VISA: Journal of Vision and Ideas最新文献

{"title":"Pengaruh Penerapan Konsep Perpajakan Modern terhadap Kepatuhan Wajib Pajak: Studi Pada KPP Pratama Gorontalo","authors":"Mutiya Harun, Hartati Tuli, Mulyani Mahmud","doi":"10.47467/visa.v4i2.1626","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1626","url":null,"abstract":"Taxes are one of the largest types of state receipts and are used to finance government affairs, equalization of development, and social welfare of people. In order to increase tax revenue from taxpayers, the government has implemented a more modern taxation system that is expected to improve compliance by taxpayers, which include e-registration, e-VAT, and e-billing. The study was intended to find out how the application of the modern taxation system influences taxpayer compliance. In this study, the type of research used is a quantitative approach. The type of data used is primary data, that is, data obtained from the results of the questionnaire, and secondary data as supporting data. The results of the study showed that, firstly, variable X1 had no influence on variable Y. However, simultaneously, variables X1, X2 and X3 had a significant effect on the taxpayer compliance variable in KPP Pratama Gorontalo (Calculate more than Ftabel).","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"223 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140789057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Kebijakan Pojok Konseling Keluarga Pusat Pembelajaran Keluarga di Kelurahan Bubutan","authors":"Viandra Rafelia Cahya Sunarko, Katerina Bataha","doi":"10.47467/visa.v4i2.1631","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1631","url":null,"abstract":"The function of the family is of concern to many parties, one of which is the government's attention because the family is the first step to creating a better quality of life. The aim of establishing a counseling corner is to change behavior or circumstances in clients who previously had or did things that were not good. Another aim is to ensure mental health and find solutions to the problems faced by clients, as well as improving the quality of the client's self. Apart from that, the goal that we really want to achieve with the existence of a counseling corner in the RW hall is to create a better life and personality. So Puspaga services are provided at the Bubutan Village RW Hall, which is one of the innovations of the Surabaya City Government to bring public services closer to the community. Research on Policy Implementation for Family Counseling Corners and Family Learning Centers uses descriptive methods with a case study approach. The results of the research that has been carried out show that the Counseling Corner Facilitators and Puspaga facilitators have been able to provide closer services to the community by providing Puspaga Balai RW services in Bubutan Village which include counseling and psychological assistance, socialization or promotion and parenting services.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"118 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140783507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Efektivitas Kelas Parenting dalam Meningkatkan pola Asuh Anak di Kelurahan Banyu Urip","authors":"D. Dayat, Kalvin Edo Wahyudi","doi":"10.47467/visa.v4i2.1705","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1705","url":null,"abstract":"The effectiveness of the Parenting Class in improving parenting in Kelurahan Banyu Urip shows positive and significant results. The program facilitates learning good parenting practices and actively involves parents in efforts to prevent child abuse and neglect. In addition, the program builds solidarity networks among parents and provides emotional support. The results show that the program has successfully changed parenting patterns and increased the role of parents in child development. Suggestions for improving the program include conducting ongoing evaluations and replicating similar programs in other areas to reach more families who can benefit.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"9 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140797112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peran Biro Kesejahteraan Rakyat Provinsi Jawa Timur dalam Upaya Penurunan Stunting di Provinsi Jawa Timur Melalui Penguatan Tim Pembina Unit Kesehatan Sekolah (TP UKS/M)","authors":"Ferdian Putra Dwi Hardiansyah, Indira Arundinasari","doi":"10.47467/visa.v4i2.1593","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1593","url":null,"abstract":"Indonesia is facing serious issues regarding nutrition, particularly evident in the high number of cases of malnutrition among toddlers and similar problems experienced by school-age children, both boys and girls, a condition referred to as stunting. Micro data analysis (Riskesdas 2013) reveals that East Java Province is ranked 15th among all provinces in Indonesia with a prevalence rate of 35.7% for stunting. Referring to Presidential Regulation Number 72 of 2021, the East Java Provincial Government is striving to expedite the reduction of stunting, especially within the scope of schools or madrasahs. The East Java Provincial Government has issued Governor's Decree No. 188/330/KPTS/013/2022 concerning the School or Madrasah Health Enterprise Development Team in East Java Province. Therefore, the People's Welfare Bureau of East Java Province, as a facilitator in the basic healthcare sector, plays a role in accelerating the reduction of stunting through the School or Madrasah Health Enterprise Development Team in East Java. This study adopts a qualitative approach using the descriptive analysis method by Miles and Huberman's model. The research utilizes primary data obtained through interviews, observations, group discussions, as well as secondary data collected through literature review. The findings indicate that the People's Welfare Bureau of East Java Province is pivotal in addressing the reduction of stunting through the School or Madrasah Health Enterprise Development Team, which has become the focus of the East Java Provincial Government's actions. Collaborating with relevant stakeholders in tackling the acceleration of stunting reduction through the School or Madrasah Health Enterprise Development Team can aid in achieving the target percentage of stunting situations in East Java, reducing to 13.5% by 2024. Through the School or Madrasah Health Enterprise Development Team, it is hoped that the People's Welfare Bureau can actively contribute to the success of the government's program regarding the national movement to prevent and reduce stunting.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"34 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140770872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Pengelolaan Dana Hibah Pengadaan Sarana dan Prasarana di Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Jawa Timur","authors":"Muhammad Raihan Adji Nurdihansyah, Indira Arundinasari","doi":"10.47467/visa.v4i2.1671","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1671","url":null,"abstract":"Grant funds have become an important instrument in supporting the development of various sectors, including education and community welfare. The aim of this research is to study the role and influence of grant funds in improving these sectors. In addition, this research explains the process of applying for grant funds from the grant application stage to the grant accountability reporting stage. Domestic Regulation Number 23 of 2011 concerning guidelines for providing grants and social assistance from the APBN states that the aim of managing grants and social assistance is to ensure orderly administration, high accountability and management transparency. The allocation of social welfare spending in provincial and city government budgets in Indonesia is an implementation of social development which aims to reduce poverty not only in terms of income and consumption, but also in terms of social and environmental aspects. It can be seen that the flow of grant aid has a coherent procedure starting from the application to the disbursement process. There is a system that regulates the flow of grant aid so that the application process is easier.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"307 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140780300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"E-Procurement: Inovasi Pengadaan Barang dan Jasa Secara Digital di Biro Umum Bagian Rumah Tangga Sekretariat Daerah Provinsi Jawa Timur","authors":"Hafizh Akbar Dwi Krisna, Bagus Nuari Hermawan","doi":"10.47467/visa.v4i2.1680","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1680","url":null,"abstract":"This research aims to examine innovations in implementing policies for providing government goods and services via e-Procurement at the General Bureau of the Household Section of the Regional Secretariat of East Java Province using the George C. Edwards III approach. The method applied in this study is a descriptive qualitative research method. Data was obtained through interviews, observation and documentation. The data sources used are primary data and secondary data. The results of the research show that the General Bureau of the Household Section of the Regional Secretariat of East Java Province has quality human resources (HR) as evidenced by participation in certification and good communication between officials providing goods and services and staff providing goods and services who play a role.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"361 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140788305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Kebijakan Pemanfaatan Sistem Informasi Manajemen Daerah (SIMDA) dalam Pelaporan Keuangan Pemerintah Daerah Kabupaten Biak Numfor: Studi pada Badan Pengelola Keuangan dan Aset Daerah/BPKAD Kabupaten Biak Numfor","authors":"Saipan, Hermanu Iriawan, Dahlan","doi":"10.47467/visa.v4i2.1698","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1698","url":null,"abstract":"The purpose of researchers using this type of descriptive research with a qualitative approach, so that researchers can collect information that is in accordance with reality and can answer all formulations that focus on Implementation and Supporting and Inhibiting Factors for Regional Management Information System (SIMDA) Utilization Policy in Financial Reporting of the Biak Numfor Regency Government. The primary data obtained comes from SIMDA Structural Officers and Operators at the Regional Equipment Organization (OPD) of the Regional Financial and Asset Management Agency (BPKAD) of Biak Numfor Regency and Secondary comes from financial statement data for the last 4 years. Data collection techniques are carried out by means of interviews, observations and documentation studies using data analysis, data presentation, data condensation, data presentation so as to draw a conclusion. The results showed that the implementation of the SIMDA Finance policy in BPKAD Biak Num Regency went well. However, there are still inhibiting factors such as limited competent officers/operators, limited budget/funds, and human error in inputting data.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"120 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140783492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peran Biro Kesra Sekretariat Daerah Provinsi Jawa Timur dalam Pemberian Bantuan Sosial Jaminan Hidup Tahap Akhir Bagi Eks. Korban Konflik Sosial Sampang Tahun 2023","authors":"Shofy Salsabil Mumtazah, Kalvin Edo Wahyudi","doi":"10.47467/visa.v4i2.1619","DOIUrl":"https://doi.org/10.47467/visa.v4i2.1619","url":null,"abstract":"The social conflict between the Syiah and Sunni groups in Sampang Regency, East Java due to differences in understanding has caused social risks for the Shia Group in the form of discrimination which led to rejection, requiring them to leave their homes and take refuge in the Jemundo Flat in Sidoarjo Regency. As stated in the East Java Governor Regulation No. 44 of 2021 which also discusses social assistance, the East Java Provincial Welfare Bureau participated in handling social risks due to the conflict that occurred by providing social assistance in the form of life insurance in cash for the victims. However, there are discrepancies in its implementation, namely related to the period of providing social assistance that exceeds the grace period for conflict. This study aims to determine the role of the Kesra Bureau in providing social assistance in the form of a final stage of life insurance at the end of October 2023 for Ex-Sampang Social Conflict Victims in 2023. This research is descriptive qualitative using the Miles and Huberman analysis method. Primary data used was obtained through observation, documentation and interviews as well as secondary data through related journals and websites. The research locus is located at the Bureau of Welfare of the Regional Secretariat of East Java Province. The results showed that the Welfare Bureau had carried out the provision of social assistance in the form of life insurance in the final stage on October 30, 2023 at the Jemundo Flat, Sidoarjo Regency. This indicates that the Welfare Bureau with the help of relevant stakeholders has carried out its role in providing late-stage social assistance according to the criteria for providing social assistance as in Governor Regulation No. 44 of 2021 Article 30, namely meeting the requirements of beneficiaries, selective, temporary and not continuous, except in certain circumstances it can be sustainable, and adjusted to the intended use.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"253 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140779685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strategi Pemberian Kredit dalam Pencegahan Kredit Macet pada PT. BPR Bank Jombang Perseroda","authors":"Silvy Rachmawati, Anita Akhirruddin","doi":"10.47467/visa.v4i1.2159","DOIUrl":"https://doi.org/10.47467/visa.v4i1.2159","url":null,"abstract":"This research aims to develop strategies regarding good credit granting procedures to reduce the occurrence of problem loans at PT. BPR Bank Jombang Perseroda. So this research can be a reference in managing bank management and for consideration in decisions for each activity, especially those related to the distribution of funds. The research method uses documentation, interviews and literature study. The data source in this research is primary data in the form of interviews with several PT employees. BPR Bank Jombang Perseroda, as well as secondary data in the form of annual reports and collectibility at PT. BPR Bank Jombang Perseroda. This type of research is descriptive with a qualitative approach. Data analysis uses the Miles and Huberman model, namely data reduction, data display, and drawing conclusions and verification. Research results: In the discussion that has been explained, the credit distribution activities of PT. BPR Bank Jombang Perseroda goes through several stages and procedures, namely starting with a credit application by filling out a credit application form according to the type of credit being applied for, carrying out a credit feasibility analysis, then deciding whether to approve the credit application or not according to the calculations made, until the disbursement process. There are several factors that are analyzed by financial institutions before approving a credit application, including business prospects, debtor performance and ability to pay. The benchmark for granting credit or the technique for analyzing the character of prospective debtors carried out by Bank Jombang is through the BI Checking process. Apart from that, the things that the bank must consider when granting credit are, Personality, Party, Purpose, Prospect, Payment, Profitability , and Protection.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":"96 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140370989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Current Ratio, Debt Equty Ratio, dan Return On Assets terhadap Price Book Value pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022","authors":"Rezi safutri, Samirah Dunakhir, Fajriani Azis","doi":"10.47467/visa.v4i1.1949","DOIUrl":"https://doi.org/10.47467/visa.v4i1.1949","url":null,"abstract":"This research aims: (1) To analyze the influence of Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) simultaneously on Price Book Value (PBV) in coal companies listed on the IDX, ( 2) To analyze the Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) partially on Price Book Value (PBV) in coal companies listed on the IDX, (3) To analyze which variables which has the most dominant influence on the Price Book Value (PBV) of coal companies listed on the IDX. The variables in this research are (1) Current Ratio, (2) Debt Equty Ratio, (3) Return On Assets, and (4) Price Book Value. The population of this research is all 42 coal companies listed on the Indonesia Stock Exchange. Meanwhile, the samples in the research: (1) Coal companies listed on the Indonesia Stock Exchange from 2020-2022, (2) Coal companies that published financial reports during the 2020-2022 period, (3) Manufacturing companies that have a positive company value of 2020-2022. Data collection is carried out using documentation. Data analysis was carried out using classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this research show that the Curret Ratio has a significant effect on Price book value with a sig value of 0.318, the Debt Equty Ratio has a significant effect on price book value with a sig value of 0.009, and Return On Assets has a significant effect on price book value with a sig value of 0.038 and has a significant effect on price book value. simultaneously with a sig value of 0.023.","PeriodicalId":215925,"journal":{"name":"VISA: Journal of Vision and Ideas","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140387708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}