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Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat
Get PDFThe problem of salt farmers in Madura, known as the Salt Island, is very complex. Starting from the high level of poverty, the quality of production, and the low price of salt to a serious threat to the sustainability of salt farmers. The purpose of this study is to analyze the growth of the people's salt farming business with the geomembrane method compared to traditional methods to describe the impact of innovation on business sustainability and to explore the sustainability of the people's salt farming business from the perspective of internal stakeholders based on stakeholder theory. This research uses a case study approach configurative ideographic studies as a research method. The results of the study found that the business growth rate using geomembrane was more profitable than using traditional methods, but only part of the farmers' land used geomembrane. People's salt farming business still have difficulty accessing People's Business Credit so that some still depend on receivables from traders/middlemen. Only a small part of the salt produced by the people's salt farming is purchased by PT Garam for quality reasons. With all the challenges, from the perspective of the actors, the people's salt business is still considered more profitable than other agricultural businesses. Permasalahan petani garam di Madura yang dikenal dengan sebutan Pulau Garam sangat kompleks. Mulai dari tingginya tingkat kemiskinan, kualitas produksi, dan rendahnya harga garam menjadi sebuah ancaman serius bagi keberlanjutan petani garam Tujuan penelitian ini menganalisis pertumbuhan usaha tambak garam rakyat metode geomembran dibandingkan dengan metode tradisional untuk menggambarkan dampak inovasi terhadap keberlangsungan usaha dan mengekplorasi keberlanjutan usaha tambak garam rakyat dari sudut pandang internal stakeholders (pelaku usaha) berdasarkan teori stakeholders. Penelitian menggunakan pendekatan studi kasus configurative ideographic studies sebagai metode penelitian. Hasil penelitian menemukan bahwa tingkat petumbuhan usaha menggunakan geomembran lebih menguntungkan dibandingkan dengan menggunakan metode tradisional, tetapi hanya sebagian lahan petani yang menggunakan geomembran. Pengusaha tambak garam rakyat masih kesulitan mengakses KUR (Kredit Usaha Rakyat) sehingga sebagian masih tergantung pada hutang piutang dengan pedagang/tengkulak. Garam yang dihasilkan oleh tambak garam rakyat hanya sebagian kecil saja yang dibeli oleh PT Garam karena alasan kualitas. Dengan segala tantangannya, berdasarkan sudut pandang pelaku, usaha garam rakyat masih dianggap lebih mengutungkan dibandingkan usaha pertanian yang lain
Peran Workplace Sprituality terhadap Service Quality dengan Kepuasan dan Komitmen Sebagai Variabel Intervening
No full textThis research is a correlation study, to analyze the relation influence of Islamic values on employee job satisfaction. Analyze job satisfaction on affective commitment and analyze affective commitment to service quality. The design used in this study is hypothesis testing which aims to explain the characteristics of certain influences or differences between groups of two or more factors in one situation. The total population in this study was 4,611 employees. The sample in this study amounted to 210 respondents. The sampling technique in this study is convenience sampling with the analytical tool used is SEM. This research found that Islamic physical value attributes and Islamic nonphysical value attributes do not have a positive influence on job satisfaction. Islamic beliefs and Islamic practice have a positive influence on job satisfaction. Job satisfaction has a positive effect on affective commitment and affective commitment has a positive effect on service quality. Penelitian ini merupakan penelitian deskriptif, untuk menganalisis pengaruh nilai-nilai Islam dan religiusitas terhadap kepuasan kerja karyawan. Menganalisis kepuasan kerja atas afektif komintmen dan menganalisis afektif komitmen terhadap kualitas layanan. Rancangan yang digunakan dalam penelitian ini adalah pengujian hipotesis yang bertujuan untuk menjelaskan karakteristik pengaruh atau perbedaan tertentu antara kelompok dua faktor atau lebih dalam satu situasi. Jumlah populasi dalam penelitian ini adalah 4.611 karyawan. Sampel dalam penelitian ini berjumlah 210 responden. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling dengan alat analisis yang digunakan adalah SEM. Hasil penelitian ini menemukan bahwa atribut fisik islami dan atribut non fisik islami tidak memiliki pengaruh positif terhadap kepuasan kerja. Islamic belief dan Islamic practic memiliki pengaruh positif terhadap kepuasan kerja. Kepuasan kerja berpengaruh positif terhadap afektif komitmen dan afektif komitmen berpengaruh positif terhadap kualitas layanan
Investigasi Empiris: Tata Kelola Perusahaan, Kesulitan Keuangan, dan Penghindaran Pajak
No full textThis research aims to examine the effect of corporate governance on corporate financial distress, and its impact on tax avoidance. Corporate governance is proxied by institutional ownership, the board of commissioners and the audit committee. Financial distress is measured by the Altman z-score, and tax avoidance is assessed by the ratio between the payment of income tax to profit before tax. The research objectives will be tested empirically with data from annual reports on active companies in the Jakarta Islamic Index from 2016 to 2019. Empirical data testing is carried out with path analysis that applies an error tolerance of 5 percent. The results of the analysis concluded that the elements of corporate governance, which consist of institutional ownership, the board of commissioners, and the audit committee have a negative effect on the company's financial distress and it have a negative impact on tax avoidance. Meanwhile, in a direct test of corporate governance on tax avoidance, empirical evidence is obtained that the audit committee and the board of commissioners have a direct negative effect on tax avoidance. Institutional ownership does not have a direct effect on tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan terhadap kesulitan keuangan perusahaan, serta dampaknya terhadap penghindaran pajak. Tata kelola perusahaan diproksikan dengan kepemilikan institusi, dewan komisaris, dan komite audit. Kesulitan keuangan diukur dengan Altman z-score, sedangkan penghindaran pajak dinilai dengan rasio antara nominal pembayaran pajak penghasilan terhadap laba sebelum pajak. Tujuan penelitian akan diuji secara empiris dengan data dari laporan tahunan pada perusahaan aktif di Jakarta Islamic Index tahun 2016 hingga 2019. Pengujian data empiris dilakukan dengan analisis jalur. Hasil analisis menyimpulkan bahwa unsur tata kelola perusahaan, yang terdiri atas kepemilikan institusi, dewan komisaris, dan komite audit berpengaruh negatif terhadap kesulitan keuangan perusahaan dan secara lebih lanjut berdampak negatif terhadap penghindaran pajak. Sementara itu, pada pengujian langsung antara tata kelola perusahaan terhadap penghindaran pajak diperoleh bukti empiris bahwa komite audit dan dewan komisaris berpengaruh negatif secara langsung terhadap penghindaran pajak. Kepemilikan institusi tidak memiliki pengaruh secara langsung terhadap penghindaran pajak. Temuan lainnya adalah bahwa komite audit dan dewan komisaris melalui kesulitan keuangan berpengaruh signifikan terhadap penghindaran pajak. Sedangkan kepemilikan institusi melalui kesulitan keuangan tidak berdampak signifikan terhadap penghindaran pajak.
Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital
Get PDFManagement accounting practice (MAP) is a management accounting method used to improve company performance. Previous studies have examined the impact of MAP implementation on the performance of conventional small and medium enterprises (SMEs). However, studies on the implementation of MAP in digital start-up business companies or digital SMEs are still limited. Therefore, the MAP implemented by this digital start-up business is differ from conventional SMEs. This study examines the impact of MAP implementation on the performance of digital business startups. The research data collection method is a survey by sending a questionnaire in the form of google form. The questionnaire is distributed to the digital start-up business community on social media telegram and center of entrepreneur acceleration of Faculty of Entrepreneurship. Respondents who filled out and returned the questionnaire are 56 digital business startups in Indonesia. Testing data using multiple regression analysis. The test results prove that (1) overall MAP and contemporary MAP have a positive impact on the performance of digital start-up businesses; while (2) traditional MAP has no impact on the performance of digital start-up businesses. This indicates that digital start-up businesses use contemporary MAP to improve customer value. Praktik akuntansi manajemen (PAM) adalah metode akuntansi manajemen yang digunakan untuk meningkatkan kinerja perusahaan. Penelitian-penelitian terdahulu telah menguji dampak implementasi PAM terhadap kinerja perusahaan dan usaha kecil menengah (UKM) konvensional. Namun demikian studi mengenai implementasi PAM pada perusahaan startup business digital atau UKM digital masih terbatas. Digitalisasinya dapat dalam bentuk produksi dan produk, atau proses keuangannya, atau proses penjualannya. Oleh karena itu, PAM yang diimplementasikan oleh startup business digital ini berbeda dengan UKM konvensional. Penelitian ini menguji dampak implementasi PAM terhadap kinerja startup business digital. Metode pengumpulan data penelitian adalah survei dengan mengirimkan kuesioner dalam bentuk google form. Kuesioner disebarkan pada komunitas pelaku startup business digital pada media sosial telegram dan pusat akselerasi pengusaha Fakultas Kewirausahaan. Responden yang mengisi dan mengembalikan kuesioner sebanyak 56 startup business digital di Indonesia. Pengujian data menggunakan analisis regresi majemuk. Hasil pengujian membuktikan bahwa (1) PAM secara keseluruhan dan PAM kontemporer berpengaruh positif terhadap kinerja startup business digital; sedangkan (2) PAM tradisional tidak berpengaruh terhadap kinerja startup business digital. Ini mengindikasikan bahwa startup business digita
Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention
No full textThis study aims to determine fraud prevention from the perspective of religiosity, whistleblower protection, and Whistleblowing Intention. This research was conducted on PT Asuransi Prudential Life employees with a sampling technique of census (saturated sample) totalling 37 people. Data collection in this study was carried out by distributing questionnaires to respondents and testing the research hypothesis using multiple linear regression analysis. The results of the study show that religiosity and whistleblowing protection does not affect fraud prevention. The results of this study indicate that the religious values of employees are not internalized in attitudes and behaviour to prevent fraud, namely by working well and professionally and reporting fraudulent acts in the company. In addition, the findings of this research also indicate that the protection for whistleblowers in the company does not encourage (attract) employees to prevent fraud by reporting fraud because of the negative impact it will receive. The results also show that whistleblowing intention has a significant and positive effect on fraud prevention, indicating that employees have the intention and desire to report fraudulent actions to prevent fraud that can harm the company
Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report
Get PDFImplementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect
Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19
Get PDFThis study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual. Penelitian ini bertujuan untuk bertujuan untuk menggambarkan serta mengeksplorasi tentang pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan bersama relawan pajak di masa pandemi Covid-19, serta tanggapan masyarakat dalam hal ini wajib pajak orang pribadi mengenai pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan di masa pandemi Covid-19. Metode dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa persiapan hingga pelaksanaan pelayanan pelaporan SPT Tahunan wajib pajak melalui e-filing di masa pandemi covid-19 sudah berjalan sangat baik. Pelayanan pelaporan SPT Tahunan pada masa pandemi dilaksanakan melalui Tempat Pelayanan Terpadu (TPT) virtual. Berbagai persiapan untuk pelaksanaan pelayanan pelaporan SPT telah dilakukan, baik oleh KPP Pratama Bangkalan maupun relawan pajak. Dalam proses pelayanan pelaporan SPT, masih menghadapi berbagai hambatan. Berbagai upaya telah dilakukan, agar pelayanan TPT virtual ini dapat berjalan maksimal. Selain itu, tanggapan wajib pajak terhadap pelayanan KPP yaitu sudah berjalan baik. Wajib pajak yang melaporkan SPT Tahunan dilayani semaksimal mungkin walaupun secara virual.
Green Intellectual Capital dan Sustainable Performance
Get PDFThe Purpose of this study was to examine the effect of Green Intellectual Capital on Sustainable Performance. Furthermore, this study examines the effect of Green Human Capital, Green Structural Capital, and Green Relational Capital on Sustainable Performance. This study was conducted on SMEs Fashion Business in Jakarta. The sample were obtained by 131 respondents. The sampling method using Convenience Sampling with the multiple regression technique. The result of this study found that Green Human Capital has a negative effect on the Sustainable Performance, Green Structural Capital was found to have no effect on the Sustainable Performance, and Green Relational Capital was found has a positive effect on the Sustainable Performance.Penelitian ini bertujuan untuk menguji pengaruh Green Intellectual Capital terhadap Sustainable Performance. Lebih lanjut lagi menguji pengaruh Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap Sustainable Performance. Penelitian ini ditujukan kepada pelaku bisnis UMKM Fashion yang terdapat di Jabodetabek. Sampel yang diperoleh dalam penelitian ini sebanyak 131 responden diperoleh secara convenience dengan memanfaatkan Instagram, market place dan Facebook. Hasil penelitian membuktikan adanya pengaruh negatif Green Human Capital terhadap Sustainable Performance dan pengaruh positif Green Relational Capital terhadap Sustainable Performance. Riset ini gagal membuktikan adanya pengaruh antara Green Structural Capital terhadap Sustainable Performance. Temuan ini menunjukkan bahwa pelaku UMKM membutuhkan dukungan dalam mengembangkan sumberdaya manusia yang mampu mewujudkan sebuah bisnis yang berwawasan lingkungan, sehingga pelaku UMKM dapat menghemat pengeluarannya. Hasil riset juga menunjukkan bahwa sebuah ekosistem bisnis ramah lingkungan yang terintegrasi dalam value chain mampu meningkatkan kinerja UMKM. Dukungan dalam bentuk pelatihan, persiapan sertifikasi mutu maupun seminar dapat mendorong UMKM untuk membentuk struktur operasional yang yang mendorong kearah praktik bisnis berkelanjutan