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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.
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Articles 10 Documents
Search results for , issue "Vol 9, No 2: september 2017" : 10 Documents clear
Evaluasi Pemajakan Atas Nilai Tambah dalam Biaya Angkutan Laut dan Udara (Freight) Kargo pada Perusahaan Freight Forwarding di Indonesia Chairil Anwar Pohan; Pebriana Arimbhi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.173 KB) | DOI: 10.31334/trans.v9i2.32

Abstract

Enactment of the application of the tax base in the form of Other Values for Freight Charges has become a smart "breakthrough" of the basic principles and tax characteristics contained in the VAT and VAT mechanism, and this policy is considered "successful" raised a complicated issue contained in the aspect fiscal (theoretical concept to aiming the difference in freight) when in fact there is no urgency or complicated issue from the fiscal aspect that requires to "other value" the freight charges for the calculation/imposition of VAT on freight charges in the delivery transaction of Freight Forwarding Services. Although taxpayers make a "breakthrough" of taxation on freight that has been considered "untaxable" beforehand, but on the other side, it is unfortunately the concept of taxation based on Regulation Finance Minister no. 38 / PMK.011 / 2013 on amendment to Regulation of the Minister of Finance no. 75 / PMK.03 / 2010 concerning other Values may cause losses for state revenues, because the VAT mechanism is disrupted due to theoretical concept of the tax base has not effectively being aiming. From the point of view of revenue productivity principle, the concept raises a new problem that really does not need to happen because basically the realization of the transactions of freight differences that can be "captured" from commercial bookkeeping held based on the applicable Financial Accounting Standard is an indication of the creation of an added value that become the object of VAT imposition. The application of the tax base in the form of Other Values for Freight Charges has "damaged" the value of the basic principles and tax characteristics contained in the VAT and VAT mechanism by means of to "other value" such freight charges for VAT calculation/imposition of VAT on freight charges in delivery transactions of Freight Forwarding Services (JPT / FF).
Studi Implementasi Kebijakan Kota Layak Anak (KLA) di Kota Pekanbaru Mustiqowati Ummul Fithriyyah
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.479 KB) | DOI: 10.31334/trans.v9i2.21

Abstract

The policy imlementation of children appropriate city known as (KLA) is intended as a real effort to unite children rights issues into the planning and construction of district / city. Children care development is basically a condition for the respect, protection and fulfillment of children's rights.The policy imlementation of children appropriate city known as (KLA) in Pekanbaru has been launched through the establishment of the Task Force, but yet there appears to be a significant change. In general it can be said that the issue of Children has not been a priority in policy and budgeting in Pekanbaru city government and child protection movement has not been done optimally. The changes are not expected to be significant. This research is to know "why The policy imlementation of children appropriate city known as (KLA) in Pekanbaru is not optimal?”Obstacles in The policy imlementation of children appropriate city known as (KLA) in Pekanbaru are as follows: (1) Program KLA has not been popular in the levels SKPD in Pekanbaru and institutionally SKPD still egosektoral making it difficult to integrate the issue of Children in the preparation of programs on education, and also the preparation of RAD -KLA, (2) implementing inadequate institutional capacity. (3) The absence of a budget based on the needs of children in the budget, (4) Not to achieve a partnership between government, private sector, community organizations, and the community itself, including children, in realizing Pekanbaru into the City of Eligible Children in accordance with the indicators specified in Peraturan Menteri Negara PPPA RI No. 12 in 2011.
Pengaruh Pengetahuan Pajak, Pengetahuan Zakat dan Sikap Terhadap Kepatuhan Wajib Pajak Muslim Muhammad Yusuf; Tubagus Ismail
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.7 KB) | DOI: 10.31334/trans.v9i2.26

Abstract

The synergy of tax and zakat regulation contained in the law of Republic Indonesia number 38 of 1999 on zakat management and number 17 of 2000 on income tax, can be seen as step forward in the integration of tax and zakat. The Muslim taxpayers’ knowlegde about the existance of this synergy is important for cultivating obidient behaviour that can affect taxpayer’s attitude in implementing tax compliance by making zakat as a deduction of taxable income.This thesis disscusses the influences of tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers. In this case, the author focuses on the direct and indirect influences between tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers.This research was conducted on 178 respondents, which are KPP Pratama taxpayers of the City of Depok, by taking samples directly in the field, with the use of questionaires as a data collection tool. Structural Equation Modeling (SEM) was used for data analysis, using the SPLS 2.0 program.The results showed that there is a direct influence of tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers. The results also indicated the indirect influence between tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers.
Analisis Pengaruh Perspektif dan Motivasi Pegawai Negeri Sipil Terhadap Karir di Lembaga Kesehatan Penerbangan dan Ruang Angkasa (LAKESPRA Saryanto) Jakarta Bambang B Sulistiyono; Joko Supriyanto Supriyanto
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.265 KB) | DOI: 10.31334/trans.v9i2.22

Abstract

Health Institute of Aeronautics and Space (LAKESPRA) Saryanto Jakarta is an institution that has a strategic role in the field of aerospace. which has primary responsibility for carrying out a medical examination of the crew military and civilian aircraft and became a scientific reference for the aviation community including health study in the field of space in Indonesia. Lakespra staffed by military personnel and civilian employees who both have the same roles and responsibilities since the complement policies implemented. However, in reality civil servants until now all excited to achieve high performance, it is characterized by low motivation and their perspective in viewing the future of his career. The results showed the group of women had a better motivation and perspective in view of his future, which reached 51% of the men. Similarly, a group of highly educated S2 has the highest motivation and perspective compared to the pass DIII and S1. From the results of the study provide a schematic and perspective and understanding that the factors motivating factors have a crucial role in supporting employee career at Lakespra.
Pengaruh Kondisi Modal Kerja Terhadap Profitabilitas (Studi Empiris : pada Perusahaan Manufaktur yang Terdaftar pada BEI Katagori Saham LQ 45 Periode 2007 sampai dengan 2011) Hermansyah Hermansyah
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.021 KB) | DOI: 10.31334/trans.v9i2.29

Abstract

The purpose of this research is empirically to examine the effect of working capital which is based on financial ratio and will give influence partially or simultaneously to the manufacturing stocks of LQ45 at Indonesia Stock Exchange. Financial ratios which are used to determine the condition of working capital are current ratio, working capital turnover ratio, current assets to total assets ratio and current liabilities to total assets ratio which are used as dependent variable is return on investment.The data research collected from 10 manufacture’s company in LQ45 stocks category and listed in Indonesia Stock Exchange. Data collected from financial report from year ended 2007 to 2011. The final results shows that current ratio, working capital turnover ratio, current assets to total assets ratio, and current liabilities to total assets ratio are influence simultaneously to return of investment at the level of alpha (a) = 0.05 (sig 0.071)
Analisis Indeks Kepuasan Masyarakat dalam Upaya Peningkatan Kepuasan Kualitas Pelayanan Masyarakat di Kantor Kecamatan Kotabaru Kabupaten Karawang Rizka Mardiyanto; Mary Ismowati
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.058 KB) | DOI: 10.31334/trans.v9i2.23

Abstract

People need services to meet a variety of needs that can not be fulfilled themselves. Similarly, at the Kotabaru District office, Karawang regency, West Java province has an important role to provide public services. The main purpose of public service is the satisfaction of the community. This satisfaction can be realized if the services provided in accordance with service standards established or better than the standard service. The services provided in general have not satisfied the public.The purpose of this study is to analyze the value of the level of Satisfaction Index in Kotabaru District Karawang regency in an effort to increase the quality of service satisfaction in Kotabaru district office Karawang regency.The research approach is quantitative. Technique sampling technique proportionate stratified random sampling. Population 18,584 People with 207 samples. Data collection techniques with questionnaires. Technique Data analysis is Satisfaction Index of Society based on Rating of service quality KEP / 25 / M.PAN / 2/2004 about General Guidance of Compilation of Public Satisfaction Index.Based on the result of calculation of Satisfaction Index of Public in Kotabaru Subdistrict office with acquisition value of Satisfaction Index of Community equal to 54,10 quality of Kotabaru District office service performance is at "C" level of bad category. Based on the 14 elements of service studied, service procedure is the element with the highest index value with the value of IKM of 62.00 and is at the level of less good. While the element with the lowest index value is the element of service cost certainty with an IKM value of 43.50 and is at the level of less good.
Analisis Keautentikan dan Keunikan Laksa Cihideung Sebagai Kuliner Unggulan Kota Bogor Heni Pridia Rukmini Sari
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.134 KB) | DOI: 10.31334/trans.v9i2.30

Abstract

The purpose of this research was studying authenticity and uniqueness of Laksa Cihideung as distinctive culinary. This research focuses on the food authenticity and unique that is defined as the originality and genuine of Laksa Cihideung in various aspects. It is an important element in portraying the identity, culture, and heritage of Laksa Cihideung.The research methodology employed in the present research was descriptive. The number of 35 questionnaires according to cluster and simple random sampling was filled out by participants. Hence, in-depth interviews were individually conducted among the food experts and questionnaire participants to seek how they interpret the meaning and characteristics of authenticity and uniqueness in Laksa Cihideung that influenced the taste of the food. The data gathered through the questionnaire were analyzed via SPSS 20.0. Based on the findings of this research, Laksa Cihideung has a great influence on attracting tourists to a destination from its authenticity and uniqueness.
Analisis Identifikasi Sektor Perekonomian Sebagai Sektor Basis dan Sektor Potensial di Kota Bogor Resista Vikaliana
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.845 KB) | DOI: 10.31334/trans.v9i2.24

Abstract

This study aims to determine the sectors that become the basis sector and non-base in the city of Bogor, then to know the performance of each sector in the city of Bogor, and to know the sector that became a potential sector in the city of Bogor. The research was conducted by using Location Quotient / LQ method. In the city of Bogor, from the period of 2011 to 2015 there is one sector of the highest base of electricity and gas procurement sector. Of the 16 economic sectors, the economic sector including the basic sector in 2011 is the procurement of electricity and gas, the transportation and warehousing sectors, the financial services sector and insurance and other services sectors. In addition to these four sectors in 2011, in 2012-2015, it increased by 7 sectors, to 11. The additional sectors were water supply, waste management, waste, construction, and large and retail trade sectors; car and motorcycle repair, accommodation, food and beverage sector, information and communications sector, corporate services sector, health services sector and social activities. then that included in the non-base sector is the other five sectors.In the city of Bogor the performance of the economic sector can be explained that the sector that has the average value of Regional Growth (PR) is the highest sector of procurement of electricity and gas. This value indicates that the growth of electricity and gas procurement sector in Bogor City is higher than that of Indonesia. In Bogor City from 2011 to 2015 included in the potential sector is sector. Then from these sectors, the most potential sector or the most potential sector is the electricity and gas procurement sector.From the results of research that has been obtained by researchers, the researchers provide suggestions that must be taken are as follows: First, the base sector should be more maintained and developed again without exclude development against other sectors. The electricity and gas procurement sector that contributes to the GRDP should be developed by industrializing in cooperation with investors, so that the contribution from the gas and electricity procurement sector can increase again. Second, planning in development should be given to sectors that have the potential to be developed as a top priority so that development can be carried out more optimally.
Pengaruh Budaya Kerja dan Pengawasan Terhadap Kinerja Karyawan (Studi Kasus di PT Bank DKI Capem Syariah Margonda, Depok) Iqbal, Muhammad
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.971 KB) | DOI: 10.31334/trans.v9i2.31

Abstract

Work Culture Influence and Supervision of Employee Performance in PT Bank DKI Sharia Capem Margonda, Depok. This study stems from the emergence of the phenomenon that the performance of the employees of Bank DKI Sharia Capem Margonda, Depok not run optimally, because they found that the employee's performance is not optimal, it is seen from the phenomenon has not grown maximum employee morale, not maximal work discipline in accordance with what is expected, still slow service work done on the client, still less cepeta in response to complaints or complaints from customers, is still not maximal work as expected, and so forth. The poor performance caused by many factors including work culture, supervision, planning, work motivation, work ethic, budgeting, productivity and so on, but researchers suspect that the most critical factors that affect the performance of the employee is deemed work culture and supervision. The purpose of this study was to menganilisis how much influence the work culture and supervision of employee performance.The sampling method used is saturated sample, where all the population of 40 employees sampled, because there is not much .. The data that have met the test of validity and reliability testing further processed to produce a regression equation Y = 0.242+ 0286 X1 + 0699 X2, where Y is the variable performance of the employee, is the variable X1 and X2 are working culture control variables.Hypothesis testing using t test showed that each of the independent variables studied was shown to significantly partial effect on the dependent variable employee performance. Then through the F test can be seen that both the independent variables studied proved simultaneously affect the dependent variable employee performance. Figures Adjusted R Square of 0.5625 indicates that the work culture together with monitoring employee performance variables can be explained by 56.25%, while the remaining 43.75% is explained by other variables.
Model Bisnis Kawasan Strategis Pariwisata Kota Palu Sulawesi Tengah Firman Syah
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.105 KB) | DOI: 10.31334/trans.v9i2.25

Abstract

Palu city is the capital city of Central Sulawesi province bordering with Gorontalo Province. Indigenous people who inhabit the city of Palu is a community of Kaili tribe. Palu City was selected as a Special Economic Zone (KEK) for eastern Indonesia and consists of industrial zone, logistics zone and export processing zone. When viewed from the tourism business, there are several famous destinations such as Sibili Lake, Banua Mbaso, Hanging Bridge, Mosque 'Apung' Argam Bab Al Rahman, and Sis Al Jufrie.The method used by writer is qualitative with inductive data analysis. The results found that the city of Palu has shown passion in the field of tourism. Palu City presents a variety of new tourist destinations including natural attractions, culinary tours, and cultural tourism. For example Cars Tusuk Satay, Palu Bay, Four Palu Bridge, Solar Eclipse Monument, Nusantara Pavilion, and Palu Nomori Inscription. Then the tourists need to be given free space to satisfy the needs during a vacation. The business model implemented is that local people can entrepreneurship, gain profit, and create new jobs. Meanwhile, for the government through the Office of Culture and Tourism of Palu City is able to generate Pendapatan Asli Daerah (PAD) in addition to taxes from culinary executed by local communities. To support, the Office of Culture and Tourism of Palu City can hold and coordinate with all the agencies in accordance with their respective work programs. As the development and development of houses to become homestay homes and home industry, the integration of public transportation fleet, and build the concept of Information Management System (SIM) Tourism via online to package the tourism potential of Palu City.

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