EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi
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Pengaruh Persepsi Tarif Pajak, Sanksi Perpajakan, Dan Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak
Get PDFThis research aims to determine the influence of perceptions of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 on taxpayer compliance. This type of research is quantitative research with primary data sources. The population in this research are UMKM business actors registered with the South Tangerang City Cooperatives and SMEs Service. The sample selection method used in this research was convenience sampling so that the final sample obtained using this method was 100 respondents. The data technique uses multiple regression analysis methods with the help of Microsoft Excel and SPSS Version 28 data processing. The research results simultaneously show that the variables of perception of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 have a simultaneous effect on taxpayer compliance. Partially, it shows that the tax rate perception variable has no effect on taxpayer compliance. Furthermore, the tax sanctions variable influences taxpayer compliance. Meanwhile, the variable implementation of government regulation number 23 of 2018 has no effect on taxpayer compliance
Pengaruh Co-Branding, Kualitas Produk dan Harga Terhadap Keputusan Pembelian pada Pelanggan Cafe Minuman Haus di Tangerang Selatan
Get PDFTujuan penelitian ini adalah untuk mengetahui pengaruh Co-branding terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan, untuk mengetahui pengaruh Kualitas Produk terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan, untuk mengetahui pengaruh Harga terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan, untuk mengetahui pengaruh Co-Branding, Kualitas Produk dan Harga secara simultan terhadap Keputusan Pembelian Pelanggan pada Cafe Minuman Haus di Tangerang Selatan. Sampel pada penelitian ini adalah 100 pelanggan cafe minuman haus, di Tangerang Selatan. Metode pengambilan sampel yang digunakan Non Probability Sampling dengan teknik Accidental Technique. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner. Instrumen penelitian berbentuk kuesioner dengan skala Likert. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil jawaban responden diolah menggunakan Software SPSS 26. Hasil penelitian menunjukkan bahwa Co-branding tidak berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan, Kualitas Produk berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan, Haga berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan, Co-branding, Kualitas Produk dan Harga secara simultan berpengaruh terhadap Keputusan Pembelian pelanggan pada Cafe Minuman Haus di Tangerang Selatan
Analisis SWOT Dalam Menentukan Strategi Kompetitif Sentra Batik Tulis Al-Barokah
Get PDFThe batik shop "Al-Barokah" is one of the major batik companies in Sumenep, which independently carries out production and marketing activities. As a high-medium scale batik company, “Al-Barokah” has several characteristics which are also internal strengths of the company, including the company's trademark that has been registered and officially in Desperindag, namely “Al-Barokah” which is located in the village of Pakandangan Tengah, Kec. Bluto Kab. Sumenep and using SWOT as a tool to compete and introduce 4P. Thus, the purpose of this study is to determine the strategy and method of Swot in determining the competitive strategy of Sentra Batik Tulis Shop. This type of research is qualitative with the research approach used is normative and sociological. The data sources of this research are primary data and secondary data. The data processing and analysis techniques were carried out using the Milles and Heubermen method with three stages, namely data reduction, data display and conclusion drawing. The research results show that the competitive strategy in the Al-Barokah Batik Tulis Center is more dominant and more specific to the development of the company, so that the 4P strategy is used as the main reference in competition, so that the competitive advantage is more dominant. In addition, the company views competitive strategy as the basis for developing its company. After a SWOT analysis, the business has great opportunities and strengths so that it can take advantage of existing opportunities. The strategy that must be applied in this condition is to support an aggressive growth policy (Growth Oriented Strategy). This strategy indicates that the company is strong and able to continue to grow by taking existing opportunities or opportunities to achieve maximum turnover. In this strategy, it can improve the competitiveness of written batik businesses in Pakandangan Tengah Village, Bluto District, Sumenep Regency
Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Di Bursa Efek Indonesia
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Objek penelitian ini yaitu perusahaan property yang terdaftar di bursa efek Indonesia (BEI), dengan periode pengamatan 2019-2022. Data yang digunakan dalam penelitian ini yaitu data berdasarkan laporan keuangan tahunan yang diperoleh melalui situs www.idx.co.id Metode pengambilan sampel menggunakan purposive sampling dan metode analisis data menggunakan analisis kuantitatif. Adapun teknik yang diambil untuk menguji keakuratan data, penulis menggunakan uji asumsi klasik yaitu uji normalitas, uji heterokedasitas, uji autokorelasi, uji multikolinearitas, analisis regresi berganda. Analisis koefisien korelasi, analisis determinasi, analisis uji t dan analisis uji f. Hasil penelitian ini menunjukan Hasil pengujian simultan untuk variabel perencanaan pajak dan beban pajak tangguhan adalah menemukan nilai f hitung sebesar 0.412 dan signifikan 0.665. sehingga dapat dihitung bahwa nilai f hitung < f tabel (0.412 < 0.665) dan signifikan 0.665 > 0.05. jadi dapat di simpulkan bahwa perencanaan pajak dan beban pajak tangguhan tidak berpengaruh secara simultan terhadap manajemen laba
Kearifan Lokal Masyarakat Pengikut Mbah Daun Lumbung dalam Bingkai Kebhinekaan Indonesia
Get PDFCilacap sebagai salah satu kabupaten di Jawa Tengah memilki sejarah dan tradisi yang unik yaitu perpaduan antara pandangan hidup Jawa dan ajaran Islam. Tepatnya di Kelurahan Tambakreja, Kecamatan Cilacap Selatan, terdapat sebuah fenomena ajaran “Mbah Daun Lumbung”. Fenomena ini memilki kekhasannya sendiri dalam menjalankan tradisi, ritual ajaran keagamaannya. Metode penelitian bersifat holistik–integratif (thick discription) dan analisis kualitatif dalam rangka mendapatkan informasi dari sudut pandang penduduk asli (native’s point of view) dan sudut pandang peneliti atau ethic (observer oriented) dengan menggunakan tipe analisis dan interpretasi mengenai budaya yang sedang dipelajari. Hasil penelitian menunjukkan, kearifan lokal mengikuti ajaran Mbah Daun Lumbung merupakan bentuk “Jawanisasi Islam”. Tradisi ritual di sekitar makam Daun Lumbung seperti punggahan, pudunan, slametan (wilujengan) adalah upaya bagaimana melabuhkan Islam dalam konteks budaya masyarakat setempat. Singkatnya, Mbah Daun Lumbung merupakan tokoh “penyelaras budaya” di masyarakat agar tetap eling dan waspada menghadapi tantangan perkembangan zaman. Penganut Kejawen trah Mbah Daun Lumbung optimis bahwa kebudayaan Jawa justru semakin menemukan identitasnya ketika berinteraksi dengan budaya lain sehingga para Anak Putu trah Mbah Daun Lumbung inipun tetap percaya diri menghadapi modernisasi
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Toarco Jaya Kabupaten Toraja Utara
Get PDFThe aim of this research is to find out whether there is an influence of Compensation and Work Discipline on Employee Performance at PT Toarco Jaya, Toraja Regency. The data collection procedures for this research are: observation, questionnaires and interviews. The method used in this research is the Quantitative Method using the Multiple Linear Regression method and processed using SPSS 26. This research was conducted at the PT Toarco Jaya Office, North Toraja Regency. The technique that researchers used in sampling was the Saturated Sampling method, namely a sampling method using all members of the population, namely 34 samples. The results of calculations using the t test on the Compensation variable t count > t table with a value of (3.565) > (1.696) and on the Work Discipline variable t count > t table with a value of (18.220) > (1.696). The conclusion of this research is that Compensation and Work Discipline have a positive and significant effect on Employee Performance at PT Toarco Jaya, Toraja Regency
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Pegawai di RSUD Lakipadada Kabupaten Tana Toraja
Get PDFThe aim of the research is to determine the influence of leadership style on employee performance at Lakipadada Hospital, Tana Toraja Regency. The type of research used in this research is quantitative research. The results of this research are that Leadership Style has a positive influence on Employee Performance at Lakipadada Hospital, Tana Toraja Regency with a calculated T value of 4.243> T table 1.663 with a significant value of 0.000 < 0.05, so H1 is accepted. The correlation coefficient value R is 0.170, which means that the relationship between leadership style has a very low relationship of 17.0% with employee performance. Meanwhile, the R2 value = 0.180, which means that the participative leadership style variable allocates contributions to employee performance variables with a value of 18.0%, the remaining 82% is influenced by other factors
Akuntabilitas dan Efektivitas Penggunaan Dana Direktorat Kemahasiswaan Universitas Brawijaya untuk Kegiatan Eksekutif Mahasiswa (EM) Tahun 2023
Get PDFThe Student Executive Board is a student organization within the campus that acts as the executive body at the university level, led by a Student President or Head of the SEB. The SEB often organizes activities funded by the student affairs directorate of Brawijaya University. Accountability is an obligation that demonstrates responsibility, and responsibility yields consequences. These consequences can be in the form of rewards or sanctions, and effectiveness is a measure that indicates how far the targets (quantity, quality, and time) have been achieved. The Student Executive Board is responsible for the funds provided by the student affairs directorate of Brawijaya University. An activity accountability report is one form of accountability and effectiveness report provided by the Student Executive Board. However, there are still many aspects that need to be considered in the supervision of the funding process and its management. The purpose of this study is to analyze the accountability and effectiveness of the use of funds from the student affairs directorate of Brawijaya University for the activities of the Student Executive Board. This study uses qualitative descriptive analysis. The results of the study indicate that the Student Executive Board (SEB) has implemented accountability and effectiveness in the activities carried out and in the reports submitted
Pengaruh Laba, Arus Kas, dan Likuiditas Terhadap Financial Distress : Studi Kasus pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022
Get PDFFinancial distress is a phase of decline in the company's financial condition before liquidation or bankruptcy. Based on the results of the BPS survey in 2020, transportation and logistics companies experienced a decrease in revenue of 90.34% which was the third highest decline among all industries. This study aims to determine the effect of profit, cash flow, and liquidity on the occurrence of financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange in 2019-2022. This study used a population of 30 companies, and a sample of 11 companies with purposive sampling method. This study uses secondary data and is analyzed using Partial Least Square (PLS) with the SmartPLS version 3.29 application. The results of this study indicate that earnings have a positive effect on financial distress, cash flow has no effect on financial distress, and liquidity has a positive effect on financial distress. These results emphasize the importance of effective earnings and liquidity management in reducing the risk of financial distress, especially in times of crisis
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI Periode 2020-2023
Get PDFThis study aims to answer the question, “How do financial performance metrics such as CR, DAR, DER, TATO, FAT, ROA, and ROE affect firm value as measured by PCV?” by analyzing the relationship between these ratios and firm value. This study used purposive sampling to collect data from seventeen raw material companies listed on the IDX, with a total of sixty-eight observations. The data analysis process used SPSS version 26 software and multiple linear regression. Firm value was found to be influenced by CR, DAR, DER, TATO, FAT, ROA, and ROE