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Pengaruh Insentif Positif dan Negatif terhadap Kinerja Karyawan PT Sumber Alfaria Trijaya Kota Surabaya
Get PDFEmployee performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Performance can be achieved well if employees are able to work in accordance with the assessment standards set by the organization. This research aims to analyze the influence of positive and negative incentives on the performance of PT Sumber Alfaria Trijaya employees in Surabaya City. The population and sample used in the current research are PT Sumber Alfaria Trijaya shop employees. The sample used is PT Sumber Alfaria Trijaya shop employees in Surabaya. The sample collection technique in this research was a snowball sampling method, and 115 research samples were obtained. The data used is primary data with data analysis techniques, namely measurement model testing (outer model) and structural model testing (inner model) with the help of the WarpPLS 7.0 software program and the Microsoft Excel software program. Based on the results of this research, it has been shown that positive incentives influence the performance of employees at PT Sumber Alfaria Trijaya, Surabaya City. In contrast, negative incentives, the role of work motivation in moderating the influence of positive and negative incentives, do not influence the performance of PT Sumber Alfaria Trijaya employees in Surabaya City
Faktor Pendukung Pencegahan Fraud Pada Bank Perkreditan Rakyat
Get PDFThis study aims to examine organizational culture, the application of the principles
of good corporate governance, anti-fraud awareness, and whistleblowing system
on fraud prevention at Rural Banks in Surabaya which are listed in Bank Indonesia.
The type of research conducted is quantitative research. This study uses primary
data sources distributed using a questionnaire. The study population consisted of
all employees (except security and cleaning) of BPRs in Surabaya which are listed
at Bank Indonesia as many as 46 employees. The sample was taken using total
sampling so that the total sample was the same as the population of 46 employees.
Through quantitative analysis using WarpPls 7.0, descriptive and statistical
analysis shows that good corporate governance and anti-fraud awareness affect
fraud prevention. While organizational culture and whistleblowing systems have no
effect on fraud prevention
Pengaruh Kecintaan Terhadap Uang, Pemahaman Pajak, dan Religiusitas Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderasi
Get PDFThis study aims to determine the influence of love of money, understanding of taxes, religiosity on taxpayer compliance with tax sanctions as a moderating variable. The sampling technique uses random probability with the cluster sampling method. The sample used was 218 MSME taxpayers in Kabupaten Bojonegoro. Data analysis techniques use SmartPLS4. The results of the research show that love of money, tax understanding, and religiosity influence taxpayer compliance, and tax sanctions are able to moderate the relationship between love of money and tax understanding on taxpayer compliance, while tax sanctions are not able to moderate the relationship between religiosity and taxpayer compliance
Pengaruh Merek Ekspresi Diri, Citra Merek dan Keaslian Merek Terhadap Kecintaan Merek Ms Glow di Surabaya
Get PDFThis research aims to analyze and identify the influence of self-expression, brand image and brand authenticity on the love of the Ms Glow brand for students in the city of Surabaya. Research was conducted on consumers or customers who had made purchases at Ms Glow in the last few months with a total population of 105 people. The sample used was only 100 respondents because some samples did not match the criteria. Data collection techniques used were questionnaires via Google forms and conventional ones directly. Variable measurement uses a Likert scale with a scale of 1-7 and analysis for data processing uses the multiple linear regression method with the SPSS ver. 25. The research results show that there is an influence of Self-Expression, Brand Image and Brand Authenticity on the Love of the Ms Glow Brand for Students in the City of Surabaya.
Keywords: Self-Expression, Brand Image, Brand Authenticity and Brand Lov
Pengaruh Tata Kelola, Kinerja Lingkungan, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Consumer Non Cylicals
Get PDFThis research is entitled "The influence of governance, environmental performance and profitability on company value in the non-cyclical consumer sector" which aims to determine the partial or simultaneous influence of governance, environmental performance and profitability on company value. This research uses quantitative research with a population of all public companies listed on the Indonesia Stock Exchange in 2020-2022. This research sample used a purposive sampling method. The data collection method used is secondary data and analyzed using regression analysis, t test, f test and r test with the help of the SPSS 26 application. The results of this research show that (1) independent commissioners have a partial effect on company value. (2) the audit committee has a partial effect on company value. (3) environmental performance has a partial effect on company value. (4) profitability has no effect on company value. (5) independent commissioners, audit committees, environmental performance and profitability simultaneously influence company value.
Keywords : Independent Commissioner, Audit Committee, Environmental Performance, Profitability, Company Valu
Pengaruh Disiplin Kerja, Kompensasi, Dan Kompetensi Terhadap Kinerja Karyawan Perusahaan Ekspedisi Muatan Kapal Laut Al-Zahra
Get PDFThe purpose of this study was to analyze the effect of Work Discipline, Compensation, and Competence on employee performance. The sampling technique used purposive sampling with a total of 52 respondents of Al-Zahra Sea Shipload Expedition Company employees. The analysis technique used in the research is Smart PLS. The results showed that Work Discipline and Competence have an influence on Employee Performance, but Compensation does not affect employee performance. The purpose of this study was to analyze the effect of Work Discipline, Compensation, and Competence on employee performance. The sampling technique used purposive sampling with a total of 52 respondents of Al-Zahra Sea Shipload Expedition Company employees. The analysis technique used in the research is Smart PLS. The results showed that Work Discipline and Competence have an influence on Employee Performance, but Compensation does not affect employee performance
Keyword : Work Discipline, Compensation, Competence, Employee Performanc
Rancang Bangun Aplikasi Manajemen Task pada PT Evolusi Teknologi Indonesia
Get PDFThis internship report aims to design and develop a web-based task management application at PT Evolusi Teknologi Indonesia (Evotek), a software house company focusing on the development of Hospital Management Information Systems (HMIS). The application is designed to address various challenges faced by the company in task management, such as prolonged task completion times, lack of coordination among teams, and difficulties in monitoring task progress. The system development method used in this project is the System Development Life Cycle (SDLC), which includes stages of analysis, design, implementation, and testing. The outcome of this application development is expected to enhance the efficiency and effectiveness of the company's operations, as well as contribute positively to task management in the work environment. This report is also expected to serve as a reference for the development of similar applications in the future
Pengaruh Transfer Pricing, Kompensasi Rugi Fiskal, Intensitas Modal Dan Kepemilikan Institusional Terhadap Praktik Penghindaran Pajak
Get PDFTax avoidance practices is one of the company’s effort to minimize or avoid the tax burden owed for obtaining the maximum profits. This study aims to determine the effect of transfer pricing, fiscal loss compensation, capital intensity and institutional ownership on tax avoidance practices in consumer non-cyclical sector companies listed on the Indonesian Stock Exchange in 2019 to 2022. The population in this study is consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained 181 financial statement data using purposive sampling method as a sampling technique. Data is tested using multiple linear regression methods. The results show that transfer pricing have affect to tax avoidance pratices, meanwhile the fiscal loss compensation, capital intensity and institutional ownership have not affect to tax avoidance practices.
Keywords: tax avoidance practices, transfer pricing, fiscal loss compensation, capital intensity, institutional ownershi
Pengaruh Etika Uang, Sanksi Perpajakan, dan Self Assessment System Terhadap Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi
Get PDFTax Evasion is an attempt to lighten the tax burden by violating the law. The aims of this research is to examine the influence of money ethic, tax sanction, and Self-assessment system on tax evasion with religion as a moderating variable. The population in this study was IKM APMMIK Kab. Bojonegoro. The sampling method was carried out using a random probability technique with a cluster sampling method. The data analysis technique used by descriptive analysis, outer model and inner model using Warp-PLS 8. The results of this research show that: 1) money ethic has an effect on tax evasion; 2) tax sanction have no effect on tax evasion; 3) the Self-assessment system has an effect on tax evasion; 4) religiosity does not moderate the relationship between money ethic and tax evasion; 5) religiosity does not moderate the relationship between tax sanction and tax evasion; 6) religiosity does not moderate the relationship between the Self-assessment system and tax evasion.
Key words: Tax evasion, Money ethic, Tax sanction, Self-assessment system, and Religiou
Pengaruh Persepsi Keadilan Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Niat Untuk Melakukan Pengelapan Pajak (Tax Evasion)
Get PDFThis study aims to determine the influence of tax fairness, understanding of taxation and partial tax sanctions on the perceptions of Accounting students at Hayam Wuruk University Perbanas Surabaya class of 2020. The sampling
technique used purposive sampling with a total of 84 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation ModelingPartial Least Square (SEM-PLS). The results of this research show that tax justice has a positive effect, while understanding taxation and tax sanctions has a negative effect on students' perceptions regarding their intention to commit tax evasion