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Mediasi Determinan Keberlanjutan Usaha Dengan Kinerja Pada Pelaku UMKM di Kota Bima
Get PDFThe purpose of this study is to determine the direct relationship between financial literacy, digital literacy and financial inclusion on the performance of MSMEs. As well as the indirect relationship between financial literacy, digital literacy and financial inclusion on the sustainability of MSMEs through performance. This research uses a quantitative approach method by distributing questionnaires. The population in this research is all MSMEs in Bima City. The sampling technique used is random sampling, namely random sampling based on a predetermined sample. The total sample was 100 respondents with a distribution of 20 respondents each in 5 sub-districts. The data analysis tool uses Smart PLS. The results of this research provide information that financial literacy, digital literacy and financial inclusion have an influence on the performance of MSMEs. Likewise, with indirect effects, the results show that financial literacy, digital literacy and financial inclusion influence the sustainability of MSMEs through performance
Pengaruh Literasi Keuangan, Efek Teman Sebaya, dan Sumber Informasi terhadap Perilaku Siswa dalam Penggunaan Aplikasi Fintech
Get PDFThis study aims to determine whether financial literacy, peer effects, and sources of information influence the behavior of students at Muhammadiyah 7 Makassar High School in using fintech. The research employs a quantitative approach to examine specific populations or samples with the goal of testing established hypotheses. The findings reveal that financial literacy does not have a significant impact on fintech usage behavior. Conversely, peer effects and sources of information have a significant impact on fintech usage behavior. The urgency of this research lies in the importance of understanding the factors that influence the adoption of financial technology among students, who are the future generation and potential users of fintech. By identifying key factors that affect their behavior, schools and policymakers can design more effective educational programs and interventions to enhance understanding and responsible use of fintech. Overall, financial literacy, peer effects, and sources of information collectively account for 71.9% of the influence on fintech usage behavior, while the remaining 29.1% is affected by other variables not discussed in this study
Analisis Penyajian dan Pengungkapan Aset Bersejarah (Studi Kasus Pada Museum Negeri Siwalima Provinsi Maluku)
Get PDFThis study aims to determine the disclosure and presentation of Heritage Assets according to PSAP 07 of 2010 at the Siwalima Museum, Maluku Province. The type of research used in this study is a case study research with a qualitative approach. The necessary data were obtained through interviews, observation, documentation, as well as secondary data related to this research. The results of the study show that the presentation of heritage assets is not in accordance with PASP No. 07 of 2010. They are not presented in the Notes to the Financial Statements where historical assets are supposed to be included. Instead, heritage assets are listed in the Notes to the Financial Statements in terms of units, without any corresponding values, but they are explained in the Museum Items Inventory Book
Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM
Get PDFThe primary source of revenue for a country primarily comes from tax receipts. One of the key supports for tax revenue is the tax payments made by micro, small, and medium-sized enterprises (MSMEs). Only now, the tax payments made by MSMEs have been perceived as not contributing maximally to the state's revenue. The government has made efforts to enhance tax revenue by providing tax facilities, aiming to promote fairness and simplify tax administration for taxpayers, with the hope of achieving a sense of justice and administrative efficiency in tax compliance, which is expected to increase the willingness of taxpayers to fulfill their tax obligations. This research is conducted to determine the influence of tax fairness, tax simplicity, and tax knowledge possessed by MSME taxpayers on their compliance with tax obligations based on tax regulations. The independent variables in this study are tax fairness, tax simplicity, and tax knowledge, while tax compliance by MSME taxpayers is tested as the dependent variable. The population in this research includes 50 samples of individual MSME taxpayers in the Kramatwatu District, Serang Regency, Banten. The data collected is processed using the SPSS program with multiple linear regression analysis. The results obtained from this research show that tax fairness and tax simplicity have a significant impact on the tax compliance of individual MSME taxpayers in the Kramatwatu District, Serang Regency. In contrast, tax knowledge does not have a significant influence
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Profitabilitas dan Dampaknya terhadap Nilai Perusahaan
Get PDFThis research aims to examine the influence of capital structure, firm size, and firm growth on profitability and its impact on firm value. The population used in this research is all Food and Beverage Companies listed on the Indonesia Stock Exchange during the 2018-2022 period, totaling 84 companies. The sampling technique used was purposive sampling technique by considering several criteria and a sample of 16 companies was obtained with an observation period of 5 years. This research uses multiple linear regression analysis techniques and path analysis with the help of SPSS version 26 analysis tools. The research results show that capital structure has a negative and significant effect on profitability. Firm size has a positive and significant effect on profitability. Firm growth has a positive and insignificant effect on profitability. Meanwhile, profitability has a positive and significant effect on firm value. The influence of capital structure on profitability both directly and indirectly is 13,2%. The influence of firm size on profitability both directly and indirectly is 2,4%. The influence of firm growth on profitability both directly and indirectly is 3,6%. The total or combined influence of the capital structure, firm size, and firm growth variables on profitability is 19,2%, while the remaining 80,8% is influenced by other variables not included in this research. The influence of profitability on firm value is 25,9%, while the remaining 74,1% is influenced by other variables not included in this research
Aspek Perpajakan Biaya Komisi Reasuransi: Studi Kasus Sengketa Pajak Penghasilan Pasal 23 atas Komisi Reasuransi Pada PT X
Get PDFReinsurance commission fees are costs that are inseparable from the reinsurance business with a fairly large cost composition, including the reinsurance business carried out by PT X. Through the withholding tax mechanism in the Indonesian tax system which is regulated in Article 23 of the Income Tax Law, DJP imposes PPh article 23 on reinsurance commissions through a tax audit process, giving rise to a tax dispute between DJP and PT X. This research is a case study with a qualitative method which aims to analyze the tax aspects of reinsurance commission fees through tax disputes faced by PT X, by looking at the substance of reinsurance commission fees through the process of recording and implementing taxation, chronology of tax disputes, company tax management in dealing with disputes , and analysis of expert opinions, to solve the problems faced by PT X in determining whether the reinsurance commission is an object of Income Tax Article 23 or not an object of Income Tax Article 23. This research also aims to find a solution so that tax disputes over reinsurance commission fees do not occur repeatedly in the future. The results of this research show that the reinsurance commission is not an object of PPh Article 23 by looking at the substance of the transaction, as well as the dispute result decision won by PT X for a consecutive five year dispute period which gives permanent legal force to the reinsurance commission case. This indicates that DJP must be more open in understanding the company's business model and business processes, and that DJP field officers must be more careful in implementing tax regulations appropriately
Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman
Get PDFSince 2015, the government has enacted an interest limitation rule to prevent excessive interest deduction and tax avoidance. However, this regulation is not aligned with the BEPS Action Plan 4 released by the OECD. Previous research had been conducted quantitatively to measure the effectiveness of the current interest limitation rule in Indonesia. However, the result still inconclusive. Some research concluded that the current interest limitation rule is effectively impacted the tax avoidance, while other research concluded otherwise. Furthermore, previous research suggested the importance of future research concerning the BEPS Action Plan 4 implementation in Indonesia. In order to fill the gap, this study aims to evaluate the effectiveness of the current regulation in Indonesia and provide ideal recommendations for implementing the BEPS Action Plan 4 to prevent tax avoidance. The research uses qualitative methods, including case studies and data acquisition techniques like interviews and document analysis. The study found that the current interest limitation rule in Indonesia is not effective in preventing tax avoidance. The OECD's BEPS Action Plan 4 recommendations are considered more effective as an anti-tax avoidance model. The ideal approach for implementation in Indonesia is the mandatory fixed ratio rule method based on EBITDA, with a de minimis threshold. The recommended ratio aligns with the OECD's recommendations, but should be periodically updated according to economic conditions. This approach should apply to both single entities and taxpayers who are group members
Optimalisasi Tarif Layanan dengan Memperbaiki dan Meningkatkan Kualitas Pelayanan di Loka Litbangkes Pangandaran
Get PDFIn Indonesia, non-tax revenue is the second-largest source of state revenue, following tax revenue, and is expected to continue to increase in the future. To optimize non-tax revenue, tariffs are set, but using conventional However, if the tariff is set based on conventional methods, it can have a distorting effect. This study utilizes an activity-based costing system to establish service tariffs and assess quality at the Unit of Health Research and Development Pangandaran. An observational approach is employed, examining both primary and secondary data from a sample of 30 participants engaged in scientific tourism services and research collaboration. Technical terms are defined upon first use, and the language is objective, clear, and free of grammatical errors, following conventional formatting and citation guidelines. Non-probability sampling with a convenience approach was used. The data was evaluated using the activity-based costing system, servqual, and importance-performance analysis methods. The study conducted an importance-performance analysis of parameters related to cost and services with the goal of preserving the quality of service while avoiding high tariffs for users. Both rates were measured against the development efforts. The results showed that the scientific tourism rate yielded a cost of IDR5.884 and the research collaboration rate yielded a cost of IDR75.635, indicating a cost savings. Service quality attributes requiring improvement are responsiveness and assurance. Additionally, tangible elements and assurance must be aligned with tariff adjustments. This study offers valuable insights into setting non-tax state revenue tariffs in government work environments by emphasizing the quality of current service
Pengaruh Etika Audit dan Motivasi Terhadap Keputusan Strategis Internal Auditor
Get PDFThis research investigates the impact of audit ethics and motivation on the strategic decisions made by internal auditors. Utilizing a multiple linear regression analysis, the study focuses on a population comprising auditors from 23 Regency/City Inspectorates in Aceh Province, with a sample size of 64 individuals. The findings reveal a significant positive influence of both audit ethics and motivation on internal auditors' strategic decisions. This suggests that heightened levels of audit ethics and motivation are associated with more favorable strategic decision-making by internal auditors. The implications of these results highlight the importance of fostering an ethical culture and motivation within the audit profession. However, it is crucial to acknowledge the limitations of the study, and further research is recommended to explore additional variables and enhance the generalizability of the findings
Peran Inflasi Dalam Memoderasi Makro Ekonomi Terhadap Indeks Harga Saham Gabungan (IHSG)
Get PDFInvestors can use the Composite Stock Price Index (IHSG) to see how a country's economy is trending and decide when they will buy and sell shares. However, movements in the Composite Stock Price Index (IHSG) are not only influenced by the macroeconomic situation in the country, but also by the world economy. This research seeks to quantify the influence/impact of the Exchange Rate, Interest (BI Rate), GDP, World Gold Prices and World Oil Prices on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange with Inflation as a moderating variable for the period 2020 - 2022. In this research, the research used is quantitative descriptive research. By using documentation techniques and library methods, secondary data was collected for data collection for this research. The research population consisted of 36 data using a sampling method, namely saturated sampling. The data in this study was tested using a program known as SmartPLS 3.2.9. The data analysis technique is using the Partial Least Squares structural equation which is carried out using two-stage modeling and testing procedures. The results of this research explain that the exchange rate, interest (BI Rate), world gold prices and world oil prices do not have a significant impact on the Composite Stock Price Index (IHSG). Meanwhile, GDP has a positive and significant impact on the IHSG. Inflation does not have the capability to moderate the relationship between exchange rates, interest (BI rate), GDP, world gold prices and world oil prices on the Composite Stock Price Index (IHSG