JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Jurnal Reformasi Administrasi adalah Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani untuk mempublikasikan Disiplin Administrasi meliputi peminatan Ilmu Administrasi Publik atau Negara dan Administrasi Perpajakan dalam skala lokal, nasional, dan regional. Kegiatannya adalah untuk mengelola berbagai potensi, hambatan, tantangan, dan masalah yang ada di masyarakat untuk mencari solusi. Pelaksanaan kegiatan penelitian diatur ke dalam suatu kegiatan yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Setiap tahun, publikasi dilakukan dalam dua periode Maret dan September.
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<![CDATA[ANALISIS KEBIJAKAN PEMBANGUNAN KOTA TERPADU MANDIRI (KTM) UNTUK SEKTOR PERTANIAN DI KABUPATEN BANYUASIN, SUMATERA SELATAN ]]>
<![CDATA[Indah Hermiati]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.524
<![CDATA[This research is related to the development policy of the Independent Integrated City (KTM) for the agricultural sector in the Regency. Banyuasin, South Sumatra. Telang KTM in Banyuasin Regency, South Sumatra regarding leakage of the region can occur at the Telang KTM in Banyuasin District, South Sumatra. The research method uses descriptive qualitative which is intended to describe people's behavior, field activities, and certain trapped and deep activities. The Telang KTM in Banyuasin Regency is not in accordance with the objectives of the policy and does not set goals in the development of the Telang KTM because the location of the trade center such as the KTM Telang market center is quite difficult to reach by rural communities. Difficulties in marketing agricultural products or crops due to limited access. Telang KTM which is quite difficult to reach by rural communities. Leakage occurred in areas (leakage) where the marketing of agricultural products directly outside the area Demand for Telang KTM products was still limited. As a result of the loss of territory because of the many farmers who sell agricultural goods out of the regions and cities.]]>
<![CDATA[AUTOMATIC EXCHANGE OF INFORMATION SEBAGAI SARANA MENINGKATKAN EMPAT PILAR KEPATUHAN PAJAK ]]>
<![CDATA[Supriyadi Supriyadi]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.525
<![CDATA[The Government of Indonesia carr out extra efforts program to increase tax compliance and to explore potential tax revenues, one of which is through the use of Automatic Exchange of Information (AEoI). This aims of this study are to analyze the utilization of AEoI in order to increase tax compliance; to analyze AEoI to explore potential tax revenue; and to analyze the barrier of using AEoI in an effort to increase the four pillars of tax compliance. The four pillars of tax compliance include registration, payment, reporting and payment of tax arrears. This research is qualitative in nature by using the literature study method through combining several literature related to national and global implications of AEoI using secondary data. The entire data is collected by using data collection methods (library research). The results of the study indicate that the Directorate General of Taxes has not utilized the AEoI data to improve the four pillars of tax compliance. AEoI Data Management is still at the stage in the process of registration, reporting and change. The factors that inhibited the use of AEoI were that Directorat General of Taxes (DGT) was still in the process of preparing the operating standards and procedures for the use of AEoI and the establishment of a Directorate of Data and Information. Besides that, socialization to the vertical units of DGT and taxpayers is still limited.]]>
<![CDATA[ANALISIS FAKTOR PENGHAMBAT KEBIJAKAN REFORMASI ADMINISTRASI DI SEKRETARIAT JENDERAL KEMENTERIAN ENERGI DAN SUMBER DAYA MINERAL ]]>
<![CDATA[Ramadhani Haryo Seno]]>;
<![CDATA[Eko Prasojo]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.521
<![CDATA[The focus of this research is to describe the implementation of administrative reform, explain its impeding factors, and propose recommendations in dealing with the obstacles faced by The Secretariat General of Ministry of Energy and Mineral Resources. Post-positivism with qualitative design method is used for this research. The results show that the contents of the policy become an inhibiting factor, while its contexts do not. There are two proposed recommendations including intensively and massively implementing the joint forum for socialization, internalization, and education to discuss four indicators such as affecting interests, type of benefits, extent of change envision, and program implementors related to administrative reform to a more substantial level instead of formality. In addition, it is highly recommended creating urgency of administrative reform as the main agenda and priority of all organization entities]]>
<![CDATA[ADMINISTRATIVE REFORM DI SEKTOR PEMERINTAHAN SEBAGAI PRA-KONDISI KEMUNCULAN AKTOR-AKTOR SOCIAL ENTREPRENEURSHIP (PENELAAHAN TERHADAP PENDEKATAN NEW PUBLIC MANAGEMENT) ]]>
<![CDATA[Vandyarman Mulya Priyanda]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.526
<![CDATA[Social entrepreneurship is a way to overcome problems that exist in the public domain. The involvement of social entrepreneurship actors in overcoming public problems will facilitate government work in providing services and solving public problems. However, social entrepreneurship actors will not emerge on their own. Ecosystems are needed that can support the emergence of social entrepreneurship in a country. At this point the role of the government becomes very important in terms of creating a good ecosystem for the development of social entrepreneurship. Therefore, the government must reform itself regarding administrative governance which will have implications for the creation of social entrepreneurship actors.]]>
<![CDATA[TRANSFORMATIONAL LEADERSHIP DAN PENGARUHNYA TERHADAP KINERJA ANGGOTA ORGANISASI ]]>
<![CDATA[Paulina Hani Rusmawati]]>;
<![CDATA[Fibria Indriati]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.522
<![CDATA[The aims of the research is to realize the relationship between transformational leadership and employee performance through a mediating effect of work engagement. The approach used in this study is a quantitative approach, data collection techniques through questionnaires in the form of a likert scale. The population in this study were 30 employees of PT Kereta Api Indonesia in the Daerah Operasi 5 Purwokerto on Asset Guard and Regional Rail Bridge unit. The data analysis technique used in this study is using structural equation modeling (SEM) with the application of the smartPLS program. This study found that transformational leadership has a direct or indirect influence on organizational member performance, the work engagement variable is able to mediate the indirect influence between transformational ledership and the performance of organizational members.]]>
<![CDATA[PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 DAN PAJAK PENGHASILAN PASAL 25 PADA PERUSAHAAN DAGANG ]]>
<![CDATA[Erma Liana Eka Saputri Eka Saputri]]>;
<![CDATA[Darno Darno]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.527
<![CDATA[Pendapatan yang diperoleh dari pekerjaan setiap orang akan dikenakan biaya PPh Pasal 21 oleh pemerintahh. Perusahaan akan melakukan perhitungan, penyetoran, dan pencatatan PPh pasal 21 terhadap semua karyawan yang bekerja di perusahaan yang kemudian dilaporkan ke Kantor Pelayanaan Pajak (KKP). Selain itu perusahaan dikenakan pajak penghasilann badan PPh Pasali 25. Tujuan penetitian ini yyaitu untuk mengetahuil apakah proses perhitungann, penyetoraan, pelaporan dan pencatatan PPh Pasali 21 tahun 2018 yang dilakukan pada CV. Delta Dwipa makmur Sidoarjo telah sesuai dengan perundang-undangan perpajakan No.36 Tahun 2008 tentang PPh. Jenis Penelitian ini menggunakan penelitian deskripstif. Sumber data yang digunakan daftar gaji karyawan, data dari perusahaan, serta turun langsung ke lapangann melakukann observasi dengan mengajukan tanya jawab manager yang mengurusi perpajakann. Penelitiain ini didapatkan bahwa CV. Delta Dwipa Makmur Sidoarjo untuk melakukan perhitungann PPh Pasall 21 berpedoman kepada UU No.36 Tahun 2008.]]>
<![CDATA[IMPLEMENTASI KEBIJAKAN PENGUKURAN KINERJA PENYULUH PROGRAM KEPENDUDUKAN KELUARGA BERENCANA DAN PEMBANGUNAN KELUARGA (KKBPK) MELALUI APLIKASI E-VISUM DI PERWAKILAN BKKBN PROVINSI BANTEN ]]>
<![CDATA[Eko Sigit Raharjo]]>;
<![CDATA[Roy Valiant Salomo]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.523
<![CDATA[The National Population and Family Planning Agency (BKKBN) is one of the agencies in Indonesia that has a State Civil Apparatus (ASN) with a functional position of extension. Since Law No. 23 of 2014 concerning Regional Government was published, the Management of Family Planning Extension (PKB) and Family Planning Field Officers (PLKB) was the authority of the Central Government and BKKBN mandated as an agency for the management and management of PKB. As an Agency that has carried out bureaucratic reform, BKKBN has implemented performance standards that can be measured and receive performance benefits for its employees. After the PKB and PLKB join automatically they also get the same right to receive the performance fiance. Therefore a tool is needed to be able to monitor and measure the performance of PKB and PLKB in charge in the field. BKKBN developed an online smartphone-based application called E-Visum. This study aims to determine the extent of the implementation and implementation of a recent system change to measure the performance of family planning instructors. The type of research used in this study is a type of analytical descriptive research through a qualitative approach. Data sources used in the form of primary data derived from the results of in-depth interviews with research informants and secondary data in the form of archives and documentation. The informant selection technique uses purposive sampling. The results of the study found that the implementation and application of the E-Visum application had gone well but was not optimal. In practice, the E-Visum application can still be manipulated, the monitoring system which is expected to monitor performance well has not been able to be implemented maximally because of constraints on limited staff at the central and provincial BKKBN as well as Regional Organizations (OPD) and Families Planning (KB) at the Regency / City level which is still under the Regional Government. PKB conditions which on average are already old at night also cause difficulties in the operation of smartphones.]]>
<![CDATA[ANALISIS PELAKSANAAN PENGAWASAN PENGENAAN PAJAK PENGHASILAN ATAS PENGHASILAN YOUTUBERS PADA DIREKTORAT JENDERAL PAJAK TAHUN 2018 ]]>
<![CDATA[Ainul Dian Lestari]]>;
<![CDATA[Safri Nurmantu]]>;
<![CDATA[Resista Vikaliana]]>
<![CDATA[ Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 2: September 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/reformasi.v6i2.528
<![CDATA[The phenomenon of technological development at this time resulted in many types of new jobs that have sprung up. The new types of work include programmers, and YouTubers. Both types of work each use a different social media platform for their work media. If a celebgram uses Instagram, Youtuber uses YouTube as a creative platform for his work.Based on this, the study would like to know the process of implementation of supervision carried out by the Directorate General of Taxes in overseeing the potential income tax arising from the income of Google AdSense. In detail, the purpose of this study is to analyze the implementation of the supervision of income taxation on adsense income received by Youtubers, analyze the inhibiting entities that are simultaneously interrelated with the implementation of the supervision of the imposition of income tax youtubers, as well as analyze the driving entities that are simultaneously interrelated with the implementation of the imposition of supervision YouTubers income tax. The study was conducted with a qualitative approach. Informants consist of the Directorate of Potential Compliance and Tax Revenue/ PKP Directorate, 2 (two) Youtubers, in this case the intended Youtuber is a YouTuber who has received income from Google Adsense and 1 (one) Academic Lecturer. Data were analyzed using the Huberman Miles Model.The results showed that the supervision process carried out by the Directorate General of Taxes in order to monitor the potential tax arising from adsense income is not effective. Simultaneous inhibiting entities that are interrelated with the implementation of supervision over the imposition of income tax on income of the youtubers is that the Directorate of Potential Compliance and Tax Revenue/ PKP Directorate does not have the overall Taxpayer Youtuber data, so that the identification of WP youtuber compliance is not comprehensive and the AdSense revenue calculation scheme conducted by Google is unknown to the PKP Directorate . The Supporting Entity is simultaneously interrelated with the implementation of the supervision of the imposition of income tax on income of youtubers is to socialize the imposition of income tax arising from adsense income to the youtubers and follow up on cooperation with Google from the regulatory channel..]]>
