Open Access Journal Online Universitas Islam Kadiri
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Pengaruh Kebijakan Dewan Direksi dan Komite Audit terhadap Kinerja Perusahaan Consumer-Non Cyclicals
Get PDFThis study aims to analyze the influence of board of directors and audit committee characteristics on the performance of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The examined board of directors' characteristics include board size, gender diversity (female board), the number of board meetings, financial expertise (board financial expert), and board tenure. Meanwhile, the analyzed audit committee characteristics cover audit committee size and the number of audit committee meetings. Corporate performance is measured using return on assets (ROA). This research utilizes secondary data from financial and annual reports of 55 companies selected through purposive sampling. The findings reveal that the independent variables of female board, board financial expert, and audit committee meeting have a significant negative effect, while the independent variables of board size, board meeting, board tenure, and audit committee size have a significant positive effect on ROA. This study makes a significant contribution to corporate governance development, particularly in understanding how the characteristics of the board of directors and audit committee can support improved company performance
Manajemen K3 Perkebunan Kelapa Sawit PT. Bumi Mas Agro, Kalimantan Timur
Get PDFThis research was conducted at PT. Bumi Mas Agro, Estet Damar which is a company engaged in oil palm plantations. This study aims to, 1) To determine the implementation of occupational safety and health (OS&H) management system in oil palm plantations of PT. Bumi Mas Agro, 2) To find out the obstacles in the implementation of the occupational health and safety management system at PT. Bumi Mas Agro. The method of determining the location using case studies by deliberately choosing the location. The sampling method in this study used purposive sampling, namely taking informants of 1 K3 expert, 1 foreman and respondents of 30 harvest employees. Analysis based on assessment indicators of Government Regulation No. 50 of 2012. The results of this study show the Application of Occupational Safety and Health Management at PT. Bumi Mas Agro in Estate Damar reached 93.4% with the very good category and the company's obstacles to occupational safety and health are: Employee awareness of the overall type of personal protective equipment has not reached 100% and the achievement of zero accident
Analisis Perilaku Konsumen Kopi di Kecamatan Medan Selayang
Get PDFThe research aims to determine consumer characteristics and factors that influence consumer behavior in coffee shops and coffee shops in Medan Selayang District. The method used in this study was a qualitative descriptive method. The sampling technique was purposive sampling with a total sample taken of 15 people at the coffee shop and 15 people in the coffee shop. Methods of data collection using observation, interviews and questionnaires.Data analysis in this study used descriptive qualitative which was quantified.The results of the research on the characteristics of consumers in coffee shops are that the average age is 20 years, dominated by men, the average education level is high school, employee work, income is IDR 3,300,000 with a moderate social level.The characteristics of consumers at the coffee shop are the average age of 21 years, dominated by men, the average education level is high school, employee work, income Rp. 3,283,333 with a moderate social level. Coffee consumer behavior at coffee shops is influenced by 82% personal factors, 82% psychological factors, 76% social factors and 69% cultural factors. Coffee consumer behavior at coffee shops is influenced by personal factors 79%, social factors 77%, psychological factors 71% and cultural factors 65
Bisnis Model Ruang Baca Upt Perpustakaan Bung Karno X Kedai Kopi
Get PDFThe quality of a nation is determined by its intelligence and knowledge, while intelligence and knowledge are generated by how much knowledge it obtains. Knowledge is obtained from information which acquire verbally or in writing. Literacy skills are one of the most important needs for individuals to be compete in the 21st Century. The literacy rate of a nation is directly shows to the country’s people quality. The extent of a person's interest in reading books influences a person's views, thought patterns and behavior. UPT Perpustakaan Proklamator Bung Karno has a bulk loan service as a means of information for users who are geographically far from the library to obtain permanent information so that they can achieve the vision and mission of the library to improve reading culture in the community by lending books in bulk to institutions, agencies and reading parks so that they can used optimally. Bulk loan's work results report from year to year states that the highest number of service users are students with up to 80% of all users. This case was inspiring the author to conduct research to design a business model as an innovation for equal distribution of bulk loan services so that they can reach people from various circles and backgrounds. The results of the research succeeded in formulating a business canvas model for Reading Rooms in Coffee Shops, which is a collaboration between the Bulkloan service of the UPT Perpustakaan Proklamator Bung Karno as a provider of book collections and the Coffee shops as providers of space and management of reading room
PELATIHAN KEWIRAUSAHAAN DIGITAL DASAR UMKM KOTA SERANG
Get PDFDewasa ini, bisnis digital adalah sebuah realitas baru dan berbeda bagi para pengusaha UMKM. Kewirausahaan digital menawarkan banyak peluang dan manfaat, termasuk kemampuan menjangkau pelanggan yang lebih luas, biaya yang lebih murah dibandingkan bisnis tradisional, dan fleksibilitas untuk bekerja dari mana saja dengan koneksi internet. Pelatihan kewirausahaan digital merupakan upaya dalam mewujudkan Indonesia emas di masa mendatang dengan mencetak wirausaha yang mampu beradaptasi di pasar digital. Pelatihan kewirausahaan digital dasar ini melibatkan 75 peserta dan berlangsung selama dua hari di Kota Serang. Harapannya pasca pelatihan, peserta dapat lebih memahami dunia digital dan memiliki daya saing yang lebih baik
Analisis Finansial Dan Daya Saing Usaha Ternak Sapi Sonok Di Wilayah Papabaru Kabupaten Pamekasan
Get PDFPerkembangan sapi madura di Kawasan Papabaru Kabupaten Pamekasan dalam lima tahun terakhir menunjukkan pertumbuhan positif. Sentra sapi sonok merupakan wilayah dengan performan sapi madura unggul. Sentra ini memberikan sumbangsih untuk meningkatkan ketersediaan, kelestarian, dan menjaga kemurnian sapi Madura. Penelitian ini menggunakan metode survei dengan teknik purposive sampling yang digunakan dalam menentukan daerah penelitian berdasarkan kriteria yang memiliki populasi ternak sapi potong. Penentuan responden berdasarkan pendekatan snowball sampling atau melalui proses rujukan berlanjut (bola salju) yang memiliki rantai nilai sampai jumlah memenuhi syarat dapat diterima sebesar 100 responden. dikumpulkan yang terdiri dari peternak sapi sonok pada 4 Kecamatan di Wilayah Utara yaitu Wilayah Papabaru Kabupaten Pamekasan dengan responden yang berjumlah 100 peternak. Analisis dilakukan menggunakan analisis biaya produksi, analisis penerimaan, analisis pendapatan, analisis finansial, dan analisis daya saing, serta penjelasan keunggulan kompetitif dan koperatif antara sapi sonok dengan sapi potong
Sistem Pemasaran dan Pendapatan Peternak Ayam Broiler
Get PDFAyam broiler memiliki keunggulan dalam hal produksi daging, dimana dapat dipotong pada umur 6 sampai 8 minggu dengan berat badan antara 1,4 kg sampai 2,0 kg atau setelah mencapai berat rata-rata 1,7 kg. keuntungan yang diperoleh peternak ayam Broiler (pedaging) merupakan hasil dari penjualan ternak dikurangi dengan biaya-biaya yang dikeluarkan selama masa produksi. pemilihan saluran pemasaran atau distribusi akan menentukan harga yang diterima konsumen. Metode penelitian yang digunakan adalah. Metode penelitian Kualitatif dan juga dengan R/C ratio. Hasil penelitian menunjukkan Pendapatan usaha peternak ayam broiler di Desa Kaduara Barat adalah sebesar Rp. 9.860.070 yang di peroleh dari TR-TC. Setelah menggunakan rumus R/C rata-rata pendapatan peternak ayam broiler di Desa Kaduara sebesar 1,24 artinya melebihi dari angka 1 yang merupakan titik impas dalam sebuah usaha, maka dari pada itu peternakan ayam broiler di Desa Kaduara Barat tersebut efisien dan layak untuk diteruskan. Sedangkan saluran pemasaran terdapat dua Saluran Pemasaran Pertama yaitu dari Peternak sampai Distributor sampai Konsumen dan Saluran Pemasaran yang Kedua yaitu dari Peternak sampai Tengkulak sampai Konsumen. Selisih harga pada saluran pertama sebesar Rp. 8.000 dan untuk selisih saluran kedua sebesar Rp. 9.000
Strategi Bppkad Kota Kediri Untuk Meningkatkan Kesadaran Wajib Pajak Dalam Pembayaran Pbb-P2 Di Kota Kediri
Get PDFABSTRAK
Pajak Bumi dan Bangunan (PBB) merupakan salah satu sumber pendapatan utama daerah yang membutuhkan tingkat kepatuhan wajib pajak yang tinggi. Penelitian ini bertujuan untuk menganalisis dampak sosialisasi melalui mobil keliling atau yang disebut mobil ledang yang dilakukan oleh Badan Pendapatan Pengelola Keuangan dan Aset Daerah (BPPKAD) Kota Kediri terhadap kesadaran wajib pajak. Penelitian menggunakan metode deskriptif kuantitatif dengan data yang dikumpulkan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan adanya peningkatan jumlah wajib pajak dan penerimaan PBB setelah pelaksanaan sosialisasi mobil ledang. Kesimpulan ini memperlihatkan pentingnya inovasi dalam pelayanan publik untuk meningkatkan kepatuhan wajib pajak.
Kata Kunci: Pajak Bumi dan Bangunan, Sosialisasi, Mobil Keliling, BPPKAD, Kesadaran Wajib Pajak
ABSTRACT
Land and Building Tax (PBB) is one of the main sources of regional income that requires a high level of taxpayer compliance. This study aims to analyze the impact of socialization through mobile outreach or what is called a mobile ledang conducted by the Regional Revenue, Financial Management, and Asset Agency (BPPKAD) of Kediri City on taxpayer awareness. The research uses a quantitative descriptive method with data collected through interviews and documentation. The research results show an increase in the number of taxpayers and PBB revenue after the implementation of the mobile socialization. This conclusion highlights the importance of innovation in public services to enhance taxpayer compliance. Keywords: Land and Building Tax, Socialization, Mobile Unit, BPPKAD, Taxpayer Awarenes
Analisis Penerapan Digitalisasi Pelaporan Spt 21 Untuk Meningkatkan Kepatuhan Wajib Pajak
Get PDFPajak merupakan kontribusi wajib rakyat kepada negara yang tidak bersifat balas jasa langsung. Pembayaran pajak tidak hanya mencerminkan kepatuhan hukum, tetapi juga perwujudan tanggung jawab sosial warga negara dalam membiayai kebutuhan publik dan pembangunan. Untuk memudahkan wajib pajak dalam memenuhi kewajiban perpajakannya, pemerintah memberlakukan sistem digitalisasi sistem administrasi perpajakan. Sistem ini juga dibuat untuk mengikuti perkembangan teknologi di era modernisasi saat ini. Penelitian ini bertujuan untuk menganalisis penerapan digitalisasi pelaporan SPT PPh Pasal 21 dalam sistem perpajakan di Indonesia. Metode yang digunakan adalah literature review dengan menganalisis artikel penelitan. Hasil penelitian menunjukkan bahwa digitalisasi sistem administrasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak, namun faktor lain yang mendukung seperti penegtahuan perpajakan dan kesadaran wajib pajak juga perlu ditingkatkan kembali.
Kata Kunci: Digitalisasi Perpajakan, Surat Pemberitahuan Tahunan, Kesadaran Wajib Pajak
 
PERANAN KONSORSIUM BAKTERI ENDOFIT PADA KARAKTER PERAKARAN DAN HASIL PADI PADA BERBAGAI DOSIS NITROGEN DAN PHOSPHOR DI LAHAN SUBOPTIMAL TADAH HUJAN
Get PDFRice (Oryza sativa L.) is a vital food crop in Indonesia's economy. It is grown in both irrigated and rainfed rice fields. However, rainfed rice fields have low nutrient content, requiring significant fertilization. To reduce reliance on chemical fertilizers, agricultural technological advancements are necessary, including the use of endophytic bacteria. The research aimed to assess the impact of an endophytic bacterial consortium on rice rooting and yield under various nitrogen and phosphorus doses in suboptimal rainfed land. The study was conducted in Demangan Village, Sambi District, Boyolali Regency, from March 2023 to June 2023, using a factorial Complete Group Design. The research consisted of two factors , each repeated three times. The first factor was nitrogen fertilizer, with four levels: no urea, 100 kg/ha urea, 200 kg/ha urea, and 300 kg/ha urea. The second factor iwas phosphorus fertilizer, with four levels,: no phosphorus, 80 kg/ha phosphorus, 160 kg/ha phosphorus, and 240 kg/ha phosphorus. The observed parameters included fresh root weight, dry root weight, root volume, root length, root diameter, root surface area, weight of 1000 grains, grain weight per plant, and grain weight per plot. The results revealed no significant effects of nitrogen, doses, phosphorus doses, or interactions between nitrogen and phosphorus doses on any of the observed parameters. In conclusion, the application of an endophytic bacterial consortium can reduce the need for nitrogen and phosphorus fertilizers in rainfed rice fields