Penelitian ini bertujuan untuk mengevaluasi kegiatan ekstensifikasi sesudah pemberlakuan PP Nomor 46 Tahun 2013 di KPP Pratama, Gubeng Kota Surabaya. Terdapat tiga cara melakukan kegiatan ekstensifikasi. Cara-caranya adalah mengunjungi lokasi UMKM (Usaha Mikro, Kecil, Menengah), pendataan pemilik dari UMKM, dan memberikan surat himbauan pendaftaran. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Kemudian, data dianalisis dengan menggunakan triangulasi sumber dan teori. Hasil penelitian ini menyimpulkan bahwa terdapat faktor-faktor yang menjadi kendala dari kegiatan ekstensifikasi di KPP Pratama Gubeng Kota Surabaya yaitu kurang aktif dalam melakukan kegiatan ekstensifikasi, pemilik UKM melakukan penghindaran ketika kegiatan ekstensifikasi berlangsung, dan pemilik UMKM kurang memiliki pemahaman tentang pajak.
This study aims to explore the effect of specific characteristics of pension funds: size, efficiency, and ownership on pension fund performance. Specifically, it aims to obtain empirical evidence of whether pension fund ownership moderates the effect of size and efficiency on pension fund performance. We use annual financial statements obtained from the Indonesian Pension Fund Association (ADPI) for the period 2013-2017. The sampling technique generates the final sample of 167 pension funds and number of observations 835 firm-year. Using panel regression, we find that pension fund size has no significant positive effect on pension funds efficiency and investment performance. In addition, ownership does not moderate the effect of pension fund size on the efficiency and investment performance of pension funds. We suggest that large pension funds do not necessarily generate revenues higher than investment costs. Hence, our results inform the Financial Service Authority (FSA) to encourage pension funds to utilize their large size to generate higher revenues and exhibit more positive performance. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik tertentu dari dana pensiun: ukuran, efisiensi, dan kepemilikan terhadap kinerja dana pensiun. Secara khusus, ini bertujuan untuk mendapatkan bukti empiris apakah kepemilikan dana pensiun memoderasi pengaruh ukuran dan efisiensi terhadap kinerja dana pensiun. Kami menggunakan laporan keuangan tahunan yang diperoleh dari Asosiasi Dana Pensiun Indonesia (ADPI) untuk periode 2013-2017. Teknik pengambilan sampel menghasilkan sampel akhir 167 dana pensiun dan jumlah observasi 835 firm-year. Dengan menggunakan regresi panel, kami menemukan bahwa ukuran dana pensiun tidak berpengaruh positif signifikan terhadap efisiensi dana pensiun dan kinerja investasi. Selain itu, kepemilikan tidak memoderasi pengaruh ukuran dana pensiun terhadap efisiensi dan kinerja investasi dana pensiun. Kami menyarankan bahwa dana pensiun yang besar belum tentu menghasilkan pendapatan yang lebih tinggi dari biaya investasi. Karenanya, hasil kami menginformasikan Otoritas Jasa Keuangan (OJK) untuk mendorong dana pensiun memanfaatkan ukurannya yang besar untuk menghasilkan pendapatan yang lebih tinggi dan menunjukkan kinerja yang lebih positif.
Phubbing is a phenomenon in which a person ignores the other person by focusing on their smartphone. This phenomenon is very prone to occur among students who are already familiar with the development of science and technology. The purpose of this study is to: (1) Know the phenomenon of phubbing that occurs in the learning process at MAN Batu City. (2) Knowing the supporting and inhibiting factors of the teacher's Akidah Akhlak interaction pattern with students at MAN Batu City during the learning process. (3) Knowing the efforts of MAN Batu City Akidah Akhlak teachers in responding to phubbing phenomena among students. This study uses a descriptive qualitative method. The results of this study are: (1) The phubbing phenomenon is found with an attitude of dependence and hurt. (2) Efforts made by the teacher to respond to phubbing behavior include making learning contracts, approaching the interaction patterns used, and collaborating with homeroom teachers and counseling teachers. (3) In responding to phubbing behavior, MAN Batu City Akidah Akhlak teachers apply an educational interaction pattern by prioritizing good communication. The supporting factors of the interaction pattern used are enthusiasm, school curriculum, and adequate infrastructure. While the inhibiting factors are the demand to always follow the development of science and technology, and the unfavorable family environment of students.
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