Joko Sumantri, Joko
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PENINGKATAN HASIL BELAJAR MATEMATIKA BANGUN DATAR MELALUI KEGIATAN PEMBUATAN MAINAN DARI KERTAS Sumantri, Joko; Mardiana, Mardiana
Jurnal Pendidikan Dasar Vol 2, No 1 (2014): Juni 2014
Publisher : STKIP Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.344 KB)

Abstract

ANALISIS FAKTOR KEPATUHAN BANK/POS PERSEPSI TERHADAP PELIMPAHAN PENERIMAAN NEGARA Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 2 No 1 (2018): Pengelolaan Keuangan Negara yang Sustainable
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v2i1.322

Abstract

The timeliness and accuracy of the amount in the transfer of state revenues affect the availability of funds in the State General Cash Account to finance state activities. Therefore, compliance with perception bank / post is very important considering that they play an important role in the state revenue process. Knowing the determinants of compliance with the transfer of state revenues by perception bank / post will be beneficial for the Directorate General of Treasury to accelerate the inflow of State Treasury. Whereas, for perception bank / post it will be beneficial in avoiding the imposition of late penalties. By using qualitative research methods, the results of research show that the network system, the use of technology, and the quality of human resources are three determinants of compliance with the transfer of state revenues by perception bank / post.  Ketepatan waktu dan ketepatan jumlah dalam pelimpahan penerimaan negara mempengaruhi ketersediaan dana di Rekening Kas Umum Negara untuk membiayai kegiatan negara. Oleh Karena itu, kepatuhan bank/pos persepsi sangat diperhatikan mengingat mereka memegang peranan penting dalam proses penerimaan negara. Mengetahui faktor-faktor penentu terhadap kepatuhan pelimpahan penerimaan negara oleh bank/pos persepsi akan bermanfaat bagi Direktorat Jenderal Perbendaharaan untuk mempercepat aliran masuk Kas Negara. Sedangkan, bagi Bank/Pos Persepsi akan bermanfaat dalam menghindari pengenaan denda keterlambatan. Dengan menggunakan metode penelitian kualitatif, diperoleh hasil penelitian yang menunjukan bahwa sistem jaringan, pemanfaatan teknologi, dan kualitas sumber daya manusia merupakan tiga faktor penentu kepatuhan pelimpahan penerimaan negara oleh bank/pos persepsi.
IMPLEMENTATION EXCISE REGULATIONS OF VAPE LIQUID IN KPPBC TIPE MADYA CUKAI MALANG Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 3 No 1 (2019): Tantangan Pengelolaan Keuangan Negara 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v3i1.502

Abstract

The study of e-cigarettes (vape) associated with excise is quite difficult to find in Indonesia. Thus, this study becomes important for the government in evaluating the application of vape liquid excise tax rules to make it fairer for businesses. By using a qualitative descriptive research method, this study obtained the findings that in the working area of KPPBC Type Madya Cukai Malang, the implementation of new regulations related to vape had increased the tobacco excise tax revenue by <1% of the total tobacco excise revenue in the Malang region. In Malang, the contribution of excise revenue from vape liquid is still relatively small to the overall excise tax revenue from tobacco products considering the quantity that is still not massive because it is a new product subject to excise. Although the socialization efforts related to this matter can be said to be successful, it is still needed a mechanism for channeling information for example through social networks so that the latest policies and regulations that are implemented can be implemented more effectively.
MONITORING SETORAN SATKER PENGGUNA DANA PENERIMAAN NEGARA BUKAN PAJAK Sumantri, Joko
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 3 No 2 (2019): Tantangan Pengelolaan Keuangan Negara 2019
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v3i2.598

Abstract

Monitoring the transfer of money to the state treasury and the use of PNBP funds is needed so that the funds allocated are right on target according to the provisions. This study tries to determine the suitability of the implementation of the monitoring task of PNBP user satker deposits by the Regional Office of the Directorate General of Treasury with applicable regulations. Using the descriptive research method, it was found that the implementation of the monitoring task of PNBP user satker deposits in the Regional Office of the Directorate General of Treasury of West Java and DKI Jakarta was still different in their implementation. In addition, there is still a need to fulfill the needs and expand the authority of the Regional Office of the Directorate General of Treasury.