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All Journal Jurnal Administrasi Bisnis Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Jurnal Administrasi Negara Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Journal Of Regional Public Administration (JRPA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Dialogue: Jurnal Ilmu Administrasi Publik International Journal of Economics, Management, Business, and Social Science Jurnal Media Administrasi Terapan Setia Mengabdi: Jurnal Pengabdian Kepada Masyarakat
Abdul Rahman
Politeknik STIA LAN Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Evaluasi Kepuasan Pelayanan Publik Studi Kasus Pada PT. Jamsostek (Persero) Abdul Rahman
Jurnal Administrasi Bisnis Vol. 5 No. 2 (2009)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.664 KB) | DOI: 10.26593/jab.v5i2.2110.%p

Abstract

Increasing and maintaining a service quality are not an easy job, moreover if thereare involving some division in delivering the services. JPK programme, as one of thepublic service programme in health, which are organized by PT jamsostek (Persero),using the trhee party pattern which are involving three institution, such as BadanPenyelenggara (PT Jamsostek), Provider (Health Care Organizer) dan Recipient (cor-poration dan employee) as their customer. The three party pattern is a complex modelsince each involved institutions have their own potential. Interaction among the threeinstitution will come out a potential side effect problem, which in the end affectedthe quality of the delivered services. In evaluating the satisfaction of the deliveredservices objectively, in tem of increasing and maintaining the services’ quality, thenthe aim of this research.Keywords: Program JPK, Tripartit, Evaluasi, Pengukuran, Kepuasan Konsumen
Sebuah Pelajaran Dari Pelaksanaan Reformasi Pajak di Indonesia dan Vietnam Abdul Rahman
Jurnal Borneo Administrator Vol 13 No 1 (2017): April 2017
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.826 KB) | DOI: 10.24258/jba.v13i1.276

Abstract

1997 Asian crisis brought ASEAN countries in condition where banking system damaged, GDP dropped and the exchange rate plunged. Taxation became ‘rescuer’ to overcome financial deficit and stable economy. Improvements in taxation are realized by tax reforms. In ASEAN, tax reforms have been undertaken since 1980s and they have significant contribution to increase tax revenue and to improve tax ratio. Specifically, we highlight Vietnam as the highest ratio and Indonesia as the lowest ratio. This paper explores the elements of innovation in tax reforms between Indonesia and Vietnam in order to seek the key of success factor of Vietnam in tax ratio. Our study found several interesting points. Firstly, tax reforms in Indonesia and Vietnam have similarity approaches, namely focusing on the policy and administration reforms. Secondly, for both countries, tax reforms have contributed in increasing tax revenue. Thirdly both countries highlight the role of tax reforms in enlarging the function of government in allocating state budget for social expenditure. Finally, we underscore the appreciation of government for society as taxpayers in the form of large allocation for public interests as a key success factor in increasing tax ratio in Vietnam.Keywords: Tax reforms, phase of reforms, lesson of reform, tax revenue, tax ratioKrisis di Asia pada tahun 1997 telah membawa negara-negara di ASEAN pada kondisi di mana sistem perbankan rusak, PDB turun dan nilai tukar mata uang jatuh. Perpajakan datang sebagai penyelamat untuk mengatasi krisis keuangan dan membuat perekonomian menjadi stabil. Perbaikan-perbaikan di sektor pajak diwujudkan melalui reformasi perpajakan. Di ASEAN, reformasi perpajakan telah dilaksanakan sejak tahun 1980 dan secara signifikan memberikan kontribusi untuk meningkatkan penerimaan pajak dan memperbaiki rasio pajak. Secara spesifik kami menggarisbawahi Vietnam sebagai negara dengan rasio pajak tertinggi dan Indonesia dengan rasio pajak terendah. Paper ini menggali elemen-elemen inovasi pada reformasi pajak di antara Indonesia dan Vietnam untuk mencari factor kunci kesuksesan rasio pajak di Vietnam. Studi kami menemukan beberapa poin penting. Pertama, reformasi pajak di Indonesia dan Vietnam mempunyai pendekatan yang sama yaitu fokus terhadap reformasi kebijakan dan administrasi. Kedua, bagi kedua negara, reformasi pajak telah berperan dalam meningkatkan penerimaan pajak. Ketiga, kedua negara menggarisbawahi peran reformasi pajak dalam meningkatkan fungsi negara dalam pengalokasian keuangan negara untuk pengeluaran sosial. Terakhir, kami mencatat penghargaan pemerintah terhadap masyarakat sebagai pembayar pajak dalam bentuk alokasi dana yang besar untuk kepentingan masyarakat sebagai faktor kunci kesuksesan peningkatan rasio pajak di Vietnam.Kata Kunci: Reformasi pajak, tahapan reformasi, pelajaran dari reformasi, penerimaan pajak, rasio pajak
Comparing Tax Reforms : Analyzing The Driving Factors, Expectation, and Elements of Reform Abdul Rahman; Nico S. Groenendijk
Jurnal Administrasi Negara Vol 20 No 1 (2014): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v20i1.1

Abstract

Abstract : A country generally performs fundamental changes in line with its economic, political, cultural, and social circumstances. As a part of changes, tax reform is an important step in the development of a country. Certainly, the implications for each country vary according to characteristics that country. Therefore, it will be very interesting if we compare tax reforms among countries before formulating a better approach to tax reform in the future. This paper aims to provide a flow of analysis to compare tax reforms based on the perspective of driving factors, expectations, and elements.Keywords : Tax reform, Analysis flow, Driving factor, Expectation, Element. Abstrak : Sebuah negara umumnya melakukan perubahan penting sejalan dengan, situasi politik, budaya, dan sosial ekonomi. Sebagai bagian dari perubahan, reformasi pajak merupakan langkah penting dalam pembangunan suatu negara. Tentunya, implikasi untuk masing-masing negara berbeda sesuai dengan karakteristik negara tersebut. Oleh karena itu, akan sangat menarik jika kita membandingkan reformasi pajak di antara beberapa negara sebelum merumuskan pendekatan reformasi pajak yang lebih baik di masa yang akan datang. Makalah ini bertujuan untuk memberikan alur analisis dalam membandingkan reformasi pajak berdasarkan perspektif faktor pendorong, harapan, dan elemen. Alur ini akan membantu kita menemukan - dengan cara yang sistematis - kesamaan pelaksanaan reformasi pajak antar negara. Kami mensimulasikan alur ini untuk mengidentifikasi kesamaan tersebut di antara negara-negara transisi, maju, dan berkembang berdasarkan literatur dan penelitian sebelumnya. Sebagai hasilnya, kami menyoroti dengan jelas kesamaan reformasi pajak antara negara-negara tersebut dalam perspektif faktor  pendorong, harapan, dan elemen.Kata kunci : Reformasi pajak, Alur analisis, Faktor pendorong, Harapan, Elemen.
Hubungan Antara Penerapan Sistem Administrasi Perpajakan Modern Dengan Kepatuhan Perpajakan : Studi Meta-Analisis Untuk Kasus Indonesia Abdul Rahman; Nico S. Groenendijk
Jurnal Administrasi Negara Vol 20 No 2 (2014): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v20i2.10

Abstract

Abstrak : Artikel ini menyajikan sebuah Meta-Analisis terhadap 14 studi yang telah mengukur pengaruh dari penerapan Sistem Administrasi Perpajakan Modern (SAPM) terhadap kepatuhan perpajakan. Dalam studi ini, Meta Analisis dilakukan untuk mengevaluasi hubungan di antara SAPM dan kepatuhan melalui koreksi terhadap kesalahan sampling dan kesalahan pengukuran, Hasilnya, analisis mendukung hipotesis yang menyatakan adanya hubungan antara SAPM dengan kepatuhan pajak. Studi ini juga menunjukkan bahwa penerapan SAPM dapat diidentifikasikan sebagai prediksi dari kepatuhan perpajakan.Kata kunci : Meta-Analisis, Hubungan antara SAPM dan Kepatuhan Perpajakan, Kesalahan Sampling, Kesalahan Pengukuran, Persen Dampak. Abstract : This article presents a meta analysis toward 14 studies that have examined the influence from the Modernized Tax Administration System (MTAS) on the tax compliance. This analysis evaluated the correlation between MTAS and tax compliance by directly correcting error of sampling and measurements. The summary of analysis provided a support  for the hypothesis that MTAS has a correlation on tax compliance. The results also showed MTAS have been identified as a predictor of the tax compliance.Keywords : Meta Analysis, Correlation of Modernized Tax Administration System and Tax Compliance, Sampling Error, Measurement Error, Percent of Impact.
Measuring The Impact Of Modernized Tax Administration System On Tax Compliance By Tax Sanction, Tax Morale, And Tax Service As Intervening Variables Abdul Rahman
Jurnal Administrasi Negara Vol 20 No 3 (2014): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v20i3.12

Abstract

Abstrak : Sektor pajak adalah sumber utama penerimaan negara di beberapa belahan dunia. Peran pentingnya untuk pembangunan dan pembiayaan operasional membuat suatu negara secara terus menerus melakukan perbaikan di segala sektor pajak melalui reformasi perpajakan. Salah satu elemen reformasi adalah memodernisasi administrasi perpajakan. Administrasi pajak menjadi pilihan karena dalam sistem perpajakan, administrasi pajak memegang peranan penting sebagai pengorganisasi data, pengolahan data sampai dengan penyetoran uang pajak. Secara umum, penerapan sistem administrasi perpajakan modern telah menghabiskan secara signifikan uang negara, sehingga perlu dievaluasi secara menyeluruh sebagai bentuk pertanggungjawaban negara kepada masyarakat. Paper ini menawarkan sebuah model untuk mengevaluasi penerapan sistem administrasi perpajakan modern dengan menggunakan analisis jalur untuk mengukur dampak sistem ini terhadap kepatuhan perpajakan dengan sanksi pajak, moral pajak, dan pelayanan pajak sebagai variabel perantara. Dengan menerapkan model ini, diharapkan akan ditemukan faktor-faktor dengan kontribusi terendah yang akan diperbaiki untuk mencapai sistem perpajakan yang optimal.Kata kunci : Evaluasi, Modernisasi, Variable perantara, Kepatuhan, Analisis jalur Abstract : Tax sector is a main source of government income in the worldwide. Its important role for developing and financing operations makes government continuously to conduct improvements in various sectors of taxation through tax reform. One element of the reform is to modernize the tax administration. Tax administration to be an option because in the taxation system, tax administration plays an important role that handles organizing data, collecting and managing tax until remittance of the tax money. In general, the implementation of modernizing the tax administration has spent significantly the public fund so that it must be evaluated comprehensively as a manifestation of accountablity from government. This paper offers a model to evaluate the implementation of modernized tax administration system by using the path analysis to measure the impact on the tax compliance with the tax sanction, tax morale, and tax service as an intermediary variable. By exerting this model, it is expected to find factors that have the lowest contribution, which then to be improved to achieved the optimal tax system. Keywords : Evaluation, Modernization, Interventing variable, Compliance, Path analysis.
Analisis Pengaruh Pandemi Covid 19 Terhadap Emiten Properti: Studi Kasus Emiten Properti Dalam LQ-45 Hanifah Qianis Sari; Abdul Rahman
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 3 (2021): Mei 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The covid 19 pandemic is a disaster that impacts all sectors especially the economic sector in Indonesia. Indonesia’s economics whose growth significantly should decrease again because of the corona outbreak. Property field which is focused on occupancy, residential, mall, apartment, etc should willing that income decreased in 2020. Social distance policy makes the public minimize to interacts. Even more, also many companies should out of business, and causing the unemployment rate to go up so that the public prefers to save money in pandemic which is an uncertain end. The impact can be seen from the company’s financial statement, especially in revenue growth also net income growth. Both facts can give information about product sales and profit of the company in a certain period. Both facts also can help the company to decide on sales of company products so that company will get maximum profit and customer loyalty.
PENGARUH KOMPETENSI SDM DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Abdul Rahman; Ayudhini Azzahra Permatasari
Dialogue : Jurnal Ilmu Administrasi Publik Vol 3, No 1 (2021)
Publisher : Magister Administrasi Publik, FISIP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dialogue.v3i1.11153

Abstract

The purpose of this article is to determine the impact of human resource skills and financial accounting systems on the quality of regional financial statements. Using quantitative methods for accounting or financial personnel management at government offices in Buleleng regional, this study shows that human resource literacy and the financial system have a positive and significant impact on the quality of regional financial systems reported. Thus, the results of this study indicate the need to increase human resources for financial management in the regions and the financial accounting system in accordance with established standards.
The Influence of Accrual Basis Method on PT Elnusa, Tbk’s External Parties in Mids Of Pandemic Covid 19 Abdul Rahman; Hanifah Qianis Sari
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 2 (2021): May
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The covid 19 pandemic has quite a several impacts on various businesses or companies in Indonesia, thus affecting economic growth. This pandemic also affected PT Elnusa whose engaged in natural gas and petroleum. The impact can be seen from the declining external parties (investors) of the company. The decrease of investors to invest in the company will affect the financial rate. The accrual basis method as a provider of financial statements will show the calculation of data from the company’s finances. The accrual basis can be used by investors as an analysis of company growth through finance for the target company. Pandemics that affect the company’s financial rate will be visible in the financial statements using the accrual basis method. Accrual basis provides comprehensive financial statements or all transactions so that they will be clearer and more actual, especially for the company’s external parties. External parties of the company need appropriate and factual financial reports to be able to see the clarity and optimal performance of the company so that it will be an attraction for investors.
MODEL IMPLEMENTASI PENYUSUNAN ANGGARAN BELANJA PADA SISTEM INFORMASI PEMERINTAHAN DAERAH DI KOTA BANDUNG Iqbal Darmawan Sutisna; Septiana Dwiputrianti; Abdul Rahman
Journal Of Regional Public Administration (JRPA) Vol. 7 No. 1 (2022): JRPA (Journal Of Regional Public Administration) Juni 2022
Publisher : FISIP Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Regional financial management is a strategic issue whose regulations are regulated by the Central Government by issuing regulations including Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management, Minister of Home Affairs Regulation Number 70 of 2019 concerning Regional Government Information Systems, and Ministerial Regulation Domestic Affairs Number 90 of 2019 concerning Classification, Codefication, and Nomenclature of Regional Development Planning and Finance, which was later refined by Decree of the Minister of Home Affairs Number 050-3708 of 2020 concerning Verification and Validation Results of Updating Classification, Codefication and Nomenclature of Regional Development Planning and Finance. The issuance of these new regulations has a significant impact on local governments, because the nomenclature of regional apparatus, programs and activities, as well as codification has changed significantly. This also has an impact on the financial management system used by local governments. As a result of the issuance of Minister of Home Affairs Regulation Number 70 of 2019 concerning Regional Government Information Systems, all regional governments in Indonesia are required to use the Regional Government Information System (SIPD) which is accessed through the official website of the Ministry of Home Affairs. With the lack of socialization and training obtained, the Bandung City Government needs to move quickly to anticipate the dynamics of this regulatory change, by intensifying communication with regional officials and providing assistance in each stage of financial management. In connection with the phenomenon of policy implementation regarding the model for preparing the budget in SIPD as the implementation of Permendagri 70 of 2019, the thinking model built in connection with this research uses a theoretical study from George C. Edwards III, which in the process uses several variables, namely: communication, resources, attitude of implementers, bureaucratic structure. In this study, the researcher provides recommendations, including optimizing socialization and technical guidance, intensifying coordination with various parties, improving the quality of human resources, compiling SOPs regarding regional financial management.
REWARD AND PUNISHMENT PROJECT APPROACH: Model development and pilot study Abdul Rahman
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 14, No 2 (2017): Jurnal Ilmu Administrasi
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v14i2.115

Abstract

Tax sanctions are vital for tax system to ensure tax laws to be obeyed. Despite the importance of tax sanctions, low feedbacks and law enforcement may limit the effectiveness of a tax system and reducing trust on the government. Therefore, the role of public officials in law enforcement is important. However, studies related to the role of tax sanction and public official are dearth. One of them is the study focusing taxpayers employed in public sectors. This study highlighted the tax sanction as the lowest assessment and effect on tax compliance. Then, the study conducted recommended the reward and punishment as a notion of other form of tax sanctions. This paper focuses on the development of model of reward and punishment based on the Project Design Matrix (PDM) by the steps involving problem analysis, objective analysis, generating project design matrix. The developed project provides a foundation for government and for future studies regarding reward and punishment in the tax sanction framework.
Co-Authors Adhika Bergi Nugroho Ati Rahmawati Ayudhini Azzahra Permatasari Hanifah Qianis Sari Iqbal Darmawan Sutisna Nico S. Groenendijk Nur Imam Taufik Pevi Aziastuti Pratama Noor Apria Reni Wijayanti Risna Indarsyah Septiana Dwi Putrianti Septiana Dwiputrianti Susi Susanti Tindaon Sutarto Mochtar Windy Febrianti