103 research outputs found
PENGARUH KENAIKAN TARIF PAJAK PERTAMBAHAN NILAI DAN LITERASI PERPAJAKAN TERHADAP KEPUTUSAN PEMBELIAN DENGAN TRANSAKSI E-COMMERCE SEBAGAI VARIABEL MODERASI (Studi Kasus Generasi Z di Kota Tegal )
No full textAnggit Puspitasari, 2025, Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai dan Literasi Perpajakan terhadap Keputusan Pembelian dengan Variabel Moderasi Transaksi E-Commerce (Studi Kasus pada Generasi Z di Kota Tegal).
Penelitian ini bertujuan mengetahui pengaruh kenaikan tarif Pajak Pertambahan Nilai (PPN) dan literasi perpajakan terhadap keputusan pembelian dengan transaksi e-commerce sebagai variabel moderasi pada Generasi Z di Kota Tegal. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif. Metode pengumpulan data menggunakan data primer pada Generasi Z di Kota Tegal. Jumlah populasi dalam penelitian ini sebanyak 47.918 orang. Teknik pengambilan sampel menggunakan purposive sampling dan penghitungan slovin diperoleh data sebanyak 400 responden. Analisis data yang digunakan yaitu moderated regression analysis dengan bantuan SPSS Versi 22.
Hasil penelitian menyatakan bahwa kenaikan tarif Pajak Pertambahan Nilai berpengaruh negative terhadap keputusan pembelian Generasi Z di Kota Tegal. Sedangkan literasi perpajakan berpengaruh positif terhadap keputusan pembelian Generasi Z di Kota Tegal. Kemudian, transaksi e-commerce tidak mampu memoderasi pengaruh kenaikan tarif Pajak Pertambahan Nilai terhadap keputusan pembelian Generasi Z di Kota Tegal. Sedangkan transaksi e-commerce mampu memoderasi pengaruh literasi perpajakan terhadap terhadap keputusan pembelian Generasi Z di Kota Tegal. Hasil nilai koefisien determinasi keseluruhan variabel pada penelitian ini berpengaruh sebesar 43,90% dan sisanya dipengaruhi oleh faktor lain dari luar penelitian ini sebesar 56,10%.
Kata kunci: Keputusan Pembelian, Kenaikan Tarif Pajak Pertambahan Nilai, Literasi Perpajakan, Transaksi E-Commerce
Anisa Puspitasari Tradisi Kupatan Dalam Ritual Rebo Wakasan Perspektif Living Qur'an
No full textThis writing aims to find out how the process of the kupatan tradition in the Rebo Wakasan ritual and also the author tries to examine the kupatan tradition in the Rebo Wakasan ritual from the perspective of living qur'an in Cikalahang Village, Pabuaran Village. This research uses a qualitative research method with a case study approach that relies on collecting secondar and primary data sources. Secondary data obtained through literature studies, such as journals or articles, books and other reading materials and primary data sources include observations and interviews. The results of this study show that in the perspective of living qur'an, the Rebo Wakasan ritual is seen as a community response to the Qur'an. Phenomena contained in the Rebo Wakasan ritual in Cikalahang village such as: Prayers, dhikr, praying, giving alms and reading surahs of the Qur'an together are the result of the interpretation of the Cikalahang village community on the function of the Qur'an which according to them can protect from various disasters by the will of Allah SWTPenulisan ini bertujuan untuk mengetahui bagaimana proses tradisi kupatan dalam ritual Rebo Wakasan dan juga penulis berusaha mengkaji tradisi kupatan dalam ritual Rebo Wakasan dilihat dari perspektif living qur’an di Kampung Cikalahang Desa Pabuaran. Penelitian menggunakan metode penelitian kualitatif pendekatan studi kasus yang mengandalkan pengumpulan sumber data sekunder dan primer. Data sekunder yang diperoleh melalui studi literatur, seperti jurnal atau artikel, buku dan bahan bacaan lainnya dan sumber data primer meliputi observasi dan wawancara. Hasil penelitian ini menunjukan bahwa dalam perspektif living qur’an, ritual Rebo Wakasan dipandang sebagai respons masyarakat terhadap Al-qur’an. Fenomena yang terdapat dalam ritual rebo wakasan di kampung cikalahang seperti : Sholat, berdzikir, berdo’a, bersedekah dan pembacaan surah-surah al-qur’an secara bersama merupakan hasil dari interpretasi masyarakat kampung Cikalahang atas fungsi al-qur’an yang menurut mereka bisa melindungi dari berbagai bala musibah atas kehendak Allah SWT. 
Aplikasi Penambahan Cacing Tanah (Lumbricus rubellus) pada Pakan Induk Lele Sangkuriang (Clarias sp.) <br><i>[Applications of Addition Earthworms (Lumbricus rubellus) on Feed of Sangkuriang Catfish (Clarias sp.) ]<i>
No full textAbstract
Aquaculture production from 2010 to 2014 has increased. The average increase catfish production reached 35%. Increased production resulted in increased seed requirement can be met if the fish seed production is done in bulk and sustainable. The use of artificial feeding has an important role to support aquaculture activities. Sangkuriang catfish broodstock must obtain amino acids from protein feed for the growth of reproductive glands, development and construction of new tissue and repair damaged tissue. Earthworm protein quality higher than meat and fish proteins make earthworms likely used as fish feed ingredients. Purpose of this study is to know aplication of the addition earthworm (Lumbricus rubellus) at the sangkuriang catfish (Clarias sp.) broodstock feed. Study was conducted in BBPBAT Sukabumi, West Java on January 20 to February 14, 2014. Working methods used is a descriptive method. Data were collected by means of observation, participation and interviews. The process of making the sangkuriang catfish broodstock feed with the addition of earthworms consists of several stages of harvesting earthworms, weighing, mixing some of the material feed, milling, mixing the remaining feed ingredients, printing, and storage. Proximate analysis showed higher levels of crude protein (PK) of the parent sangkuriang catfish feed by 28%
PELAKSANAAN PERATURAN MENTERI KEUANGAN NOMOR 242/PMK.03/2014 TENTANG TATA CARA PEMBAYARAN DAN PENYETORAN PAJAK (Studi di Kantor Pelayanan Pajak Pratama Pamekasan)
No full textYuni Puspitasari, Agus Yulianto, S.H., M.H., Bahrul Ulum Annafi, SH., M.H. Fakultas Hukum, Universitas Brawijaya [email protected]  ABSTRAK Dalam penulisan skripsi ini penulis membahas mengenai pelaksanaan Peraturan Menteri Keuangan Nomor 242/PMK.03/2014 Tentang Tata Cara Pembayaran dan Penyetoran Pajak yang dilakukan di Kantor Pelayanan Pajak Pratama Pamekasan dimana untuk mengetahui hambatan dalam pelaksanaan peraturan menteri keuangan dan memberikan solusi dalam mengatasi hambatan tersebut. Hal ini dilatarbelakangi dengan diberlakukannya sistem pembayaran dan penyetoran pajak secara elektronik dengan menggunakan e-biling. Mengingat dalam pelaksanaannya diharapkan untuk memudahkan wajib pajak dalam melakukan pembayaran dan penyetoran pajak. namun pada kenyataannya dalam pelaksanaan ini masih terdapat beberapa wajib pajak yang masih belum memahami akan penggunaan e-billing. Sehingga permasalahan terkait pelaksanaan pembayaran pajak secara elektronik dapat dianggap ringan apabila terdapat sosialisasi dari instansi tersebut terhadap wajib pajak terdaftar mengenai pemahaman dan penggunaan e-billing dalam melakukan pembayaran dan penyetoran pajak secara elektronik. Kata Kunci : pelaksanaan, wajib pajak, e_billing  ABSTRACT In writing of this thesis, the author discusses about the implementation of Minister of Finance Regulation Number 242/PMK.03/ 2014 concerning Procedures of Payment and Tax Deposit conducted at Pratama Pamekasan Tax Service Office which aimed to understand obstacles in the implementation of Minister of Finance Regulation and its solution to overcome those obstacles. It was motivated by the enactment of payment and deposit system using e-billing. Considering that the implementation was expected to facilitate taxpayers in making payment and deposit of taxes. In reality, however, this implementation shows that some taxpayers still did not understand how to use e-billing. Therefore, the obstacles related to the implementation of tax payment electronically can be understandable if there is a socialization from the institution towards registered tax payers related to understanding and using e-billing in order to handle payment and deposit of taxes electronically. Keywords: implementation, taxpayer, e-billin
Marketing communication strategy of national indie movies: a case study of Yogyakarta indie movies
No full textIndependent films or more familiarly referred to indie films in general are films produced outside
major label or company/production house (PH). Since it is not marketed through a commercial
distributor line, indie film practitioners or indie filmmakers must be smart and intuitive in searching for
opportunities to promote their work to a wide audience. Although there have been many indie films by
Indonesian filmmakers who won numerous awards both nationally, regionally and internationally, but
the funding problem often hindered their efforts to market their works, so only a handful of spectators
who enjoyed the indie film. This problem was attracted the author to do research on the marketing
communication strategy of national indie movies. In this article, the authors use qualitative research
methods, precisely descriptive-qualitative research methods. Interview techniques, observation, library
study and Focus Group Discussion (FGD) are used to collect all of research data. Data analysis using
case study method. The author has conducted interviews and FGDs with two young producers who are
also indie practitioners in Indonesia, namely Ifa Isfansyah (Fourcolours Films) and Ismail Basbeth
(Hide Project Films). The research results show that indie filmmakers in Indonesia, especially in
Yogyakarta, make film festivals (both national and international) as the main marketing medium for
their works. In addition to using film festivals as a promotional event, indie filmmakers in Indonesia
also use some media/other ways, through social media (Twitter, Facebook, Instagram, Path, and
Youtube), websites that market alternative films (Layaria, ID Film Center, Kineria, VidSee, Buttonijo,
nonton.com) and through press screening
Towards high resolution operando electron microscopy of a working catalyst
No full textThe objectives of this PhD project are to address the challenges of in-situ TEM and introduce a new generation of in-situ TEM equipment. In Chapter 2 the in-situ TEM facilities are introduced, focusing on the nanoreactor that has gone through quite some development stages during this project. Several types of in-situ TEM nanoreactors were fabricated using Microelectromechanical Systems (MEMS) technology, which enables miniaturisation of the complete catalytic reactor (reactor column, heating system and gas system). The different generations of nanoreactors are the glued nanoreactor (GNR), the wafer bonde
Screening of metabolites secondary compounds in extract of moringa fruit and determination of inhibitory effect on growth of the fungus Candida albicans
No full textPENGARUH RELIABILITY, ASSURANCE, RESPONSIVENESS, EMPATY DAN TANGIBLE TERHADAP KEPUASAN KONSUMEN PADA NASI GORENG 69 DI LIPPO MALL SIDOARJO
No full textABSTRAKSI
Indra Devi Puspitasari. 2018. Pengaruh Reliability, Assurance, Responsiveness, Empaty dan Tangible Terhadap Kepuasan Konsumen Pada Nasi Goreng 69 Di Sidoarjo. Skripsi ini telah dipublikasikan Fakultas Ekonomi Universitas Muhammadiyah Sidoarjo.
Pada era globalisasi sekarang ini dunia bisnis memiliki persaingan yang semakin ketat, apalagi perusahan dalam bidang industri kuliner. Pada dasarnya manusia memilik kebutuhan yang sama, tetapi karena budaya maka ebutuhan ikut berbeda. Kebutuan manusia yaitu kebutuhan fisiologis atau dasar, kebutuhan akan rasa aman dan tentram, kebutuhan untuk dicintai dan disayangi,kebutuhan untuk dihargai. Kebutuhan fisiologis adalah kebutuhan yang paling mendasar, dimana kebutuhan tersebut adalah kebutuhan yang paling kuat dan yang paling jelas untuk mempertahankan hidup secara fisik. Salah satu dari kebutuhan fisiologis tersebut adalah kebutuhan akan makanan. Tujuan sebuah bisnis adalah menciptakan konsumen, dengan melakukan kualitas layanan yang erat dengan kepuasan konsumen. Membangun kepuasan konsumen adalah inti dari pencapaian profitabilitas jangka panjang.
Obyek dalam penelitian ini adalah konsumen yang membeli Nasi Goreng 69 Di Sidoarjo. Dengan teknik pengambilan sampel Nonprobability Sampling yaitu semua elemen dalam populasi tidak memiliki kesempatan yang sama untuk dipilih menjadi sampel. Dengan metode pengambilan sampel Accidental sampling. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengujian instrumen atau data dalam penelitian adalah uji validitas dan uji reliabilitas. Uji hipotesis yang berupa uji T dan uji F, dan untuk uji asumsi klasik yang berupa normalitas, multikolinesritas, autokorelasi, heterokedastsiitas, linieritas. Adapun tujuan dalam penelitian ini adalah untuk mengetahui pengaruh reliability, assurance, responsiveness, empaty dan tangible terhadap kepuasan konsumen.
Hasil penelitian yang diperoleh berdasarkan uji validitas dan reliabilitas menunjukkan semua pertanyaan dalam kuisioner dinyatakan valid dengaan hasil bahwa semua item variabel X1 X2 X3 X4 X5 dan Y adalah valid. Karena nilai korelasi (Pearson Correlation) lebih besar dari nilai r tabel. Dan untuk uji reliabilitas dari semua variabel adalah reliabel dengan diperoleh nilai Cronbach Alpha X1 X2 X3X4 X5 dan Y lebih besar dari nilai r tabel. Dan untuk uji hipotesis yang digunakan uji F diketahui ada pengaruh simultan dengan niali F hitung lebih besar dari nilai F tabel dan uji t diketahui ada pengaruh parsial dengan nilai t hitung yang lebih besar dari t tabel.
Berdasarkan keterangan diatas penulis dapat menarik kesimpulan bahwa terdapat pengaruh reliability, assurance, responsiveness, empaty dan tangible terhadap kepuasan konsumen Pada Nasi Goreng 69 Di Sidoarjo.
Kata-kata kunci : reliability, assurance, responsiveness, empaty, tangible, kepuasan konsumen.
ABSTRAKSI
Indra devi puspitasari. 2018. Effect of Reliability, Assurance, Responsiveness, Empaty and Tangible on Consumer Satisfaction At Fried Rice 69 In Sidoarjo. This thesis has been published by the Faculty of Economics, University of Muhammadiyah Sidoarjo.
In this era of globalization today the business world has increasingly fierce competition, let alone companies in the field of culinary industry. Basically humans have the same needs, but because of the culture then the need to participate differently. Human needs are the physiological or basic needs, the need for security and peace, the need to be loved and loved, the need to be respected. Physiological needs are the most basic needs, where they are the strongest and most obvious need for physical survival. One of the physiological needs is the need for food. The goal of a business is to create consumers, by doing a close quality of service with customer satisfaction. Building customer satisfaction is at the core of achieving long-term profitability.
Object in this research is consumer who bought Nasi Goreng 69 In Sidoarjo. With Nonprobability Sampling sampling technique that all elements in the population do not have the same opportunity to be selected to be sampled. By the sampling method Accidental sampling. This type of research is quantitative research. Technique testing instrument or data in research is test of validity and reliability test. Hypothesis test in the form of T test and F test, and for classical assumption test in the form of normality, multicolinesritas, autocorrelation, heterokedastsiitas, linearity. The purpose of this research is to know the influence of reliability, assurance, responsiveness, empathy and tangible to customer satisfaction.
The results obtained based on the validity and reliability test show all questions in the questionnaire otherwise valid with the result that all items X1 X2 X3 X4 X5 and Y are valid. Because the correlation value (Pearson Correlation) is greater than r table value. And to test the reliability of all variables is reliable with the value obtained Cronbach Alpha X1 X2 X3X4 X5 and Y larger than the value of r table. And to test the hypothesis used F test known to have a simultaneous influence with niali F arithmetic greater than the value of F table and t test is known there is partial influence with the value of t arithmetic is greater than t table.
Based on the above information the author can draw the conclusion that there is influence of reliability, assurance, responsiveness, empathy and tangible to customer satisfaction At Fried Rice 69 In Sidoarjo.
Keywords: reliability, assurance, responsiveness, empathy, tangible, consumer satisfaction
What Drivers Factors for the Implementation of Sustainable Public Procurement in Indonesia?
No full textSustainable Development Goals (SDGs) 12 promotes environmentally responsible consumption and production. One of its sub-objectives is to improve sustainable public procurement practices, in line with national policies and priorities. Sustainable Public Procurement (SPP) is a process of public organizations carrying out goods/services procurement activities that consider economic, social, and environmental aspects. This study identifies and evaluates the factors that drive the implementation of SPP in Yogyakarta Provinces, and seeks recommended solutions based on these driving factors. The respondents selected as the object of this study were 30 procurement actors in Yogyakarta Province. In this study, the driving factors for the application of SPP were divided into 6 factors with 22 subfactors. The analysis method used is the RII method. RII is a method for identifying the relative importance of causation of an event based on its likelihood and effect using the Likert Scale. The results showed that 6 of the 22 subfactors that encourage the implementation of SPP are the availability of sustainable products, sustainable goods/services procurement policies and procedures, the availability of sustainable human resources, the availability of sustainable product/service suppliers, organizational values, and the cost of sustainable products/services
Growth of vegetative explant Moringa oleifera on different composition of auxin and cytokinin and its synthetic seed germination
No full text- …
