Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE): Open Journal System
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ANALYSIS OF PROCEDURES FOR COLLECTING, DEPOSITING, AND REPORTING INCOME TAX ARTICLE 22 BY THE REGIONAL GENERAL TREASURER AT THE REGIONAL FINANCE AND ASSET AGENCY OF SERUYAN REGENCY
Get PDFThe procedures for collecting, depositing, and reporting Income Tax (PPh) Article 22 by local government treasurers have a strategic role in maintaining tax compliance and supporting the optimisation of state revenue. This study aims to analyse the implementation of Income Tax Article 22 by the Regional General Treasurer at the Regional Finance and Assets Agency of Seruyan Regency. The research uses a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation. The results showed that although the collection and deposit procedures were in accordance with the provisions, there were still weaknesses in reporting such as delays in filling out tax returns and technical errors. The process of depositing and reporting has switched to a Coretax-based digital system developed by the Directorate General of Taxes, but its implementation still faces obstacles in the form of limited digital literacy and human resource readiness. Therefore, there is a need to increase human resource capacity and strengthen the electronic-based reporting system to ensure tax accuracy and compliance on an ongoing basis
PENERAPAN AKUNTANSI PERPAJAKAN DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PAPUA
Get PDFUMKM merupakan salah satu pilar penting perekonomian Indonesia, termasuk di Papua, namun tingkat kepatuhan pajaknya masih tergolong rendah. Kondisi ini berdampak pada belum optimalnya penerimaan pajak yang berfungsi sebagai sumber pembiayaan pembangunan. Oleh karena itu, penelitian mengenai penerapan akuntansi perpajakan dan kaitannya dengan kepatuhan wajib pajak UMKM di Papua menjadi penting untuk dilakukan. Tujuan penelitian ini adalah untuk menganalisis pengaruh penerapan akuntansi perpajakan terhadap kepatuhan wajib pajak UMKM di Papua. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Populasi penelitian adalah seluruh UMKM yang terdaftar sebagai wajib pajak di Provinsi Papua, dengan teknik pengambilan sampel purposive sampling berdasarkan kriteria kepemilikan NPWP, aktif beroperasi minimal dua tahun terakhir, dan bergerak pada sektor perdagangan serta jasa. Jumlah sampel penelitian adalah 60 responden, dengan data diperoleh melalui penyebaran kuesioner tertutup. Analisis data dilakukan menggunakan metode Partial Least Square–Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa penerapan akuntansi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Papua. Pencatatan dan pelaporan pajak yang tertib mampu meningkatkan kesadaran pelaku UMKM, meminimalisasi kesalahan administrasi, serta mendorong kepatuhan terhadap kewajiban perpajakan. Implikasi penelitian ini menegaskan pentingnya peningkatan literasi akuntansi pajak bagi UMKM, serta perlunya dukungan pemerintah melalui pendampingan dan penyederhanaan regulasi agar kepatuhan pajak di sektor UMKM Papua dapat terus ditingkatkan
ANALISIS SOCIAL RETURN ON INVESTMENT PADA SISWA PENERIMA BEASISWA SEKOLAH MENENGAH BERASRAMA YANG DIBIAYAI PENUH DENGAN DANA ZISWAF
Get PDFCharacter and spiritual-based education have become a crucial strategy in shaping high-quality individuals, especially when supported by Islamic philanthropic funding such as zakat, infaq, sadaqah, and waqf (ZISWAF). SMART Ekselensia Indonesia (SMART EI) is a full-scholarship secondary education program funded by ZISWAF, targeting students from underprivileged families. The program integrates academic excellence, leadership development, and spiritual growth to produce graduates who are competitive and possess strong integrity. This study aims to evaluate the social value generated by SMART EI alumni using the Social Return on Investment (SROI) method. SROI is employed to measure and quantify social impact in monetary terms, providing a basis for assessing the effectiveness of social investments. A mixed-method approach was used, including surveys, in-depth interviews, and focus group discussions (FGDs) with SMART EI alumni. The analysis identified several key outcomes, such as increased financial independence, enhanced spirituality, the development of GRIT characteristics, leadership capability, and intergenerational income mobility. The findings indicate that alumni have experienced significant growth in these areas. The calculated SROI ratios are 1.69:1 overall, 2.20:1 for alumni who are currently employed, and 1.44:1 for those still in university. These results suggest that for every Rp 1 of ZISWAF funds invested in the SMART EI program, a social return of Rp 1.69 is generated. This demonstrates that professionally managed, ZISWAF-funded education programs are socially feasible and have a tangible impact on human capital development and the reduction of social inequalit
ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCES MANAGEMENT PRACTICES AND KNOWLEDGE MANAGEMENT ON EMPLOYEE PERFORMANCE WITH EMPLOYEE DEVELOPMENT AS A MEDIATING VARIABLE AT PT XYZ IN JAKARTA
Get PDFThis study aims to analyze the effect of Human Resources Management Practices and Knowledge Management on Employee Performance with Employee Development as a mediating variable at PT XYZ in Jakarta. The method used is quantitative research with Partial Least Square - Structural Equation Modeling (PLS-SEM) technique. Data were collected from 50 respondents who are permanent employees of the company. The results of the study indicate that Human Resources Management Practices do not have a significant effect on Employee Development, while Knowledge Management has a positive and significant effect on Employee Development. Furthermore, Human Resources Management Practices and Knowledge Management have a significant effect on Employee Performance, while Employee Development does not have a significant effect on Employee Performance. Mediation analysis shows that Employee Development is not able to be a significant mediating variable in the relationship between Human Resources Management Practices and Knowledge Management on Employee Performance. This finding indicates that human resource management practices and knowledge management have an important role in improving employee performance, but employee development does not always have a direct impact on improving performance. Therefore, companies need to optimize employee development strategies to be more effective in improving individual performance
PENGARUH BRAND IMAGE TERHADAP MINAT BELI ULANG DENGAN TRUST SEBAGAI MEDIASI PADA KONSUMEN SHOPEE DI KOTA KENDARI
Get PDFPenelitian ini menggunakan kepercayaan sebagai variabel mediasi untuk menguji bagaimana brand image memengaruhi minat beli ulang di antara pelanggan Shopee Kota Kendari. Dalam menghadapi persaingan yang ketat dalam e-commerce, platform seperti Shopee perlu mempertahankan brand image yang kuat dan meningkatkan kepercayaan konsumen agar dapat mempertahankan pelanggan. Sebagai bagian dari teknik kuantitatif penelitian ini, 145 responden yang dipilih menggunakan purposive sampling diberikan kuesioner. Data dievaluasi menggunakan SmartPLS versi 4 dan Partial Least Squares-Structural Equation Modeling (PLS-SEM). Temuan menunjukkan bahwa brand image memiliki dampak yang menguntungkan dan signifikan terhadap trust dan minat beli ulang. Selain itu, trust memiliki pengaruh besar terhadap minat beli ulang dan memediasi hubungan antara brand image dan minat beli ulang. Penelitian ini menarik karena berfokus pada pelanggan Shopee di Kota Kendari, meneliti konteks lokal yang belum diteliti dengan baik dalam penelitian sebelumnya, dan memberikan bukti empiris untuk peran mediasi trust dalam pengaturan e-commerce. Hasilnya menunjukkan bahwa dengan mempromosikan bisnis berulang, brand image yang kuat membangun trust dan loyalitas konsumen. Dari sudut pandang praktis, studi ini menekankan betapa pentingnya meningkatkan kualitas layanan, mempertahankan reputasi yang stabil, dan memperkuat brand image untuk meningkatkan kinerja bisnis e-commerce dan membangun kepercayaan
Pengaruh Kepemimpinan Transformasional, Job Insecurity, dan Locus Of Control terhadap Turnover Intention dengan Human Relation sebagai Variabel Moderating
Get PDFThis research analyzes the influence of transformational leadership, job insecurity, and locus of control on turnover intention and how human relations moderate transformational leadership, job insecurity, and locus of control on turnover. This type of research is quantitative using the Moderated Regression Analysis (MRA) test as data analysis. The research results show that transformational leadership, job insecurity, and locus of control influence turnover intention, and human relations can play a moderating role on the variables of transformational leadership, job insecurity, and locus of control on turnover intention. In conclusion, transformational leadership, job insecurity, and locus of control influence turnover intention. It is hoped that the results of this research can be a reference for companies in formulating policies that focus on minimizing employee turnover through strategic managerial and human resource approaches.
Keywords: Job Insecurity, Transformational Leadership, Locus of Control, Turnover Intention, Human Relation
Pengaruh Motivasi Investasi, Risk Perception, dan Loss Aversion terhadap Keputusan Investasi Generasi Z Bandung yang Dimoderasi oleh Financial Literacy
Get PDFThis study aims to examine the influence of investment motivation, risk perception, and loss aversion on investment decisions and the moderating role of financial literacy on generation Z domiciled in Bandung. The research method used is quantitative with a cross-sectional approach, involving 162 respondents aged 17–27 years who have or are investing, taken through purposive sampling. Data were collected using an online questionnaire, tested for validity and reliability, then analyzed using multiple linear regression and Moderated Regression Analysis (MRA) via SPSS 27. The results of the study indicate that investment motivation and loss aversion have a significant positive effect on investment decisions, while risk perception has a significant negative effect. In addition, financial literacy is proven to moderate the relationship between the three independent variables on investment decisions. Conclusion: increasing financial literacy is the key to encouraging rational investment decisions among generation Z.
Keywords: Loss Aversion, Investment Motivation, Investment Decisions, Risk Perceptio
Implementasi Kurikulum Merdeka dalam Penguatan Karakter Siswa melalui Mata Pelajaran Budi Pekerti di Era Digital
Get PDFThis study aims to understand the implementation of the Independent Curriculum in the formation of student character, with a special focus on the role of the Budi Pekerti subject. Using a qualitative approach with a descriptive method, data were collected through direct observation and literature studies, then analyzed inductively. The results of the study indicate that the Independent Curriculum provides flexibility for educational units in adjusting the learning process to local needs and developments. This curriculum emphasizes experience-based learning and character strengthening through various active approaches such as project-based learning and problem-based learning. The digital era brings its own challenges to student character, especially in terms of social interaction and the influence of negative content from the internet. In this context, the Budi Pekerti subject has a central role in instilling moral and ethical values, although its implementation still faces obstacles, such as limited learning time. This study emphasizes the importance of integrating character values in all subjects as well as collaboration between teachers and parents in forming student character based on Pancasila values and ready to face future challenges.
Keywords: Digital Era, Independent Curriculum, Character Education, Moral Educatio
Dampak Pelatihan dan Pengembangan, Kepuasan Kerja, Kompensasi terhadap Retensi Karyawan
Get PDFThis study aims to analyze the influence of training and development, job satisfaction, and compensation on employee retention. The research employs a quantitative approach by distributing questionnaires as a data collection technique. The sampling method used is a census sampling technique, with a total of 87 respondents who are employees of PT Kuangyu Motors. The data analysis technique involves multiple linear regression analysis using IBM SPSS Statistics software. The results indicate that job satisfaction has a positive and significant effect on employee retention, whereas training and development, as well as compensation, do not have a significant impact on employee retention at PT Kuangyu Motors.
Keywords: Training And Development, Job Satisfaction, Compensation, Employee Retentio
Pengaruh Sumber Daya dan Disposisi Pelaksana terhadap Implementasi Kebijakan pada Sekolah Ramah Anak di Surabaya
No full textThis study aims to analyze the influence of resources and disposition of implementers on the implementation of the Child-Friendly School (SRA) policy in Surabaya. The method used is library research by analyzing various literature such as scientific journals, government regulations, and reports from related agencies. Data were collected through searching for relevant written documents in the last ten years and analyzed descriptively qualitatively. The results of the study indicate that the implementation of the SRA policy still faces various challenges, especially related to the limited number of trained educators, budget, and supporting facilities. In addition, the understanding, commitment, and motivation of policy implementers are also not optimal. Schools with better resources and disposition of implementers have proven to be more successful in implementing the SRA policy. This study recommends increasing the budget, intensive training, strengthening policy socialization, and support from local governments and educational organizations as strategic steps in supporting the effectiveness of the implementation of the Child-Friendly School policy.
Keywords: Resources, Disposition of Implementers, Literature Study, Policy Implementatio