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All Journal Ilomata International Journal of Tax and Accounting Ilomata International Journal of Social Science
Trie Andari Ratna Widyastuti
Institut Ilmu Sosial dan Manajemen STIAMI
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Digital Learning and Teaching in the Age of COVID-19 Pandemic : Challenges, Opportunities,and Solutions Nadiah Abidin; Wahidin Septa Zahran; Trie Andari Ratna Widyastuti; Vita Vitisia; Saktisyahputra
Ilomata International Journal of Social Science Vol 2 No 3 (2021): July 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.445 KB) | DOI: 10.52728/ijss.v2i3.257

Abstract

Abstract The COVID-19 pandemic has swept the world and changed the map of education. Higher education institutions have been forced to close and hold digital learning classes to cope with governmental regulations prohibiting face-to-face interactions. This includes STIAMI Institute of Social and Management Science branch Bekasi City. With a total of 2593 students, 130 lecturers, and 60 campus administration staffs, civitas academica of Institut STIAMI Bekasi have been inevitably learning and working from home since February 2020. Such change has caused challenges and opportunities. Hence, the following paper tries to dissect students', lecturers', and campus administrations' perspectives about digital learning and teaching. The method used in the research is qualitative with case study approach, incorporating in-depth interviews and observations. Based on the results, all parties perceived full digital learning and teaching as best decision to cut the pandemic chain, although found it as a challenge and have experienced mental health and technical problems, yet found positive outcomes that lead to education without boundaries. Thus, it is recommended to hold private and group consultations; interactive workshops; local-national-international cooperations to ensure digital learning and teaching in the long run becomes bearable, productive, and beneficial for everyone involved.
Analysis of the Implementation of Hotel Tax Collection on Boarding Houses in Depok City in 2018-2021 Trie Andari Ratna Widyastuti; Dadan Hidayat
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.462 KB) | DOI: 10.52728/ijtc.v3i4.604

Abstract

Hotel tax on boarding houses is one of the Original Regional Incomes (PAD), which is categorized into Hotel Tax. There are several boarding house owners who do not report and pay for their boarding house business tax, which in this matter does not conform to the regulation related to boarding house tax which is Laws Number 28 of 2009 regarding Regional Rax and Retribution and Regional Regulation of Depok City Number 07 of 2010. The purpose of this study is to find out and analyze the Implementation of the Hotel Tax Collection on Boarding House in Depok City within 2018-2020. The method used in this study is the qualitative method with descriptive research. The result indicates that the Implementation of hotel tax collection on boarding houses in Depok City within 2018-2020 has not yet been implemented well due to the awareness of the taxpayers is still low, the counseling, education, and socialization that has not yet maximum, and the lack of human resource amount who can handle the hotel tax collection on the boarding house.
Co-Authors Dadan Hidayat Nadiah Abidin Saktisyahputra, Saktisyahputra Vita Vitisia Wahidin Septa Zahran