Jurnal Online Universitas Katolik Parahyangan / Parahyangan Catholic University Journal
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Dampak Realokasi Dana Desa Selama Pandemi Covid-19 Terhadap Kinerja Desa : Analisis Data Kabupaten
No full textKetika pandemi COVID-19 pemerintah menetapkan Peraturan Presiden Nomor 104 Tahun 2021 dengan mengalihkan Dana Desa untuk penanggulangan COVID-19. Penelitian ini bertujuan untuk mengidentivikasi apakah realokasi Dana Desa berkontribusi terhadap penurunan pengaruh Dana Desa pada kinerja desa. Penelitian ini juga mengaitkan apakah tingkat keparahan COVID-19 berdampak pada penurunan kinerja desa. Data yang digunakan data panel tahunan 416 kabupaten pada periode 2018 - 2021. Dengan menggunakan metode Panel Least Squares (PLS), penelitian ini mengungkapkan bahwa realokasi dana desa menyebabkan penurunan pengaruh Dana Desa terhadap kinerja desa
STUDI DESKRIPTIF MENGENAI PENGETAHUAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERKAIT PAJAK PENGHASILAN PADA TIGA UMKM INDUSTRI MAKANAN DI KOTA BANDUNG
No full textTax is one of the main revenue source elements used for the benefit of a country. Most of the state revenue from taxes comes from income tax. One of the tax subjects that has the potential to make a significant contribution to tax revenue is the tax subject that runs Micro, Small and Medium Enterprises (MSMEs). In reality, this is not easy due to the possibility of various interpretations of taxation aspects among MSME actors, such as the low level of knowledge of tax obligations. There are many MSME actors who still pay little attention and are negligent towards tax obligations. The research method used in this research is descriptive qualitative. Primary data was collected using structured interview techniques. The object of this research is taxation knowledge and taxpayer compliance. The results of this study indicate that one MSME does not have comprehensive knowledge of the Income Tax obligations that must be fulfilled, while the two MSMEs show comprehensive knowledge of these obligations. The three MSMEs cannot be categorized as compliant taxpayers because they do not meet formal and material compliance
PENETAPAN PENGAMPUAN UNTUK PENGURUSAN HARTA DAN PERALIHAN HAK ATAS TANAH OLEH HAKIM PENGADILAN AGAMA
No full textThis paper analyzes legal reasoning employed by the Religious Court in adjudicating guardianship cases concerning asset management and the transfer of land rights. The research adopts both normative and empirical methods by examining Religious Court regulations on guardianship and conducting interviews with representatives of TASPEN Corp., the Land Office, and Land Deed Officials. The findings show that in certain cases the Court rejected guardianship applications on the grounds that such matters did not fall within the absolute jurisdiction of the Religious Court. In these decisions, judges relied on grammatical interpretation and the argumentum a contrario method of legal reasoning. Conversely, in cases where guardianship was granted, judges based their decisions on Book II of the Supreme Court Guidelines, the principle of Islamic personality, and analogical reasoning, employing various methods of legal interpretation, including authentic, extensive, and systematic interpretation. The study further finds that Religious Court guardianship decisions have legal implications for salary and pension management at TASPEN Corp. However, such decisions do not affect the transfer of land rights unless the Court’s ruling expressly grants permission to the guardian to carry out the transfer
PENGARUH KUALITAS PRODUK TERHADAP NIAT MEMBELI ULANG PRODUK WHITELAB SKINCARE
No full textThe growth of the beauty business sector has driven the emergence of various new companies, one of which is Whitelab, established in 2020 and producing a range of skincare products. This study aims to examine the effect of product quality on consumers repurchase intention of Whitelab skincare products. The research employed a quantitative method with data collected through questionnaires and literature review. The study involved 100 respondents who had purchased and used Whitelab products within the past six months, using purposive sampling techniques. The results indicate that product quality has a significant influence on consumers repurchase intention, contributing 72.9%. These findings highlight that product quality is a crucial factor for companies to consider in order to enhance customer loyalty and maintain competitiveness amid the intense rivalry in the skincare industry
PENILAIAN KELENGKAPAN PENGUNGKAPAN ASPEK SOSIAL BERDASARKAN GRI STANDARD 400 ATAS LAPORAN BERKELANJUTAN PT. UNILEVER INDONESIA TBK. TAHUN 2019-2023
No full textAs a company, regulations mandate reporting in the form of sustainability reports. Unilever Indonesia is required to report on Economic, Social, and Environmental components as part of its sustainability reporting. The company is obligated to report on social components within the GRI 400 framework since 2016. GRI 400 comprises four components: labor practices and decent work, human rights, society, and product responsibility. The research method employed in this study is qualitative research, specifically document analysis. The data used are secondary data obtained directly from Unilever\u27s officially published sustainability reports annually from 2019 to 2023. In measurement, these aspects are evaluated using the GRI 400 scoring system, assigning points based on criteria, and subsequently analyzed using the Sustainability Disclosure Report Index (SRDI). From the research findings, it was discovered that PT. Unilever Indonesia demonstrated improvement in reporting GRI 400 from 2019 to 2023. The Labor Practices and Decent Work component had the highest average reporting at 38.43%. Human Rights (HR) had the lowest average reporting at 15.03%, while Product Responsibility averaged 15.64%, and Society averaged 16.67%. It is recommended that PT. Unilever Indonesia enhance its Human Rights (HR) aspect and maintain it.
The Resilience of Russia\u27s Oil and Gas Exports Against International Sanctions (2022–2023)
No full textRussia faced embargo sanctions from the United States, the European Union and its allies during the Russia-Ukraine War that lasted more than a year. The embargo sanctions were mainly imposed on Russia\u27s oil and gas exports, which provide Russia with its biggest revenue and ensure its military operations in Ukraine. However, the embargo sanctions did not effectively pressure Russia economically to change its military actions in Ukraine. Instead, Russia\u27s oil and gas exports experienced a resilience that continued to ensure its military operations in Ukraine. This article discusses the resilience and relevance of Russia’s oil and gas exports to continuation of Russia\u27s military operations toward Ukraine in February 2022 until October 2023 period. Russia’s military operations to Ukraine has been going more than one year despite the economic embargo sanctions imposed on Russia by the United States, the Europe Union, and their allies. While facing sanctions from the “majority of the world”, Russia\u27s energy and economy is still resilient and ensured the continuity of the military operations. This article examines the dynamics of Russia’s energy export, specifically oil and gas, which have resilience from sanctions and embargoes, also the relevance to fund the military operations. This qualitative article is a contemporary historical study that also uses energy geopolitics approaches from Yu and Dai (2012), and political economy. Sources of data for the analysis of this article were collected from news media, statistical data, and reports of Russian and European petroleum agencies, which revealed that Russia\u27s oil and gas exports fluctuated, making Russia\u27s continuing involvement in the Russia-Ukraine conflict as well as its resilience during the embargo from its political opponents
Permintaan Uang dengan Mempertimbangkan Endogenous Money di Indonesia
No full textDalam penelitian ini penulis bertujuan untuk melihat sisi endogenous money pada money demand di Indonesia. Terdapat perbedaan dari ekonomi yang memiliki endogenous money dengan yang tidak berdasarkan dari pemenuhan permintaan uang dari kredit. Kami memakai OLS dan menemukan bahwa di Indonesia tidak terdapat endogenous money dikarenakan peraturan perbankan. Penelitian ini juga menunjukkan model money demand yang sudah disederhanakan agar dapat diregresikan. Penelitian ini memiliki implikasi dari periode waktu hingga kurangnya tinjauan literatur.
 
Kebijakan Moneter dan Makroprudensial dalam Pengelolaan Risiko dan Distribusi Kredit: Meta-Analisis Studi di Indonesia
No full textPenelitian ini menyimpulkan bahwa efektivitas kebijakan moneter dan makroprudensial dalam mengelola risiko dan distribusi kredit sangat dipengaruhi oleh konteks penerapan dan sinergi antar instrumen kebijakan. Studi ini menggunakan pendekatan meta-analisis terhadap sejumlah penelitian empiris di Indonesia yang mengevaluasi pengaruh suku bunga, rasio pinjaman terhadap nilai agunan, kewajiban cadangan minimum, dan rasio intermediasi terhadap stabilitas sistem keuangan. Hasil menunjukkan bahwa instrumen makroprudensial cenderung bersifat countercyclical dan lebih konsisten dalam menekan risiko kredit. Penelitian ini berkontribusi dalam menyediakan sintesis kebijakan berbasis bukti dan merekomendasikan penguatan koordinasi antar lembaga serta eksplorasi instrumen baru yang adaptif terhadap dinamika sektor keuangan
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM INDUSTRI MAKANAN OLAHAN DI BEI PERIODE 2018- 2022
No full textStocks are a popular financial instrument traded in the capital market because they can generate promising returns with relatively small capital. However, every investment carries its own risks. Therefore, investors need to conduct fundamental or technical analysis in making investment decisions. Several factors can influence stock returns, such as profitability and dividend policy. This study examines the influence of profitability (return on equity) and dividend policy (dividend payout ratio) on stock returns in the processed food industry listed on the IDX from 2018-2022. The method used is hypothetico-deductive with a total sample of 10 companies selected using purposive sampling and secondary data obtained from financial reports. This study uses Eviews 12 Lite SV to analyze the data. The results show that profitability has a partial positive effect on stock returns, while dividend policy does not have a partial effect on stock returns. Simultaneously, profitability and dividend policy have an effect on stock returns by 20.95%. This study recommends further research with a broader sample and additional variables to provide a more representative picture.
ANALISIS TAX REVIEW ATAS PPH DA PPN DALAM UPAYA MEMINIMALISIR SANKSI PERPAJAKAN DALAM PEMENUHAN KEWAJIBAN PERPAJAKAN (STUDI KASUS PADA CV.PKM TAHUN 2023)
No full textABSTRACT In recent years, the Indonesian government has been experiencing quite serious problems. The problem faced by the Indonesian government is the existence of a deficit from the realization of state revenue collection from the tax sector. Therefore, the research will focus on conducting a tax review of tax obligations carried out by one of the companies in Indonesia engaged in the production of clothing and the like. Tax review will be seen from how the company as a Taxpayer complies with the applicable tax regulations in Indonesia. In the end, it will be determined whether the company is tax-compliant or not which results in the company being sanctioned. In conducting research on tax compliance, it will be carried out by looking at tax documents owned by the company. The result of this study is that the company cannot be said to be a compliant taxpayer and has the possibility of being sanctioned in the form of interest and also fines that must be paid by the company. This study suggests that companies be more careful in calculating and reporting so that they can avoid interest and fines