E-Journal Politeknik Negeri Samarinda
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Pengaruh Reformasi Perpajakan dalam Undang-Undang Harmonisasi Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Samarinda Ulu
No full textThe growth of MSMEs in the city of Samarinda has increased from year to year, as has the number registered and active at KPP Pratama Samarinda Ulu. However, this is inversely proportional to the percentage of MSME compliance which is actually decreasing. This research aims to analyze and prove the influence of MSME PPh Rates, Tax Sanctions, and Voluntary Disclosure Programs on taxpayer compliance. The type of research used is quantitative. Data collection was carried out using a questionnaire which was distributed directly to 104 MSME respondents. The analysis technique used is multiple linear regression and data analysis using SPSS version 26.
The results of this research state that UMKM PPh Rates and Tax Sanctions have a positive and significant effect on UMKM Taxpayer Compliance at KPP Pratama Samarinda Ulu, while the Voluntary Disclosure Program does not. influence on Taxpayer Compliance at KPP Pratama Samarinda Ulu
Dampak Penggunaan Sistem Informasi Daerah terhadap Pengelolaan Keuangan Daerah
No full textThe main objective of this study is to evaluate the impact of the significance of using the Regional Financial Information System (SIKD) on improving efficiency, accountability, and transparency in regional financial management. In addition, this research will also identify barriers and risks faced in the implementation of SIKD and provide policy recommendations for optimizing the use of SIKD. The novelty of this research This research makes a significant contribution in the areas of; all exogenous variables have a positive and significant effect on endogenous variables, except for the KPD3 variable, which has no effect on the KPKD6 variable.Method: This research uses a quantitative approach, with the Partial Least Squares Model (PLS) model. PLS-SEM. The number of respondents used in the study were 611 respondents, and they worked according to their respective fields. Findings: Exogenous variables such as HR training, technology support, leadership commitment, and compliance with regulations have a positive and significant effect on endogenous variables, namely the quality of regional financial information systems. The quality of local financial information systems, as a mediating variable, also has a positive and significant relationship with the quality of public sector financial management. The local leadership commitment variable only has an indirect effect on the quality of public sector financial management through the mediating variable. Conclusion: This study has broad implications in efforts to eradicate corruption in Indonesia, especially at the regional level
Analisis Determinan Pengaruh Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Samsat Kutai Kartanegara
No full textAnalisis Determinan Pengaruh Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor” Penelitian ini bertujuan untuk menganalisis pengaruh Kesadaran Wajib Pajak, Tingkat Penghasilan, Sanksi Perpajakan, dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor SAMSAT Kabupaten Kutai Kartanegara. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Populasi dalam penelitian ini adalah seluruh wajib pajak kendaraan bermotor yang terdaftar sebanyak 586.460 objek pajak, dengan jumlah sampel sebanyak 400 responden yang dipilih dengan menggunakan metode purposive sampling. Analisis data dilakukan dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Kesadaran Wajib Pajak dan Sanksi Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor. Sementara itu, variabel Tingkat Penghasilan dan Pelayanan Fiskus tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor. Temuan ini mengindikasikan bahwa upaya peningkatan kepatuhan wajib pajak dapat difokuskan pada peningkatan kesadaran dan penegakan sanksi perpajakan. Upaya peningkatan kesadaran untuk wajib pajak dapat ditempuh dengan sosialisasi Pajak Kendaraan Bermotor yang dilakukan rutin setiap bulan melalui media off line dan online. Penegakan sanksi perpajakan dilakukan dengan memberi sanksi administratif berupa denda yang dikenakan untuk wajib pajak yang tidak melakukan pembayaran Pajak Kendaraan Bermotor sesuai batas waktu yang diberikan
Kegiatan Menumbuhkan Kepedulian Mahasiswa terhadap Kehidupan Masyarakat Pesisir di Wilayah Kabupaten Karawang
Get PDFThe development of concern for remote coastal communities should be applied from a young age to the urban community of Karawang. Therefore, it requires the involvement of stakeholders in the Karawang Regency area, one of which is Universitas Singaperbangsa Karawang, through community service activities that it carries out. This activity involves students who are studying at Universitas Singaperbangsa Karawang. The method of implementing the activity uses the field trip method. The results of this activity benefit the coastal community of Cemarajaya Village, Cibuaya Subdistrict, as well as the students who participate in the activity. Suggestions for this activity in the future involve students from other universities and high school students who live in the urban area of Karawang and can be implemented in various other remote coastal areas of Karawang Regency
Pelatihan Analisa Pulang Pokok Menggunakan Software Excel Dalam Model Pengajaran Fungsi Persamaan Matematika Bisnis
Get PDFPelatihan analisa pulang pokok (Break Even Point) menggunakan software Excel dalam model pengajaran fungsi persamaan matematika bisnis adalah upaya peningkatan kompetensi mahasiswa dalam penerapan konsep bisnis secara praktis. Kegiatan pengabdian masyarakat ini dilaksanakan oleh tim dosen dari Politeknik Negeri Samarinda (POLNES) untuk mahasiswa Sekolah Tinggi Ilmu Ekonomi Nusantara (STIENUS) Sangatta. Tujuan dari pelatihan ini adalah untuk memperkuat pemahaman mahasiswa terkait analisa pulang pokok dan ketrampilan menggunakan Excel dalam model persamaan matematika bisnis yang digunakan dalam analisis bisnis nyata.
Metode pelatihan meliputi penyampaian materi teori dasar Break Even Point, demonstrasi penggunaan fungsi-fungsi Excel untuk menghitung titik impas. Mahasiswa secara aktif mengetengahkan bahan studi kasus bisnis lokal. Mereka mengidentifikasi usaha kecil (UMKM) di sekitar mereka, menentukan berapa unit produk yang harus dijual agar mencapai titik impas. Dengan mengerjakan kasus nyata yang relevan bagi mereka, mahasiswa akan lebih termotivasi untuk memahami konsep BEP serta mengaplikasikan melalui software excel. Dengan demikian mereka melihat aplikasi dimana sebuah konsep dijalankan.
Hasil pelatihan menunjukkan adanya peningkatan signifikan dalam keterampilan mahasiswa, terutama dalam mengintegrasikan teori persamaan matematika dengan aplikasi teknologi spreadsheet untuk keputusan bisnis. Dalam pelatihan ini juga diperoleh konsep dan praktek tentang economies of scale dimana biaya per unit menurun seiring dengan bertambahnya volume produksi.
 
Memajukan Kehidupan Budaya Yang Islami Melalui Naskah Sunda Kuno Para Ulama Terdahulu
Get PDFThe culture that is rooted in the midst of society today is a legacy from the ancestors. One way for the ancestors to preserve the culture is to express their ideas or culture in writing. Ancient Sundanese manuscripts are cultural products of the past, the work of previous scholars who stored intellectual and spiritual wealth full of local wisdom values. Through the analysis of ancient Sundanese manuscripts scattered, both domestically and abroad, it was found that the manuscripts covered various aspects of community life in the past such as politics, economics, socio-culture, and history. The purpose of this service is to introduce ancient Sundanese manuscripts as a cultural heritage of the previous scholars to the women of the Taklim Branch of Aisyiyah Gegerbitung Branch, Sukabumi Regency so that the work of the previous scholars can be a source of inspiration in building a nation based on Islamic values and local wisdom today. The results of this service activity show that people often encounter various types of ancient Sundanese manuscripts in their daily lives, but do not realize how important these manuscripts are. Therefore, this service is a very important activity for the preservation and utilization of ancient Sundanese Manuscripts as an effort to enrich and advance Islamic cultural life in Indonesia
Pelatihan Pengolahan Sampah Plastik menjadi Produk Kursi Furnitur di Bank Sampah Dusun Rejosari, Srimartani, Bantul
Get PDFPlastic waste is a material that is difficult to decompose in nature, making it harmful to the environment. Therefore, proper management is necessary, one of which is through a waste bank. The Dusun Rejosari, Srimartani, Piyungan, Bantul Waste Bank was established in 2024. This waste bank sorts different types of waste to be sold to collectors, aiming to improve the community's economy. However, a major challenge faced by the community is that plastic waste has not been processed optimally—it has only been sorted and sold to collectors. This community service activity (PKM) aims to address this issue by processing plastic waste into furniture products, thereby increasing its value. The activities include lectures, discussions, training, and mentoring on furniture-making techniques. The process of converting plastic waste into furniture chairs was carried out by four instructors and four assistant instructors, with 25 participants who are members of the Dusun Rejosari Waste Bank. As a result of this activity, participants gained knowledge and skills in processing plastic waste into furniture chairs. The community is expected to apply this training to enhance their income. Based on the evaluation results, the participant's comprehension of the material improved, as reflected in the increase in test scores from 70.43 (initial test) to 77.83 (final test)
Rumah Sehat Percontohan sebagai Edukasi Kesehatan Lingkungan di Desa Kenteng
Get PDFA healthy house is a dwelling that supports the well-being of its occupants through aspects such as cleanliness, lighting, ventilation, sanitation, and the availability of clean water, as stated in the Decree of the Minister of Health of the Republic of Indonesia No.829/Menkes/SK/VII/1999. Field observations conducted by the KKN MIT 20 UIN Walisongo team in Kenteng Village revealed that many houses did not meet the healthy house indicators, including dust accumulation, asbestos roofing, non-waterproof floors, unhygienic food storage, limited natural lighting and ventilation, inadequate sanitation, and limited access to clean water. To address these issues, the team implemented a healthy house pilot program aimed at providing a practical example and raising community awareness. The method used was a participatory approach, involving the selected homeowner (Mr. Muhsinin) and the local community in all stages, from observation, cleaning, and room arrangement to the creation and installation of an educational signboard containing eight simplified healthy house indicators. The results showed improved cleanliness, hygiene, and house organization, along with the presence of an easy-to-understand educational medium for the villagers. In conclusion, the healthy house pilot program successfully served as a practical learning tool, raised awareness of the importance of a healthy environment, and has the potential to be replicated to support public health in Kenteng Village sustainably
PENGARUH KUALITAS PELAYANAN, KEMUDAHAN, KEPERCAYAAN DAN PENANGANAN KELUHAN TERHADAP LOYALITAS DENGAN KEPUASAN NASABAH SEBAGAI VARIABEL INTERVENING PADA BANK BRI UNIT KM 1 LOA JANAN
No full textThis study aims to determine the influence of service quality, convenience, trust and complaint handling on loyalty with customer satisfaction as an intervening variable in Bank BRI Unit KM 1 Loa Janan to find out which variables are dominant between the four variables.
The method used in this study is a quantitative approach, with the Partial Least Square (PLS) model. The respondents in this study are customers of Bank BRI Unit KM 1 Loa Janan with customer qualifications who have and are using Bank BRI Unit KM 1 Loa Janan. The number of samples in this study is 132 respondents.The results of this study show that (1) the effect of service quality on customer satisfaction is significant, (2) the effect of convenience on customer satisfaction is not significant, (3) the influence of trust on customer satisfaction is significant, (4) the effect of complaint handling on customer satisfaction is significant, (5) the effect of service quality on loyalty is significant, (6) the effect of convenience on loyalty is significant, (7) the influence of trust on loyalty is not significant, (8) the effect of complaint handling on loyalty is not significant and (9) the effect of customer satisfaction on loyalty is significant
PERANCANGAN SET PRODUK AKSESORIS FESYEN DENGAN PEMANFAATAN SERAT DAUN NANAS
No full textPineapple leaf fiber is a type of fiber that comes from plants which is obtained from the leaves of the pineapple plant. So far, the use of pineapple plants has only been limited to the fruit, while pineapple leaf fiber has not been used relatively much. This research aims to produce a design for a set of feysen accessory products by utilizing pineapple leaf fiber waste. The method used in this research is a qualitative method, namely through material experiments which are then analyzed in more depth. At the data collection stage through literature (previous research journals), research was conducted on pineapple leaf fiber, consumer characteristics, and the potential use of pineapple leaf fiber as raw material for making fashion accessory products, as well as finding out the character and lifestyle of targeted consumers. Then proceed to the prototyping stage to find out the final product physically. Overall, this research shows that pineapple leaf fiber can be a good alternative material for fashion accessory products. This research produces a design output consisting of two sets of fashion accessory product series