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Contact Name
Muhammad Ramaditya
Contact Email
muhammad.ramaditya18@ui.ac.id
Phone
+6221-78849145
Journal Mail Official
jbb@ui.ac.id
Editorial Address
Prof. Dr. Mr. Prajudi Atmosudirdjo Building, First Floor Faculty of Administrative Science, Universitas Indonesia 16424 Depok - INDONESIA
Location
Kota depok,
Jawa barat
INDONESIA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Published by Universitas Indonesia
ISSN : 08543844     EISSN : 23557826     DOI : https://doi.org/10.20476/jbb
Core Subject : Economy, Social,
The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, organizational behavior, fiscal policy, tax administration, international tax, and the politics of taxation.
Arjuna Subject : Umum - Umum
Articles 8 Documents
Search results for , issue "Vol. 16, No. 1" : 8 Documents clear
Model Penyelewengan Pajak Menggunakan Faktur Pajak Fiktif YAMIN, LUIYANTO; PUTrANTI, TITI MUswATI
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT, whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism. Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity of VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This study is aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis of interview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports. Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration, (3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the government has issued several regulations and circulated letters, including carried out risk analysis in connection with the auditing on VAT refunds.
Hubungan Insentif Pajak dengan Iklim Investasi bagi Perusahaan Penanaman Modal Asing di Sektor Industri Tekstil di Indonesia HArtoNo, M. EDi; SEtYoWAti, MiLLA SEPLiANA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

This quantitative research relates tax-incentive policy with investment-climate for foreign-invested companies in textile industry by using the method of survey analysis. This research took samples by using simple random sampling method. The result shows that the tax-incentive policy is not significantly related to investment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors that influence investment-climate, among others, the availability of cheap, professional experts, political stability, the condition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty, and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on the research result, however, market access appears to be the significant factor that generates foreign investors in textile industry in Indonesia.
Pengaruh Kompetensi, Motivasi, dan Kepemimpinan terhadap Efektivitas Kerja APRIANI, FAJAR
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

The role of lecturers, as a professional force appointed legally in Higher Education, has three major functions, i.e. education, research, and contribution to society—known as Tridharma Perguruan Tinggi (The Three Principles of Higher Education). Considering the importance of the lecturers’ position, role, and function as educational force in higher education, we need to be consistent in implementing Tridharma Perguruan Tinggi in order to achieve the goal of improving the quality of our human resources. The research aims to examine the influence of competence, motivation, and leadership toward the effectiveness of the implementation of Tridharma Perguruan Tinggi by the lecturers in Mulawarman University. The result of the research shows that competence, motivation, and leadership are strongly and significantly related to the implementation of Tridharma Perguruan Tinggi by Mulawarman University’s lecturers.
Pengaruh Kompensasi dan Iklim Organisasi terhadap Kepuasan Kerja SARI, ELVIERA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

Competitions amongst International Schools recently become a major concern of School management. The numbers of opening International schools in Jakarta provide a large opportunity of labor market especially those interested in working for a school. Hiring and retaining competent employees are not jobs; school management need to generate an attractive package to attract qualified employees. This research focuses on the job satisfaction from two different perspectives i.e. compensation and organizational climate. This research analyzes the correlation between compensation and organizational climate as factors that provide employee’s job satisfaction at British International School. Descriptive method is used to explore the correlations and identify the attribution of each factor that affects employee’s job satisfactions. The research indicates that compensation and organizational climate strongly affect the job satisfactions.
Kajian terhadap Siklus, Trend, dan Musiman pada Peramalan Saham-Saham Individu pada Saham LQ-45 SIJABAT, HEBER P.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

For investor, stock return is very important. They only interested in stocks that has promised positive returns. Trend analysis, moving average method, seasonal method, and error factor are factors that are greatly affected cycles. This conclusion is backed up by calculation using methods, formulas, regression technique quantitative approach and descriptive methods. In a short period of time, constant trend in moving average itself caused the stock cycle. For LQ-45 stocks, two years period of cycles are affected by seasonal factors. Stock return greatly affected stock price’s ups and downs. However, these techniques only provide prediction, not an exact result.
Pengaruh Organisasi Pembelajar terhadap Kompetensi Pegawai Bank TOBING, SONDANG YOHANNA L.; fitriati, RACHMA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

PT Bank Mandiri, Tbk. as the biggest state-owned bank in Indonesia must perform changes and its employees must continuously adapt to its environment in order to exist in its endeavour to be the best in the banking world. This quantitative research uses samples taken randomly from the population of the entire employees of Bank Mandiri central office located in Jakarta. The analysis of the data uses the regression design to perceive the influence of five disciplines of learning organization—i.e. personal mastery, shared vision, mental model, system thinking, and team learning—toward the competence improvement of Mandiri Bank Central Office’s employees in Jakarta, signified by motives, traits, self concept, knowledge, and skill. The result of the research shows that learning organization has a strong relation and a significant influence toward the competence improvement of the employees at Mandiri Bank Central Office in Jakarta.
Analisis Strategi Bersaing dalam Persaingan Usaha Penerbangan Komersial KUNTJOROADI, Wibowo; Safitri, Nurul
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

The aim of this research is to analyze the implementation of Sustainable Competitive Advantage (SCA) as a strategy taken by PT Garuda Indonesia in facing the commercial flight business competition in Indonesia. This research adopted Boston Consulting Group (BCG) matrix theory and the SCA approach to identify the competitive position of Garuda among its competitors in the airline industry and to analyze the component of competitors, consisting familiarity towards its own product, familiarity towards competitors, familiarity towards the competitors’ product and the component of competition techniques comprising cost advantage, product differentiation, market focus, pioneering products and market synergy. The result of this research shows that competitive position of Garuda in the airline industry in Indonesia is in the star quadrant, possessing the growth of long run opportunities. The strategies that could be adopted were forward integration, backward integration, horizontal integration, market penetration, market development and product development. Therefore it could be concluded that the SCA concept could be adopted as the marketing strategy of Garuda. The optimal adoption of the SCA concept as the marketing strategy that possessed the sustainable competition requires mending and improvement of such strategies as market synergy, human resources development and the market extension.
Peran Camat di Era Otonomi Daerah HAMUDY, MOH. ilHAM A.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
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Abstract

The Government of Indonesia has enacted Law No. 32 of 2004. It has affirmed that the head of a sub-district is a local apparatus of district/town, who acquires some of the government authorities from the district head/mayor. Such guarantee of partial authority is significant. With the authority in his hand, the sub- district head is able to set in motion and put in orders for the developments in his territory to be more dynamic, democratic, and legally-carried out. Nevertheless, the roles of the sub-district head—supposedly to mediate and overcome problems in society, as stated in the Law No. 5 of 1974—are no longer entirely accommodated in the Government Regulation No. 19 of 2008 issued by the central government to regulate sub-districts.

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