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PENGARUH OPINI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020
Get PDFThis study aims to examine the effect of Audit opinion, the size of Public Accounting Firms and Audit Tenure on Audit Report Lag in transportation and logistics companies listed on the Indonesia Stock Exchange in 2016-2020. This study used quantitative type. This study used the population of transportation and logistics companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling technique in this study is purposive sampling and obtained a sample of 9 companies. This study uses secondary data, namely annual financial statements obtained from the official website of the Indonesian Stock Exchange (IDX). The analysis method used is multiple linear regression with SPSS version 26.0. The results of this study indicate that the Audit opinion affects the Audit report lag. The size of the public accounting firm does not affect the audit report lag. Audit tenure has no effect on Audit report lag. Audit opinion, size of public accounting firm and audit tenure affect audit report lag simultaneously
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP VOLUME PENJUALAN PADA PT UNILEVER INDONESIA, TBK
Get PDFThis research aims to determine the impact of promotion costs and distribution costs on sales volume at PT Unilever Indonesia. Tbk. The research method used is the quantitative descriptive method. The data collection technique used is secondary data, including analysis of the financial statements of PT Unilever Indonesia. The sampling technique used in this study is a purposive sampling; covering data on promotional costs and distribution costs incurred by PT Unilever Indonesia, Tbk, and sales volume over a span of 10 years (.2013 to 2022). The data analysis used is multiple linear regression analysis using IBM Statistics software version 26. The results of this study indicate that Promotion Costs have an impact on Sales Volume by 72.6%. Distribution Costs have an impact on Sales Volume by 91.7%. Promotion Costs and Distribution Costs have a significant impact on Sales Volume. Promotion Costs and Distribution Costs affect the Sales Volume variable simultaneously with a score of 0, 948 or 94.8%, where 5.2% is affected by other variables that are not included in this research
Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Bum Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Kota Bekasi Tahun 2023
Get PDFRegional Tax is a tax collected and managed by the local government to finance all functions of government and development of the region. The Regional Revenue Agency is a regional apparatus whose function is to manage all types of revenue and income from regional assets, one of them is the Rural and Urban Land and Building Tax (PBB- P2). The aim of this research was to find out the effectiveness of the Policy for Eliminating Administrative Sanctions for Rural and Urban Land and Building Taxes (PBB-P2) in an effort to increase Regional Tax Revenue of Bekasi City, as well as the obstacles and efforts made in this policy. This research used descriptive qualitative research methods. Data collection from this research was by interviews, observation, and documentation. The theory used in this research is Effectiveness according to Duncan in Richard M. Steers (2020:53). The results of this research showed that the effectiveness of the policy to eliminate PBB-P2 administrative sanctions in Bekasi City was considered less effective, this means that the PBB-P2 revenue target for 2023 had not been achieved. This policy was less than optimal due to several obstacles such as a lack of taxpayer awareness, socialization inequality, and a lack of officers in socializing this policy. Efforts that could be made by the Bekasi City Regional Revenue Agency were to carry out regular socialization by collaborating with districts, sub-districts, and RT/RW (Neighborhood Unit/Community Unit)
Efektivitas Alokasi Dana Desa Terhadap Pemberdayaan Masyarakat Di Desa Condongcatur Kabupaten Sleman
Get PDFEffectiveness of Village Fund Allocation on Community Empowerment in Condongcatur Village, Sleman Regency
This study examines the management of village fund allocation (ADD). This study uses the theory of effectiveness from Gibson where there are two approaches in assessing effectiveness according to objectives and systems. Concepts that reflect effectiveness include: a) The entire input cycle of the output process, b) reflecting the relationship between the organization and the environment. Furthermore, community empowerment is an effort to use and manage community resources more effectively and efficiently covering a) input or input aspects (facilities and infrastructure and human resources), b) process aspects (implementation of monitoring and supervision), (c) output/ouput (target achievement, effectiveness and efficiency). In essence, the purpose of empowerment is to form individuals and communities to become independent. This study uses a type of qualitative descriptive research. The results of research on the effectiveness of village fund allocation on community empowerment in Padukuhan Gejayan, the implementation of the village fund budget is running well in community institutions, planning, dukuh and RW/RT given according to the needs, priorities and potential of the region in seeking community empowerment. The supporting and inhibiting factors in the target group are the effectiveness of village funds with not optimal outcomes from the community empowerment program.
ABSTRAK
Penelitian ini meneliti tentang pengelolaan alokasi dana desa (ADD). Penelitian ini menggunakan teori efektivitas Gibson dimana terdapat dua pendekatan dalam menilai efektivitas menurut tujuan dan sistem. Konsep yang mencerminkan efektivitas antara lain: a) seluruh siklus input proses output, b) mencerminkan hubungan antara organisasi dengan lingkungan. Selanjutnya, pemberdayaan masyarakat merupakan upaya pemanfaatan dan pengelolaan sumber daya masyarakat secara lebih efektif dan efisien yang meliputi a) aspek input atau masukan (sarana dan prasarana serta sumber daya manusia), b) aspek proses (pelaksanaan monitoring dan pengawasan), (c) aspek output/keluaran (pencapaian target, efektifitas dan efisiensi). Pada intinya, tujuan pemberdayaan adalah membentuk individu dan masyarakat menjadi mandiri. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif. Hasil penelitian efektivitas alokasi dana desa terhadap pemberdayaan masyarakat di Padukuhan Gejayan, pelaksanaan anggaran dana desa berjalan dengan baik pada lembaga kemasyarakatan, perencanaan, dukuh dan RW/RT yang diberikan sesuai dengan kebutuhan, prioritas dan potensi wilayah dalam mengupayakan pemberdayaan masyarakat. Faktor pendukung dan penghambat pada kelompok sasaran yaitu efektivitas dana desa dengan hasil yang belum optimal dari program pemberdayaan masyarakat
Analisis Efektivitas Penggunaan E-Form Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Badan Di KPP Jakarta Menteng Satu Tahun 2022-2023
Get PDFInitially the Tax Return (SPT) was submitted manually through the Tax Service Office, then along with developments in science and technology, the Directorate General of Taxes implemented an internet based tax service system namely, E-Form. This research aims to analyze the Effectiveness os Use E-Form In Order to Improve Corporate Taxpayer Compliance. The research method that the author uses in this research is a qualitative descriptive method with data collection techniques using interviews, observation, documentation and triangulation. The effectiveness theory used uses the Beni, Pekei theory. The results of the study concluded that the use E-Form it is quite effective in increasing taxpayer compliance but is not optimal because there are still obstacles in human resource factors and technological factors in carrying out work. Which hinders the effectiveness of use E-Form is that there are still taxpayers who do not understand E-Form, occurs server down or failed impor csv file. Efforts made to overcome these obstacles include being persuasive and providing comprehensive outreach and education to taxpayers regarding E-Form so that they can carry out their rights and obligations in accordance with applicable regulations
Strategi Membangun Keterampilan Berpikir Kritis untuk Generasi Alpha Z
Get PDFSoft skills berpikir kritis ( critical thingking ) merupakan salah satu keterampilan yang sangat diperlukan oleh Gen Z dan Alpha Z agar mereka dapat menikmati kemajuan revolusi Industri dengan baik dan terhindar dari hoaks dan informasi palsu yang dapat memengaruhi dalam pengambilan Keputusan sehari-hari baik di dunia kerja maupun dalam kehidupan sehari-hari. Artikel ini bertujuan untuk menguraikan model strategi efektif untuk membangun kemampuan berpikir kritis bagi generasi Alpha Z. Dimana generasi ini memiliki ciri khas tersendiri dalam memproses informasi dan berinteraksi dengan dunia sekitarnya, sehingga memerlukan pendekatan yang sesuai dengan budaya mereka, dalam pengajaran berpikir kritis. Metode yang digunakan dalam penelitian ini adalah studi literature dengan mengumpulkan dan menelaah data pustaka dalam 5 tahun terakhir baik dari jurnal terakreditasi internasional bereputasi seperti Scopus maupun jurnal terakreditasi sinta, yang kemudian dihubungkan dengan penelitian untuk memperoleh jawaban dari permasalahan. Hasil penelitian menunjukan bahwa terdapat banyak strategi dan model yang dapat digunakan untuk membangun keterampilan berfikir kritis pada generasi alpha Z yaitu: melalui bantuan simulasi teknologi, Pemecahan masalah, Problem based learning (PBL), Pembelajaran berbasis Proyek dan kolaboratif, mind map, melalui dialog mendalam dan pertanyaan terbuka serta diskusi.
Abstract (English)
Critical thinking soft skills are one of the skills that Gen Z and Alpha Z need to enjoy the progress of the Industrial Revolution well and avoid hoaxes and false information that can affect daily decision-making both in the world of work and in everyday life. This article outlines a practical strategy model for building critical thinking skills for Generation Alpha Z. This generation has its own characteristics in processing information and interacting with the surrounding world, so it requires an approach that suits their culture in teaching critical thinking. The method used in this research is a literature study by collecting and reviewing literature data in the last 5 years both from reputable internationally accredited journals such as Scopus and sinta-accredited journals, which are then associated with research to get answers to problems. The results show that there are many strategies and models that can be used to build critical thinking skills in alpha Z generation, namely: through the help of technology simulation, problem solving, Problem based learning (PBL), project-based and collaborative learning, mind maps, through in-depth dialogue and open questions and discussions
Tingkat Kepatuhan Wajib Pajak UMKM Dan Kontribusinya Terhadap Penerimaan Pajak Penghasilan (PPh) Pada Kantor Pelayanan Pajak (KPP) Pratama Tanjung Priok Periode 2020-2022
Get PDFPenulisan ini untuk mengetahui prosentase tingkat kepatuhan pelaporan Surat Pemberitahuan (SPT) Wajib Pajak UMKM dan kontribusinya terhadap penerimaan pajak PPh Orang Pribadi dan UMKM pada Kantor Pelayanan Pajak (KPP) Pratama Jakarta Tanjung Priok Periode 2020-2022. Dasar hukumnya UU PPH dan Peraturan Pelaksanaan lainnya. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen, pustaka dan wawancara dengan informan. Berdasarkan hasil pengamatan penulis, jumlah seluruh Wajib Pajak yang lapor SPT dibagi dengan jumlah Wajib Pajak yang wajib menyampaikan Surat Pemberitahuan (SPT) Tahunan mengalami kenaikan dari tahun 2020 sampai dengan 2022, dengan kriteria sangat tinggi karena mencapai lebih dari 90%, sedangkan tingkat kontribusinya naik turun yaitu pada tahun 2020 : 0,44%, Tahun 2021 : 1.01% dan Tahun 2023 : 0.95%, jika di rata-rata hanya 0,91%, dengan kriteria tidak berkontribusi.Keterbatasan data target penerimaan UMKM tidak ada
Pengaruh Kampanye #Tanganmas Oleh BEMP IKOM UNJ Melalui Media Sosial Instagram Terhadap Partisipasi Mahasiswa Ilmu Komunikasi UNJ Angkatan 2020 Dalam Berdonasi
Get PDFThis research is motivated by the phenomenon of financial difficulties faced by a number of students in continuing higher education. BEMP IKOM UNJ as a student organization took the initiative to conduct the #TanganMas Campaign through Instagram social media to invite students to donate to help colleagues who have difficulty paying tuition fees. The purpose of this study was to determine the effect of the #TanganMas Campaign on the participation of UNJ Communication Science students Class of 2020 in donating. This study uses a quantitative approach with a survey method. The study population was all 82 active students of the UNJ Communication Science study program class of 2020. The sampling technique used saturated sampling, so that all members of the population became the research sample. Data was collected by distributing online questionnaires. The data analysis technique used simple linear regression analysis. The results showed that the #TanganMas Campaign had a significant effect on student participation in donating, with a significance value of 0.000 < 0.05. The magnitude of the influence of the #TanganMas Campaign on Student Participation was 46.5%. It can be concluded that creative digital media-based campaigns carried out by student organizations have proven to be effective in encouraging student participation in social issues in the campus environment
Optimizing Fuel Tank Truck Distribution to The Gas Station by Anylogistix (Case Study: Fuel Terminal Sorong)
No full textPT Pertamina Patra Niaga Sorong Fuel Terminal is a company engaged in receiving, stockpiling, and distributing. Fuel stockpiled in the tank will be distributed through a tank truck with a capacity of 5,000 liters. The limited capacity of the tank truck makes the distribution less than optimal. The limited tank truck capacity triggers problems in the distribution system, especially considering that the life of 3 of the 6 existing tank trucks will expire in 2024. By considering the remaining time, the company needs to evaluate the distribution facilities that will be used and one of the solutions is to vary the capacity of the tank trucks. This problem can be solved through several considerations such as the urgency of tank truck needs, the amount of fuel needed, the infrastructure of the Sorong region, and some data that will be processed using Anylogistix. The results show that with the new tank truck capacity variations, namely 28,000 liter and 15,000 liter, in the selected periods it is more efficient by 24.58%, 3.44%, 31.6%, 26.37%, 30.67%, and 23.65% in terms of time compared to without variation. In addition, 445.6 liters of fuel can be saved in a month. All demands can be met from the minimization results so that this solution can optimize the distribution carried out and have a positive impact on the company
Work Environment, Work Discipline, and Interpersonal Communication to Improve Hotel Employee Performance: The Mediating Role of Sustainable Collaboration Sebagai Mediator
Get PDFThis research aims to find out and obtain empirical evidence regarding the influence of Capital Structure, Business Growth, and Tax Planning on company value. This research is included in the type of associative quantitative research. The population in this research is properties & real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 observation period. Sampling was carried out using purposive sampling technique. The data obtained was analyzed using multiple linear regression using E-views 12 software. The results of this research show that simultaneously Capital Structure, Business Growth and Tax Planning have an influence on Company Value. Partially, Capital Structure and Tax Planning have no effect on Company Value. Meanwhile, business growth partially has an influence on company value