Suchergebnisse

Abstract: Implication of Education Policy to Campus Management. After the reformation, the policy on the regional autonomy arise, including campus's autonomy, called "State-Own Legal Body" and General Services Body. A legal body State University has a full authority in academic and non-academic matters. In Addition, it exists separate asset and person in charge working for University has the authority to make legal action. On the other hand, the General Services Body doesn't have the authority as big as a legal body one, such as the separation of assets and flexibility in financial management.Key Words: policy, campus's management Abstrak: Implikasi Kebijakan Politik terhadap Manajemen Perguruan Tinggi. Sejak era reformasi, berbagai kebijakan muncul mulai dari kebijakan terkait dengan otonomi daerah hingga kebijakan terkait dengan otonomi perguruan tinggi yang lebih dikenal dengan istilah Badan Hukum Milik Negara (BHMN) dan Badan Layanan Umum (BLU). Perguruan tinggi negeri yang berstatus badan hukum mempunyai wewenang penuh dalam hal akademik dan nonakademik. Selain itu, juga memiliki kekayaan yang dipisahkan serta para pengelola dapat melakukan perbuatan yang mengandung hukum. Sedangkan perguruan tinggi negeri berstatus badan layanan umum mempunyai wewenang tidak sepenuh yang dimiliki pergurun tinggi berbadan hukum. Termasuk dalam hal pemisahan kekayaan dan pengelola yang tidak memiliki hak melakukan perbuatan yang mengandung hukum. serta yang menjadi karakteristiknya adalah mempunyai fleksibilitas dan kemandirian dalam hal pengelolaan keuangan. Kata Kunci: Kebijakan Politik, Manajemen Perguruan Tinggi DOI:10.15408/sjsbs.v2i1.2246

The government has been working synergistically lately to encourage tax revenue from the MSME sector by issuing various tax regulations that are pro to MSME needs, including by issuing PP number 23 of 2018. This PP is a revision of the previous PP issuance namely PP number 46 of 2013 with an original tariff of 1% of the value. The research aims to reveal tax compliance with the changes in government regulations conducted by the SMEs in the City of Depok, which is a ZAF International-guided SMEs. The research method uses a survey of MSMEs in Depok City. The sampling technique in this study uses purposive sampling for the UMKM Depok region and is under the auspices of ZAF International. The data analysis method uses FGD with a qualitative approach, the results of this study indicate that the level of compliance of ZAF-assisted MSMEs before and after the enactment of PP 23 of 2018 is getting better and increasing because it is driven by a socialization program carried out by the government.