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INDONESIA
Transparansi Jurnal Ilmiah Ilmu Administrasi
ISSN : 20851162     EISSN : 26220253     DOI : -
The Journal invites original articles and not simultaneously submitted to another journal or conference, which includes, but is not limited to: administration and policy in public, business and tax sectors.
Arjuna Subject : -
Articles 144 Documents
Analisis Kebijakan Pengenaan Pajak atas Bahan Bakar Minyak Bersubsidi Minyak Solar Andi M. Iqbal; Roy V. Salomo
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.377 KB) | DOI: 10.31334/trans.v1i1.136

Abstract

The purpose of this research is to analyze the tax policy on subsidized fuel of diesel oil in Indonesia. Currently, subsidized fuel in Indonesia are taxed Value Added Tax (VAT) by central government and Vehicle Fuel Tax by local government. This research is using post positivist approach with qualitative method of research. The results of this research conclude tax on subsidized fuel oil are taken by goverment with the purpose of revenue productivity for both central governement and local government. Besides, to control the consumption of subsidized fuel in the public. By taxing 2 kind of taxes on subsidized fuel diesel oil incurring the double taxation and resulting those taxes are not neutral for economic since the subsidized fuel are the vital public needs. Government should evaluate the tax policy on subsidized fuel diesel oil by exempting the VAT on subsidized fuel in order to maintain the economic stability and make a strict policy on controlling the consumption on subsidized fuel diesel oil only for them who reserve to get the subsidy.
Pengaruh Faktor-Faktor Pelaksanaan PP 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus UMKM Pusat Grosir Tanah Abang Jakarta Pusat) Endro Andayani
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.102 KB) | DOI: 10.31334/trans.v1i1.137

Abstract

This research is an annual background by implementation of PP 46, 2013 to facilitate SMEs Taxpayer with omzet of less than  4,8 M. This research, especialy analyzed the factors’s that effects the complienceness of the implementation of PP 46,2013 on SMEs Taxpayer with variables such as perception of justice, tax knowledge of PP 46, 2013, Tax  Administration, Benefits, Sanctions and Goverment socialization, partially or simultaneously. This research using  quantitative appoach, The data used are primary data, collected using quetionnaires fill by respondents, chosen using non probabilty sampling, and sampling technique by purposive sampling.Data analyzed using multiple linear regression. The population of this study are small business and Enterpreneurships in wholesale center Tanah Abang with annual gross income less than 4,8 M , criteria by gender, education backgrounds, business longevity, incorporated or have a NPWP (Identification Legal Entity Tax Payer Goverment) and monthly average sales . The results of this study indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang . The samples used in this study were 86 respondentsThe results of this  indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang either partially or simultaneously.
Koordinasi Dewan Perwakilan Daerah dengan Dewan Perwakilan Rakyat dalam Penyerapan Aspirasi Masyarakat (Studi Tentang Koordinasi Perencanaan dan Pembuatan Kebijakan Penyaluran Aspirasi Masyarakat) Sri Sundari
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.88 KB) | DOI: 10.31334/trans.v1i1.138

Abstract

Ideally, the Regional Representative Council/ DPR should receive the aspirations of the local community and then continue to receive the aspirations to the House of Representatives for consideration in drafting legislation or formulating state policies. However, the reality shows that the aspiration uptake by members of the Regional Representative Council conducted against the constituents in each region, has not been effectively coordinated in accordance with expectations. There has not been an effective coordination yet in receiving aspiration that indicates conflicts of interest between DPR and DPD.The purpose of this research is about the coordination between the DPD and the Parliament in providing services for the absorption of people's aspirations to be conveyed to the state institutions that pay attention to and heed the aspirations of the people; and take those aspirations as input in the discussion of draft laws and regulations.The research method used descriptive qualitative research approach. The informants of this research are the people who really know about the coordination process of DPD with DPR in absorption of community aspiration. Technique of collecting data based on literature study, interview, and observation.The results of the study show that coordination between DPD and DPR includes direct individual coordination, coordination of planning and policy making and ongoing coordination. Ongoing coordination that includes policy coordination and technical coordination of community aspiration absorption necessary to institutionalize coordination pattern of community aspiration absorption among DPD and DPR is still unclear; and so far there has been no pattern of coordination of effective absorption of community aspirations between DPD and DPR.
Pengaruh Pelayanan Koperasi Setjen DPR-RI Terhadap Kesejahteraan Karyawan Pegawai Negeri Sipil DPR-RI di Wisma Griya Sabha DPR-RI. Martina Safitri; Amelia Amelia
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.217 KB) | DOI: 10.31334/trans.v1i1.139

Abstract

In the case of serving a person, the service has standardization to be run by employees in order to create a good influence, and the benchmark used in terms of service is as a reference quality of service to be provided or promised to customers or members. In accordance with the benchmark then the service must be created optimally and prime, which is the excellent service that is good service and even very good done by employees to customers or members. The purpose of this study is to determine the effect of cooperative service of the General Secretariat of the House of Representatives on the welfare of the employees of the DPR RI civil servants in Wisma Griya Sabha DPR RI. This research method using descriptive method. This research was conducted for 3 (Three) months, ie from May to July 2011. The research was conducted at Wisma Griya Sabha DPR-RI with address Jl. Raya Peak kp. Kebon Cau Kopo, Cisarua Sub-district, Bogor Regency. The population of this research is Employee of Civil Servant of DPR-RI at Wisma Griya Sabha DPR-RI Bogor Regency, which amounts to 30 people.             The result of the research shows that the service of the general staff of the secretariat of DPR-RI can be quite good with the percentage of 43.3%. Welfare of the secretariat general staff of DPR-RI get percentage of 4.60% which means bigger than the service level of the General Staff Cooperative of DPR-RI Secretariat Based on regression and correlation analysis it can be seen that there is a positive relationship between Service Cooperative Employees Secretariat General DPRI -RI Against Employees' Welfare Employees.
Pengaruh Analisis Kredit Terhadap Pembiayaan Bermasalah (Kredit Macet) Pada PT. Bank Pembiayaan Rakyat Syariah Artha Madani Cikarang, Jawa Barat Tavitri Rangkuti
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.357 KB) | DOI: 10.31334/trans.v1i1.140

Abstract

Credit is a risky business, where there is a possibility of credit being given uncollectible (bad credit). Debtors (credit recipients) can present a million reasons for not paying their obligations. On the other hand the bank must pay every rupiah of public funds placed on it. The bank can not say that the loans it provides are not collectible, the public funds can not be paid. In this regard, banks should only provide financing (credit) to the appropriate debtor. The bank must be able to control the credit risk it provides. The Bank developed a selection process to screen each proposed credit (proposed financing) proposal. In giving credit, the bank must have the trust to the prospective debtor as well as the debtor has the confidence to save the funds in the bank. Funds provided will be used in accordance with the objectives and will eventually be returned to the bank in accordance with the agreed agreement. This credit grant has a high enough risk factor and has a significant effect on Bank soundness. Therefore, PT BPRS (Islamic Loan Bank) Artha Madani analyzes credit well before approving financing for prospective borrowers and gives attention to various aspects related to financing processing.This type of research is associative. Data Collection Technique is done by Library Study and Field Study. Sampling technique is based on the provisions of percentage according to Suharsini Arikunto (1993: 120). Total population The number of employees of PT BPRS Artha Madani is 53 people, so the sample is taken as many as 15 people. Data Analysis Technique is calculated by using the average value of Likert scale, correlation coefficient and determination.From the results of research, it is found that the magnitude of responses of respondents to variable credit analysis indicates a number of 4.01 which means credit analysis on PT BPRS Artha Madani has been running well. The coefficient r obtained is 0.728 and this value shows the relationship of variable x (credit analysis) with variable y (financing approval) is strong.
An Evaluation of A Government Performance Accountability System Indonesian District Governments 2010 Toni Triyulianto
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.345 KB) | DOI: 10.31334/trans.v1i1.141

Abstract

The goal of this paper is to provide better information of Government Performance Accountability System (SAKIP) implementation in Indonesian District Governments to policy makers. This study utilizes the evaluation result of Government Performance Accountability System (SAKIP) 2010 to analyze the effort of 273 District governments in Indonesia in implementing the SAKIP.The research question of this paper is:  do auditor’s opinion and number of population have significant different to the SAKIP score?  To investigate what factors that determine the score of Government Performance Accountability System (SAKIP), several theories as well as a logical thinking were taken to figure out the research question.  Those theories as well as logical thinking reveal that revenue and spending, seize of population, area, poverty level, human development index, auditor’s opinion, number of government employee and education level government employee tend to correlate the SAKIP score.Two hypotheses have been chosen in this paper: 1) higher level in Auditor’s Opinion more likely will increase the SAKIP score evaluation, and 2) size of Population has significant different to the SAKIP score.  Result shows we have to reject all the null hypotheses.
Economic Value Added (Eva) Sebagai Pengukuran Kinerja Keuangan pada Industri Telekomunikasi Suatu Analisis Empirik Trinik Susmonowati
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.016 KB) | DOI: 10.31334/trans.v1i1.142

Abstract

The company's performance has always been measured based on financial ratios for a certain period. Measurement based on financial ratios is very dependent on the accounting treatment used in the preparation of corporate financial statements. The purpose of a company that is only oriented to the achievement of profits as big as when it is no longer relevant today. Therefore the responsibility of the company not only to the shareholders, but to all stakeholders. Performance appraisal of a company is very important that the assessment process must be in line with the effectiveness and efficiency in achieving competitive advantage in the business world. Since the last ten years has developed a new approach in assessing the financial performance of companies known as Economic Value Added (EVA). EVA model comes from the concept of capital cost (cost of capital), which is the risk faced by the company in making investments. The concept of Economic Value Added (EVA) as an alternative to performance measurement based on the value (EVA) is an approach in assessing the performance of the company by paying fair attention to the expectations of funders or investors. EVA is the profit left behind after deducting the capital cost (cost of capital) invested to generate the profit. Positive EVA values can be interpreted that the company's management has created value (creating value). Conversely, if the value of negative EVA means that there is no economic value added into the company. The goal to be achieved by the authors in this study is To determine the financial performance of Telecommunications Company in review of Economic Value Edded (EVA). And To know Which Telecommunication Company that provides better economic value.This research used qualitative analysis. The qualitative analysis method is used to interpret and analyze the result of EVA calculation, that is to measure the added value of the company by calculating all capital cost, either the capital contribution from the shareholder or from the loan, or the risk faced by the company in making the investment. To measure the company's performance required financial report data in the form of income statement and balance sheet, JCI, stock price and SBI rate data. Data Collection Procedure is the data of financial statements of companies from the telecommunications industry listed on the Indonesia Stock Exchange in the period 2005-2009, obtained from www.idx.co.id. Monthly monthly stock price index (IHSG) monthly from 2005-2009, interest rate of 12 month time deposit from 2005-2009 and stock price data used since 2005.The results show that only PT Telekomunikasi Indonesia Tbk alone can generate positive EVA, while PT Indosat Tbk and PT Bakrie Telecom Tbk generate negative EVA. Negative EVA values are caused by several factors, among others: because of the significant increase in fuel prices, followed by inflation and rising interest rates affecting people's purchasing power, rising capital costs and operational costs of both companies, the impact of the 2008 global financial crisis that affected on declining stock value and the impact of tariff war between telecommunication companies where telephone tariffs are lower and the decline in long distance call rates affects the telecommunication company's operating revenues.
Proyeksi Ekspor-Impor Non-Migas Indonesia ke Afrika Selatan Kumara Jati; Aziza Rahmaniar Salam
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.943 KB) | DOI: 10.31334/trans.v1i1.143

Abstract

This study analyzes the projection of Indonesia’s non-oil and gas exports and imports to South Africa. Indonesia’s trade policy needs to take into account the seasonal and irregularity conditions of trade between Indonesia and South Africa. The The Structural Time-Series Model (STSM) shows that the projected volume and value of Indonesia’s non-oil and gas exports to South Africa from 2018 to 2027 tends to stabilize with an upward trend. The relevant authorities need to pay more attention to the seasonal trade patterns where there is usually a fluctuation of exports and imports at the beginning and end of the year from Indonesia to South Africa. In addition, relevan stakeholders also need to anticipate if there is turmoil in overseas markets, especially South Africa because it can affect the trade between the two countries and the Indonesia economy in general.
Automatic Exchange of Information Sebagai Big Data di Bidang Perpajakan Selvi Selvi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.351 KB) | DOI: 10.31334/trans.v1i1.144

Abstract

Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI
A Study on Digital Currency : the Safety of Future Money T.Syahrul Reza
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.117 KB) | DOI: 10.31334/trans.v1i1.145

Abstract

Cryptography, as the most critical aspect of the never-ending evolving information technology era, is being criticized in its privacy aspect. Information outbreaks make users doubtful on relying on their own information in current cryptosystems. this study present professional countermeasures and attempts to define how the existing cryptology functioned being used worldwide by using Bitcoin as the prime. By understanding the current world phenomenon, it would be easier to answer the question of how secure and reliable cryptology actually is.

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