1 10 5 https://repository.horizon.ac.id/files/original/e6f0d66feeda2e1f5ceac7a811e75a1a.pdf 51cd7c56ca748916827fe82b3ddc7d9c Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 1 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-04-01 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource E-GOVERNMENT IN OPTIMIZING NON-TAX REVENUE OF THE MINING SECTOR IN INDONESIA Subject The topic of the resource e-government, non-tax revenue, mining sector Description An account of the resource This research purpose to analyze the strategic and technical to encourage the potential of Regional Contribution of Non-Tax State Revenues (PNBP) of the mining sector is still not optimal in Indonesia given the existing number of inhibiting factors, such as corruption loophole, non-compliance, and inefficiency throughout the mining cycle. Whereas, several demands have raised by the community in mining governance, suchas better government services, the need for flexibility and accuracy in formulating policies, and the need for improving the information technology of the PNBP management system. Based on the literature review using centralization and decentralization theory, two conclusions are produced. First, PNBP governance in the mining sector has not implemented e-government in integrating the central government, regional/local governments, Mining Business Permit holders, and competence stakeholders. Second, the e-government implementation should reflect public participation, transparency, and accountability at every stage of mining activities in overcoming the supervision weaknesses and the existing regulatory gaps that have caused the non-optimal of PNBP of the mining sector Creator An entity primarily responsible for making the resource Rintis NandaPramugar1and RenyY. Sinaga Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available 1Staff of the Ministryof Energy and Mineral Resources and Student of Law Doctoral Program of the Diponegoro University, Semarang, Indonesia.2Staff of the Financial, Revenue and Asset Management Agency of the Central Tapanuli Regency Government, Pandan, North Sumatera, Indonesi Date A point or period of time associated with an event in the lifecycle of the resource Maret 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/4432425f3b605278b65274d069829d48.pdf 1a1b00cc3499f555fefca2c7883d4e41 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 1 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-04-01 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource REJUVENATING THE GROUNDWATER TAX STRATEGY IN GARUT REGENCY Description An account of the resource This research purpose to analyze the strategic and technical to encourage the potential of Regional Original Revenue (PAD) from the Groundwater Tax sector owned by Garut Regency. In this research used the descriptive method of research and qualitative approach to obtain the illustration of groundwater tax potential in Garut Regency. The primary and secondary data obtained by depth-interview technique to The Regional Revenue Office of Garut Regency. The data analysis using the formula on the growth, contribution and potential. Besides that, in this research use SWOT analysis to identify internal and external factors that influence the achievement of organizational goals based on strengths, weakness, opportunity, and threatness. The result of this research based on the growth measurement obtained the average of the ground water tax reached -13.65% while the contribution of ground water tax to the regional tax was 0.83%. Thus, to repair this condition based on the SWOT analysis the government of Garut Regency needs to conduct the intensification and extensification to increase groundwater tax revenues in Garut Regency as rejuvenating the policy of groundwater tax strategy in Garut Regency Creator An entity primarily responsible for making the resource Muslim Al Kautsar 1, Acep AbdulBasit2, AbdullahRamdhani3, andHanifahFauiziah Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Universitas Garut Date A point or period of time associated with an event in the lifecycle of the resource Maret 2021 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/100fc74adedb2d7a8e57a9ac5d1a8e67.pdf b58649c0547744300d926ed595a4b36d Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 1 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-04-01 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource TAX REORIENTATION AS CORRUPTION PREVENTION ON INVESTMENT IN INDONESIA Description An account of the resource nvestments, that are supposed to increase the country's economic growth and tax revenues, have potentially created "unofficial" costs for investors and unreported informalincome of the bribe recipients. It is important to conduct library research using the new institutionalism theory with historical institutionalism approach in answering the main problem. It is concluded that tax reorientation could prevent corruption on investment in Indonesia. The actors involved in investment, even though, will be limited collectively by government organizations, but the existing restrictions are the design of systems that can influence individuals and groups to prevent corruption. Restrictions of the tax authority can be imposed through several ways, such as enforcing bribes as the non-deductible expense and as an income tax object of gifts to the givers, applying bribes as income to the recipients, recommending non-penal sanctions, and blacklisting the individuals or legal entities involved in corruption Creator An entity primarily responsible for making the resource Henry Dianto Pardamean Sinaga1, Anis Wahyu Hermawan Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available 1Staff of the Directorate General of Taxes, and Doctoral Program of the Diponegoro University, Semarang, Indonesia.2Staff of the Directorate General of Taxes, and Universitas Terbuka, Jakarta, Indonesia Date A point or period of time associated with an event in the lifecycle of the resource Maret 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/36afb061f1f06fc45a843227aad48ff4.pdf 346ae82fd1d447b7774b22d97a4fe180 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 1 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-04-01 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource FRAUDDALAM PROSES AKADEMIK PADAPERILAKU MAHASISWA Subject The topic of the resource Academic fraud, Fraud Pentagon Description An account of the resource An interesting phenomenon to observe in the world of education today is the discovery of fraudulent practices called academic fraud. This study aims to analyze the effect of fraud in the academic process on student behavior with the fraud pentagon concept. This study uses a quantitative approach and the type of data used in this study is primary data, namely data obtained directly through a questionnaire. The sampling method used was purposive sampling method, namely a method that uses certain criteria. Respondents in this study were active students at 15 University in Bandar Lampung and had or are currently taking courses or Professional Ethics courses related to Ethics. The data processing and analysis technique used is multiple linear regression with hypothesis T test and F test. The results showed that the variables of opportunity, rationalization, and ability have a positive effect on student behavior. Meanwhile, pressure and arrogance variables have on effect on student behavior. Creator An entity primarily responsible for making the resource Maria Tri Kurnia Handayani1, Dhiona Ayu Nani2*, Vera Apri Dina Safitri Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Fakultas Ekonomi Dan Bisnis, Universitas Teknokrat Indonesia, Kota Bandar Lampung, Indonesia Date A point or period of time associated with an event in the lifecycle of the resource Maret 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/eacc8ddc36fee71ea858d70c6eda5033.pdf 8faa879848e1973a8730801e0c7cb7fe Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 5 No. 1 (2021) Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Universitas Telkom Date A point or period of time associated with an event in the lifecycle of the resource 2021-04-01 Contributor An entity responsible for making contributions to the resource Fajar Bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia/English Type The nature or genre of the resource Text Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource KONFLIK KEAGENAN DALAM PERSPEKTIF KEUANGAN KEPERILAKUAN Subject The topic of the resource mental accounting, overconfidence, konflik keagenanKata Kunci: mental accounting, overconfidence, konflik keagenan Description An account of the resource This study aims to provide a theoretical review of the relationship between mental accounting, overconfidence and agency conflict. Agency conflicts can be triggered because the management as an agent does not act in accordance with the interests of the company owners. Agency conflict can be explained through a behavioral financial perspective, namely mental accounting and overconfidence. Judging from the mental accounting aspect, investors may show different behavior on each post or account. In the context of dividend income, shareholders classify dividends as part of their current income account, so shareholders want dividends in a significant amount or amount and are paid regularly. Meanwhile, management as an agent who assumes more information will prioritize current income as a source of internal financing according to the pecking order theory perspective. In the perspective of overconfidence, agency conflict is triggered due to the tendency of company management to give excessive value to its ability to achieve goals, thereby ignoring the probability of risk occurring Creator An entity primarily responsible for making the resource Axel Giovanni1, Devi Wahyu Utami2, Umi Dwi Astuti3, Fania4 Source A related resource from which the described resource is derived https://journals.telkomuniversity.ac.id/jaf/issue/view/212 Publisher An entity responsible for making the resource available Fakultas Ekonomi, Universitas Tidar, Magelang, Jawa Tengah Indonesia Date A point or period of time associated with an event in the lifecycle of the resource Maret 2021 Contributor An entity responsible for making contributions to the resource Fajar bagus W Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource Indonesia Type The nature or genre of the resource Text