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Analisis Peningkatan Kualitas Layanan Dengan Metode Servqual Dan QFD (Studi Kasus : Koperasi Delta Sari Sidoarjo)
Get PDFSalah satu peran penting koperasi di Indonesia adalah membangun perekonomian masyarakat termasuk didalamnya
lembaga maupun anggotanya. Peranan koperasi saat ini semakin berkembang di masyarakat diantaranya adalah Koperasi
Wanita. Keberadaan dan keberhasilan Koperasi Wanita (KOPWAN) tidak dapat dilepaskan dari konsep kepercayaan
anggota kepada Pengurus dan sebaliknya. Kopwan Delta Sari Sidoarjo salah satu koperasi yang berada di kabupaten
Sidoarjo yang bermitra usaha dengan Tim Penggerak PKK Sidoarjo maupun Dharma Wanita Persatuan Sidoarjo. Namun
ditengah-tengah usaha tersebut Kopwan Delta Sari dihadapkan dengan permasalahan dimana banyak terjadi keluhan dari
pelanggan tentang kualitas layanan yang diberikan koperasi. Keluhan pelanggan disertai dengan adanya penurunan
penjualan di unit pertokoan dapat menjadi indikasi terjadinya permasalahan yang penting yang harus diteliti. Sehingga
menyebabkan terjadi penurunan kualitas. Hal ini menjadi dasar untuk membuat suatu strategi peningkatan kualitas layanan
sehingga dapat meningkatkan performansi Koperasi. Selanjutnya akan dijadikan sebagai rekomendasi dalam program kerja
yang akan dilakukan secara berkesinambungan oleh KOPWAN Delta Sari Sidoarjo. Tujuan penelitian ini adalah untuk
mengetahui kualitas layanan KOPWAN Delta Sari Sidoarjo. Melalui perbaikan kualitas menggunakan metode Servqual dan
QFD ditemukan 20 respon teknis yang dapat memberikan kontribusi penigkatan kepuasan pelanggan
Pengaruh Aset Tidak Berwujud, Debt Covenant dan Kepemilikan Asing Terhadap Transfer pricing pada Perusahaan manufaktur yang Terdaftar di BEI Periode 2018-2020
Get PDFThe problem in this study is that the difference in tax rates in several countries is an opportunity for multinational companies to practice transfer pricing. In meeting the needs or interests of management to increase company profits as much as possible, management will try to avoid taxes. Transfer pricing is a company policy in determining transaction prices between divisional members in multinational companies, which makes it easier for companies to adjust internal prices for traded goods, services, and intangible assets so as not to create prices that are too low or too high. The population in this study were 174 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was 58 companies using purposive sampling method, with the type of quantitative research. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis technique used is descriptive statistical analysis and multiple linear analysis with the help of SPSS 23. The independent variables used are intangible assets, debt covenants and foreign ownership. Based on the results of this study, simultaneously intangible assets, debt covenants and foreign ownership affect transfer pricing. Meanwhile, partially intangible assets and debt covenants have a significant effect on the company's decision to apply transfer pricing, while foreign ownership has no influence on the implementation of transfer pricing. Intangible assets are one of the assets that are difficult to detect and easily transferred by the company to its subsidiaries or to companies that have close relationships with the company. The convenience of multinational companies to transfer intangible assets will increase the enthusiasm of company managers to carry out transfer pricing actions. Researchers advise investors and potential investors in manufacturing sector companies listed on the IDX to be more selective in making decisions to invest and consider the risks that will be faced because in this study it can be seen that the intangible asset variable has a significant effect on transfer pricing decisions
Influence Covid-19 On Receiving Donations And Management In Non-Profit Institutions
Get PDFNon-profit institutions, even if they are religious institutions, cannot be separated from finances, how they earn and how they are managed. This research is a qualitative research with a case study approach. Data obtained through observation, interviews, and documentation. This research tries to dissect how the Catholic Church in West Surabaya Diocese of Surabaya Diocese struggles to manage finances during the co-19 pandemic. There are two issues in this research, namely whether the Covid-19 pandemic has had an impact on the collection income of the Catholic Church and on the impact that has arisen on the income of church collections during the Covid-19 pandemic, and how the Catholic Church has financed its activities. The results of the study revealed that only at the beginning of the pandemic, some churches experienced ups and downs in their collection income, but after getting used to it; the collection income became stable again. In financing its activities, namely routine activities, programs, worship, and charities, all the Church manages from the finances of the congregation's collections and donations. During this pandemic, the Catholic Church of the West Surabaya Diocese of the Surabaya Diocese did not raise funds. The pure church only accepts congregational collections and donations from its own congregation
Pendampingan Penyusunan Produk Hukum Daerah Tentang Retribusi Pelayanan Persampahan Pemerintah Kabupaten Lumajang
No full textKondisi kesehatan warga negara Indonesia telah dijamin oleh Konstitusi Negara Indonesia. Jaminan konstitusi tersebut
memberikan amanat bahwa negara wajib memberikan layanan public kepada warganya. Salah satu layanan public kepada warga negara agar tetap memiliki kondisi kesehatan yang baik melalui kewenangan pelayanan pengelolaan persampahan. Terjadi perubahan paradigma setelah diterbitkannya UU No. 18 Tahun 2008 tentang Pengelolaan Sampah, dimana pengelolaan sampah tidak lagi menjadi tugas dan tanggung jawab Pemerintah Daerah, namun juga menjadi kewajiban masyarakat. Keterlibatan masyarakat dalam pengelolaan persampahan tersebut termasuk dalam bentuk retribusi untuk mendukung pengelolaan persampahan. Pelibatan masyarakat untuk berkontribusi dalam pengelolaan persampahan dalam bentuk retribusi pelayanan persampahan perlu didukung produk hukum daerah sebagai landasan hukum untuk pemungutan retribusi tersebut. Dalam rangka ikut berpartisipasi dalam pembangunan di wilayah Kabupaten Lumajang, khususnya dalam penyusunan produk hukum berupa Peraturan Daerah tentang Retribusi Pelayanan Persampahan pada tahun 2021 diselenggarakan pengabdian kepada masyarakat berupa kegiatan pendampingan penyusun Naskah Akademik dan Draft Ranperda Retribusi Pelayanan Persampahan Kabupaten Lumajang. Kegiatan pendampingan dilakukan dengan mempergunakan metode diskusi kelompok terfokus dan asistensi penyusunan produk hukum. Dengan pelaksanaan kegiatan pendampingan ini, pada akhir tahun 2021 telah tersusun Naskah Akademik dan Draft Ranperda Retribusi Pelayanan Persampahan
Penerapan Prinsip Noodweer dalam Kasus Anak Yang Berperkara Dengan Hukum Melalui Sistem Peradilan Pidana Anak
Get PDFChildren who have litigation with the law do not have a significant difference with adults who have litigation with the law. what makes a difference when a child has litigation with the law is in the justice system he is living in. The term child in the SPPA Law is associated with a child who has a conflict with a violation of the law, where the violation of the law is oriented towards the area of children and this is not indicated by the child perpetrator, but addressed to child victims and child witnesses who are legally protected. In a criminal act committed by a child, he is not necessarily spared or free from criminal prosecution. Against him is referred to as a child who is in litigation with the law. set. Whoever commits an act of forced defense for himself or for another person, honor, decency or property for himself or for another person, because there is an attack or threat of attack that is very close at that time which is against the law. So the forced defense carried out by children who are involved with the law will be considered according to the law of forced defense and the criminal law system of children
The Determinants of Real Earnings Management
Get PDFThis study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange. Purposive sampling techniques are employed, with a new sample of observational data from the manufacturing company for the period 2019-2021. The results indicate that firm size, financial distress, and profitability positively affect real earnings management
The role of Ethiopian women in agriculture and related sectors: a case study of Oda Dawt kebele
Get PDFPentingnya metodologi penelitian dalam pastoral berbasis data di keuskupan Surabaya
Get PDFThe background of the community service program is to provide awareness for young priests in the Surabaya Diocese about the importance of data. Data is an important thing that can be used as a basis for decision making. Therefore, it is necessary to provide an understanding of a data and how to read the data. The methods used in this community service are 1) teaching about research methodology, and 2) training in data processing and reading data using the Statistical Package for the Social Sciences (SPSS) and Structural Equation Modeling (SEM). The result of this community service program is that young priests in the Surabaya Diocese become more aware, understand, and can make
decisions based on data so that they are able to carry out data-based parish
services
Kerokan and Benefits Provided In Maintaining Health Level During Pandemic
Get PDFScraping is one of the oldest traditional medical methods. Scraping is one of the Chinese Medicine Techniques. Scrapings are known and used in various regions of Asia. Scrapings are considered to have benefits for maintaining a healthy body, increasing immunity against disease, and preventing disease entry into the body. This study aimed
to examine the benefits of scrapings on health in preventing disease, maintaining body stability, and curing illness. The benefits of this research are the development of science in the health sector. The research method used is a qualitative method with a literature study approach. The results showed that scrapings could increase antioxidants and boost the body's immune system as long as scrapings are carried out according to the correct principles and methods. Scraping has a good impact on maintaining the level of public health during a pandemic because, during a pandemic, access to health facilities is very much restricted, so alternative self�medication becomes an essential thing to do. It can be concluded that scraping is a treatment technique that deserves to be studied and applied to maintain health in everyday life
Evaluasi Penerimaan Pajak Bumi dan Bangunan (PBB) Selama Pandemic Covid-19 pada Kecamatan Taman di Sidoarjo
Get PDFPenelitian ini bertujuan untuk mengetahui seberapa besar efektifitas penerimaan pajak bumi dan bangunan yang diterapkan oleh Kecamatan Taman, Sidoarjo.Pengumpulan data dilalui melalui wawancara dan kuisioner, metode peneliti yang digunakan, yaitu metode kualitatif dengan menggunakan data primer yang diperoleh dari hasil wawancara dan kuisioner sedangkan data sekunder diperoleh dari data realisasi pajak pada Kecamatan Taman.
Pada tahun 2020-2021 virus covid-19 yang menyebar di Indonesia mempengaruhi pendapatan para wajib pajak dan mempengaruhi pembayaran PBB.Saat pandemi covid-19, target yang ditetapkan oleh DJP ternyata tidak terpenuhi karena banyaknya pengurangan tenaga kerja yang mengakibatkan target menurun.Metode untuk meningkatkan kembali pemungutan PBB telah dilakukan dengan penyuluhan, memperbaiki pelayanan, memperketat pemeriksaan terhadap wajib pajak.
Dari hasil penelitian diketahui bahwa terdapat penurunan target PBB selama pandemic covid-19 dan perangkat yang bersangkutan telah mengoptimalkan untuk pemungutan PBB di Kecamatan Taman. Selanjutnya penerapan mekanisme pajak yang optimal akan menunjang sistem dan prosedur pemungutan pajak yang lebih baik dan mengarah pada optimalnya penerimaan pajak