDHE all this time is conducted manually at the end of the year using a form combined with the report of the health center. The website-based SDHE management model is an information system that can be used to report the activities of SDHE directly and monitor and evaluate the activities of SDHE to fit the targets that have been set. The study aimed to develop the SDHE management model's innovations with relevant/appropriate information systems to increase the effectiveness and efficiency in the implementation of SDHE in elementary school students. Methods: Research and Development (R&D) and model trials using the technique of pre-experimental. The respondents amounted to 48 populations which consist of 24 dental therapists and 24 teachers, to assess the quality of SDHE management and the quality of information systems in the implementation of SDHE management. The result of the design of the model was tested for validation by an expert. The data were tested using paired difference test, proportion test, and linear regression test. Result: Validation by expert result the average value of 92, the category is very feasible, and with a p-value of 0,014. After the intervention, the E-SDHE information system's quality also improved compared to before (p = 0.001). Respondent's assessment stated that the quality of the E-SDHE information system in the excellent category.  The SDHE management model of elementary schools based on the website provides a significant increase in SDHE management quality and the quality of information systems in the excellent category. The SDHE of website-based in this study can be used to evaluate elementary school health managemen
THE DESIGN OF MANAGEMENT INFORMATION SYSTEMS AT JAMI KAUTSAR MOSQUE Sri Rezeki Candra Nursari; Prasetyo Linuwih
Jurnal TAM (Technology Acceptance Model) Vol 12, No 1 (2021): Jurnal TAM (Technology Acceptance Model)
Publisher : LPPM STMIK Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jurnaltam.v12i1.989

Abstract

This research is motivated by the management of the Jami Al-Kautsar Mosque in Depok which has not been properly recorded and the data storage is scattered. These constraints have the potential for data loss and inaccurate information and a process taking a long time to produce such information. In this study, the data collection techniques used are observation, interviews and literature study. The information system built uses the waterfall method as a software development or Software Development Life Cycle (SDLC) using object-oriented design of the Unified Modeling Language (UML) and testing using Black Box. The process in this study includes the process of managing activities, managing the mosque, inventory, finances and goods (income and expenditure). The results of research implemented by the author on the Management Information System of the Jami Al-Kautsar Mosque is a system that can provide information on the management of activities, mosque administrators (human resources), inventory, finances and goods (income and expenditure) as well as communicative and informative reports so that they can make evaluation materials and transparent accountability reports from the management to all congregations of the Jami Al-Kautsar Mosque. User satisfaction with the evaluation information system uses the five-category Black Box test and produces a good information system. Three categories of Black Box testing are no errors in functions, database access and structure and system performance above 60%.
THE EFFECT OF WEB-BASED ACADEMIC INFORMATION SYSTEM TO ACADEMIC SERVICE QUALITY AT COMMUNICATION DEPARTMENT OF TELKOM INSTITUTE OF MANAGEMENT Yuliani Rachma Putri
Jurnal Sosioteknologi Vol. 12 No. 28 (2013)
Publisher : Fakultas Seni Rupa dan Desain ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/sostek.itbj.2013.12.28.7

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sistem informasi akademik berbasis web pada kualitas layanan akademik. Metode penelitian yang digunakan adalah penelitian kuantitatif kausal. Teknik pengambilan sampel menggunakan simple random sampling dengan populasi 192 siswa. Dengan menggunakan rumus Slovin, diperoleh 130 siswa sebagai sampel. Berdasarkan persepsi siswa, hasil penelitian menunjukkan sistem informasi akademik berbasis web berada dalam kategori baik di 70,95%. Kualitas pelayanan akademik juga berada dalam kategori baik 68,24%. Hasil perhitungan statistik menunjukkan sistem informasi akademik berbasis web (X) berpengaruh signifikan terhadap kualitas pelayanan akademik (Y) pada Jurusan Komunikasi Institut Manajemen Telkom dengan efektivitas 32,9%. Sisanya adalah (100% - 32,9%) = 67,1% dari luar penelitian ini. Kata kunci: sistem informasi akademik, kualitas pelayanan The aim of this study is to determine the effect of web-based academic information system on academic services quality. The research method is causal quantitative research. The sampling technique used simple random sampling with the population of 192 students. By using Slovin formula, it obtained 130 samples of students. Based on students perception, the result shows the web-based academic information system are in good category at 70.95%. The quality of academic services is also in good category at 68.24%. Statistical calculation result shows web-based academic information system (X) has significant effect on academic services quality (Y) at Communication Department of Telkom Institute of Management by 32.9% effectiveness. The remaining is (100% - 32.9%) = 67.1% from out of this research. Keywords: academic information systems, service quality
ENHANCING THE SAFETY OF FOREIGN WORKERS THROUGH LANGUAGE DEVELOPMENT AND THE COMPETENT USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES (ICTS) Iis Kurnia Nurhayati; Alila Pramiyanti; Yuliani Rachma Putri
Jurnal Sosioteknologi Vol. 16 No. 1 (2017)
Publisher : Fakultas Seni Rupa dan Desain ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/sostek.itbj.2017.16.1.11

Abstract

The focus for this research was how the knowledge of a foreign language and the competence in the use of information and communication technologies (ICTs) contributed to the safety of Indonesians working abroad. The study was questionnaire-based research and semi-structured interviews with Indonesian workers working in the informal sectors, particularly as domestic workers in Singapore, Taiwan, Malaysia and Hongkong. The method led to rich correlational and qualitative data providing an in"depth understanding of how knowledge of a language and competence on information and communication technologies contributed to the safety of Indonesians in these countries. Thus, the results provided here have proved the usefulness of understanding different languages and also the benefit of being competent on the use of cellular phones as one of the examples of information and communication technology. This research provides a basis for suggesting areas where recruiting companies can intervene to ensure safety while working over-seas.
THE USE OF ANTCONC IN PROVIDING LEXICAL AND SINTACTICAL INFORMATION OF THE TEXBOOK OF RADIOGRAPHIC POSITIONING AND RELATED ANATOMY: A CORPUS LINGUISTIC STUDY Euis Reliyanti Arum; Wiwin Winarti
Jurnal Sosioteknologi Vol. 18 No. 1 (2019)
Publisher : Fakultas Seni Rupa dan Desain ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/sostek.itbj.2019.18.1.8

Abstract

English is considered to be difficult due its different natures with Bahasa Indonesia both in pronouncing and writing. However, English textbooks are widely used in many program studies including in radiology. Therefore, many students have difficulties in understanding and comprehending the books due to their limited English ability especially related to English vocabularies and grammatical. This study aimed to acknowledge lexically and syntactically the linguistics features used in the textbook of Radiographic Positioning and Related Anatomy, which is a must-read book used during the study in the study program of Radiology. The method applied in this Corpus Linguistic study was a combination of quantitative method by using a concordancer called AntConc to analyze the radiology book quntitatively to get the word frequency list, and qualitative method in analyzing the quantitative data to describe the language features used in the textbook. The results of the quantitative and qualitative analyses show the most common vocabularies, word classes, and sentence patterns used in the text book that will be used to compose a pocket dictionary, which will help the radiography students to understand the radiological terms and comprehend many radiological sources autonomously and easily. Furthermore, through the dictionary, the students will not only be able to understand and comprehend many radiological texts but they will also be able to write texts and even discuss radiological topics in English autonomously. Results of the study show that AntConc has benefited the researchers since it has been able to assist the researchers in providing needed lexical and syntactical information of the textbook.  Bahasa Inggris dianggap sulit karena berbeda dengan bahasa Indonesia baik dalam pengucapan maupun penulisannya. Walaupun demikian, di Indonesia buku-buku teks berbahasa Inggris banyak digunakan di berbagai program studi termasuk di bidang radiologi. Oleh karena itu, banyak mahasiswa mendapatkan kesulitan untuk mengerti dan memahami buku-buku berbahasa Inggris tersebut karena keterbatasan pengetahuan Bahasa Inggris mereka terutama berkaitan dengan kosakata dan gramatika bahasa Inggris. Penelitian ini bertujuan untuk mengetahui fitur linguistik dalam bentuk kosakata dan gramatika yang digunakan dalam buku Radiographic Positioning and Related Anatomy. Buku ini merupakan buku yang wajib dipelajari mahasiswa di Program Studi Radiologi. Penelitian ini menggunakan metode gabungan antara kuantitatif dan kualitatif. Dengan menggunakan perangkat lunak konkordansi AntConc data dianalisis secara kuantitaif untuk mendapatkan daftar kata berdasarkan kekerapannya. Selanjutnya, metode kualitatif diaplikasikan untuk menganalisis dan menjelaskan data yang dihasilkan. Analisis kuantitatif dan kualitatif tersebut menghasilkan daftar kosakata, kelas kata, dan pola kalimat yang sering muncul dan akan digunakan untuk menyusun kamus mini buku tersebut. Keberadaan kamus ini diharapkan dapat membantu mahasiswa radiologi untuk memahami terminologi radiologi dan memahami banyak teks radiologi secara mandiri dengan mudah. Lebih lanjut lagi, mahasiswa tidak hanya mampu memahami banyak teks radiologi tetapi juga mampu memproduksi teks, bahkan berdiskusi tentang radigrafi dalam bahasa Inggris secara madiri. Hasil penelitian menunjukkan perangkat AntCont telah memberikan manfaat kepada peneliti karena perangkat ini telah mampu membantu peneliti untuk mempersiapkan informasi leksikal dan gramatikal bahasa Inggris yang terdapat pada buku radiologi di atas.

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