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    The Effectiveness of the Annual Notification Letter E-Form Service for Business Taxpayers at KP2KP Sinjai Regency

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    Taxes are obligatory contributions of the people to the state that are coercive and do not receive compensation services that are directly used to finance state expenditures. The purpose of this study was to determine the effectiveness of the annual SPT E-form service for business taxpayers at the KP2KP Sinjai Regency and to determine the inhibiting factors and supporting factors for the annual SPT E-form service for business taxpayers at the KP2KP Sinjai Regency. This research is a qualitative research using data collection techniques through observation, interviews, questionnaires and documentation. As for the data analysis techniques used, namely, data reduction, data presentation and verification/conclusion. The results of this study can be concluded that the effectiveness of the Annual SPT E-form Service for Business Taxpayers at KP2KP Sinjai Regency the effectiveness of the E-form service (Program Understanding) that the ability of employees to provide program understanding services is very good. This research can be used as a reference source regarding the annual SPT E-form service for business taxpayers because previous research has discussed more about the Annual SPT E-Form service for personal taxpayer

    Analysis of Hotel Tax Policy as an Instrument for Tax Collection on Homestays in Tourism Villages

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    Determination of hotel tax policy as an instrument of tax collection on tourist village homestays is important in developing the tourism sector in Indonesia, but in its implementation the determination of hotel tax as an instrument of tax collection on tourist village homestays does not fulfill the principle of equality in the context of equality. This study aims to analyze the principle of justice (equality) for the regulation of hotel tax as an instrument for collecting tourism village homestay taxes by using the concept of equity (equality). This research was conducted using a qualitative approach and data was collected by reviewing the literature from various related sources. The results of the study show that based on 2 (two) measurements drawn from the concept of justice (equality), the first is based on the similarity of circumstances, does not yet reflect justice where the criteria for a tourist village homestay are different from other types of lodging, so there is a need for adjustments to the definition of a tourist village homestay. Furthermore, based on non-discrimination, the government still thinks that a tourism village homestay provider is someone who is qualified in their field, so a rate adjustment is needed so that fairness in hotel tax collection for tourism village homestays can be achieved

    An Analysis of Leadership with Changes in the 4ir Organizational Environment in the World of Education

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    The development of the world of education in the Era of the Industrial Revolution 4.0 requires the integration of technology used in the world of learning. This of course needs to be followed up with the adjustment of the new curriculum in accordance with current developments. To be able to follow this development, higher education as a place to gain knowledge has an important role in producing superior human resources in this 4.0 era, so a curriculum is needed that is designed to keep up with the changing times that are constantly developing. This is where the role of the Leadership of a Higher Education is in carrying out their duties as a leader to bring this Higher Education to produce human resources who can adapt quickly to all the developments of the times

    Patterns and Business Scale of Milkfish Growing in East Tanete Riattang District, Bone Regency

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    Pond cultivation is an effort to maintain and enlarge aquatic organisms in pond waters or ponds that are deliberately made by humans. This study aims to determine the pattern and scale of the milkfish enlargement business at the level of feasibility per unit of pond land. The research was conducted from January to July, 2020, in the Tanete Riattang Timur District, Bone Regency. Pond business patterns are grouped into three strata, namely monoculture milkfish (Chanos chanos fork), polyculture milkfish (Chanos chanos fork) and seaweed (Gracellaria verrucosa), polyculture milkfish (Chanos chanos fork) and shrimp with a narrow scale, medium and wide. Aquaculture business scale and pattern are analyzed by analyzing farmer income, R/C ratio analysis, Paybeack Period analysis, business feasibility analysis namely NVP analysis, IRR analysis and B/C Ratio analysis. The research results from a sample of Fisheries Households (RTP) Respondents. The highest financial feasibility of the milkfish (Chanos chanos fork). The financial feasibility of the milkfish (Chanos chanos fork) shrimp polyculture. The conclusion is that in general the ponds in Tanete Rianttang Timur District that are already operating are managed privately. The business feasibility category in East Tanete Riattang District is divided into two categories, namely very suitable and appropriate. From the NPV feasibility analysis, the IRR and BC ratio are included in the feasible category to be continued

    The Role of the Regional Inspectorate in Supervision of Village Funds (Study at the Regional Inspectorate of Maros Regency)

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    Village funds are prioritized for financing the implementation of village-scale programs and activities with the aim of improving the welfare of the village community. The purpose of this study was to determine the role of the Regional Inspectorate, the inhibiting factors and solutions that can stabilize the role of the Regional Inspectorate in supervising Village Funds in Maros Regency. This research is a descriptive qualitative research using data collection techniques through observation, interviews and documentation. Data analysis techniques in this study used data collection techniques, data condensation, data presentation and drawing conclusions. The results of the study show that the role of the Regional Inspectorate in supervising the Village Fund in Maros Regency cannot be carried out optimally. This is evidenced by the lack of human resources, besides that the monitoring and evaluation activities carried out by the Inspectorate are not comprehensive and are only carried out if there is a request from the village. The inhibiting factors and solutions to the role of the Maros Regency Inspectorate in Supervision of Village Funds are the budget, mobility and the large number of villages in Maros Regency, making this Village Fund audit unable to cover all villages, the Village party was less cooperative during the audit

    Optimizing Learning organizations in the Digital Era in the Business Sector in Indonesia

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    The advancement of digital technology has brought significant changes to the business sector, creating new challenges and opportunities for organizationsThis paper aims to provide a comprehensive framework for optimizing Learning organizations in the Indonesian business sector. The study adopts a qualitative research design that involves a review of the existing literature on Learning organizations and a case study approach that involves interviews with selected businesses in Indonesia. The data collected through the interviews are analyzed using thematic analysis to identify the current Learning organizations practices and the challenges faced by businesses in optimizing their learning practices in the digital era. The findings of the study suggest that many businesses in Indonesia still rely on traditional methods of learning, which are often ineffective in the digital era. The study identifies several challenges that businesses face in optimizing their learning practices, including a lack of resources, technological barriers, and a lack of understanding of the importance of Learning organizations. Based on the analysis, a comprehensive framework for optimizing Learning organizations in the Indonesian business sector in the digital era is developed. The proposed framework consists of four key components, namely, leadership commitment, learning culture, learning systems, and learning outcomes. The study concludes that the proposed framework can serve as a reference for businesses in Indonesia to develop effective learning strategies and enhance their competitiveness in the digital era

    Digital Marketing: The Role of The Web Site on Consumer’s Purchase Decision (Survey on Consumers of the “Tokopedia” Online Shop in Indonesia)

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    The purpose of this study is to determine the effect of web design from Tokpedia on the consumer purchasing decision. In this study, a quantitative approach, descriptive and verified design are used. A total of 300 Tokopedia consumers in Indonesia are selected as respondents using a simple random sampling method. The data collection instrument is a questionnaire. Data analysis used is Structural Equation Modeling based on Partial Least Square (PLS SEM). The research results show that the web design of the online store Tokopedia significantly affects the consumer purchasing decision. The biggest effect of the exogenous indicators on the latent variable of purchasing decision is the navigation menu. The greatest effect of the latent variable of web design is on the brand selection dimension. Accordingly, it can be concluded that the web design of Tokopedia has contributed the success of their product sales. 

    Governance Of State Owned Assets In The Regional Government Of Takalar District

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    In the current development of regional agencies, institutions, or organizations, there will be an increasing number of assets and goods needed to support the smooth running of the tasks and functions of regional apparatus organizations and also support the competence and performance of government employees. This research is qualitative research using a descriptive approach. The data collection techniques used are observation, interviews, and documentation. The technique of checking the validity of the data used is the triangulation technique. The data analysis technique used in this study is an interactive model. The results of research on State-Owned Asset Management in the Regional Government of Takalar Regency show that asset management starting from asset planning has been carried out in accordance with established systems, mechanisms, and procedures. Organizing assets has been carried out through the process of collecting data on ownership of state-owned fixed assets, the process of grouping state-owned assets, and a system of classifying state-owned assets that have potential and do not have the potential to be utilized. Actuating (movement) of assets has been carried out through the process of identifying and optimizing assets. Then, controlling (supervision) has been carried out by monitoring, investigating, and controlling by Users and Managers of Goods, as well as by looking at supporting and inhibiting factors in asset management within the scope of the Takalar Regency Government

    Accountability Strategy for Reporting Village Fund Management

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    Consequences in implementing Law no. 32 of 2004 of course also has an impact on implementation at the village government level, which in article 206 is regarding government affairs which are the authority of the village. This research is about village funds sourced from the district/city APBN budget which are channeled to support village improvement which includes governance, development implementation, guidance and empowerment. Along with this, community concerns also arise regarding the accountability, quality and effectiveness of Village Fund management which is often considered less effective. Law Number 6 of 2014 concerning Villages provides a strong basic foundation regarding the implementation of village government. Meanwhile, the research approach is qualitative - descriptive, emphasizing the results of interview data analysis, observation and also literature reviews. Since 2015, villages in Indonesia have received funding from the State Revenue and Expenditure Budget. Thus, each village is required to be accountable for managing village funds to the community. This research aims to evaluate the availability of adequate information regarding the use of Village Funds including the determination of the APBD and the extent of community knowledge regarding village government administration. This research uses qualitative data analysis by connecting one source with other sources, then drawing conclusions at various stages. This research found that the increasing public trust in village government and increasing community participation in village development means that village funds have become a means of providing trust for village administrators and the apparatus within them

    Effectiveness of Using the School Budget Work Plan Application in Reporting Accountability of School Operational Assistance Funds

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    Implementing the school budget work plan application is closely related to implementing School Operational Assistance Funds in education.. This research aims to determine the effectiveness of the School Budget Work Plan Application in reporting accountability for School Operational Assistance funds at the West Java Provincial Education Service. The research method uses a qualitative approach with descriptive analysis. Research informants using a purposive sampling technique. Data collection techniques use observation and interviews based on primary and secondary data, then credibility, transferability, dependability, and confirmability tests are carried out to validate the data. The research shows that the School Operational Assistance funds management through the School Budget Work Plan Application system can be effective based on the concept of effectiveness theory. This is demonstrated by an understanding of the School Operational Assistance funds program so that successful management of School Operational Assistance funds is achieved in an appropriate, timely manner, achieving goals and achieving absolute truth through technical guidelines at the West Java Provincial Education Office. Thus, the novelty of this research is to look at the effectiveness of transitioning the management and reporting of school operational assistance funds through the School Budget Work Plan Application system so that it can guarantee accountability in reporting funds


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