Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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Analysis of the Effectiveness and Contribution of Tax Collection with Warning Letters, Compulsory Letters, and Orders to Implement Confiscation Towards the Disbursement of Tax Arrests (Case Study at KPP Madya in the Kanwil DJP West Java I)
Get PDFThe purpose of this study is to determine how effective tax collection is and how much it contributes to the disbursement of tax arrears. This study uses a qualitative descriptive approach. The ratio data used in this study are the performance report of the collection section, tax revenue reports, and other research-related data. The data used in this study include primary data and secondary data. The effectiveness and contribution ratio are some of the tools used by researchers in descriptive ratio analysis. The results of this study indicate that the effectiveness of tax collection at KPP Madya Bandung and KPP Madya Dua Bandung in 2019-2023 is included in the ineffective category when viewed from the realization of the achievement of tax collection targets. Meanwhile, the level of contribution of tax collection actions to the disbursement of tax arrears is classified as less contributive. The implementation of tax collection procedures has many obstacles, including the response of Taxpayers who are less cooperative in tax collection actions. KPP Madya in the West Java I Regional Office of the Directorate General of Taxes in this case KPP Madya Bandung and KPP Madya Dua Bandung have prepared various strategies as an effort so that the disbursement of tax arrears can run smoothly
The Effect of Tax Planning, Deferred Tax Expense, and Profitability on Profit Management
Get PDFThis research was carried out to know and analyze the influence of tax planning, deferred tax burden, and profitability on earnings management in manufacturing companies listed on the BEI in 2020-2022. The data used in this research are financial reports on manufacturing companies listed on the Stock Exchange (BEI) in the 2020-2022 period. The sampling method uses a purposive sampling method, namely based on the suitability of characteristics. Based on this method, 156 samples were obtained that met the criteria from 74 companies. Hypothesis testing in this research uses classical assumption tests and multiple linear regression analysis using the SPSS 25 application. The results of the research show that tax planning and profitability affect earnings management, while deferred tax expenses do not affect company earnings management
The Influence of Service, Price, Location, Promotion, and Trust on Patient Decisions to Conduct Examinations at the Solo City Clinical Laboratory
Get PDFThis study evaluates the effects of service quality, pricing, location, and promotion on decision-making regarding taking laboratory examinations in a clinical lab clinic in Solo City. Given the rapid pace of development in both technology science and healthcare needs, these factors must be understood to improve the competitiveness and performance of clinical laboratories. SEM data was collected from 100 respondents who were examined at the Solo City Clinical Laboratory using Smart PLS software. The results support the hypothesis that service quality, pricing, and promotion have a significant impact on patient trust, influencing their brand decision-making process. But on trust and judgment, that doesn't appear to be a factor. This study underscores the need for a holistic approach to patient engagement, recognizing the interrelated nature of these elements in constructing trust and decisions. Our study does offer rich perspectives that can help clinical laboratories develop best practices, especially in resource-limited settings that would Strive to provide universal access to high-quality diagnostic services. Generalization to other healthcare contexts and longitudinal studies of the relationships with patient loyalty/retention are warranted in future research
The Accountability vs Transparency: Who is in Control in the Financial Management of Nonprofit Institutions?
No full textThe research aims to identify the influence of quantitative accountability, economic transparency, and internal control on the monetary control of non-profit organizations operating in network disciplines in Indonesia. The combination of accountability and transparency in financial management and accountability systems is used as a theoretical framework. The design/methods/techniques to be used in the study include quantitative methods. Data collected through the distribution of Google forms and manual questionnaires to respondents and the test tool used by Partial Least Square (PLS) based on financial accounting standards (ISAK) 35 proves that financial accountability and transparency systems affect Financial Management and Accountability. Accountability and transparency policies and practices are carried out. The results of this study are accountability has a significant effect on financial management, transparency has no significant effect on financial management and internal control has a significant effect on financial management. This research contributes to understanding the policy implementation and practice of liability and transparency in monetary control of non-profit groups, particularly in the Association environment, by demonstrating that the financial accountability system used today is aligned with applicable accounting standards. This research addresses the effect of economic taxation, economic surveillance, and price range transparency on monetary control. The results showed that the monetary responsibility of the organization using the traditional approach and not by ISAK 35 Accountability and Transparency developed so that it does not reflect management and accountability according to accounting standards. The financial position and cash flow statements show that there is no responsibility and the lack of transparency regarding financial management is proof of this
Rokan Hulu Ulama's Views on the Appointment of Parents as a Condition of Malay Traditional Marriage
No full textThis research aims to find out the tradition of appointing parents of the same family as a condition of Malay traditional marriage and to find out how the Rokan Hulu Ulama views on the tradition. This research is designed with a qualitative method to be able to explain in as much detail as possible about the appointment of parents of the same family as a condition of Malay traditional marriage. This research is a normative-empirical research with a sociological approach. Primary data sources are obtained from interviews with several respondents, while secondary data sources are obtained from several references that explain the tradition of the appointment of surname parents as a condition of Malay traditional marriage in Rokan Hulu. While the analysis technique is descriptive. The results of this study found that the Rokan Hulu ulama did not approve of the appointment of semarga parents as a condition of marriage. Based on the results of this study, the author concludes that the Rokan Hulu scholars agreed to disagree with the appointment of parents of the same family as a condition of marriage because it contradicts the law of shara' and makes it difficult for someone who wants to get married, then this tradition only applies in the Rokan Hulu area and does not apply universally to Muslims so it deserves to be disapproved by the scholars
Factors Affecting the Effectiveness of a Company's Internal Audit
No full textThe purpose of this study is to obtain empirical evidence regarding the variables that affect the effectiveness of the Company's internal audit. The independent variables used in this study are the independence, competence, and experience of the auditor. The research method used is a qualitative method and library research, one of the main reasons for qualitative research is that the research is exploratory. Empirical results show that the independence, competence, and experience of the auditor affect the effectiveness of the Company's internal audit
Students' Perception of Islamic Political Thought Towards Political Participation of New Voters in the 2024 Election
No full textIndonesia's 2024 general election is a watershed moment in the country's political history, with a large number of first-time voters participating. This research aims to determine the factors that influence the participation of first-time voters in elections, including political awareness, access to information, social environment, motivation, and trust in the electoral system. This research uses a qualitative approach, distributing questionnaires to collect data from novice voters in the Islamic Political Thought Study Program. The findings show that political awareness, access to information, and social environment are significant factors influencing first-time voter participation. Apart from that, motivation and trust in the electoral system also play an important role in determining their decision to participate in the election. This study shows. to encourage the participation of first-time voters in the 2024 election and the findings of this research have significant results for the 2024 election among students of Islamic political thought
The Effect of E-Wom, Lifestyle, and Social Media Marketing on Purchase Intention with Trust as an Intervening Variable in Skincare for Male Gen Z
Get PDFUnderstanding the influence of e-WOM, lifestyle, and social media marketing and building trust can help increase purchase intention and market products better. This study aimed to investigate how lifestyle, social media marketing, and trust and purchase intention of MS Glow Men products are influenced by Gen Z teenagers in Denpasar City. There is no interest in buying this product, according to survey data. The results showed that E-WOM marketing, lifestyle, and social media positively and significantly affect trust and purchase intention. In addition, trust acts as a mediating variable that strengthens the influence of E-WOM and lifestyle on purchase intention. Thus, marketing strategies that focus on increasing consumer trust should focus on increasing consumer trust in MS Glow Men products
Managerial Ownership Structure, Presence of Female Directors and Independent Commissioners on Organizational Performance
Get PDFOrganizational performance cannot be separated from the role of management that manages and filters every activity of the organization. This study aims to empirically test the relationship between Managerial Ownership Structure, the Existence of Female Directors and Independent Commissioners on Organizational Performance. By using the upper echelon theory that connects organizational strategy and the role of management involved. The data used are secondary data, manufacturing companies in 2021-2023 listed on idx.co.id. The data was processed using Warp-PLs assistance. Based on the results of the analysis, it was concluded that the existence of an independent board of commissioners and ownership concentration did not affect organizational performance, while the presence of female directors did affect organizational performance. Considering the role of women as directors in an organization is one way to improve organizational performance
Effect of Green HRM Practices, Employee Training on Efficiency Mediated by Employee Motivation at PT Pegadaian
Get PDFEnvironmental challenges and climate change remain pressing global concerns, pushing organizations to adopt sustainable practices, including Green Human Resource Management (Green HRM). This study explores the impact of Green HRM practices and employee training on employee efficiency, with employee motivation serving as a mediating variable. The research was conducted at PT Pegadaian Area Semarang, involving 120 respondents. The central question addressed in this study is whether Green HRM and employee training can enhance employee efficiency directly and through the mediating role of employee motivation. The research objectives are to analyze the direct impact of Green HRM and training on efficiency and examine the role of motivation as a mediator. The research utilizes the Structural Equation Modeling (SEM) technique with a Partial Least Square (PLS) approach to analyze the data. The findings reveal that Green HRM and employee training do not directly affect employee efficiency. However, both significantly influence employee motivation, which, in turn, boosts employee efficiency. These results emphasize the critical role of motivation in mediating and driving efficiency improvements through Green HRM and training initiatives