Garuda - Garba Rujukan Digital

All

Journal of Vision and Ideas (VISA)

visa
Website

Published by Institut Agama Islam Nasional Laa Roiba Bogor

ISSN : 28092643 EISSN : 28092058 DOI : 10.47467/visa

Core Subject : Religion, Economy, Humanities, Science, Education, Agriculture, Social,

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

VISA: Journal of Visions and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering research results, studies, thoughts, and ideas related to visions and solutions to various problems in the economic, social, educational, communication, science and environmental fields. VISA: Journal of Visions and Ideas is a peer-reviewed national journal published by Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in cooperation with Masyarakat Ekonomi Syariah (MES), Ikatan Ahli Ekonomi Islam (IAEI), and Intelectual Association for Islamic Studies (IAFORIS).

Arjuna Subject : Umum - Umum

Articles 140 Documents

4 5 6 7 8

Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Dalam Meningkatkan Pendapatan Asli Daerah di Kota Medan Tahun 2016-2020 Faizatun Nisa; Muhammad Arif
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The purpose of this study was to see whether PBB revenue in Medan City within a period of five years (2016-2020) had effectively contributed well and could increase Regional Original Income. Moreover, to find out the obstacles faced by officers in the process of collecting taxes to taxpayers. This study uses a qualitative descriptive analysis method by collecting, compiling, processing, and analyzing numerical data in order to provide an overview of a certain situation so that conclusions can be drawn. The data collection method used is the documentation method which is carried out by taking documentation on the PBB target report obtained from the Medan City BPPRD office. The results of the study show that the realization of the Land and Building Tax within a period of five years, namely in 2016-2020 hasn’t reached the target. Based on the acquisition of secondary data, the average effectiveness calculation result from 2016-2020 is 88% entered in the criteria of Enough Effective. Based on the calculation of the effectiveness of the contribution, the average PBB result for 2016-2020 is 28.7% with the criteria being quite effective. Obstacles that arise in tax collection include the low level of public awareness of the usefulness of taxes so that they are still reluctant to register or pay their taxpayers, there is still a sense of openness from the public regarding their taxpayer data. Keywords: Poverty Tax; Effectiveness; Contribution; Local Native Income

Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Madrasah di Kantor Wilayah Kementerian Agama Provinsi Sumatera Utara Lidya Lestari; Waizul Qarni
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

This study expects to make proper upgrades and augment viewpoints in the administration of BOS assets to make work solace and ideal execution of madrasas, particularly in the space of the Office of the Service of Religion of the area of North Sumatra. The positive side of overseeing BOS assets should be visible from the degree of planning, execution cycle, and post-execution exercises, their subsidiary effects, and general assessment of the presentation of the Madsarah BOS Group. Second, BOS reserves emphatically affect working on the nature of madrasas, which is quantifiable with marks of expanding madrasah authorization status, expanding the quantity of understudies, and the quantity of understudies avoiding class and dropping with regard to school. The positive effect of BOS is additionally recorded from the way that the history of madrasa understudies' accomplishments in numerous and changed rivalries. Also, BOS reserves can increment school ethos and understudies' excitement for learning. Keywords: Effectiveness, BOS Fund

Peran Motivasi dan Lingkungan Kerja terhadap Kinerja Pegawai Dinas Perdagangan Kota Medan Fitri Sagita; Waizul Qarni
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

This study aims to analyze the role of work motivation and work environment in employee performance at the Medan City Trade Office. The method used in this research is a detailed qualitative method that leads to an in-depth description and description of the actual situation in the field. This study uses an open interview technique that is shown directly to employees of the trade department in the field of development and foreign trade. The results of this study indicate that the role of work motivation and work environment in employee performance at the Medan City Trade Office in the field of development and foreign trade affects the performance of employees. This is shown by the attitude of kinship and mutual assistance in carrying out tasks and discussing the program in deliberation. So that the increase in class, promotion and the results of their successful performance increase the motivation of employees so that they have good performance. Keywords: Performance, Work Environment, Motivation

Menganalisis Efektifitas Sistem Pengendalian Internal terhadap Pelayanan Publik pada Bidang Perizinan di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Medan Nisa Sri Rahayu Hsb; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Public services in goverment agencies, especially in the field of licensing services will not be separated from the practice of maladministration. To overcome this practice, a system that can control the implementation of public services is needed, namely the internal control system. The purpose of this research is to analyze the effectiveness internal control system for public services in the field of licensing at the invesment office and one- stop integrated service in the city of Medan. This type of research uses a qualitative description rules and all information obtained from the mechanism of observation, interviews and documentation. The results of this study indicate that the internal control system implemented in DPMPTSP Medan city has not been effective and optimal because there are still many complaints report from the public regarding the procedure system. Which is long- winded, takes a long time in obtaining permits, and it is found that Medan city DPMPTSP officers who work not yet competent and responsible for their work. Keywords: Public Service, Licensing, Internal Control System

Peranan Bank BPRS PT Puduarta Insani Dalam Meningkatkan UMKM melalui Program Pembiayaan Murabahah Kholifah Kholifah; Sri Sudiartri
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

This study aims to determine how the role of the BPRS bank PT. Puduarta Insani in increasing MSMEs through the murabahah financing program. This study uses a descriptive qualitative method by obtaining data through interview techniques conducted on several bank employees and MSME actors involved in this program as well as secondary data originating from the BPRS website with time series data for five years. The results of this study indicate that Bank BPRS Pt.Puduarta Insani has a role in increasing MSME financing and the number of customers for the last five years, namely from 2016 to 2020. This is shown by the number of customers in 2016 only around 188 people but in 2020 it has reached 240 customers who joined, this shows that the financing with the murabahah system carried out by Bank BPRS Pt. Puduarta has a positive effect on increasing MSMEs. Keywords: Murabaha Financing, MSME

Analisa Penerapan E-Filling Dalam Meningkatkan Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di KPP Pratama Rantau Prapat Indri Apriani; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Tax is a levy that must be given to the state by individual or entities based on the law that will be used for the benefit of the state.individuals or taxpayers must report their income or income, namely by repoting the annual SPT this useful for fulfilling the obligation to pay taxes.in two ways,namely manually and online. manually using form 1770 and online using the E-Filling apllication. The purpose of this study was to determine the role of E-Filling in increasing compliance with reporting individual taxpayers' annual tax returns.this research is included in the type of descriptive research with a qualitative approach. the results of this study indicate that the presence of E-Filling is able to increase taxpayer compliance in annual SPT reporting is due to the practice of using it can be done anywhere and anytime. Keywords: E-Filling, individual taxpayers'

Analisis Pelaksanaan Administrasi Pelayanan di Bidang Penanaman Modal pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Tarmiji Hamid Siregar
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

This study aims to describe and analyze the implementation of service administration in the investment sector at the Medan City Investment and One Stop Integrated Service Office. In this study to collect data the author uses library research methods (Library Research). This technique aims to strengthen the facts in comparing the differences or similarities between theory and practice that the author is researching on the problem related to "Analyzing the implementation of Service Administration in the Investment Sector at the Medan City Investment and One-Stop Integrated Service Office". The results of the analysis of the implementation of service administration in the investment sector at the Medan City DPMPTSP have not been maximized and need improvement, seen from the efforts to improve the quality of services regarding ease of access which are still not maximized due to lack of socialization to the community, and the punctuality of completing the permit issuance. Suggestions from this research are to further improve the quality of service in terms of timely completion of permits and the performance of all employees in providing services to the community Keywords: Quality, Service, Licensing

Analisis Peran Seksi Penyelenggara Syariah Dalam Pengumpulan Zakat Profesi ASN di Lingkungan Kantor Kementerian Agama Kota Medan Dinda Melani Putri; Zuhrina M. Nawawi
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Every muslim wants to echieve perfection in worship by carrying out all the commands of Allah SWT and staying away from all his prohibilitions. The pilliars of Islam and the pilliars of faith are guidelines for muslims to become true Muslims. There are five pilliars, islam and paying zakat is an obligation that must be issued by someone who has excess assets. Profesional zakat is part of zakat maal which must be issued on essest derived from regular income work that does not violate islamic law. Baznas after entrusting to the agency or company to collect zakat for its employees. The perpose of this study is to find out how the role of the islamic organizer section in collecting professional zakat is in the office of the ministry of religion in the city of Medan. The main problem related to this research is the effort and role of the islamic organizer section in collecting professional zakat. The object of this research is the islamic organizer secton of the Medan city ministry of religion. Keywords : Professional Zakat, Collection, Syariah administration section.

Pengaruh Jumlah Omset dan Sanksi terhadap Kepatuhan Wajib Pajak Hotel, Restoran, dan Hiburan di Kota Medan Annisa Fajaria; Zuhrinal M. Nawawi
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Medan as one of the largest metropolitan cities in Indonesia, of course, should pay more attention to public compliance with payments and taxes, especially in this case the hotel, restaurant and entertainment tax in Medan. This study aims to determine how turnover and fines affect compliance with tax regulations, hotels and entertainment in the city of Medan. This research was conducted by using a literature search research method and using secondary data. The results showed that the imposition of fines together with the imposition of fines had a significant effect on compliance with hotel, restaurant, and entertainment taxpayer regulations in Medan. While the amount of revenue received does not affect taxpayer compliance with hotels, restaurants, and entertainment in the city of Medan. Keywords: Hotel Tax, Restaurant Tax, Entertainment Tax, Taxpayer Compliance

Efektivitas Penerapan Sasaran Kinerja Pegawai (SKP)-Online di Lingkungan Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Pemerintah Provinsi Sumatera Utara Isnaini Faraz Azis Ilmi Sitorus; Azhari Akmal Tarigan
VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The focus of this research is to look at the effectiveness of the implementation of Online Employee Performance Targets (SKP) in the Regional Financial and Asset Management Agency (BPKAD) of North Sumatra Province, the inhibiting factors and the efforts made in implementing SKP-Online to improve the performance of the state civil apparatus optimally in Environment of the Regional Financial and Asset Management Agency (BPKAD) of North Sumatra Province. The research uses the theory by Gibson, Donnelly, and Ivancevich regarding organizational effectiveness, then is limited to the application of SKP-Online and employee behavior. This study uses a qualitative method with a descriptive approach. In collecting data, researchers conducted observations, interviews and collected documents related to the application of SKP-Online within the Regional Financial and Asset Management Agency (BPKAD) of North Sumatra Province. The results showed that the implementation of SKP-Online in the Regional Financial and Asset Management Agency (BPKAD) of North Sumatra Province had not run well and optimally, as seen from the implementation process and supervision in the implementation of employee performance targets (SKP)-Online. Then the work environment is less productive and the apparatus resources are still incompetent and the employees' sense of responsibility towards their duties and functions as state civil servants. Efforts were made to improve employee performance in the application of SKP-Online, among others: 1. Creating an innovation by forming a group of employees of the Regional Financial and Asset Management Agency of North Sumatra Province an application on the telephone. 2. Re-socialization to all employees in the Regional Financial and Asset Management Agency of North Sumatra Province, by making a tutorial on the operation of SKP-Online by the editing section. 3. Motivating employees to want to learn how to use and operate technology facilities. Overall, the efforts made have actually been quite good. It's just that over time these efforts have not fully succeeded in improving employee performance in implementing SKP-Online. because these efforts still have not shown a significant impact in building a sense of responsibility of employees towards their duties and increasing work discipline. Therefore, there is still a need for other efforts that are more decisive and have a significant impact to achieve the objectives of implementing SKP-Online, so that the provision of TPP is more efficient and able to optimally improve the quality of employee work and create a competent and quality work environment. Keywords: Effectiveness, SKP-Online and Employee Performance

Page 6 of 14 | Total Record : 140

4 5 6 7 8

Filter by Year

2021 2024

Filter By Issues

All Issue Vol 4 No 1 (2024): VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas Vol 3 No 2 (2023): Visa: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas Vol 2 No 3 (2022): VISA: Journal of Vision and Ideas Vol 2 No 2 (2022): VISA: Journal of Vision and Ideas Vol 2 No 1 (2022): VISA: Journal of Vision and Ideas Vol 1 No 3 (2021): VISA: Journal of Vision and Ideas Vol 1 No 2 (2021): VISA: Journal of Vision and Ideas Vol 1 No 1 (2021): VISA: Journal of Vision and Ideas

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
visa@laaroiba.ac.id

Editorial Address
LPPM IAI Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@laaroiba.ac.id WEB http://journal.laaroiba.ac.id/index.php/visa

Location
Kab. bogor,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dedi Junaedi

Contact Email dedijunaedi@laaroiba.ac.id

Phone +628118114379

Journal Mail Official visa@laaroiba.ac.id

Editorial Address LPPM IAI Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@laaroiba.ac.id WEB http://journal.laaroiba.ac.id/index.php/visa

Location Kab. bogor, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
visa@laaroiba.ac.id

Editorial Address
LPPM IAI Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: visa@laaroiba.ac.id WEB http://journal.laaroiba.ac.id/index.php/visa

Location
Kab. bogor,

Jawa barat

INDONESIA