Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan最新文献

{"title":"SKEMA PENGALIHAN KEGIATAN PENGUSAHAAN PERTAMBANGAN BATUBARA DARI PEMEGANG “IUP” KEPADA PIHAK KETIGA","authors":"Septrianto Widodo, Nabela Maharani Pranadita","doi":"10.48108/jurnalbppk.v15i2.739","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v15i2.739","url":null,"abstract":"Pemberian izin dalam pengusahaan pertambangan batubara yang dilakukan pemerintah kepada pengusaha swasta pada dasarnya dimaksudkan untuk memaksimalkan produksi batubara demi menunjang kegiatan perekonomian. Pemerintah kemudian mengatur berbagai persyaratan yang harus dipenuhi oleh setiap pengusaha tersebut. Walau demikian pada praktiknya tidak sedikit pengusaha yang telah memperoleh izin namun sebenarnya tidak memiliki kemampuan untuk mengerjakan kegiatan pengusahaan pertambangan. Sebagai akibatnya praktik penyerahan kegiatan pengusahaan pertambangan dari pemegang izin kepada pihak ketiga dengan skema kerjasama bagi hasil merupakan suatu hal yang jamak terjadi. Kegiatan penyerahan tersebut kemudian memunculkan kewajiban di bidang perpajakan yang justru menjadi sengketa. Penelitian ini dilakukan dengan menelaah putusan banding terhadap dua wajib pajak pemegang Izin Usaha Pertambangan (IUP). Pengadilan Pajak ternyata memberikan putusan yang berbeda atas materi sengketa yang sama. Selanjutnya pada penelitian ini akan disajikan pembahasan terkait skema pengalihan pengusahaan pertambangan dilihat dari sudut pandang peraturan pertambangan maupun perpajakan.  ","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128112974","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":"PENGGUNAAN KONSEP AVAILABLE TIME, ALLOCATED TIME, DAN ENGAGED TIME UNTUK MENGEVALUASI DESAIN PEMBELAJARAN","authors":"N. Nurhuda, Sigit Sumarsono","doi":"10.48108/jurnalbppk.v15i2.675","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v15i2.675","url":null,"abstract":"Salah satu tantangan dalam pembelajaran online adalah menentukan desain pembelajaran yang tepat. Dalam paper ini, pembahasan ditujukan untuk mengevaluasi proses pembelajaran bukan melihat hasil pembelajaran yang diperoleh pemelajar. Desain pembelajaran yang menjadi fokus dalam paper ini adalah time management yang dilakukan ketika mendesain pembelajaran maupun ketika pemelajar mengakses sumber belajar. Data dari 81.503 user KLC dalam mengikuti pelatihan mandatory e-learning Kode Etik dan Kode Perilaku di Lingkungan Kementerian Keuangan digunakan untuk mengidentifikasi perilaku pemelajar terhadap waktu pembelajaran yang tersedia. Data tersebut dianalisis menggunakan tiga tahapan web-usage mining, yaitu data cleansing, user identification, dan session identification. Hasil penelitian menunjukan bahwa availabe time yang disediakan telah mengimplementasikan konsep spaced study namun allocated time yang ditetapkan melebihi best practice. Penggunaan available time, allocated time, dan engaged time tersebut dapat meningkatkan akurasi desain pembelajaran di Badan Pendidikan dan Pelatihan Keuangan","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133713946","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 PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU DALAM MENCAPAI TUJUAN PENGENAAN CUKAI","authors":"Samuel Samuel","doi":"10.48108/jurnalbppk.v15i2.698","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v15i2.698","url":null,"abstract":"Cukai hasil tembakau memberikan sumbangsih yang signifikan dalam APBN setiap tahunnya. Kenaikan tarif cukai hasil tembakau tiap tahun dan pemanfaatan dana bagi hasil cukai hasil tembakau sesuai dengan tujuan yang diamanatkan oleh Undang-Undang yang mengatur tentang Cukai serta RPJMN 2020-2024 yaitu untuk menekan konsumsi rokok di Indonesia sekaligus untuk mengoptimalkan penerimaan negara. Hal ini dikarenakan banyaknya eksternalitas negatif yang dihasilkan. Upaya pemerintah untuk menekan tingkat konsumsi rokok ternyata tidak berbanding lurus dengan tingkat konsumsi rokok yang cenderung stabil tiap tahunnya. Pemanfaatan dana bagi hasil cukai yang masih jauh dari tujuan untuk menekan konsumsi rokok alih-alih justru bertujuan untuk meningkatkan industri hasil tembakau. Bercermin dari tiga negara penghasil tembakau terbesar di dunia yakni Cina, India dan Brasil, dibutuhkan upaya pemerintah yang serius untuk menekan tingkat konsumsi rokok di Indonesia yakni dengan pemanfaatan dana bagi hasil cukai hasil tembakau yang mengarah untuk berkurangnya industri hasil tembakau. \u0000  \u0000Tobacco excise contributes a large amount to the state budget each year. The annual rise in tobacco excise rates and the utilization of tobacco revenue-sharing funds (earmarking) are in line with the objectives set out in the Excise Law and the 2020-2024 RPJMN, namely to reduce cigarette usage in Indonesia while also maximizing state revenues. Because of the enormous number of negative externalities generated, this is the case. The government’s efforts to reduce cigarette consumption are not directly related to cigarette consumption, which is fairly stable year after year. The utilization of excise revenue-sharing money is not intended to reduce cigarette consumption; rather, it is itended to improve the tobacco products sector. In light of the world’s three largest tobacco-producing countries, China, India, and Brazil, serious government efforts are required to reduce cigarette consumption in Indonesia, namely through the use of tobacco excise revenue-sharing funds that result in a reduction in the tobacco products industry.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134264433","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":"PENYULUH PAJAK: PENERAPAN CUSTOMER BASED ORIENTED SERVICES DI DIREKTORAT JENDERAL PAJAK","authors":"A. Saputra","doi":"10.48108/jurnalbppk.v15i1.650","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v15i1.650","url":null,"abstract":"This study attempts to elaborate on the strategy of service quality and customer satisfaction at Nordstrom as a reflection of the leading private sector. Furthermore, the study wants to bring and adapt Nordstrom's achievements to the public sector, especially for the Indonesian tax authority, Directorate General of Taxes (DJP). Moreover, in 2020, a regulation on tax counselor personnel at the DJP has been issued. Since customer satisfaction increases awareness of fulfilling tax obligations voluntarily, this study is critical to empower tax counselor personnel. It uses descriptive qualitative research methods. Research data were obtained from document and regulation review. Essential lessons from a leading private company customer services strategy are the right people, empowered employee, dan motivating employee. Furthermore, it is necessary to measure the success of customer based oriented services at DJP. The organisation should refer to the success story of Nordstrom, as best practice in satisfying customers. This research can be a trigger of further research in all areas of the public sector.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130456066","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 COMPLIANCE RISK MANAGEMENT DALAM PENGAWASAN WAJIB PAJAK, STUDI KASUS KPP MADYA MAKASSAR","authors":"Arif Nugrahanto, Nurlatifah Asikin","doi":"10.48108/jurnalbppk.v15i1.672","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v15i1.672","url":null,"abstract":"Salah satu upaya untuk meningkatkan kepatuhan pajak yang dilakukan oleh pemerintah, melalui Direktorat Jenderal Pajak adalah dengan mengimplementasikan compliance risk management (CRM). Penelitian ini bertujuan untuk mendeskrisikan implementasi CRM dalam kegiatan pengawasan wajib pajak dan mengidentifikasi tantangan yang dihadapi. Penelitian menggunakan metode kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Berdasarkan analisis disimpulkan bahwa seluruh tahap implementasi CRM telah memenuhi ketentuan sebagaimana diatur dalam SE-24/PJ/2019. Lebih lanjut, implementasi CRM juga memenuhi keempat aspek Edward III (aspek komunikasi, sumber daya, disposisi, dan struktur birokrasi). Namun demikian, masih terdapat beberapa hambatan dalam implementasi CRM, antara lain kurang optimalnya pemanfaatan CRM, khususnya dalam penentukan prioritas pemeriksaan, munculnya data pemicu di luar skema CRM yang mengakibatkan CRM hanya menjadi complement tools dalam kegiatan pengawasan, bukan sebagai main tools, dan masih rendahnya akurasi data dalam peta risiko CRM.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123767116","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":"DETERMINING FACTORS FOR 10-YEAR LOCAL CURRENCY SOVEREIGN BONDS YIELD WITH DYNAMIC REGRESSION MODEL","authors":"Dea Avega Editya","doi":"10.48108/jurnalbppk.v15i1.715","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v15i1.715","url":null,"abstract":"Sovereign bonds, particularly Local Currency Bonds (LCB) of 10-year tenure, had a strategic role in economy, thus understanding factors affecting its yield’s movement would help government to maintain economic stability. \u0000This paper empirically study Indonesia’s 10-year LCB and its relationship with several factors; US Treasury (UST) yield, credit default swap (CDS), foreign ownership, central bank's policy rate (policy rate), exchange rate, volatility index (VIX) and primary dealers' trading behavior. The relationship was modelled using Dynamic Regression Model (DRM), with ARIMA errors to absorb the dynamics. Evaluation on the model's performance was conducted by making prediction on the real LCB yield’s movement during 2021. \u0000The best model containing 10y-UST yield and its lag-1, 5y-CDS and its lag-1, exchange rate, policy rate and ARIMA errors of AR(1) and AR(2) could perform well in predicting the real yield. This study confirmed that 10y-UST and its lag-1 are the main drivers for the LCB yield’s movement, along with compelling influence of the exchange rate.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116712729","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":"ON THE BASIS OF PERCEPTION: A MODERATED MEDIATION ANALYSIS OF DOING BUSINESS AND CORRUPTION","authors":"M. Dahlan","doi":"10.48108/jurnalbppk.v15i1.706","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v15i1.706","url":null,"abstract":"One of the landmark projects from the World Bank was the initiative called the Ease of Doing Business (EODB), which captures business regulatory settings in countries worldwide. The EODB scores have long indicated a country’s attractiveness in doing business with private sectors and have attracted many scholars, policymakers, and practitioners to explore. Many researchers have indicated that doing business scores were associated with economic growth, international relations, business development, and many other areas. This study contributes to the debate on how business regulations are associated with the perception of corruption index (CPI) using moderated mediation analysis. The results find that GDP per capita mediates the relationship between EODB and CPI and that country’s income category moderates the mediation. The relationships are explored for a period of ten years, from 2010 to 2019 worldwide (n= 146). The country’s income category moderated the mediating impact of GDP per capita by softening the influence of EODB on CPI ( .3013, BootSE = .0507, LLCI =0.2246, ULCI= 0.4226). The author suggests corroborating factor analysis and exploring the variables using more advanced path analysis for future research","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"436 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133074846","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":"INTEGRASI INFORMASI DAN COOPERATIVE TAX COMPLIANCE: ANALISIS INSTITUSIONAL KOMPARATIF","authors":"Agung Darono","doi":"10.48108/JURNALBPPK.V13I2.638","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.638","url":null,"abstract":"Integrasi informasi dan cooperative tax compliance: analisis institusional komparatif. Transformasi administrasi perpajakan terkait dengan pengawasan kepatuhan pajak yang dilakukan oleh Direktorat Jenderal Pajak (DJP) ditandai antara lain dengan mulai diperkenalkannya cooperative tax compliance (CTC). Hal ini merupakan kesempatan bagi wajib pajak untuk menjadikan transparansi pengelolaan pajaknya untuk dipertukarkan dengan kepastian besarnya kewajiban pajak yang harus dibayar. Penelitian ini dengan strategi studi kasus dan prosedur analisis institusional komparatif (comparative institutional analysis) menelaah lebih dalam bagaimana integrasi informasi menjadi bagian yang dominan dari implementasi CTC di Indonesia. Temuan dan rekomendasi penelitian ini bahwa integrasi informasi sebagai bagian dari CTC cenderung menggunakan pendekatan host-to-host dan real-time, yang seharusnya masih dapat diperluas dengan pendekatan lain seperti batch-processing, extract-transform-load (ETL) ataupun pelaporan dengan standar format data tertentu (seperti eXtensible Business Report Language/XBRL) sehingga diharapkan akan mempermudah wajib pajak yang ingin mengimplementasikan CTC sebagai bagian dari pemenuhan kewajiban pajaknya.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126420416","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":"KOMPARASI PENERIMAAN PAJAK DAERAH KOTA DAN KABUPATEN DI INDONESIA SETELAH BERLAKUNYA UNDANG-UNDANG PAJAK DAERAH DAN RETRIBUSI DAERAH","authors":"Aniek Juliarini","doi":"10.48108/JURNALBPPK.V13I2.227","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.227","url":null,"abstract":"Undang-undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (UU PDRD) dilahirkan agar kemandirian daerah meningkat. Kemandirian daerah dicerminkan oleh besarnya kontribusi Pendapatan Asli Daerah (PAD) terhadap Anggaran Pendapatan danBelanja Daerah (APBD), sementara pajak daerah merupakan kompunen penting dalam PAD. Penelitian ini menganalisis penerimaan pajak daerah kota/kabupaten se-Indonesia dan kontribusinya terhadap PAD, setelah berlakunya UU PDRD. Penelitian menggunakan metode kualitatif deskriptif, dengan data sekunder berupa data penerimaan pajak kota/kabupaten se-Indonesia tahun 2010-2017 diperoleh dari laman Direktorat Jenderal Perimbangan Keuangan, dan data primer berupa hasil wawancara terhadap pejabat pemerintah daerah, dan kuisioner kepada petugas pajak daerah. Hasil penelitian menunjukkan: 1)perkembangan penerimaan pajak daerah kabupaten lebih kecil daripada kota; 2) perkembangan kontribusi pajak daerah terhadap PAD di kabupaten lebih kecil daripada di kota; 3) perkembangan APBD Kabupaten lebih besar daripada APBD Kota. Perkembanganpajak daerah kabupaten yang lebih kecil daripada kota disebabkan antara lain karena objek pajak pada UU PDRD lebih berorientasi pada kegiatan ekonomi perkotaan, dan aturan-aturan yang multi tafsir ataupun yang kurang mendukung. Disarankan agar dapat dipungut jenispajak lain yang sesuai bagi wilayah kabupaten yakni yang berbasis kegiatan ekonomi desa, misal wisata desa, dan aturan-aturan yang lebih mendukung. \u0000Law Number 28 of 2009 concerning Regional Taxes and Regional Levies (UU PDRD) was born in order to increase regional independence. Regional independence is reflected by the amount of the contribution of the Regional Own Revenue (PAD) to the Regional Revenue and Expenditure Budget (APBD), while local taxes are an important component in the PAD. This study analyzes the tax revenue of cities/regencies throughout Indonesia and its contribution to PAD, after the enactment of the PDRD Law. This study using descriptive qualitative methods, with secondary data in the form of city/regency tax revenue in Indonesia in 2010-2017 obtained from the Directorate General of Fiscal Balance page, and primary data in the form of interviews with local government officials, and questionnaires to local tax officials. The results are: 1) the development of district tax revenue is smaller than the city; 2) the development of the contribution of local taxes on PAD in the district is smaller than in the city; 3) the development of Regency APBD is greater than the City APBD. The development of district tax that is smaller than the city is partly cause of the tax object in the PDRD Law is more oriented to urban economic activities, and rules that are multi-interpreted or less supportive. It’s recommended that other types of taxes be collected that are suitable for the regency, namely those based on village economic activities, eg village tourism, and more supportive rules, and more supportive rules.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121044272","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":"PERHITUNGAN IDLE CAPACITY DENGAN MENGGUNAKAN CAM-I CAPACITY MODEL (STUDI KASUS PADA BDK BALIKPAPAN)","authors":"N. Nurhuda, Hendy Pernando Santoso","doi":"10.48108/JURNALBPPK.V13I2.491","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.491","url":null,"abstract":"Implementasi Kementerian Keuangan Corporate University meningkatkan persentase pembelajaran digital melalui E-learning, tetapi berpotensi mengurangi peggunaan aset fisik. Fenomena idle capacity pada BMN di satuan kerja BPPK perlu dihitung sebagai dasar dalam penentuan kebijakan pengelolaan aset. Lingkup penelitian dibatasi pada Balai Diklat Keuangan (BDK) Balikpapan. Penelitian kuantitatif ini menggunakan CAM-I Capacity Model yang dapat menentukan tingkat idle capacity aset suatu entitas. Data yang digunakan adalah data primer berupa data penggunaan BMN tahun 2017 s.d. 2019. Hasil penelitian berupa tingkat idle capacity penggunaan BMN di BDK Balikpapan tahun 2017 s.d. 2019. Selain itu, penelitian ini memberikan rekomendasi alternatif kebijakan pengelolaan idle capacity tersebut. Data terkait tingkat idle capacity diperlukan dalam penentuan kebijakan pengelolaan aset. CAM-I Capacity Model dapat dikembangkan untuk menghitung idle capacity BMN dan bangunan yang berhubungan langsung dengan penyelenggaraan pelatihan.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129410922","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}