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                  <text>VOL.3 NO 1 2020</text>
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                <text>PENGARUH KEPEMIMPINAN TRANFORMASIONAL TERHADAP&#13;
KINERJA KARYAWAN DALAM TINJAUAN MANAJEMEN SYARIAH&#13;
(STUDI PADA PT. TYFOUNTEX INDONESIA)</text>
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                <text>Transformational leadership, work valuation, Sharia Management</text>
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                <text>The research was carried in order to know the influence behavior of&#13;
transformational leadership that consist of Idealized Influence, Inspirational&#13;
Motivation, Intellectual Stimulation and Individualized Consideration, in a partial&#13;
(dimentional) or simultant (all of it) to valuation measurement that is observed from&#13;
Islamic perspective in PT. Tyfountex Indonesia. Discern on the progression of&#13;
technologies which influencing the competition of business that influencing the&#13;
director’s leadership behavior.This research use descriptive quantitative approach&#13;
which oriented by quantitative.This research was carried out using survey method,&#13;
is a research that takes a sample from a population and using questioner as an&#13;
instrument with judgmental sampling, interview, documentation, partisipant&#13;
observation. The competence of sharia management build on Islamic principles,&#13;
leadership capabillity, and also the capabillity to do the tasks is also based on&#13;
Islamic principles.The result of this result shows that the influence behavior of&#13;
transformational leadership that consist of Idealized Influence, Inspirational&#13;
Motivation, Intellectual Stimulation and Individualized Consideration that based&#13;
on Islamic perspective, has significant influence to valuation measurement&#13;
personally, also has simultant influence to valuation measurement personally with&#13;
the proportion of r2is positively strong that is 0,871 it means that the result of this&#13;
research is influncing significant and positively.</text>
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                <text>Sumadi1), Rista Ayu Cahyaning Ratri2</text>
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                <text>26 November 2020</text>
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                <text>EFEKTIVITAS PENINGKATAN KEPATUHAN PELAPORAN SPT TAHUNAN&#13;
WAJIB PAJAK ORANG PRIBADI MELALUI MODERNISASI SISTEM&#13;
ADMINISTRASI PERPAJAKAN</text>
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                <text>Modernisasi Sistem, Kepatuhan, SPT, Efektivitas</text>
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                <text>Menurut Keputusan Menteri Keuangan nomor 544/KMK.04/2000 kepatuhan&#13;
perpajakan adalah tindakan Wajib Pajak dalam pemenuhan kewajiban&#13;
perpajakannya sesuai dengan ketentuan peraturan perundang-undangan dan&#13;
peraturan pelaksanaan perpajakan yang berlaku dalam suatu negara. Salah satu&#13;
dari kewajiban Wajib pajak adalah melaporkan Surat Pemberitahuan (SPT), sesuai&#13;
dengan Pasal 3 ayat (1) UU KUP. Dalam pelaksanaan modernisasi sistem&#13;
administrasi perpajakan DJP memiliki program sistem berbasis teknologi, dimana&#13;
untuk pelaporan SPT Wajib Pajak dapat menggunakan sistem elektronik melalui efiling&#13;
yang dapat diakses melaui website DJP atau melalui ASP. Sumber data dari&#13;
laporan ini adalah dengan menggunakan metode observasi, interview, dan studi&#13;
kepustakaan. Tujuan penelitian adalah mengkaji efektivitas peningkatan kepatuhan&#13;
pelaporan SPT Tahunan WPOP melalui modernisasi sistem administrasi&#13;
perpajakan di Kanwil DJP Jawa Tengah II. Hasil dari perhitungan rasio&#13;
prosentase kepatuhan WPOP dalam pelaporan SPT Tahunan pada tahun 2015&#13;
sebesar 39,70%, tahun 2016 39,32%, tahun 2017 35,26%, tahun 2019 32,32% dan&#13;
tahun 2019 sebesar 31,68%. Berdasarkan skala interpretasi efektivitas,&#13;
peningkatan kepatuhan pelaporan SPT tahunan wajib pajak orang pribadi&#13;
melalui modernisasi sistem administrasi perpajakan terbukti tidak efektif, har ini&#13;
dibuktikan dengan hasil perhitungan rasio kepatuhan WPOP dalam pelaporan&#13;
tahunan kurang dari 60%.</text>
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                <text>Suhesti Ningsih</text>
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                <text>MEKANISME GCG, LEVERAGE, PROFITABILITAS, TERHADAP&#13;
TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG&#13;
TERDAFTAR DI BEI TAHUN 2016-2018</text>
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                <text>Tax Avoidance, GCG, Leverage, ROA</text>
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                <text>Research entitled "Mecanisme GCG, Leverage, ROA on Tax Avoidance " on&#13;
manufacturing companies listed on the Indonesia Stock Exchange in the period&#13;
2016 - 2018 aims to determine the effect of GCG, Leverage, ROA on Tax Avoidance.&#13;
Proxies used are Kom-I, Kom-A, Kep-I,DAR, ROA, and Tax Avoidance. The&#13;
population and research sample are manufacturing companies listed on the&#13;
Indonesia Stock Exchange in 2016-2018 using the stratified purposive sampling&#13;
method. Based on these methods 37 companies were obtained that could be used as&#13;
research samples. Analysis of research data using multiple linear regression were&#13;
analyzed using SPSS. The partial analysis test results show the results of GCG&#13;
affect to Tax Avoidance and Leverage, ROA not affect Tax Avoidance.</text>
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                <text>Titik Dwiyani1), Purnomo2</text>
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                <text>REFLEKSIVITAS NILAI SALAT PRODUSEN HALAL DALAM&#13;
LAPORAN KEUANGAN SESUAI HAHSLM</text>
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                <text>Efisiensi, Refleksivitas, UMKM, Data Envelopment Analysis (DEA)</text>
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          <element elementId="41">
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                <text>Penelitian ini bertujuan untuk menganalisis tingkat efisiensi dan refleksivitas&#13;
Zawaya Hijab dengan metode Data Envelopment Analysis (DEA) dan Nilai Shalat&#13;
selama periode 2016 sampai dengan 2019. Data sekunder yang bersumber dari&#13;
laporan keuangan yang diterbitkan oleh Zawaya Hijab. Pengukuran tingkat&#13;
efisiensi dalam penelitian ini menggunakan metode Data Envelopment Analysis&#13;
yang kemudian digabung dengan Nilai Shalat sesuai Hahslm sehingga&#13;
menghasilkan nilai Refleksivitas. Variabel input terdiri dari total biaya, sedangkan&#13;
untuk variabel outputnya terdiri dari total pendapatan. Hasil penelitian ini&#13;
menunjukan bahwa tingkat efisiensi Zawaya Hijab Selama periode penelitian yaitu&#13;
2016-2019 dengan metode Data Envelopment Analysis (DEA) mengalami&#13;
peningkatan. Pada hasil analisis tingkat refleksivitas dengan Nilai Shalat, Zawaya&#13;
Hijab menunjukkan nilai yang tinggi.</text>
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                <text>RM Aziz1), Herlansyah Saputra2</text>
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                <text>KAPASITAS AKSES SUMBERDAYA, PEMBELAJARAN ORGANISASI&#13;
DAN KEMAMPUAN DINAMIS UKM DI BAWAH&#13;
KETIDAKPASTIAN POST COVID-19</text>
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                <text>Kemampuan Dinamis, Kapasitas Akses Sumberdaya, Pembelajaran Organisasi</text>
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                <text>Lingkungan organisasi yang semakin dinamis. Dalam kondisi lingkungan yang&#13;
berubah dinamis dan penuh ketidakpastian, organisasi perlu memiliki kapasitas&#13;
dinamis untuk dapat bertahan dan menangkap peluang perubahan. Penelitian ini&#13;
bertujuan untuk menguji dan manganalisis pengaruh kapasitas akses sumberdaya&#13;
terhadap kemampuan dinamik UKM baik secara langsung maupun melalui&#13;
pembelajaran organisasi. Penelitian dilakukan pada kondisi ketidakpastian&#13;
lingkungan Post Covid-19. Penelitian dilakukan pada 142 UKM Mitra Binaan&#13;
Program Corporate Social Responsibilty (CSR) salah satu perusahaan BUMN di&#13;
Indonesia. Analisis data dilakukan dengan menggunakan Structural Equation&#13;
Modeling (SEM). Hasil penelitian secara umum menemukan bahwa kapasitas akses&#13;
sumberdaya berpengaruh terhadap kapasitas dinamis UKM baik secara langsung&#13;
atau melalui pembelajaran organisasi. Pengaruh tidak langsung kapasitas akses&#13;
sumberdaya terhadap kapasitas dinamis UKM melalui pembelajaran organisasi&#13;
lebih besar dibandingkan pengaruh langsung terhadap kapasitas dinamis. Pada&#13;
kondisi perubahan lingkungan, kemampuan dinamis UKM perlu didukung oleh&#13;
kapasitas manajemen yaitu kemudahan akses informasi dan pasar, akses keuangan,&#13;
akses kerjasama, akses inovasi dan teknologi baik untuk bertahan, reaktif dan&#13;
adaptif terhadap perubahan.</text>
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              <description>A name given to the resource</description>
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    <elementSetContainer>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
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                <text>PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH&#13;
UNIT PELAKSANA TEKNIS DINAS MASJID (STUDI KASUS&#13;
PADA MASJID RAYA BAITURRAHMAN ACEH)</text>
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          <element elementId="49">
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            <description>The topic of the resource</description>
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                <text>BLUD,UPTD, pengelolaan keuangan, laporan keuangan.</text>
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          <element elementId="41">
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            <description>An account of the resource</description>
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                <text>Masjid Raya Baiturrahman Aceh adalah salah satu masjid tertua di Indonesia.&#13;
Untuk lebih memakmurkan masjid Pemerintah Aceh melakukan perubahan&#13;
pengelolaan Masjid Raya Baiturrahman menjadi Unit Pelaksana Teknis Dinas&#13;
dengan status Badan Layanan Umum Daerah. Seiring dengan perubahan tersebut&#13;
maka pengelolaan keuangan mengikuti perturan terkait pengelolaan keungan&#13;
BLUD. Perubahan ini juga membawa dampak pada adanya tiga sumber&#13;
penerimaan dan pengeluaran belanja pada BLUD yaitu; penerimaan dan belanja&#13;
APBA, penerimaan dan belanja BLUD, serta penerimaan dan belanja Syariah.&#13;
Perubahan status ini menimbulkan masalah dalam pengelolaan keuangan dan&#13;
penyajian laporan keuangan masjid dengan model BLUD yang disajikan oleh&#13;
pengelola UPTD. Untuk memperoleh gambaran yang jelas dan lengkap dalam&#13;
penyajian hasil penelitian maka penelitian ini dilakukan dengan metode kualitatif&#13;
deskriptif. Hasil penelitian terhadap BLUD UPTD Masjid Raya Baiturrahman&#13;
Aceh menunjukkan bahwa laporan dari unit layanan bisnis BLUD telah tersedia,&#13;
Rencana bisnis Anggran menjadi acuan pengelolaan keuangan secara tahunan&#13;
telah disajikan dan diusulkan, namun belum ditandatangani sebagi persetujuan&#13;
dari bendahara Umum Anggaran Aceh (BUA). Pengelolaan keuangan BLUD&#13;
UPTD secara keseluruhan belum dilakukan dengan baik. Bahkan penyajian&#13;
laporan keuangan BLUD UPTD belum pernah disajikan setelah didirikan. Kendala&#13;
pengelolaan dan penyajian laporan keuangan dikarenakan SDM yang ada kurang&#13;
memahami pengelolaan keuangan BLUD dan tidak memiliki background&#13;
Akuntansi.</text>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65870">
                <text>Jen Surya</text>
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          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65871">
                <text>26 November 2020</text>
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            </elementTextContainer>
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          <element elementId="37">
            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65872">
                <text>PERI IRAWAN</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65873">
                <text>PDF</text>
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          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65874">
                <text>INDONESIA</text>
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            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
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              <elementText elementTextId="65875">
                <text>TEXT</text>
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    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65847">
                <text>PENGARUH KARAKTERISTIK GCG TERHADAP LUAS PENGUNGKAPAN CSR&#13;
PADA PERUSAHAAN MANUFAKTUR DI BEI</text>
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            </elementTextContainer>
          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65848">
                <text>karakteristik GCG, CSR, perusahaan manufaktur</text>
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            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65849">
                <text>Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik&#13;
GCG/perusahaan yang terdiri atas dewan komisaris, komite audit, auditor, dan&#13;
kepemilikan saham publik terhadap pengungkapan CSR perusahaan manufaktur&#13;
yang ada di Indonesia. Populasi dalam penelitian ini adalah semua perusahaan&#13;
manufaktur di Bursa Efek Indonesia (BEI) selama tahun 2017. Sampel penelitian&#13;
ini sebanyak 87 perusahaan. Teknik pengambilan sampel yang digunakan dalam&#13;
pemilihan objek pada penelitian ini adalah purposive sampling. Teknik&#13;
pengumpulan data diperoleh dari website Bursa Efek Indonesia yaitu&#13;
www.idx.co.id, website perusahaan terkait dan referensi-referensi yang berkaitan&#13;
dengan penelitian ini serta situs resmi perusahaan dan berbagai sumber lainnya.&#13;
Pengujian hipotesis menggunakan uji regresi linier berganda, uji t, uji F, dan uji&#13;
koefisien determinasi (uji statistic R2). Hasil penelitian menunjukkan bahwa dewan&#13;
komisaris, auditor, dan kepemilikan saham publik tidak berpengaruh terhadap luas&#13;
pengungkapan CSR sedangkan komite audit berpengaruh terhadap luas&#13;
pengungkapan CSR. Pengujian secara bersama-sama menghasilkan nilai&#13;
signifikasia0,121 &gt; 0,05, dengan nilai Fhitung &lt; Ftabel (1,884 &lt; 2,71) dengan nilai&#13;
Ftabel df:α, (k-1), (n-k) atau 0,05, (4-1), (87-4) = 2,71. Maka dapat disimpulkan&#13;
bahwa Komisaris, Komite Audit, Auditor, dan Saham Publik secara simultan atau&#13;
bersama-sama tidak berpengaruh terhadap luas pengungkapan (CSR).</text>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65850">
                <text>Neli Hajar</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65851">
                <text>26 November 2020</text>
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            </elementTextContainer>
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          <element elementId="37">
            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65852">
                <text>PERI IRAWAN</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65853">
                <text>PDF</text>
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            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65854">
                <text>INDONESIA</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65855">
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              <name>Title</name>
              <description>A name given to the resource</description>
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      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>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/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
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                <text>KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH&#13;
KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
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                <text>pajak daerah, pendapatan asli daerah</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65829">
                <text>Otonomi daerah yang dimulai tahun 2001 hingga barjalan sekitar sepuluh tahun&#13;
masih menunjukkan rendahnya kemandirian fiskal daerah dan ketergantungan&#13;
pada dana transfer pemerintah pusat masih tinggi termasuk daerah kabupaten dan&#13;
kota di provinsi Jawa Tengah. Sebagai upaya mendorong peningkatan pendapatan&#13;
asli daerah telah diundangkan Undang-undang nomor 28 tahun 2009 tentang pajak&#13;
daerah dan retribusi daerah yang berlaku mulai tahun 2010. Penelitian ini&#13;
bertujuan untuk mengetahui bagaimana pertumbuhan pajak daerah, kontribusi&#13;
pajak daerah terhadap pendapatan asli daerah, dan bagaimana kontribusi masingmasing&#13;
jenes pajak daerah terhadap penerimaan pajak daerah kabupaten dan kota&#13;
di provinsi Jawa Tengah. Populasi dan sampel dalam penelitian ini adalah&#13;
kabupaten dan kota di provinsi Jawa Tengah yang terdiri dari 29 kabupaten dan 6&#13;
kota sehingga berjumlah 35 daerah dengan tahun amatan selama tiga tahun dari&#13;
tahun 2016 hingga 2018. Hasil penelitian menunjukkan bahwa secara rata-rata&#13;
pajak daerah kabupaten dan kota di provinsi Jawa Tengah mengalami&#13;
peningkatan, dari tahun 2016 ke tahun 2017 sebesar 22,58 % dan tahun 2018&#13;
tumbuh 14,83%/ Kontribusi pajak daerah terhadap pendapatan asli daerah&#13;
kabupaten dan kota di provinsi Jawa Tengah secara rata-rata tahun 2016 sebesar&#13;
27,05 %, tahun 2017 sebesar 25,84 % dan tahun 2018 sebesar 32,01 %. Kontribusi&#13;
jenis pajak daerah yang baru tercantum dalam undang-undang nomor 28 tahun&#13;
2009 khususnya pajak bea perolehan hak atas tanah dan bangunan serta pajak&#13;
bumi dan bangunan terhadap penerimaan pajak daerah kabupaten dan kota di&#13;
provinsi Jawa Tengah cukup signifikan sehingga mampu meningkatkan kontribusi&#13;
pajak daerah terhadap pendapatan asli daerah kabupaten dan kota di provinsi&#13;
Jawa Tengah. Kesimpulan dalam penelitian ini adalah : 1. Kontribusi pajak daerah&#13;
terhadap pendapatan asli daerah cukup sifnifikan; 2. Kontribusi jenis pajak daerah&#13;
yang baru berkontribusi signifikan terhadap penerimaan pajak daerah.</text>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65830">
                <text>Maryono1), Achmad Badjuri2), Jaeni3</text>
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            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
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                <text>26 November 2020</text>
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            </elementTextContainer>
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          <element elementId="37">
            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65832">
                <text>PERI IRAWAN</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65833">
                <text>PDF</text>
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          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65834">
                <text>INDONESIA</text>
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          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65835">
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              <name>Title</name>
              <description>A name given to the resource</description>
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    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
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        <description>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/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65807">
                <text>BUDAYA ORGANISASI, KEPEMIMPINAN SPIRITUAL, DAN&#13;
KOMPETENSI TERHADAP KINERJA KARYAWAN&#13;
(STUDI di PT. PERMATA SANIMARDANI)</text>
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          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65808">
                <text>organizational culture, spiritual leadership, competency and employee&#13;
performance.</text>
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            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="65809">
                <text>The aim of the study was to analyze the influence of organizational culture, spiritual&#13;
leadership and competence on employee performance, as well as the simultaneous&#13;
influence between organizational culture variables, spiritual leadership and&#13;
competence on the performance of sample employees from the population and large&#13;
samples as many as 79 respondents. The methods used to analyze data and&#13;
regression analyses were previously data tested in advance with the reliability test,&#13;
validity test, testing normality and classic assumption of statistics, for the classic&#13;
assumption test consisting of multicholinearity tests, heterooskedasity tests. The&#13;
results obtained, indicating that the influence of organizational culture, spiritual&#13;
leadership and competence have an influence on the performance of employees.</text>
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                  <text>VOL.3 NO 1 2020</text>
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                <text>ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL&#13;
STATEMENT FRAUD</text>
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                <text>fraud diamond, financial stability, personal financial need, f-score. financial&#13;
statement fraud</text>
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                <text>Fraud adalah upaya melanggar ketentuan hukum yang dilakukan dengan sengaja&#13;
dengan berbagai tujuan tertentu, seperti memanipulasi laporan keuangan kepada&#13;
pihak tertentu. Penelitian ini menganalisis pengaruh variabel pressure yang&#13;
diproksikan dengan financial stability, external pressure, personal financial need,&#13;
dan financial targets. Opportunity diproksikan dengan nature of industry dan&#13;
effective monitoring. Rationalization yang diproksikan dengan pergantian auditor&#13;
dan capability yang diproksikan dengan pergantian direksi. Populasi penelitian ini&#13;
adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2014-&#13;
2018. Sampel 45 perusahaan LQ 45 diperoleh dengan purposive sampling. Metode&#13;
analisis data menggunakan analisis regresi linier berganda. Secara empiris&#13;
terbukti bahwa variable external pressure dan effective monitoring berpengaruh&#13;
signifikan terhadap financial statement fraud Sementara financial stability,&#13;
personal financial need, financial targets, nature of industry, rationalization, dan&#13;
capability tidak berpengaruh terhadap financial statement fraud.</text>
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                <text>Eny Kusumawati1), Siwi Dwi Kusumaningsari2</text>
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                <text>PERI IRAWAN</text>
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