Jurnal Ilmiah Bisnis dan Ekonomi Asia
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Pengaruh Kompensasi dan Disiplin Kerja Terhadap Kinerja Karyawan Bagian Produksi PG. Meritjan Kediri.
Full text linkThe research aims to know the effect of compensation variable and work discipline on the performance of the production employees PG. Meritjan Kediri, either partially or simultaneously. The data collected by distributing questionnaires, research conducted on 77 respondents production, samples from the production employees PG. Meritjan Kediri. By using a likert scale,the answer of respondentsbe treated used double regression analysis, t test, F test and R2 test.
The results of this study found that there was a significant effect (significant) partially between the variables of compensation and work discipline variables on the dependent variable, and no influence employee performance variables simultaneously study consisted of compensation and work discipline on employee performance. From the results found in this study that the leaders should pay attention to PG. Meritjan Kediri compensation, work discipline and supervise all activities of employees to improve employee performance Part Production PG. Meritjan KediriThe research aims to know the effect of compensation variable and work discipline on the performance of the production employees PG. Meritjan Kediri, either partially or simultaneously. The data collected by distributing questionnaires, research conducted on 77 respondents production, samples from the production employees PG. Meritjan Kediri. By using a likert scale,the answer of respondentsbe treated used double regression analysis, t test, F test and R2 test.
The results of this study found that there was a significant effect (significant) partially between the variables of compensation and work discipline variables on the dependent variable, and no influence employee performance variables simultaneously study consisted of compensation and work discipline on employee performance. From the results found in this study that the leaders should pay attention to PG. Meritjan Kediri compensation, work discipline and supervise all activities of employees to improve employee performance Part Production PG. Meritjan Kedir
Urgensi Maintainability Software e-SPT dan Faktor-faktor yang Berpengaruh terhadap Alokasi Penerimaan Pajak Penghasilan (PPh) Pasal 25 Badan di KPP Madya Malang – Jawa Timur
Full text linkPenelitian ini bertujuan untuk mengetahui urgensi maintainability software e-SPT dan faktor-faktor yang berpengaruh terhadap alokasi penerimaan Pajak Penghasilan (PPh) Pasal 25 Badan, dasar pemilihan Pajak Penghasilan (PPh) Pasal 25 Badan karena total penerimaan pajak tertinggi dari semua kompenen pajak berasal dari penghasilan (PPh) dan ditemukan bahwa pemasukan dari penerimaan PPh Pasal 25 Badan merupakan jenis pajak penghasilan yang tertinggi diantara pajak penghasilan lainnya, selain itu untuk memaintenance sumber pemasukan tersebut maka Direktorat Jenderal Pajak (Dirjen Pajak) sebagai salah satu institusi pemerintah menerapkan sistem informasi perpajakan untuk kemudahan dan efektivitas kelancaran aktivitas penerimaan negara dari sektor pajak khususnya Pajak Penghasilan (PPh). Berdasarkan hasil penelitian maka dapat ditarik kesimpulan bahwa Urgensi Maintainability Software e-SPT, Surat Ketetapan Pajak, dan Kepatuhan Wajib Pajak berpengaruh secara positif dan mampu meningkatkan Penerimaan PPh Pasal 25 di KPP Madya Malang – Jawa Timur, sedangkan Jumlah Wajib Pajak berdampak negatif terhadap kenaikan Penerimaan PPh Pasal 25 di KPP Madya Malang – Jawa Timur.Penelitian ini bertujuan untuk mengetahui urgensi maintainability software e-SPT dan faktor-faktor yang berpengaruh terhadap alokasi penerimaan Pajak Penghasilan (PPh) Pasal 25 Badan, dasar pemilihan Pajak Penghasilan (PPh) Pasal 25 Badan karena total penerimaan pajak tertinggi dari semua kompenen pajak berasal dari penghasilan (PPh) dan ditemukan bahwa pemasukan dari penerimaan PPh Pasal 25 Badan merupakan jenis pajak penghasilan yang tertinggi diantara pajak penghasilan lainnya, selain itu untuk memaintenance sumber pemasukan tersebut maka Direktorat Jenderal Pajak (Dirjen Pajak) sebagai salah satu institusi pemerintah menerapkan sistem informasi perpajakan untuk kemudahan dan efektivitas kelancaran aktivitas penerimaan negara dari sektor pajak khususnya Pajak Penghasilan (PPh). Berdasarkan hasil penelitian maka dapat ditarik kesimpulan bahwa Urgensi Maintainability Software e-SPT, Surat Ketetapan Pajak, dan Kepatuhan Wajib Pajak berpengaruh secara positif dan mampu meningkatkan Penerimaan PPh Pasal 25 di KPP Madya Malang – Jawa Timur, sedangkan Jumlah Wajib Pajak berdampak negatif terhadap kenaikan Penerimaan PPh Pasal 25 di KPP Madya Malang – Jawa Timur
ACCOUNT REPRESENTATIVE SEBAGAI JEMBATAN KEPATUHAN WAJIB PAJAK
Full text linkThe purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance.
This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation.
Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance.
This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation.
Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations
PERAN ENTREPRENEURSHIP BAGI PENGEMBANGAN KAMPUNG WISATA ORGANIK PESONA AGRO
Full text linkEntrepreneurship necessarily present an important role for business development of Kampung Wisata Organik Pesona Agro. It is coused by the potential such as green house, organic water and fish ponds should be developed and the potential to improve production. The purpose of this study was to determine how the role of entrepreneurship and human resources could developed Kampung Wisata Organik Pesona Agro. The results showed that entrepreneurship has not contributed yet. Then, the quality of human resources of Kampung Wisata Organik Pesona Agro has its limitations as well as time management expert organic crops because it does as a side job.Entrepreneurship seharusnya berperan penting bagi pengembangan usaha Kampung Wisata Organik Pesona Agro. Hal tersebut karena potensi yang dimiliki saat ini seperti green house, air organik dan kolam ikan seharusnya dapat dikembangkan dan berpotensi untuk meningkatkan hasil produksi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana peran entrepreneurship dan kualitas sumber daya manusia terhadap pengembangan usaha Kampung Wisata Organik Pesona Agro. Hasil penelitian menunjukkan bahwa entrepreneurship belum berkontribusi terhadap pengembangan usaha yang dilakukan karena pengembangan usaha yang dilakukan yaitu penanaman tanaman organik diatas kolam ikan sehingga terjadi simbiosis mutualisme antara tanaman organik dan ikan masih terbatas konsep. Kemudian, kualitas sumber daya manusia berkontribusi terhadap keahlian dan keterampilan mengembangkan usaha tanaman organik, dimana saat ini Kampung Wisata Organik Pesona Agro memiliki keterbatasan ahli serta waktu dalam pengelolaan tanaman organik karena dikerjakan sebagai pekerjaan sampingan
PENGARUH BRAND EQUITY TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE SAMSUNG OLEH MAHASISWA UNIVERSITAS X
No full textCurrently existing business competition is not only limited to the quality of products, technology products, and display products, but also about the brand used in the product that can cause an image to consumers. Brand is the label that carries meaning and associations as well as a mirror of promise communicated by the producer to the consumer on the quality of products or services that have been produced. This study aims to determine whether the brand awareness, brand association, perceived quality, brand loyalty and other proprietary brand assets Samsung has a positive contribution to brand equity Samsung, knowing which variable dominant contributes positively to brand equity Samsung, and find out whether brand equity Samsung influence the purchasing decisions of Samsung smartphone products. By using principal component analysis and simple linear regression analysis, the result is Samsung’s brand awareness, brand association, perceived quality, brand loyalty, and other proprietary brand assets are able to contribute positively to the Samsung brand equity. Samsung's brand loyalty is the dominant variable that contributes positively to the Samsung brand equity. Samsung's brand equity have positive significant influence on purchasing decisions Samsung smartphone products.Saat ini persaingan bisnis yang ada tidak hanya terbatas pada kualitas produk, teknologi produk, dan tampilan produk, tetapi juga menyangkut pada merek yang digunakan pada produk tersebut yang dapat menyebabkan suatu pencitraan bagi konsumen. Merek atau brand adalah label yang mengandung arti dan asosiasi serta merupakan cermin dari janji yang dikomunikasikan oleh produsen kepada konsumen atas kualitas produk atau jasa yang telah dihasilkan. Penelitian ini bertujuan untuk mengetahui apakah brand awareness, brand association, perceived quality, brand loyalty dan other proprietary brand assets Samsung memiliki kontribusi positif terhadap brand equity Samsung, mengetahui variabel mana yang dominan memberikan kontribusi positif terhadap brand equity Samsung, dan mengetahui apakah brand equity Samsung memengaruhi keputusan pembelian produk smartphone Samsung. Dengan menggunakan principal component analysis dan analisis regresi linier sederhana, hasil penelitian adalah brand awareness, brand association, perceived quality, brand loyalty, dan other proprietary brand assets Samsung mampu memberikan kontribusi positif terhadap brand equity Samsung. Brand loyalty Samsung merupakan variabel dominan yang memberikan kontribusi positif terhadap brand equity Samsung. Brand equity Samsung berpengaruh secara signifikan dan positif terhadap keputusan pembelian produk smartphone Samsung
Pengaruh Likuiditas, Efisiensi Penggunaan Modal Kerja dan Leverage terhadap Profitabilitas pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia
No full textThis study aims to determine how much influence the liquidity proxied current ratio (CR), the efficiency of working capital is proxied working capital turnover (WCT) and the leverage that proxy debt to equity ratio (DER) to profitability that proxy return on investment (ROI) on companies Manufacturing Sector Consumer Goods Industry listed in the Indonesia Stock Exchange. The results showed that the variable current ratio (CR) partially no effect on the return on investment (ROI), variable working capital turnover (WCT) partially significant effect on return on investment (ROI) variable debt to equity ratio (DER) is partial no significant effect on return on investment (ROI). Variable current ratio (CR), working capital turnover (WCT), debt to equity ratio (DER) simultaneously affect the return on investment (ROI) at manufacturing consumer goods industry sectors listed on the Jakarta Stock Exchange Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh likuiditas yang diproksikan current ratio (CR), efisiensi modal kerja yang diproksikan working capital turnover (WCT) dan leverage yang diproksikan debt to equity ratio (DER) terhadap profitabilitas yang diproksikan return on investment (ROI) pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa Variabel current ratio (CR) secara parsial tidak berpengaruh terhadap terhadap return on investment (ROI), Variabel working capital turnover (WCT) secara parsial berpengaruh signifikan terhadap return on investment (ROI) Variabel debt to equity ratio (DER) secara parsial tidak berpengaruh signifikan terhadap return on investment (ROI). Variabel current ratio (CR), working capital turnover (WCT), debt to equity ratio (DER) secara simultan berpengaruh terhadap return on investment (ROI) pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI