ACCRUALS (Accounting Research Journal of Sutaatmadja)
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ANALYSIS OF DIFFERENCES IN VEHICLE LOAN SYSTEM BETWEEN SHARIA PAWNSHOPS AND SHARIA BANKS
Get PDFCredit loans today are very useful for the community to make it easier to get what they need quickly and safely, this research is related to this. The purpose of this study is to find out how the terms and mechanisms of motor vehicle credit loans between Sharia Pawnshops and Sharia Banks are. This study uses a descriptive method with analytical methods namely is qualitative data, conducting interviews, observations and searches from the websites of related business entities. The object of this research is the Islamic Pawnshop and Bank Syariah Indonesia (BSI). The results of this study indicate that there is no big difference between the two, the difference is only based on the down payment, rates and fees, term and technical installment payments. The results of this study can be used by the public or customers who want to make a motor vehicle loan
SUPPLY CHAIN TRACKABILITY SYSTEM FOR FOOD SAFETY OF HALAL PRODUCTS BASED ON HACCP AND SCOR METHODS (Case Study on Aitamie Non-Gluten Dry Noodle Products)
Get PDFThis study aims to determine the traceability and security systems that exist in the product supply chain for Youngsters SMEs, as well as to find out how the traceability system in the supply chain for food safety for halal products in companies uses the HACCP and SCOR methods. The method used is Hazard Analysis Critical Control Point (HACCP) and Supply Chain Operation Reference (SCOR) with weighting using the AHP method. The results showed that there were 4 stages of the process which were critical points, namely, the process of steaming the dough, molding the dough, drying and packaging. Therefore, it is necessary to record the steaming time which is monitored by the production department, keep the dough not too wide, only using one heater with an initial temperature of 55ºC and 45ºC for the blower on the extruder machine to prevent overheating, for the drying process, it is necessary to do 2 stages. drying process, using a waring cloth as a tray cover when drying outside the room, and periodically checking the tray position. For the packaging process, corrective action takes the form of using silica gel and manually minimizing the air space in the package. The results of measuring slot deposit 5000 supply chain performance using the SCOR method show that the greatest weight is the responsiveness dimension, which means that for SMEs the most important thing in the SME supply chain is responsiveness, of the 45 KPIs there are 32 validated KPIs. Overall, the supply chain performance value is 75.30, which means it is in the good or good category. However, of the 32 KPIs, it is known that there are 11 KPIs that require improvements with average and marginal performance, namely, Perfect order fulfillment (POF), Delivery performance to customer commit day, Order fulfillment cycle time, Source cycle time, Fillrate by line item, Supply Source chain flexibility and adaptability, Currenton hand inventory, forecast accuracy, make flexibility, Cost to make, cash to cash cycle time
THE EFFECT OF TAX SERVICE QUALITY, TAX SANCTIONS, TAXPAYER AWARENESS AND THE USE OF TAX INCENTIVES ON TAX COMPLIANCE (Case Study on MSME Taxpayers in Subang District)
No full textThis study aims to determine the effect of tax service quality, tax sanctions, taxpayer awareness and the use of tax incentives on tax compliance with a case study on MSME taxpayers in Subang Regency.
This study uses quantitative methods using primary data. Data collection techniques used questionnaires that were distributed online and offline. The population in this study are taxpayers who have MSME businesses located in Subang Regency. The sampling technique used was non- probability sampling using accidental sampling procedure with a total of 103 respondents. The data test analysis technique in this study uses data quality analysis consisting of validity and reliability tests, logistic regression tests, hypothesis testing using the Wald test (partial t test) and the Omnibus test of model coefficient (simultaneous f test).
The results show that simultaneously the quality of tax services, tax sanctions, and taxpayer awareness have no significant effect on tax compliance. The use of tax incentives has a significant effect on tax compliance. However, simultaneously the quality of tax services, tax sanctions, taxpayer awareness and the use of tax incentives can simultaneously affect tax compliance
THE EFFECT OF ONLINE TAX SERVICES ON TAX COMPLIANCE
Get PDFThe purpose of this study was to determine and analyse the effect of the application of online tax services on taxpayer compliance in Subang Regency. The data in this study were obtained from questionnaires as primary data distributed to taxpayers registered at KPP Pratama Subang. The population of this study were individual taxpayers registered as taxpayers at the Subang Primary Tax Office. The number of samples used in this study were 30 respondents. The data collection technique in this study used purposive sampling technique.
The analysis technique uses linear regression analysis with a significance level of 5%. The results of this study indicate that the application of online tax services has an influence on taxpayer compliance in Subang Regency
THE EFFECT OF SHARIA ACCOUNTING KNOWLEDGE, RELIGIUSITY, STUDENT'S PERCEPTION, MOTIVATION ON STUDENT'S INTEREST IN CAREER IN SHARIA FINANCIAL INSTITUTIONS (Empirical Studies in West Java Accounting Study Program Students)
Get PDFThe rapid development of the business world provides diverse job opportunities for the workforce, especially progress in the sharia business world in Indonesia, of course, it will continue to be accompanied by adequate infrastructure, including experts in the field of sharia business it self. The purpose of this study was to determine the relationship between knowledge of sharia accounting, religiosity, student perceptions and motivation to the interest of accounting students to have a career in sharia institutions. The context in this study is accounting students at universities in West Java. This study uses quantitative research methods using questionnaires. The sample selection used by the researcher is a random sampling technique
This study aims to examine whether there is a relationship between Islamic accounting knowledge, religiosity, student perceptions, and motivation, on student interest in a career in Islamic financial institutions. This research was conducted by examining a sample of 210 students who were in West Java in 2022. The research method used in this study was survey research directly to the field and via whatsap
DAMPAK PANDEMI COVID-19 TERHADAP PENERIMAAN, KEPATUHAN DAN KEBIJAKAN PERPAJAKAN
Get PDFPandemi COVID-19 yang berawal di akhir tahun 2019, telah mengubah begitu banyak aspek kehidupan seluruh dunia, tidak terkecuali di Indonesia. COVID-19 yang melanda dunia memberikan dampak pada perekonomian. Pandemi Corona Virus Disease 2019 (Covid-19) menimbulkan dampak negatif yang besar terhadap aspek ekonomi dan perpajakan. Pertumbuhan ekonomi Indonesia pada kuartal I 2020 hanya sebesar 2,97 persen kemudian menjadi -5,32 persen pada kuartal II 2020. Perlambatan ekonomi meningkatkan potensi kehilangan penerimaan pajak sebagai sumber utama pendapatan negara. Penelitian ini mencoba melihat dampak yang disebabkan oleh pandemi COVID-19 pada aktivitas perpajakan di Indonesia telah menyebabkan penurunan terhadap penerimaan pajak. Berdasarkan hasil penelitian, dampak pandemi COVID-19 telah menyebabkan penurunan penerimaan pajak yang cukup signifikan. Menghadapi pandemi ini, Indonesia memberlakukan beberapa kebijakan perpajakan, seperti Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan Dalam Rangka Penanganan Corona Virus Disease 2019 (Covid-19), dan Peraturan Menteri Keuangan. Nomor Peraturan Keuangan 23, 28, 29, dan 44 (https://www.pajak.go.id)
THE EFFECT OF PERSONAL ENGINEERING ABILITY, TRAINING AND EDUCATION, UTILIZATION OF TECHNOLOGY, AND WORK EXPERIENCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS
Get PDFThis study aims to determine whether there is an influence of personal technical ability, training and education, the use of technology, and work experience on the effectiveness of the accounting information system. The data used in this study is primary data by distributing questionnaires in the form of google forms and questionnaires. The method used in sampling is a non-probability sampling method with purposive sampling technique and the number of samples in this study were 115 respondents, who were employees of the Yogya Group in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing.
The results of this study indicate that the variables of training and education, and the use of technology have a positive effect on the effectiveness of accounting information systems. While the variables of personal technical ability and work experience have no effect on the effectiveness of accounting information systems
PRODUCT INNOVATION ANALYSIS FOR DEVELOPING COMPETITIVE ADVANTAGE
Get PDFThis study aims to analyze the product innovation process carried out by several coffee Micro, Small and Medium Enterprises (MSME)in developing competitive advantage. The research method used is a qualitative method using a descriptive approach. The data analyzed are the results of interviews with 3 coffee Micro, Small and Medium Enterprises (MSME)owners, 1 employee / barista and 1 customer from one of the coffee Micro, Small and Medium Enterprises (MSME).
The result of this research is that the innovation process carried out by a company can provide added value that is not owned by its competitors, so that it can maintain its competitive advantage. The product innovation process carried out by several Micro, Small and Medium Enterprises (MSME) to maintain their competitive advantage is by conducting several product diversification so that customers do not feel bored with only a static menu. In addition, other innovations can be made by developing derivative products by modifying existing products
SUPPLY CHAIN RISK MANAGEMENT (SCRM) ANALYSIS ON THE SUPPLY CHAIN OF HALAL FOOD PRODUCTS USING SCOR, HORR AND PARETO DIAGRAM METHOD (CASE STUDY ON IBU MIMIN’S CHICKEN SLAUGHTER HOUSE)
Get PDFChicken Slaughterhouse is a chicken slaughterhouse that has a big opportunity to be developed as a business in the future. The people's need for chicken meat continues to increase. Chicken meat as a provider of protein, energy, vitamins and minerals is increasing along with the increasing public awareness of nutritional needs in order to improve the quality of life. Halal Supply Chain Risk Management is one of the most important factors for Muslim consumers, from Chicken Slaughterhouses to markets and food vendors with processed chicken who buy supplies from Ibu Mimin’s Chicken Slaughter House to consumers, both consumers from RPA Ibu Mimin and restaurant consumers. In this study, all activities at Ibu Mimin's Chicken Slaughter House were identified starting from mapping activities, determining risk events, risk agents, calculating Aggregate Risk Potential and risk mitigation measures in the Slaughterhouse supply chain by adopting the SCOR model, namely plan, source, make, deliver, and return and HOR (House of Risk). The results showed that there were 30 risk events and 11 risk sources
INFLUENCE OF TAXPAYER WAGE INCOME, SOCIALIZATION AND INFORMATION QUALITY OF TRIPLE UNTUNG PROGRAM (MASSA PANDEMIC COVID-19) ON COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN SUBANG REGENCY (Case Study on Motor Vehicle Taxpayers in Subang Regency)
Get PDFThis research aims to find out the influence of taxpayer wage income, socialization of triple profit program, quality of triple profit program information on Subang Regency taxpayers.
The research method used in this study is a quantitative method with the number of respondents 200 taxpayers who have registered with the SAMSAT subang regency office. The data processing in this study used SPSS techniques.
The results of this study showed that variable taxpayer wage income had no effect on the compliance of motor vehicle taxpayers, the socialization of th e triple profit program had a positive and significant effect on the compliance of motor vehicle taxpayers, and the quality of triple profit program information had a positive and significant effect on the compliance of motor vehicle taxpayers