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All Journal Jurnal Mahasiswa Perpajakan PROFIT : Jurnal Administrasi Bisnis Jurnal Ekonomi dan Bisnis MEDIA BINA ILMIAH JSHP (Jurnal Sosial Humaniora dan Pendidikan) Journal of Applied Community Engagement (JACE)
Sri Sulasmiyati
Universitas Brawijaya
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTASI LAYANAN INOVASI SAMSAT KELILING DALAM UPAYA MENINGKATKAN PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR (Studi Pada Kantor Bersama SAMSAT Kabupaten Tulungagung) Ardiani, Leli; Hidayat, Kadarisman; Sulasmiyati, Sri
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The rapid number of motor in Tulungagung demanding SAMSAT Call Center as public service providers always strive to provide quality service to taxpayers. One of the efforts is increasing in vehicle tax payment service through SAMSAT mobile service innovation. This research is descriptive research using a qualitative approach. The purpose of this study is to investigate application of SAMSAT mobile service innovation, supporting and obstacle factors of SAMSAT mobile service innovation, as well as the rate of growth in cash receipts of SAMSAT mobile service innovation. The results of this study indicates SAMSAT mobile service innovation has been in accordance with Decree of the Minister of Adminidtrative Reform No. 63/KEP/M-PAN/7/2003 in General Guidelines for the Implementation of Public Service. Supporting factors consisting of socialization, cooperation with related units and service locations while the obstacle factors consist of the awareness of the taxpayers, facilities and infrastructure as well as the limited range of the service and the average growth rate of cash receipts 110,72%. Keywords : Public service, SAMSAT Mobile, Vehicle Tax ABSTRAK Pesatnya jumlah kendaraan bermotor di Kabupaten Tulungagung menuntut Kantor Bersama SAMSAT sebagai penyelenggara pelayanan publik, untuk selalu berupaya memberikan pelayanan yang berkualitas kepada Wajib Pajak. Salah satu upaya yang dilakukan adalah peningkatan pelayanan pembayaran Pajak Kendaraan Bermotor melalui layanan inovasi SAMSAT Keliling. Jenis penelitian yang digunakan yaitu penelitian deskriptif dengan pendekatan kualitatif. Tujuan dari penelitian ini adalah untuk mengetahui penerapan layanan inovasi SAMSAT Keliling, faktor pendukung dan penghambat layanan inovasi SAMSAT Keliling serta laju pertumbuhan penerimaan kas layanan inovasi SAMSAT Keliling. Hasil dari penelitian ini menunjukkan layanan inovasi SAMSAT Keliling telah sesuai dengan Keputusan Menteri Pendayagunaan Aparatur Negara No. 63/KEP/M-PAN/7/2003 tentang Pedoman Umum Penyelenggaraan Pelayanan Publik. Faktor pendukung terdiri dari sosialisasi, kerjasama pihak terkait serta lokasi pelayanan sedangkan yang menjadi faktor penghambat terdiri dari kesadaran Wajib Pajak, sarana dan prasarana serta keterbatasan layanan selanjutnya rata-rata laju pertumbuhan penerimaan kas sebesar 110,72%.   Kata Kunci : Pelayanan Publik, SAMSAT Keliling, Pajak Kendaraan Bermotor
ANALISIS PELIMPAHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) KEPADA PEMERINTAH DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) (STUDI PADA DINAS PENDAPATAN DAERAH KABUPATEN BANGKALAN) Witri, .; Mukzam, Mochammad Djudi; Sulasmiyati, Sri
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Local income consist of three sources, there are Local Genuine Income (PAD), Proportion Fund and Other Local Income that according to the laws. PAD comprise with Local Tax, Local Retribution, Local Properties Management Product which separated and Other Legal PAD (Sumarsono, 2010:118). The purpose of this research is to know: (1) Local Government of Bangkalan Regency’s effort in face of a flood of BPHTB became local tax. (2) implementation of collection BPHTB by Official Local Income of Bangkalan Regency. (3) Locall revenue realitation sector BPHTB in PAD after shift to Local Government of Bangkalan Regency (year of 2011 until 2014). The kind of this research is descriptive research with qualitative approach.The result of this research is Local Government of Bangkalan Regency had  not been ready to receive BPHTB as local tax. Preparation efforts that be done is establish local regulation and regency regulation, adjusment the organitation structure and training for employee. Collection BPHTB implemented by local regulation and regency regulation is influence by endorser factors and inhibitor factors. The precentage of BPHTB revenue in PAD at year of 2011 until 2014, there are 2,150%, 2,048%, 0,855% dan 1,886%. Keywords: BPHTB, PAD, Local Government, Official Local Income and Bangkalan Regency. ABSTRAK Penerimaan daerah terdiri dari tiga sumber penerimaan yaitu Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Penerimaaan Daerah Lainnya yang Sah berdasarkan Undang-Undang. PAD terdiri dari Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan dan Lain-Lain PAD yang Sah (Sumarsono, 2010:118). Penelitian ini bertujuan untuk mengetahui: (1) Upaya yang dilakukan Pemerintah Daerah Kabupaten Bangkalan dalam menghadapi pelimpahan BPHTB menjadi pajak daerah. (2) Pelaksanaan pemungutan BPHTB yang dilakukan oleh Dinas Pendapatan Daerah Kabupaten Bangkalan. (3) Realisasi penerimaan daerah sektor BPHTB dalam PAD setelah dilimpahkan kepada Pemerintah Daerah Kabupaten Bangkalan (Tahun 2011 hingga 2014). Jenis penelitian pada penelitian ini  adalah penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini adalah Pemerintah Daerah Kabupaten Bangkalan belum sepenuhnya siap menerima BPHTB sebagai pajak daerah. Upaya persiapannya yang dilakukan adalah membuat Perda dan Perbup, penyesuaian struktur organisasi dan  pelatihan bagi pegawai. Pemungutan BPHTB dilaksanakan berdasarkan Peraturan Daerah dan Peraturan Bupati dengan dipengaruhi beberapa faktor pendukung dan faktor penghambat. Presentase penerimaan BPHTB dalam PAD tahun 2011 hingga 2014 yaitu 2,150 %, 2,048 %, 0,855 % dan 1,886%. Kata Kunci: BPHTB, PAD, Pemda, Dispenda dan Kabupaten Bangkalan.
EVALUASI PELAKSANAAN PEMERIKSAAN PAJAK RESTORAN SEBAGAI UPAYA OPTIMALISASI PENERIMAAN PAJAK RESTORAN KOTA ADMINISTRASI JAKARTA BARAT Albi, Ichwan; Suyadi, Imam; Sulasmiyati, Sri
Jurnal Mahasiswa Perpajakan Vol 11, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Regional tax is one of the sources of local revenue used in regional development. Restaurant tax is one of the types of regional tax. In the context of optimization revenue from tax restaurant,  the efforts is do tax auditon restaurant business. The tax audit aimed to know and optimize the revenue from tax restaurant in West Jakarta Administration City. This research aims to evaluate the implementation of tax restaurant audit which do by Suku Dinas Pelayanan Pajak West jakarta Administration City and know the impact from the audit of tax restaurant revenue. The results of this research shows that the procedure tax audit of tax restaurant has been done according to the standar precedure. The impact from tax audit of tax restaurant shows that the level of revenue from tax audit is very small if seen from specified target. Keywords: Tax Audit, Tax Restaurant, Tax Revenue ABSTRAK Pajak daerah merupakan salah satu sumber penerimaan daerah yang digunakan dalam pembangunan daerah. Pajak restoran merupakan salah satu jenis dari pajak daerah. Dalam rangka optimalisasi penerimaan pajak restoran di Kota Administrasi Jakarta Barat, upaya yang dilakukan adalah dengan melakukan pemeriksaan pajak atas usaha restoran. Pemeriksaan pajak restoran bertujuan untuk mengetahui dan mengoptimalkan penerimaan dari pajak restoran di Kota Administrasi Jakarta Barat. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan pemeriksaan pajak restoran yang dilakukan oleh Kantor Suku Dinas Pelayanan Pajak Kota Administrasi Jakara Barat dan mengetahui dampak dari pemeriksaan tersebut terhadap penerimaan pajak restoran. Hasil penelitian ini menunjukan bahwa pelaksanaan pemeriksaan pajak restoran telah dilakukan sesuai standar prosedur. Dampak dari pemeriksaan pajak restoran menunjukan bahwa tingkat penerimaan dari hasil pemeriksaan pajak restoran sangat kecil jika dilihat dari target yang ditetapkan. Kata Kunci: Pemeriksaan Pajak, Pajak Restoran, Penerimaan Pajak
ANALYZING INFLATION INFLUENCE TOWARD THE NUMBER OF FOREIGN TOURISTS VISITING INDONESIA AND THEIR IMPACT ON INDONESIA’S ECONOMIC GROWTH Sulasmiyati, Sri
MEDIA BINA ILMIAH Vol 14, No 3: Oktober 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.449 KB) | DOI: 10.33758/mbi.v14i3.321

Abstract

The tourism sector is one of the potential contributors to GDP in Indonesia. So the number of foreign tourists visiting Indonesia is considered to have a major influence on Indonesia's economic growth. The acceleration of the tourism sector has made the tourism sector attractive to study. .In addition, inflation is also considered to have an influence on the number of foreign tourists and economic growth. This research was conducted to determine whether or not there was an effect of inflation on the number of foreign tourists visiting Indonesia and Indonesia?s economic growth in 2010-2018. The two variables were analyzed because they were considered to have the greatest contribution to Indonesia's economic growth. The analysis technique used is explanatory research with Quantitative Data Analysis. Data analysis was carried out by descriptive analysis and multiple linear regression analysis assisted by the GRETL program.
Environmental performance and corporate governance: What we learn from Japan Cacik Rut Damayanti; Nila Firdausi Nuzula; Sri Sulasmiyati; Amalia Agista Maharani
Jurnal Ekonomi dan Bisnis Vol 24 No 2 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i2.4682

Abstract

Studi ini bertujuan untuk mengetahui bagaimana kinerja lingkungan, tata kelola perusahaan, keunggulan kompetitif, dan kinerja keuangan terkait satu sama lain di Jepang. Data yang digunakan adalah data dari perusahaan subsektor kimia, farmasi, dan permesinan yang terdaftar di Japan Exchange Group pada tahun 2013 - 2018. Penelitian ini merupakan penelitian eksplanatori dengan pendekatan kuantitatif dan mengimplementasikan pendekatan Partial Least Square (PLS). Penelitian ini menemukan bahwa dewan direksi dan kinerja perusahaan tidak berpengaruh signifikan terhadap kinerja lingkungan perusahaan, sedangkan pengendalian dan struktur kepemilikan perusahaan memberikan hasil yang berbeda. Kemudian, kinerja lingkungan dan struktur kepemilikan terbukti memberikan kontribusi yang signifikan terhadap keunggulan kompetitif perusahaan. Berkaca dari temuan Jepang ini, studi ini menyarankan beberapa rekomendasi kepada Kementerian Lingkungan Hidup dan Kehutanan Indonesia untuk mengembangkan skema dan konsep pelestarian lingkungan yang diterapkan oleh perusahaan publik di Indonesia dan kepada Kementerian Keuangan Indonesia untuk mengembangkan konsep akuntansi lingkungan yang dapat diterapkan untuk perusahaan publik di Indonesia.
SISTEM NILAI TUKAR MATA UANG DAN PENERAPANNYA DI INDONESIA Sri Sulasmiyati
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 2 No. 1 (2008): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

Abstract In globalization era foreign money is one of the most important things in the human daily economic life. It is used not only for paying or buying something, but also for goods itself The government policy to regulate foreign exchange rate (kurs) system is also very important. The influential of this policy in one country’s economic condition and business transactions is very crucial too. Indonesia as one of a Small-Opened Economy Country needs an appropriate foreign exchange rate system to encourage economic condition’s growth. Since 1970s Indonesia had been implemented three exchange rate systems. That are: Fixed Exchange System (1970 — 1978), Managed Floating Exchange Rate System (1978 — July 1997) Freely Floating Exchange Rate System (since 14 A gust 1997). Keywords: Exchange rate system, Indonesia’s exchange rate systems 
Faktor-faktor yang Mempengaruhi Pertumbuhan Laba (Studi pada Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2013-2020) Tri Suwanti; Sri Sulasmiyati
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 6, No 2 (2022): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v6i2.1482

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), dan Total Assets Turnover (TATO) terhadap Pertumbuhan Laba. Penelitian ini menggunakan jenis penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahan manufaktur sub sektor rokok terdaftar di Bursa Efek Indonesia periode 2013-2020. Teknik pengambilan sampel menggunakan purposive sampling, sehingga didapatkan sampel sejumlah 4 perusahaan dengan sampel observasi sebanyak 32. Teknik analisis data pada penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel CR, DAR, DER, dan TATO secara simultan berpengaruh terhadap pertumbuhan laba. Hasil uji t menunjukkan bahwa DAR dan DER berpengaruh positif dan signifikan terhadap pertumbuhan laba, CR berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba, dan TATO berpengaruh negatif dan tidak signifikan terhadap pertumbuhan laba.  
THE REALIZATION OF “CORPORATE SOCIAL RESPONSIBILITY PROGRAMS” AS A PART OF GCG IN INDONESIAN STATE-OWNED ENTERPRISES (Case Study of PERUM Jasa Tirta I in Malang Regency) Sri Sulasmiyati
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 11 No. 2 (2017): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.969 KB) | DOI: 10.21776/ub.profit.2017.011.02.1

Abstract

“Corporate governance is as a set of rules that define the relationship between shareholders which is consists of managers, creditors, the government, employees and other internal and external stakeholder in respect to their rights and responsibilities”.One of the principles of GCG is Responsibility, which is related to a program, it called CSR(CSR). State-owned enterprises (SOE) as a corporate which is owned by the government, must apply its principles. The implementation of CSR’s programs is a one way that could increase GCG condition. The regulation for CSR implementation of SOE in Indonesia has been stated by the government through Ministerial Decrees of BUMN. This research aims to find out how the realization of CSR programs on Perum Jasa Tirta I whether it is same as the government’s rule. The research finding that the realizations of PKBL on the Perum Jasa Tirta 1 has been well implemented, annually funds are budgeted realized as much as nearly maximize and distributed effectively.  
Pelatihan Peningkatan Kualitas Kopi untuk Mencapai Keunggulan Kompetitif di Desa Babadan, Kecamatan Ngajum, Kabupaten Malang Onni Meirezaldi; Sri Sulasmiyati; Agung Nugroho Lutfi Imam Fahrudi; Nila Firdausi Nuzula
Journal of Applied Community Engagement Vol 2 No 1 (2022): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.627 KB) | DOI: 10.52158/jace.v2i1.318

Abstract

Coffee has transformed into a lifestyle for their lovers, and they can sip it anytime when they want. Coffee connoisseurs are hunting for local coffee. They are no longer looking for well-known brands that have been present for a long time. This situation opens up an opportunity for the local coffee industry to evolve. Located on the slopes of Mount Kawi, the Babadan village area settles the proper location to carry out this strategy. The agroforestry system combines the production of pinewood plants and coffee plants. Improving the quality of coffee plants is an ongoing effort to improve the quality or quality of coffee bean products. Increasing the advantages of coffee beans can be done through several approaches: intensification of coffee plants, rehabilitation of coffee plants, and rejuvenation of coffee plants. The output of this approach is expected to increase the income potential of local coffee farmers. Through this community service activity, training and assistance to local farmers to improve farmers' knowledge and skills about good and correct coffee plant care.
Co-Authors Agung Nugroho Lutfi Imam Fahrudi Albi, Ichwan Amalia Agista Maharani Ardiani, Leli Cacik Rut Damayanti Imam Suyadi Kadarisman Hidayat Mochammad DJUDI MUKZAM, Mochammad DJUDI Nila Firdausi Nuzula Onni Meirezaldi Tri Suwanti Witri, .