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All Journal Jurnal Penelitian dan Evaluasi Pendidikan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Darma, I Ketut
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Humanities Decision Sciences, Operations Research & Management Education Social Sciences

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The effectiveness and constraints of learning in polytechnic education Gunung, I Nyoman; Darma, I Ketut
Jurnal Penelitian dan Evaluasi Pendidikan Vol 23, No 2 (2019)
Publisher : Graduate School, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4446.272 KB) | DOI: 10.21831/pep.v23i2.23526

Abstract

This study is aimed at finding out: (1) the level of effectiveness of the teaching implementation at a polytechnic education institution viewed from the interrelatedness of the components of context, input, process, and product, and (2) the constraints in the teaching implementation at the institution. This study used the Contex Input Process Product (CIPP) model from Stufflebeam. The data were collected using a questionnaire, interview guide, and related docu-ments. The subjects of the evaluation were the students, lecturers, and the top management staff of the departments at the polytechnic. The data were analyzed using a quantitative descriptive method. The effectiveness of the learning program is determined based on the results of the prototype verification in the Glickman quadrant. The results of the analysis show that the teaching program implementation at the polytechnic viewed from the inter-relatedness of context, input, process, and product is considered effective enough. The constraints in the implementation of teaching at the polytechnic are in teaching planning, implementation of semester teaching plans, curriculum, and infrastructure as well as facilities. Those constraints create other barriers to the achievement of learning outcomes, both academic and non-academic.
Analisis Pajak Daerah Bea Balik Nama Kendaraan Bermotor dan Tingkat Risiko pada Masa Pandemi Covid-19 di Provinsi Bali Darma, I Ketut
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.32882

Abstract

The purpose of this study is to calculate the potential and target of local tax revenue in Bali Province in 2021, especially BBNKB. Furthermore, this study is expected to be of benefit to the Bali Provincial Government (Bappenda) as a material for consideration in planning local tax revenue in the context of preparing the Bali Province Regional Revenue and Expenditure Budget Plan (RAPBD) for 2021. This study only calculates the potential for regional taxes, and calculating the target of regional tax revenue for 2021, in the form of Transfer of Motor Vehicle Title Fee (BBNKB). Calculating the estimated potential local taxes is done in an aggregate manner using secondary data available from the relevant agencies, especially at the Bali Provincial Bappenda, BPS, GAIKINDO, AISI and several other relevant internet sources. This aggregate estimate gives an indication of how much potential there is to be realized. followed by studies / policies on a micro basis in order to identify obstacles (risks) in the field and economic and non-economic factors with trend analysis and multiple linear regression. Thus, based on the theoretical basis, it is hoped that the local government will be able to make specific policies to bring the potential into realization. The results of this study indicate that the results of calculations using four methods yield different results, but the differences are not very significant. The results of this analysis are used as material for Bapenda's consideration in determining the BBN_KB I target for 2021. The achievement of tax potential estimates becomes a realization very much depends on policies and human resource capabilities.
Co-Authors Gunung, I Nyoman