ABSTRACT

Abstract. This study aims to identify organizational factors which focused on the SWOT analysis (strengths, weaknesses, opportunities, threats) in order to develop e-governance to strengthen transparency and accountability in the management of zakat in Zakat Management Organization in Banyumas. Data were collected through interviews and focus group discussion (FGD) technique. With snowball sampling, nine zakat management organizations in Banyumas were selected. The analytical method used is descriptive qualitative. The results showed that the organization of zakat in Banyumas have strengths, weaknesses, opportunities and obstacles in managing zakat. Other results showed the lack of using of internet-based media in the dissemination of programs and accountability in managing of zakat.Keyword: SWOT Analysis, e-Governance, Programs Socialization, Accountability Abstrak. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor organisasional yang difokuskan pada analisis SWOT(strengths, weaknesses, opportunities, threats) dalam rangka pengembangan e-governance untuk penguatan transparansi dan akuntabilitas pengelolaan zakat pada Organisasi Pengelola Zakat (OPZ) di Kabupaten Banyumas. Teknik yang digunakan adalah wawancara dan focus group discussion (FGD). Dengan snowball sampling, terpilih sembilan organisasi pengelola zakat (OPZ) di Kabupaten Banyumas. Metode analisis yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa organisasi pengelola zakat di Kabupaten Banyumas menghadapi kekuatan, kelemahan, peluang dan hambatan dalam mengelola zakat. Hasil lain menunjukkan bahwa penggunaan media internet-based dalam sosialisasi program dan akuntabilitas pengelolaan zakat masih rendah.

The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayer compliance in paying property tax.

This study aims to examine financial (firm size, leverage, profitability, capital intensity) and non-financial factors (independent commissioners, audit committees, managerial ownership, institutional ownership as corporate governance mechanisms) on corporate tax management in manufacturing firms listed on the Indonesian Stock Exchange 2016-2017. The population of this research is 151 manufacturing firms. The sample measurement method is purposive sampling to obtain 36 sample firms with 72 observations according to the observation period. Data is analyzed with multiple regression analysis methods. The results of this research indicate that profitability, capital intensity, independent commissioners and audit committees influence the corporate tax management partially.  Meanwhile, firm size, leverage, managerial and institutional ownership have no influence on tax management. In general, corporate tax management can be indicated from the financial and non-financial factors.

The research aimed to analyze: (1) the influence of the implementation of good government governance principles to the performance (managerial) of local government apparatus; (2) the influence of the government internal control system to the performance (managerial) of local government apparatus; and (3) the influence of human resource competence to the performance (managerial) of local government apparatus. Response data of 70 respondents from 28 SKPD's sample showed that the implementation of Good government governance principles not significantly effect on the performance (managerial) of local government apparatus. The government internal control system and human resource competence significantly positive effect on the performance (managerial) of local government apparatus. This shows that the government internal control system and human resource competence are needed to improve the performance (managerial) of local government apparatus. ABSTRAKPenelitian ini bertujuan untuk menganalisis: (1) pengaruh penerapan prinsip-prinsip good government governance terhadap kinerja (manajerial) aparatur pemerintah daerah, (2) pengaruh sistem pengendalian intern pemerintah terhadap kinerja (manajerial) aparatur pemerintah daerah, dan (3) pengaruh kompetensi sumber daya manusia terhadap kinerja (manajerial) aparatur pemerintah daerah. Data tanggapan 70 responden dari 28 sampel SKPD menunjukkan bahwa Penerapan Prinsip-prinsip Good Government Governance berpengaruh secara tidak signifikan terhadap kinerja (manajerial) aparatur pemerintah daerah. Sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia secara signifikan berpengaruh positif terhadap kinerja (manajerial) aparatur pemerintah daerah. Hal tersebut menunjukkan bahwa sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia diperlukan untuk meningkatkan kinerja (manajerial) aparatur pemerintah daerah.