Universitas Muhammadiyah Sukabumi

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    ANALYSIS OF CALCULATION, WITHHOLDING, AND DEPOSIT OF INCOME TAX ARTICLE 21 ON THE SALARY OF PERUM PERHUTANI EMPLOYEES KPH SUKABUMI

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    This research, is a qualitative research that aims to find out how the calculation, withholding, and deposit of Article 21 Income Tax on the salaries of employees of Perum Perhutani KPH Sukabumi by comparing research data with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations using observation, documentation, interview and triangulation data collection techniques. The results of this study indicate that the calculations and deductions are in accordance with Law number 36 of 2008 concerning the fourth amendment to law number 7 of 1983 concerning Income Tax, and Law number 7 of 2021 concerning harmonization of tax regulations, then on deposit KPH Sukabumi is in compliance and knows that tax payments must be made before the 10th of the following month after the end of the tax period, but KPH Sukabumi was late in paying taxes several times which resulted in a bill in the form of an administrative fine of 2% which must be received by KPH Sukabumi which will be paid on end of yea

    ANALISIS ORIENTASI KEWIRAUSAHAAN DAN KEUNGGULAN BERSAING TERHADAP KINERJA UKM GERAI DEKRANASDA KABUPATEN SUKABUMI

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    he purpose of this study is to determine the influence of entrepreneurial orientation and competitive advantage on the performance of SMEs. The objects in this study are entrepreneurial orientation (variable X1), competitive advantage (X2), and SME performance (variable Y). The research method used is quantitative, descriptive and associative methods. In this study using sampling techniques nonprobability sampling by method sampling saturated with a total sample of 84 UKM owners registered at the Dekranasda outlet in Sukabumi District. The data analysis technique used is multiple linear regression. The results of the research based on the simultaneous test (F test) and partial test (T test) show that entrepreneurial orientation and competitive advantage have a significant effect on the performance of SMEs. The contribution of entrepreneurial orientation and competitive advantage to the performance of SMEs is 65.3% while the remaining 34.7% is the influence of other factors outside of this study

    Analisis Web Design Quality terhadap Customer Trust melalui ESatifcation sebagai Variabel Mediasi

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    The research was aimed at determining the mediation’s of electronic satisfaction in the relationship of web design on customer trust. The research method used in the research was descriptive and associative method with a quantitative. The technique of sampling deployed was probability sampling by distributing online questionnaires to as many as 250 to the people of Sukabumi City who use the Sociolla website. The technique of analysis data applied was structural Equation Modeling (SEM) with the help of the AMOS 22 software. The result of the reseacrh indicate that Sociolla web has been successful in building good web design, e-satisfaction and customer trust in the eyes of customers. Web design has a positive and significant towards e-satisfaction which is amounted to 7,412; e-sastifaction has a positive and significant towards customer trust which is amounted to 3,494; and e-satisfaction mediates teh relationship between web design and customer trust which is amounted to 1,060. Therefore, it can be concluded that e-satisfaction acts as a mediator of the relationship between web design and customer trus

    ANALISIS KEPUASAN KONSUMEN DALAM MEMEDIASI PENGALAMAN BELANJA ONLINE DAMPAKNYA PADA MINAT BELI ULANG PRODUK FESYEN

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    The research was conducted with the aim of looking at the mediating effect of consumer satisfaction in the relationship between online shopping experience and repurchase intention. Using quantitative research methods descriptive and causal approach. Cluster sampling technique for 250 respondents to Zalora e-commerce users in Sukabumi City. The analysis technique used is Structural Equation Modeling (SEM) software AMOS Version 24. The results of this study indicate that online shopping experience has a positive and significant effect on consumer satisfaction, consumer satisfaction has a positive and significant effect on repurchase intention and consumer satisfaction mediates the relationship between experience online shopping on repurchase intention. So it can be concluded that consumer satisfaction acts as a mediator in the relationship between online shopping experience and repurchase intention

    PAKUWON COFFEE MARKETING STRATEGY USING THE ANALYTICAL HIERARCHY PROCESS (AHP)

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    Pakuwon coffee is a coffee product produced from planting in an experimental garden owned by the Industrial and Refreshing Plant Agricultural Instrument Standardization Agency (BSIP-TRI) which has the opportunity to be developed. Pakuwon coffee produced by BSIP-TRI generally has not implemented an optimal marketing strategy and its existence is not well known by the wider community, so an appropriate marketing strategy is needed to support the success of this Pakuwon coffee product. Data analysis uses the AHP (Analytical Hierarchy Process) method, from the total calculation using the AHP method, the recommendation for choosing the best marketing strategy for Pakuwon coffee is comprehensive marketing management (market management, marketing mix, field surveys) with the highest score of 0.36 , then criterion C or continuous product research and development with a value of 0.34 and finally criterion B or building a continuous quality raw material procurement system (GAP, GPP) with a weight value of 0.29. The use of the AHP method is considered to be able to determine the selection of the best marketing strategy for Pakuwon coffee owned by BSIP-TRI

    APLIKASI TERAPI MENULIS EKSPRESIF TERHADAP PENURNAN TINGKAT KECEMASAN AKIBAT BULLYING PADA NY.G DI DESA SUKASARI KARYA TULIS ILMIAH

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    Anxiety is a negative emotion that is felt by humans, the emergence of tense feelings and thoughts, usually accompanied by symptoms of a fast heart, sweating, and shortness of breath. Several treatments can be done to overcome or reduce the level of anxiety in a person, either pharmacologically or nonpharmacologically. Problems that arise due to anxiety in adolescent victims of bullying require treatment to prevent further mental disorders, one of which is writing therapy. The purpose of the research is to hope that through expressive writing therapy the client can reduce his anxiety, after being given writing therapy without making individuals worry about being blamed for exploring the feelings or emotions they experience. The method used in this research is a case study. The data collection techniques used consisted of observation, interview, and literature study. In this research process, firstly anxiety measurement is carried out using the Hamilton Anxiety Rating Scale (HARS) method, the total value of which will be used as the pre-test value. Then the researcher did writing therapy for 30 minutes per day for 5 days in 3 meetings to see a decrease in anxiety levels. After the therapy is finished, the researcher will measure the Hamilton Anxiety Rating Scale (HARS) again as a post-test value. The results obtained after doing expressive writing therapy there is a decrease in the level of anxiety from severe anxiety to mild anxiety. It can be concluded that this expressive writing therapy can affect reducing anxiety levels

    ANALYSIS OF IMPLEMENTATION OF MERCHANDISE INVENTORY ACCOUNTING INFORMATION SYSTEM AND MERCHANDISE INVENTORY ACCOUNTING TREATMENT

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    Inventory accounting information system and inventory accounting treatment are important considering that the inventory of trade goods must be managed properly for the smooth running of the business activities of trading companies. This study aims to determine the implementation of the accounting information system for inventory of trade goods and the accounting treatment of inventory of trade goods at PT Sumber Alfaria Trijaya Branch of Titisan 3. The research method used is descriptive qualitative method. Data collection is done by interview, observation, and documentation. The results showed that the inventory accounting information system implemented by PT Sumber Alfaria Trijaya Branch of Titisan 3 is good by carrying out established procedures related to inventory management. The inventory recording used is the computerized perpetual method and the inventory valuation applied is the FIFO (First In First Out) method

    ANALISIS TATA KELOLA KEUANGAN SMAIT BUAHATI JAKARTA BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 48 TAHUN 2008

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    Penelitian ini bertujuan untuk memahami proses penyusunan Rencana Kegiatan Anggaran Sekolah (RKAS), realisasi anggaran, penyusunan laporan keuangan pada SMAIT Buahati Islamic School Jakarta, dan memahami tata kelola keuangan SMAIT Buahati Islamic School Jakarta. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa proses perencanaan tata kelola keuangan sekolah yang bersumber dari keuangan sekolah dan dana BOS diawali dengan mengadakan rapat terbatas dengan proses penyusunan RKAS dan RAB, berdasarkan rencana yang dibutuhkan sekolah dan petunjuk teknis BOS sekolah. Realisasi tata kelola keuangan di SMAIT Buahati Islamic School Jakarta, prinsip efisiensi belum dijalankan dengan baik. Penyusunan laporan keuangan dilakukan secara rutin dengan membuat Lembar Pertanggungjawaban (LPJ) untuk setiap kegiatan yang telah dilaksanakan

    UPAYA PENINGKATAN KEMAMPUAN MEMBACA PERMULAAN DENGAN MENGGUNAKAN MEDIA PEMBELAJARAN PAPAN HURUF

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    The aims of this study were: (1) to explain how early reading learning was carried out by using letter boards, and (2) to describe how students' initial reading skills were improved by using letter boards. Classroom action research (CAR) is the research approach used. The research process requires four steps to be completed in each cycle: (1) planning; (2) action; (3) observation; and (4) reflection. Class 1C SDS Darul 'Amal Jampangkulon participated in two cycles of this research. The pre-cycle student learning outcomes were still low, only 25% or 5 students were fluent at beginning reading. In cycle I, students' ability in beginning reading skills increased by 50%, with 10 scoring fluent and 10 scoring non-fluent. and 15% is still not current

    PENERAPAN UIUX PADA SITUS TOKO KUE BUNDA AL MENGGUNAKAN METODE DESIGN THINKING

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    Information and communication technology has developed very rapidly in various fields such as marketing and buying and selling. Technology that is often used by all groups, namely the internet, one of the uses of the internet is to search for information. According to a survey by the Association of Indonesian Internet Service Providers (APJII), around 78.19% or 215.6 million of Indonesia's population already use the Internet and use it for product marketing and buying and selling transactions. In the culinary industry, the use of Internet technology has a significant influence. Reports from Google and Temasek in 2023 show rapid growth in the ecommerce sector in Indonesia. The value of e-commerce transactions is predicted to reach 1,346 trillion rupiahs. In internet media as a means of marketing a product, not all culinary shops can take advantage of this, because of that a solution was made for creating a website that pays attention to users with the design thinking method. Making this cake shop website includes marketing products and providing information related to Bunda AL Cake Shop, the results of this research have been carried out o

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