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Keterlibatan Siklus Terintegrasi Knowledge Management Terhadap Perilaku Kerja Inovatif Sumber Daya Manusia di Balai Diklat Keuangan Yogyakarta Bagas Dwi Praptowo; Mikhriani Michdor; Agus Suharsono
Jurnal Borneo Administrator Vol 16 No 1 (2020): April 2020
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

To realize Knowledge Management as one of pillars of Ministry of Finance Corporate University, Financial Education and Training Agency Yogyakarta as an institution that carries out a role of building a learning environment needs to have a series of systems and procedures for managing financial knowledge so that is available and well managed. This study aims to prove efforts effective influencing Human Resource (HR) Innovative Work Behavior in Financial Education and Training Agency Yogyakarta are through an integrated Knowledge Management Cycle namely Knowledge Capture, Knowledge Sharing and Dissemination, Knowledge Acquisition and Application. This integrated cycle can stimulate HR in critical, creative, and innovative thinking to produce useful new knowledge. This research method was a quantitative approach to SEM analysis using Smart PLS software. The results of the study proved that Knowledge Acquisition and Application affect the HR Innovative Work Behavior. However, Knowledge Capture and Knowledge Sharing and Dissemination did not affect HR Innovative Work Behavior, this indicates that there was a need to increase Knowledge Capture and Knowledge Sharing and Dissemination at Financial Education and Training Agency Yogyakarta so that overall employees could contribute to fostering Innovative Work Behavior in accordance under BPPK Decree No. KEP-140/PP/2017 which regulates that Knowledge Management is all employeesâ€™ task of Ministry of Finance. Keywords: Knowledge Capture, Knowledge Sharing and Dissemination, Knowledge Acquisition and Application, Human Resource (HR) Innovative Work Behavior Abstrak Mewujudkan Knowledge Management sebagai salah satu pilar Kemenkeu Corporate University, Balai Diklat Keuangan Yogyakarta sebagai instansi yang menjalankan peran membangun lingkungan pembelajaran, perlu memperhatikan rangkaian sistem dan prosedur dalam mengelola pengetahuan keuangan negara agar tersedia dan terkelola dengan baik. Penelitian ini bertujuan untuk membuktikan bahwa upaya yang dipandang efektif dalam mempengaruhi Perilaku Kerja Inovatif SDM di Balai Diklat Keuangan Yogyakarta adalah melalui siklus terintegrasi dari tiga tahapan Knowledge Management, yaitu Knowledge Capture, Knowledge Sharing and Dissemination, Knowledge Acquisition and Application. Siklus terintegrasi tersebut dapat merangsang SDM untuk berfikir kritis, kreatif, dan inovatif sehingga menghasilkan pengetahuan baru yang berguna. Metode penelitian ini melalui pendekatan kuantitatif analisis SEM menggunakan software Smart PLS. Hasil penelitian membuktikan bahwa Knowledge Acquisition and Application berpengaruh terhadap Perilaku Kerja Inovatif SDM. Namun, Knowledge Capture dan Knowledge Sharing and Dissemination tidak berpengaruh terhadap Perilaku Kerja Inovatif SDM. Hal ini mengindikasikan bahwa perlunya peningkatan Knowledge Capture dan Knowledge Sharing and Dissemination di Balai Diklat Keuangan Yogyakarta agar secara keseluruhan pegawai dapat berkontribusi menumbuhkan Perilaku Kerja Inovatif sesuai Keputusan Kepala BPPK No. KEP-140/PP/2017 yang mengatur bahwa tugas Knowledge Management adalah seluruh pegawai Kemenkeu. Kata kunci: Knowledge Capture, Knowledge Sharing and Dissemination, Knowledge Acquisition and Application, Perilaku Kerja Inovatif SDM

IMPLEMENTASI KNOWLEDGE MANAGEMENT DALAM KEMENKEU CORPORATE UNIVERSITY Agus Suharsono; Ariefina Sri Indaryani
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Learning from the Ministry of Finance Corporate University utilizes the Ministry of Finance Learning Center as a Knowledge Management. This paper wants to know and analyze how Knowledge Management is implemented in the Ministry of Finance Learning Center. The method used is qualitative with inductive logic analysis. The results of the study indicate that it is implemented using the internet. The formation of knowledge sharing habits has been implemented, but there are still many learning videos with few viewers, it should be made based on the eyes of the training in the Pusdiklat or subjects in PKN STAN. The making of learning videos is still dominated by Widyaiswara, officials or employees of the Directorate General of Taxes as very little Group Owner Skills, so rules need to be made that require officials or employees of the Directorate General of Tax to make learning videos based on best practice and tacit knowledge. Knowledge Management regulation umbrella is the Regulation of the Head of the Financial Education and Training Agency and Minister of Finance Regulation. The Knowledge Management strategy in the Ministry of Finance Learning Center is aligned with the Ministry of Finance's change management strategy because it is one of the central themes of the strategic initiative of the Ministry of Finance's bureaucratic reform program and institutional transformation.Keywords: Corporate University, Knowledge Management, Skill Group Owner.Abstrak

Evaluasi Pelatihan Jarak Jauh Penyuluh Pajak Menggunakan Model Kirkpatrick dan Importance Performance Analysis Agus Suharsono; Oscar Wibiyakto
SAP (Susunan Artikel Pendidikan) Vol 6, No 1 (2021)
Publisher : Universitas Indraprasta PGRI Jakarta

Basic Tax Extension Remote Training is a mandatory training to be appointed as a Tax Extension Functional Officer at the Directorate General of Taxes, which is a new functional position, the implementation of the training is also the first time conducted, and is carried out remotely due to the Covid-19 pandemic. The method used was the Kirkpatrick level-1 evaluation model and Importance Performance Analysis. The results of the level-1 evaluation of the implementation, all the elements evaluated were in quadrant I, meaning good and needed to be maintained. There were inputs to be considered in the implementation of the next training, namely the need to add learning videos on good communication, the need of application used in learning, reducing face-to-face meetings through zoom, and reducing hours of individual study in the evening. In Level-1 evaluation of the teachers, all elements of evaluation were included in quadrant I, meaning good and needed to be maintained. Currently, officials invited to give lectures are evaluated with the same instruments as the teachers. It is recommended that officials who give lectures are not evaluated as the teachers, because these officials are invited to lecture according to the authority of their position, not as teachers but as sources. Level-2 evaluation is very good because 96% of the participants passed with an excellent predicate.

Pembelajaran Daring Latsar CPNS From Home dalam Masa Pandemi Covid-19 Agus Suharsono
SAP (Susunan Artikel Pendidikan) Vol 5, No 1 (2020)
Publisher : Universitas Indraprasta PGRI Jakarta

This study analyzes the learning of the Whole of Government through online classes at Latsar CPNS from Home during the COVID-19 pandemic at the Yogyakarta Financial Training Center. The method used is quasi experiment. The results of the study are as follows: the average post-test score of the class is 92 or very satisfactory, the highest score per participant with a score of 100 or very satisfying and the lowest is 81 or satisfying. The learning action plan is able to convey material up to 81% -95%. The disadvantages of online learning are the lack of understanding of the material and the constraint of unstable internet connections, while the strengths are interesting, fun, sharpening your dexterity in searching and finding answers. Suggestions for improvement are to add to the discussion of learning material, the form of questions with right-wrong answer choices be replaced by multiple choices, and reduce the number of post-test questions. In general online learning is considered positive and effective by participants so that it can be continued both during the pandemic and the new normal.

Analisis Sengketa Pajak Pertambahan Nilai Kegiatan Membangun Sendiri Box Culvert Agus Suharsono
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 2 (2021): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i2.590

Penelitian ini menganalisis Putusan Peninjauan Kembali Nomor 2016/B/PK/PJK/2017 tentang sengketa Pajak Pertambahan Nilai Kegiatan Membangun Sendiri pembangunan box culvert. Metode yang digunakan adalah metode penelitian yuridis normatif dengan pendekatan undang-undang, kasus, dan analisis. Hasil penelitian menunjukkan bahwa pendapat fiskus bahwa penghitungan luas bangunan box culvert yang dibangun terpisah-pisah dengan menjumlahkan seluruh unit bangunan ditolak Hakim Pengadilan Pajak yang berpendapat seharusnya dihitung per unit. Selain itu, perlu juga dipertimbangkan fungsi bangunan tersebut apakah harus merupakan satu kesatuan atau berfungsi secara terpisah. Pendapat fiskus bahwa kegiatan membangun box culvert adalah Kegiatan Membangun Sendiri bukan oleh pihak ketiga atau oleh kontraktor karena wajib pajak tidak bisa menunjukkan faktur pajak sebagai bukti telah dipungut Pajak Pertambahan Nilai oleh kontraktor juga ditolak oleh Hakim Pengadilan Pajak dan dikuatkan oleh Hakim Agung, karena kewajiban membuat faktur pajak ada pada pihak ketiga, sehingga wajib pajak tidak seharusnya harus membuktikan. Ketentuan batasan dikenakan Pajak Pertambahan Nilai Kegiatan Membangun Sendiri saat ini adalah luas bangunan, konsep Pajak Pertambahan Nilai dikenakan atas pertambahan nilai yang lebih identik dengan harga atau uang. Diusulkan Batasan pengenaan Pajak Pertambahan Nilai Kegiatan Membangun Sendiri adalah nilai atau harga bangunan dengan besaran sesuai dengan batasan pengusaha kecil Pajak Pertambahan Nilai yaitu jumlah peredaran bruto dan/atau penerimaan bruto tidak lebih dari Rp4.800.000.000,00 setahun atau Rp400.000.000,00 per bulan

PEMBELAJARAN PENANAMAN NILAI ANTI KORUPSI BAGI CALON PEGAWAI NEGERI SIPIL DENGAN PERMAINAN DAN LAGU TRADISIONAL CUBLAK-CUBLAK SUWENG Agus Suharsono
MEDIA BINA ILMIAH Vol 14, No 11: Juni 2020
Publisher : BINA PATRIA

Jumlah PNS yang terlibat dalam tindak pidana korupsi cukup banyak, salah satu pencegahannya dengan penanaman nilai-nilai anti korupsi pada Latsar CPNS dengan metode pengajarannya berbasis experiential learning dan menggunakan metode pembelajaran orang dewasa. Penelitian ini menganalisis pembelajaran penanaman nilai-nilai anti korupsi bagi CPNS dengan permainan dan lagu tradisional Cublak-Cublak Suweng. Metode penelitan menggunakan kuasi-eksperimental, analisis datanya menggunakan logiko-induktif, hasilnya disajikan secara deskriptif. Hasil penelitian menunjukkan bahwa permainan dan lagu tradisional Cublak-Cublak Suweng dengan materi anti korupsi menurut peserta kreatif, bagus, ilustratif, menyentuh hati, mudah diingat, menyenangkan, dan menarik. Kekurangan metode tersebut adalah syairnya yang menggunakan Bahasa Jawa dengan ragam bahasa metafora tidak mudah dipahami peserta. Nilai-nilai yang terkandung permainan dan lagu tradisioanal Cublak-Cublak Suweng dengan nilai-nilai anti korupsi oleh peserta yaitu: jujur, kerja keras, dan sederhana. Artinya tidak semua nilai-nilai anti korupsi terungkap, hal terjadi karena data digali dengan pertanyaan terbuka sehingga peserta hanya menjawab satu, dua, atau tiga nilai saja. Metode pembelajaran tersebut perlu dikembangkan tidak hanya dengan menonton video namun dipraktikan secara berkelompok dan harus dipastikan bahwa sebagian besar peserta memahami bahasa Jawa dan juga perlu dikembangkan dengan permainan dan lagu tradisional sesuai dengan budaya tempat Latsar CPNS dilaksanakan

Pembelajaran Wawasan Kebangsaan Pembelajaran Wawasan Kebangsaan Menggunakan Film Masya And The Bear Agus Suharsono
Edumaspul: Jurnal Pendidikan Vol 5 No 1 (2021): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

This study aims to increase knowledge of national insight through the method of screening the film Masya and The Bear in Magelang Leadership Training. The method used is a quasi experiment. According to participants who had shortcomings: inappropriate film locations (40%), difficult to implement (20%), not Indonesian products (10%), no drawbacks (10%), inappropriate behavior (10%), inappropriate according to the interests of the participants (7%), and there were acts of violence (3%). This method has advantages: interesting learning media (65%), the moral message is conveyed (23%), and adds to it from an early age (12%). The lessons learned were: nationalism (54%), social diversity (27%), state ideology (8%), respect for the government (4%), justice and welfare (4%), and there were participants who did not get lessons (4) %). Participants suggested that the learning method be effective: determining the episode (35%), increasing discussion time (27%), adding other references (19%), presenting Indonesian films (12%), needing actualization (4%), and watching together (4%).

Dualitas Hukum Atas Pengenaan Sanksi Kebijakan Pengampunan Pajak di Indonesia Agus Suharsono
Jurnal Transformasi Administrasi Vol 9 No 1 (2019)
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.125 KB)

Legal dualism over the imposition of sanction against tax amnesty policy arises due to the decision of provision formula regarding the sanction of 200% increase governed in Article 18 clause (3) of Tax Amnesty Law with collecting medium in the form of receivable tax stipulation document governed in Article 13 of General Provisions and Tax Procedures Law. The research method used is normative juridical approach to legislation, conceptual approach, and analytical approach. Research data in the form of primary and secondary legal sources obtained by literature study, analyzed qualitatively and presented descriptively. This dualism can be dealt with by including the provision of sanction in the amendment to the General Provisions and Tax Procedures Law becoming the prioritized national legislative program in 2019.

KONSTRUKSI HUKUM HAKIM AGUNG DALAM MEMUTUS SENGKETA PAJAK PERTAMBAHAN NILAI PERUSAHAAN BATU BARA (Studi Kasus Putusan Mahkamah Agung Nomor : 36/B/PK/PJK/2016) Agus Suharsono
JURNAL ILMIAH HUKUM DAN DINAMIKA MASYARAKAT Vol 20, No 1 (2022): HUKUM DAN DINAMIKA MASYARAKAT
Publisher : Fakultas Hukum Universitas 17 Agustus (UNTAG) Semarang

This study aims to analyze and synthesize the legal construction of the Supreme Court justices in deciding the value added tax dispute of coal companies so that they can be used as legal considerations for tax authorities and taxpayers who are in the coal mining sector in fulfilling their tax obligations. The method used is doctrinal research which analyzes primary and secondary legal sources. The results of the study show that the construction of the Supreme Court judge in deciding the value added tax dispute for coal companies is not only guided by written regulations and documents, but also explores, follows, and understands the legal values and sense of justice that live in the coal business world. The Supreme Court judge is of the opinion that the Certificate of Origin is not the basis for calculating the volume of coal delivery, income from debt payments is not an object of value added tax, foreign exchange income is not an object of value added, and sales of assets which according to their original purpose were not traded by coal mining companies are not value added tax object.

PENEMUAN HUKUM HAKIM PENGADILAN PAJAK DALAM MEMUTUSKAN PBB HUTAN RESTORASI EKOSISTEM Agus Suharsono; Aniek Juliarini
Jurnal Transformasi Administrasi Vol 10 No 1 (2020)
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v10i1.152

The Land and Building Tax of the Forestry sector managed by the DGT is an objective tax whose tax depends on the value of the object. The number of objections to land and building tax disputes in 2017 was 384 or 4% of all objections. Decision of Tax Court Number PUT-107539.18 / 2015 / PP / M.IVB related to the stipulation of Land and Building Tax on Land and Building Tax objects in the form of ecosystem restoration forest. This is interesting to analyze because the main issue of the calculation of the sale value of forest tax objects has an ecosystem restoration function that does not yet have a specific regulation. The method used is normative juridical research with approaches: law, concept, case, and analysis. The research data in the form of primary legal materials are all written regulations and decisions of the Tax Court, secondary legal materials in the form of books, articles, and legal dictionaries. Data is collected by literature study which is done by searching, researching, studying, recording, and interpreting by polyiangulation. The collected data is analyzed qualitatively by recording, studying, and interpreting and then explaining descriptively. The results of the study revealed that the Tax Court Judge in deciding the Land and Building Tax dispute over an object in the form of an ecosystem restoration forest was not bound by written regulations but also considered the judge's beliefs. In addition, it is known that there are no specific regulations governing the valuation of land and building tax objects on forests that have an ecosystem restoration function.

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