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INDONESIA
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 2355309X     EISSN : 26228696     DOI : -
Core Subject : Education, Social,
Education Social Sciences Other
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
Arjuna Subject : -
Articles 217 Documents
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Evaluasi Pelaksanaan Kebijakan Kampus Merdeka: Studi pada Program Magang dan Studi Independen Bersertifikat (MSIB) Abdul Rahman; Mawar Mawar; Evi Satispi; Intan Setyaningrum
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3020

Abstract

The purpose of this study is to investigate how to evaluate the implementation of the Independent Campus policy, with a focus on the Independent Campus on the Certified Internship and Independent Study (MSIB) program. This study uses a descriptive method combined with a qualitative approach. This research found that the implementation of the Independent Campus policy, as studied in the MSIB Program is well enough and smoothly in general. This is supported by the fact that the vast majority (73%) of participants expressed satisfaction with the MSIB program's implementation thus far. As a result, 84.5% of participants thought the MSIB program was worthy of recommending to other students.  However, there are still challenges, such as collecting administration and student files and obtaining approval for the recognition of 20 credits. Based on these findings, the study suggests that the Ministry of Education, Culture Research, and Technology should be collaborate more closely with campuses, so that the preparation of student administration files can be supported by campuses and students can obtain 20 credit recognition rights.
Problematika Kebijakan Penetapan Ibu Kota Negara Dan Evaluasi Dampak Sosialnya Muhammad Husein; Dian Wahyudin
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.2577

Abstract

Penelitian ini membahas tentang Problematika Kebijakan Penetapan Ibu Kota Negara Dan Evaluasi Dampak Sosialnya. Penelitian ini didasarkan atas problematika yang sampai hari ini menjadi issue Nasional. Melalui metode analisis deskriptif diperkuat dengan pemikiran yang konstruktif serta berbagai literatur yang memiliki relevansi dengan kondisi terkini sesuai dengan fakta, penelitian ini menyajikan berbagai fenomena yang terjadi terhadap kebijakan penetapan Penajam Pasir Utara sebagai Ibu Kota Negara. Hasil dari Penelitian ini memberikan masukan kepada Pemerintah Pusat dan pihak-pihak terkait termasuk pemerintah daerah tentang Problematika dan dampak Sosial, ekonomi yang dirasakan baik langsung maupun tidak terhadap konstelasi kehidupan masyarakat, misalnya pelestarian nilai adat istiadat masyarakat disekitar IKN, Konflik sosial, peningkatan pendapatan serta pekerjaan baru bagi peningkatan kesejahteraan masyarakat bangsa dan negara. 
Analisis Pajak Dalam Rangka Impor Dan Bea Masuk Pengadaan Pesawat Latih Dan Implikasinya Pada Mahalnya Biaya Pendidikan (Studi Komparatif Pada Politeknik Penerbangan Indonesia Curug, Ppic Dan Aero Flyer Institute) Chairil Anwar Pohan; Aji Suryono; Notika Rahmi; Sunarmin Sunarmin; Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3014

Abstract

The purpose of this study is to analyze the imposition of import taxes and import duties for training aircraft procurement and its implications for the high cost of education at Indonesian Aviation Polytechnic Curug and Aero Flyer Institute in 2017-2021. This study is a qualitative descriptive study with data collection techniques used are interviews, observations, and documents so that the researcher can draw conclusions.   The conclusion of import taxes imposition and import duties has a high influence in determining the high cost of flight schools. With the high cost of flight schools, it will affect people's interest in becoming a pilot. However, this is a burden that must be borne by the educational institution itself which in the end causes the high cost of pilot school to be charged to prospective pilot students. The imposition of import taxes includes Sales Tax on Luxury Goods, Income Tax and VAT because training aircraft are subject to these three tax components. These three components cause the high cost of pilot school.  In this case, the government must immediately review  the  taxation  policy  for  the procurement of training aircraft and educational institutions must also cooperate with various airline operator both at home and abroad to attract pilot graduates and this will increase the interest of the Indonesian people to become professional and reliable pilots.
Tax Incentives for the Mineral Mining Sector in Indonesia as an Effort to Increase Investment Selvi Selvi; Notika Rahmi; Idar Rachmatulloh; Alief Ramdan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3085

Abstract

Tax incentives are a popular policy among developing countries because these countries have a greater investment risk than developed countries, especially regarding poor infrastructure and the ineffectiveness of existing institutions in these developing countries. The purpose of this study is to analyze whether the application of tax incentives in the mineral mining sector can increase investment interest in Indonesia. This research is descriptive research with a qualitative approach. The results of the study show that the implementation of tax incentives is not a strong consideration for potential investors in investing in the mineral mining sector in Indonesia. In fact, there are other factors that need to be improved in order to increase investor interest, namely policy factors related to administrative uncertainty, interpretation and enforcement of existing regulations, environmental regulations, duplication and inconsistency of regulations, uncertainty regarding disputed land claims and protected areas, infrastructure (including access to roads, ports, availability of electricity and other supporting facilities), socio-economic agreements, political stability, labor issues, geological  databases, and security.
Analisis Pelaksanaan Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial PT. XYZ Untuk Menghitung PPh Badan Terutang M. Anjar Nurulhayat
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3303

Abstract

This research was conducted to determine whether implementation of fiscal reconciliation of commercial financial statements that had been carried out by PT. XYZ in accordance with applicable tax regulations and to find out the amount of tax payable based on applicable tax regulations. This study uses a qualitative method. Results showed that implementation of fiscal reconciliation of commercial financial statements made by PT. XYZ are not in accordance with applicable tax regulations. Calculation of Corporate Income Tax Payable carried out by the company is Rp.253.437.345, while the calculation of Corporate Income Tax Payable by the Author based on applicable tax regulations, decreases to Rp.211.945.161, there is a difference in Corporate Income Tax Payable of Rp.41.492.184 , the difference occurs because there are errors in costs that must be corrected by fiscal.
Analisis Implementasi Penanganan Prasarana Dan Sarana Umum Di Kelurahan Grogol Tahun 2022 Yurisman Star; Krishantoro Krishantoro; Sribima Raja Sakti
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3426

Abstract

The background of the problems was related to the performance carried out by PPSU (Public Infrastructure and Facilities Management) employees. There were still many external and internal problems in managing the Management of Public Infrastructure and Facilities. At the external level, one of the problems faced by PPSU employees was the need for more public awareness regarding environmental cleanliness, which often added to the work done by PPSU employees. This study aimed to identify and analyze the implementation of Public  Infrastructure and Facilities Management in Grogol Urban Village in 2022, to find out and analyze the inhibiting factors in implementing the Management of Public Infrastructure and Facilities in Grogol Urban Village in 2022, and to know and analyze the efforts made to overcome obstacles to the implementation of Public Infrastructure and Facilities Management in Grogol Urban Village in 2022. This research employed a qualitative method with a descriptive approach. In-depth interviews were conducted with seven informants. Source triangulation was used to check the validity of the data. The study results showed that implementing of Public Infrastructure and Facilities Management in the Grogol Urban Village in 2022 was quite good. However, in its implementation, it was not enough to say it was good enough because there were several SOPs that some PPSU employees have not understood. Therefore, PPSU officers must improve their skills and expertise to manage the Public Infrastructure and Facilities Management related to the work demands.
Analisis Strategi Penyelesaian Piutang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) (Studi Kasus pada Badan Pendapatan Daerah Kota Tangerang) Tahun 2019-2022 Ambarwati, Ambarwati; Futri, Silviana
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.4111

Abstract

One of the regional revenues comes from the tax sector, namely the rural and Urban Land and Building Tax (PBB-P2). However, there are still many taxpayers who do not pay and pay off their tax debts. Because of the low number of taxpayers to obey and obey in their tax obligations that lead to high amounts of receivables in the Tangerang City Regional Revenue Agency. Therefore, the purpose of this study to analyze the settlement strategy of rural and Urban Land and building tax receivables, obstacles faced and efforts made by the Tangerang City Regional Revenue Agency. This study uses a descriptive qualitative approach. The results of this study indicate that it is not fully optimal in the implementation of the settlement of PBB-P2 receivables based on the program implemented by the Tangerang City Regional Revenue Agency based on four indicators, namely organizational strategy, program, supporting resources, and institutional. Obstacles that occur is the lack of knowledge in sending system by taxpayers, double tax object numbers, and lack of bailiffs in settling receivables. Efforts have been made namely the renewal of system synchronization, open counters services in all sub-districts, put up banners and billboards, video visualization of services, conduct billing cooperation with the State Prosecutor's Office.
Implementasi Peraturan Daerah Kabupaten Bungo Nomor 12 Tahun 2015 Tentang Penertiban Dan Pemeliharaan Ternak Di Kelurahan Manggis Inayah, Dewi; Susanto, Joko; Chotib, M.; Anggraini, Zepa
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3703

Abstract

This research is motivated by the fact that there are still many livestock roaming the public streets around the Manggis Village and disturbing the comfort of the community, so in order to realize the control of livestock, the Regional Government stipulates Bungo Regency Regional Regulation Number 12 of 2015 concerning Livestock Control and Maintenance. The purpose of this study is to determine the implementation and obstacles in the implementation of Bungo Regency Regional Regulation Number 12 of 2015 concerning The Control and Maintenance of Livestock. The method used is descriptive with a qualitative approach. The population in this study was all employees of Satpol PP Bungo Regency, Bathin III Subdistrict, Mangosteen Village and mangosteen village community. The analysis units studied were as many as 15 people who were determined by purposive sampling and accidental sampling techniques. The analysis used is an interactive model by Miles and Huberman. The results of this study indicate that the implementation of livestock control and maintenance in Bungo Regency Regional Regulation Number 12 of 2015 concerning Livestock Control and Maintenance in Manggis Village has not been carried out optimally because Satpol PP has not carried out activities for controlling livestock, transporting livestock, issuing summons to livestock owners and giving the results of the decision in the form of sanctions so that it does not give a deterrent effect to farmers. The obstacle in implementing the regional regulation is the lack of coordination between the sub-district and the Satpol PP so that enforcement has not been carried out in the Manggis Village. Lack of awareness of farmers in following existing regulations due to the habit of releasing livestock so that there are still many livestock roaming around.
Strategi Komunikasi Pemasaran Politik Yang Efektif Dalam Mencapai Tujuan Politik Andamisari, Dessy
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.4046

Abstract

Penelititan ini dilatar belakangi pentingnya strategi komunikasi pemasaran politik yang efektif agar dapat membantu kandidat atau partai politik untuk meraih tujuan politiknya. Penelitian ini bertujuan untuk mengkaji strategi komunikasi pemasaran politik yang efektif dalam mencapai tujuan politik, khususnya dalam konteks pemilihan umum di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data penelitian dikumpulkan melalui data primer dan data sekunder. Data primer diperoleh dari wawancara dengan kandidiat dan lima team pemenangan . Hasil penelitian menunjukkan bahwa strategi komunikasi pemasaran politik yang efektif dalam konteks pemilihan umum di Indonesia melibatkan empat elemen utama komunikasi pemasaran, yaitu: (1) Segmentasi audiens, yaitu dengan mengidentifikasi kelompok pemilih yang berbeda dan menyesuaikan pesan dan strategi komunikasi sesuai dengan karakteristik dan kebutuhan masing-masing kelompok.(2) Personalisasi pesan, yaitu Kandidat menyesuaikan pesan politiknya dengan menggunakan data pemilih. (3).Penggunaan media sosial, yaitu Kandidat menggunakan Twitter untuk menjawab pertanyaan pemilih, Instagram untuk membagikan konten visual, dan TikTok untuk membuat konten yang menarik dan menghibur. (4) Manajemen citra: Citra positif kandidat atau partai politik penting untuk dibangun dan dijaga. Menggunakan strategi pemasaran push strategy, pass strategy dan pull strategy, Hal ini merupakan strategi komunikasi pemasaran politik yang efektif dalam konteks pemilihan umum di Indonesia membantu kandidat dan team partai politik untuk meraih tujuan politiknya, memenangkan pemilihan umum atau membangun opini publik yang mendukung kebijakan tertentu.
The Influence of Financial Performance, Independent Commissioners, and Tax Avoidance on Company Value Sidi Syahrozi, Teuku Muhammad; Nursita, Meta
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3707

Abstract

This research aims to determine the influence of financial performance, independent commissioners and tax avoidance on company value. This research was conducted in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population in this study amounted to 92 companies. The sample was selected using a purposive sampling technique which selected companies using several criteria, so that the total sample obtained was 13 companies. The method used to analyze the influence of independent variables on the dependent in this research is panel data regression analysis using Eviews 9 software. The results of this research show that financial performance, independent commissioners, and tax avoidance together influence company value, financial performance has an significant influence to company value, independent commissioners do not have a significant effect on company value, tax avoidance does not have a significant effect on company value

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