JOURNAL OF BUSINESS STUDIES AND MANAGEMENT REVIEW
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An ASSESSMENT OF E-TAX ADMINISTRATION ON TAX REVENUE IN ONDO STATE, NIGERIA
Get PDFThe study assessed the impact of e-tax administration on tax revenue in Ondo state internal revenue, Nigeria. The study employed survey research design using primary data sourced from the distribution of a well-structured questionnaire to the staff of the Ondo State Board of Internal Revenue (OSBIR). Data collected were analyzed using descriptive and inferential statistics; through frequency counts, mean scores; and Z-test to test the hypotheses formulated. The study revealed that electronic taxation has significant influence on tax evasion as demonstrated by the calculated Z-test score greater than the Z-table score of (1.96 < 6.44); similarly, it was also shown that electronic-taxation can prevent corrupt practices among some tax administrators as revealed by the Z-table score of (1.96 < 3.08). The study concluded that e-taxation can reduce tax evasion in Nigeria as well as truncate corrupt practices among tax officials in Nigeria. It was recommended that OSBIR embrace e-taxation with urgent deployment of robust Information Technology; and encourage regular training of staff and taxpayers sensitization to facilitate smooth running. This will engender a high level of compliance among taxpayers. Also, e-tax ought to be employed in order to ease the related glitches that swindling stakeholders’ interest
PSYCHOLOGICAL CONTRACT IN IMPROVING HUMAN RESOURCES STRATEGY WITH ORGANIZATIONAL CULTURE AS A MEDIATOR VARIABLE
Get PDFThe minimum criteria regarding the qualifications and competencies of lecturers in conducting education require psychological contracts, organizational culture and the strategy of Human Resources (HR) that are used as the basis for work relationships. The main objective of this research is to examine psychological contracts in improving HR strategies with organizational culture as a mediator variable. The method used in this research is kind of descriptive with a quantitative approach and use explanatory surveys. The research target was lecturers at several universities in Jambi Province. The data collection method used is by providing a structured questionnaire aimed at the sample respondents. The analysis tool used in this study is Partial Least Square (PLS) and the software used is smart-PLS. The research hypothesis provides strong support towards the view of psychological contracts has a positive and significant influence in improving HR strategies, psychological contracts have a positive and significant influence in improving HR strategies through organizational culture as a mediator variable
OPEN BIDDING PHENOMENON JPT PRATAMA POST REGIONAL AUTONOMY
Get PDFThe purpose of this study is to capture the phenomenon of the open bidding process carried out in order to select apparatus who have sufficient capacity, competition and integrity to fill certain positions so that they can carry out their tasks more effectively and efficiently. The research design used was a qualitative research design, which investigated the open selection of Echelon III structural officials in the “R†Regency Government Environment (initials in order to maintain the confidentiality of informants) in Bengkulu Province. Research results: (1) The selection of high ranking pratama officials in the Regency District "R" has referred to the laws and regulations; (2) The regional head uses the final result of open bidding in filling the position, based on his authority the regional head does not have to appoint an official who gets the highest score; (3) The inhibiting factor of the open bidding implementation of pratama high-ranking officials in the “R†Regency environment is the fulfillment of competency of the examinees which is not infrequently influenced by the culture of personal closeness and the insistence of politicians to penetrate the structuring of the bureaucratic elite; (4) The perception of the implementation of open bidding related to the determination of each position position, namely selection is a formality impacting on the competence of applicants. 
THE ROLE of CONSUMER CONFIDENCE AS A MEDIATING INFLUENCE VIRAL MARKETING of VISITING KAMPOENG RADJA JAMBI
Get PDFThe purpose of this study are: (1) identify the influence between the viral marketing against consumer confidence on the attractions of Kampoeng Radja Jambi, (2) identify the influence between the viral marketing and consumer confidence towards the decision to visit sights Kampoeng Radja Jambi (3) identify the trust was able to mediate the influence of viral marketing of visiting sights Kampoeng Radja Jambi. The population of this research is a community of the city of Jambi whereas samples is a society of the city of Jambi who more than once to visit sights Kampoeng Radja Jambi as much as 150 respondents. Research methods using path analysis. The results of the research that is viral marketing effect significantly to consumer confidence in the sights of Kampoeng Radja Jambi, viral marketing and consumer confidence a significant effect against the decision to visit sights Kampoeng Radja Jambi and consumer confidence can be a mediation against viral marketing influences decisions on visiting sights Kampoeng Radja Jamb
THE DIFFERENCE ANALYSIS OF ABNORMAL RETURN AND TRADE VOLUME ACTIVITY BEFORE AND AFTER RAMADHAN EFFECTS ON FOOD AND BEVERAGES COMPANIES LISTED IN INDONESIAN SHARIA STOCK INDEX (ISSI)
Get PDFThis study aims to determine the difference between abnormal return and trade volume activity before and after Effects on Food And Beverages Companies Listed in Indonesian Sharia Stock Index (ISSI) in 2012 until 2017. In this study, samples were taken as many as 7 companies in the food and beverages sector. Researchers use quantitative research methods. The sampling technique used is purposive sampling. The type of data used is secondary data. Data analysis techniques are use parametric paired sample t-test and non parametric wilcoxon sign rank test using IBM SPSS 23 program.The results showed that there were significant differences of abnormal return between the month of sha'ban and syawal with significance value 0.003 < 0 .05. However there is a significant difference in trade volume activity between the month of sha'ban and the month of syawal with a significance value of 0.003 < 0.05. it can be concluded that Ramadhan has information on the market that causes abnormal return and changes in trade volume activity.
 
PRODUCT DEVELOPMENT STRATEGY IN MSME DEFIA OYSTER MUSHROOM IN JAMBI
Get PDFMicro Small Medium Enterprises (MSME) gives the latest innovation to the development of its business. Enterprises in order to maintain their survival in order to survive in a competitive climate should have a strategy to attract consumers to switch to their products. One strategy to choose from is product development strategy. So the purpose of this research is to know the internal and external conditions of MSMEs Nugget Oyster Defia in determining product development strategy and analyze and recommend product development strategy based on SWOT analysis to MSME Nugget Oyster Defia. This research was conducted at MSME Nugget Oyster Defia fungus located in Jambi City. Data collection using secondary and primary data.The method of data collection by using observation and direct interview which result will be processed using IFE, EFE and SWOT matrix. Based on the results of the analysis obtained IFE matrix which shows a score of 2.802 score that identified wide space and business improvement and EFE matrix with a score of 2.6255 shows nugget business can be said to be successful and able to attract profits. In the IFE and EFE matrix, the SWOT analysis is to increase the number of outputs and business performance inputs, expand marketing area and increase promotion, increase the number of experts and cooperation, use good technology and planning system, improve nugget business quality and cooperate with other agencies to developmen
EMPLOYEE PERFORMANCE: A PERSPECTIVE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB)
Get PDFThe purpose of this research is 1. To know the description OCB and Employee performance at CV. Jaya Indah Motor Jambi City. 2. To know the influence of OCB on employee performance on the CV. Jaya Indah Motor Jambi. The Method of this research is descriptive and quantitative analysis. The population in this research is the employees of CV. Jaya Indah Motor Jambi. Withdrawal of samples conducted in stratified random sampling. The total sample in this research is as much as 50 respondents. This research analyzes the influence of the independent variable X (OCB) to dependent variable Y (employee performance), can be described in a simple regression model. OCB on the CV. Jaya Indah Motor Jambi City is on high criteria with an average score of 141.4. Furthermore, the performance on the CV. Jaya Indah Motor Jambi City is in the medium criteria with an average score of 137.5. Based on the hypothesis test it is known that there is significant influence between OCB on employee performance on the CV. Jaya Indah Motor Jambi Cit
IMPACT OF DEBT TO ASSET RATIO (DAR), DEBT TO EQUITY RATIO (DER), CAPITAL STRUCTURE (STM) TO RETURN ON EQUITY ( ROE) IN TEXTILE MILL PRODUCTS INDUSTRIAL COMPANY ARE REGISTERED ON THE BEI
Get PDFThis study aims to analyze the development / change of DAR, DER, STM, and ROE, Effect of DAR, DER, and STM on ROE both simultaneously and partially, the magnitude of the effect of DAR, DER, and STM on ROE both simultaneously and partially, as well as variables the most dominant one affects ROE. DAR, DER, STM simultaneously have a significant effect on ROE. While partially for the DAR variable no effect on ROE. for the DER variable it affects ROE. for STM variables it is known that the effect has an effect on ROE. The magnitude of the effect simultaneously from DAR, DER, STM to ROE is 0.94 or 94%. The magnitude of the effect of DAR on ROE is equal to 22.8%. The magnitude of the effect of DER on ROE is 74.9%. The magnitude of the effect of STM on ROE is 50%. DER variable is the variable that has the most dominant effect on ROE with a value of 74.9%
UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE
Get PDFThis research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conservatism as an intervening variable on firm values ​​in 2010 - 2017 on the Stock Exchange Indonesia. The results were that the variable unconditional conservatism can mediate the influence between size on firm value. There is a direct influence between leverage and size on firm value
EFFECT OF EDUCATION AND CAREER DEVELOPMENT WORK PERFORMANCE OF EMPLOYEES PT. TRAIN INDONESIA (Persero) DIVISION II REGIONAL WEST SUMATRA
Get PDFThis study aims to influence education and work performance on the career development of employees of PT. Kereta Api Indonesia (Persero) Regional Division II West Sumatra.The population in this study were all employees of the office environment PT. Kereta Api Indonesia (Persero) West Sumatra Regional Division II numbering 70 employees.Teknik sampling used in this study is total sampling, The data analysis used is multiple linear regression analysis. Based on the results of the research found results of multiple regression analysis is Y = 0,107 + 0,272 X1 + 0,718 X2 + e, then t-test education variable positive and significant impact on the career development of employees of PT. Kereta Api Indonesia significant value 0,027 < 0,05. Work performance variables positive effect on the career development of employees of PT. Kereta Api Indonesia with significant value 0,000 < 0,05, F-test education variable and performance together have a significant effect on the career development of employees of PT. Kereta Api Indonesia with a significant level of 0,000 < 0,005, Based on the results obtained by the coefficient of determination contained in the value of Adjusted R Square with 0,568. This means that the ability of independent variables in explaining the dependent variable is equal to 56,8% is 43,2% explained by other variables which are not addressed in this study was the exposure, networking, loyalty to the organization, coaches and sponsors, the opportunity to grow