CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
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Pengaruh Konsentrasi Kepemilikan, Risiko Pajak, dan Risiko Perusahaan Terhadap Agresivitas Pajak dengan Manajemen Laba Akrual Sebagai Moderasi
Get PDFCompanies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness
Peran Manajemen Sumber Daya Manusia dalam Menciptakan Keunggulan Bersaing Perusahaan
Get PDFHuman resource management supports companies to gain competitive advantage through business strategy. The aim of this research is to provide an overview of the role of human resource management (HRM) in establishing competitive advantage in companies and to find out which employee recruitment and training are best used to increase competitive advantage. The research method used is descriptive qualitative with literature review data collection techniques. Based on the results of the review, it is known that competitive advantage is achieved through the company's internal environment, namely human resources. Therefore, it is necessary to strengthen the company's internal environment through employee recruitment as well as employee training and development
Penerapan Manajemen Pembangunan Berkelanjutan Terhadap Aspek Perencanaan Pembangunan Nasional
Get PDFThe function of this study is to determine the concept of sustainable development and its principles.To develop a development plan based on the concept of sustainable development, it is necessary to understand what elements are needed as well as what factors and tools are needed to develop sustainably. The pillars of sustainable development are economic sustainable, socially sustainable and environmentally sustainable, all of which must develop in a balanced manner; otherwise development will be trapped in conventional development models that emphasize economic growth alone and leave social and environmental development behind. In addition, for the success of sustainable development, the need for social capital that is able to maintain good cooperative relations between various government agencies both vertically and horizontally, as well as synergy between the government, private sector and the community with a multi-party approach from the three groups. in the preparation of environmentally sound development plans and policie
Analisis Aspek-Aspek Yang Mempengaruhi Pembiayaan Modal Kerja di Bank Tabungan Negara KC Syariah Medan
Get PDFWorking capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.
 
Penanganan Anak Manja dengan Bijak: Strategi Orangtua yang Efektif
Get PDFThis research investigates the phenomenon of "spoiled children" and its implications for child development with an emphasis on analyzing the stages of cognitive, emotional and social development that can be affected by over-pampering. Through an exploration of the characteristics of spoiled children, such as resistance to the word "no" and self-orientation, this study reveals that spoiling behaviors can contribute to immaturity, dependency, and difficulties in sharing. The results highlight the need for prevention and countermeasures, including setting healthy boundaries, reinforcing positive behaviors, and improving communication between parents and children. The implementation of these measures is expected to help reduce the negative impact of spoiling children on their development
Analisis Kebijakan Pemerintah Terkait Ancaman Penggangguran Pasca Kenaikan Inflasi di Kota Bogor
Get PDFInflation and unemployment are the two main problems in the economy, when inflation increases, the prices of goods and wages do not move at the same pace. high inflation and unemployment have a negative impact on the economy and stability of the country. He also stated that if inflation is high, unemployment will be low. This study uses a sample of inflation and unemployment rates in Bogor City in 2019-2021 based on the Central Statistics Agency. The analytical method used is descriptive analysis. The results of this study are the influence of low unemployment has a positive impact on the economy and workers, unemployment that is too low can push inflation up. But if the government takes steps to curb inflation, it could reduce unemployment and trigger a recession.
EVALUASI PENGENDALIAN LINTAS SEKTOR TERHADAP KUALITAS PRODUK AIR DEPOT ISI ULANG (Studi Kasus Depo Isi Ulang di Kabupaten Sumbawa)
Get PDFDepot Air Minum Isi Ulang (DAMIU) hadir sebagai solusi praktis dan ekonomis untuk memenuhi kebutuhan air minum. Peran pengawasan kebijakan lintas sektor menjadi pintu utama bagi pemerintah dalam melindungi konsumen depot air minum. Tujuan penelitian ini adalah untuk mendeskripsikan evaluasi pengendalian lintas sektoral dan mengidentifikasi faktor pendukung dan penghambat evaluasi pengendalian lintas sektoral dalam menjaga kualitas produk air depot isi ulang. Metode yang digunakan adalah pendekatan deskriptif kualitatif, yaitu penelitian yang bermaksud untuk memahami fenomena apa yang dialami oleh subjek penelitian secara holistik. Hasil penelitian evaluasi yang dilakukan menunjukkan bahwa pengawasan yang dilakukan oleh Dinas Kesehatan dan lintas sektor terkait depot air minum di Kabupaten Sumbawa sudah dilaksanakan namun belum optimal. Hal ini dipengaruhi oleh terbatasnya kendala dalam melakukan pengawasan, kurangnya ketersediaan data terkini dan kurangnya kesadaran pelaku usaha DAMIU dalam mematuhi ketentuan mengenai baku mutu air minum yang ditetapkan pemerintah. Dinas Kesehatan Kabupaten Sumbawa sebagai otoritas bersama lintas sektor terkait diharapkan terus melakukan pengawasan untuk memberikan perhatian khusus terhadap sanitasi dan kualitas produk air minum isi ulang serta mendata kembali jumlah DAMIU di Kabupaten Sumbawa karena masih banyak DAMIU yang belum mengantongi izin atau melakukan pengujian produk air isi ulang (sertifikasi) secara berkala
The Influence of Culture and Job Satisfaction on Organizational Commitment At PT. Bina Administrasi Bandung
Get PDFThis study will examine and analyse these elements to have a better understanding of how employee culture and job satisfaction impact organisational commitment. This essay's research focuses on the Bandung, Indonesia, PT.Bina Administrasi. The sample for the study was composed of 98 participants using a purposive sampling method. The analysis technique is called multiple regression. Following are the study's conclusions: (1) Organisational culture positively affects organisational commitment, meaning that the better the culture, the higher the commitment. (2) A favourable association between the two can be shown when organisational commitment is high and work satisfaction is high
PERANAN OJK TERHADAP PENGAWASAN KEUANGAN KOPERASI SIMPAN PINJAM
Get PDFPemerintah menerbitkan UU tentang OJK untuk menunjukkan bahwa mereka benar-benar berkomitmen untuk menindaklanjuti lembaga keuangan yang tidak dapat diandalkan oleh anggota mereka, yang berdampak negatif pada anggota terutama mereka yang kurang memahami dan memahami lembaga keuangan yang baru didirikan. Mereka tidak memperhatikan dasar-dasar operasi lembaga keuangan tetapi hanya teriming-iming oleh balas jasa yang tinggi.Metode penulisan studi ini melakukan penelitian kualitatif deskriptif. Sumber data penelitian ini berasal dari studi pustaka yang menggunakan data sekunder dan didokumentasikan dengan cara yang sesuai. Data sekunder berasal dari buku, jurnal, dan sumber pendukung dan pelengkap lainnya, seperti artikel website.Dalam hal ini, pengawasan dan perizinan usaha koperasi yang modelnya terbatas dari, oleh, dan untuk anggota saja atau koperasi close-loop, akan berada di bawah kewenangan Kemenkop UKM. Artinya, pengawasan OJK pada koperasi open-loop itu baru akan efektif dimulai dua tahun setelah UU P2SK diundangkan atau Januari 2025. Hal ini diharappkan agar dapat meningkatkan kapasitas sumber daya manusia (SDM) supaya menjadi pengawas koperasi open-loop
Analisis Pengaruh Atmosfer Café Dan Customer Experience Terhadap Pengambilan Keputusan Customer Yaitu Mahasiswa Malang Dalam Pemilihan Tempat Coffee Shop Untuk Belajar
Get PDFIndonesia is one of the coffee-producing countries as well as coffee connoisseurs who get attention from local and international communities. The culture of drinking coffee is enjoyed by all people in the world, but as time has progressed, the meaning of coffee drinking culture has become its meaning. The existence of this coffee drinking culture also creates a place to enjoy coffee and lifestyle activities for consumers called coffee shops or coffee shops and makes this a research subject. Research that has been done produces several things in influencing customer decision making. This research is expected to provide an understanding of customer decision making in choosing a coffee shop location to enjoy a cup of coffee and other activities, namely the café atmosphere and customer experience.