1,720,976 research outputs found
Analisis Kesuksesan Penerapan Sistem Informasi E-spt Pajak Penjualan (Ppn) terhadap Kepatuhan Pajak pada Kantor Pelayanan Pajak Madya A dan Kantor Pelayanan Pajak Madya B
Get PDFEtik Ipda Riyani: This study aimed to analyze the relationship between the success of the implementation of the information system e-SPT Sales Tax (e-SPT PPN) to tax compliance. The model used in the study was the model of success of information systems updated D & M IS Success Model. This model is based on six measures of success is the quality information system (System Quality), the quality of information (Information Quality), quality of service (Service Quality), user interest (Intention to Use), the satisfaction of users (User Satisfaction), and tax compliance. The population of this research is all taxpayer is incorporated and registered in Madya Tax Office A and B. Researchers using simple random sampling in the sampling. The analytical tool used in this study were Path Analysis (Path Analysis).The results showed the successful implementation of the information system e-SPT PPN with dimensions System Quality, Information Quality, and Service Quality, Intention to Use and User Satisfaction effect on Tax Compliance
TANTANGAN PENGEMBANGAN EKOWISATA BAHARI DI PULAU PISANG PESISIR BARAT LAMPUNG
Get PDFEtik Ipda Riyani dan Tamjuddin: The purpose of this research is to identify the marine ecotourism development of the Pisang Island that is one of the favourite destination in west coast of Lampung. According to condition and the potencies of this island which likely has a potentiality as a further ecotourism destination and also nature conservation that will bring a revenue for the local communities, local governmemt and also management in west coast of Lampung. There are many problems for managing tourism assets because it requires infrastructure development. The research is located along the coast and marine ecotourism zone of Pisang island. This research is the development as further research of previous research which is about the beach, snorkling and diving zone in north coast of Pisang island by Nugraha and Irfan (2013). The importance of this research is to know the challenges and problems in decision making of tourism-developing sector for local goverment and managemet. The methods of this research are direct survey, observation to collect the data and also interview with respondents. The local communities, tourists, the local entrepreneurs, the local governments such as subdistrict head, district head and head of locat department tourism are the sample of respondents. Data analysis is used by SWOT for formulation. The strategy of development are based on the policies, the marine ecotourism zone, the previous reseach analysis, the experience of local communities, infrastructure demands, human resources and the local culture The involvement of local cummunities, the beach marine ecotourism zone and underwater zone are the result of the research.Key words: Pisang Island, The Challenges Of Policy, Zone, Infrastructure, Human Resource
Increasing Value Added Tax (VAT) 12% and Impact on The Economy Society: Systematic Literature Study Approach
No full textThe increase in the Value Added Tax (VAT) rate from 11% to 12% is one of the strategic policies of the Indonesian government to increase state revenues to support sustainable development. This policy is regulated in the Law on Harmonization of Tax Regulations (UU HPP) and aims to expand the tax base and create fiscal justice. This study aims to analyze the impact of the increase in VAT rates on the Indonesian economy using a qualitative method based on a systematic literature review. Data were analyzed from various scientific articles, online news, and related policy reports to provide a comprehensive picture of the implications of this policy. The results of the study show that the increase in VAT rates has a direct contribution to increasing state revenues, which is expected to support the development of infrastructure, education, and health. However, this policy has also raised concerns about the additional burden on people's purchasing power, especially low-income groups, although basic necessities are not included in the scope of VAT. In addition, the analysis shows that this rate increase contributed additional inflation of around 0.2% in the first year of its implementation, which is temporary because it is limited to the initial adjustment phase. Inflation in Indonesia tends to be more influenced by global commodity prices than changes in VAT rates, so its impact on economic growth is projected to be minimal. The long-term success of this policy depends heavily on effective management of state revenues and government transparency in communicating the benefits of the policy to the public. Thus, this VAT rate increase can be an effective tool to support sustainable development if supported by adequate supporting policies
Model Literasi Keuangan (Financial Literacy) Tenaga Kerja Indonesia di Kabupaten Ponorogo, Jawa Timur
Get PDFKesulitan keuangan yang dialami seseorang bukan fungsi dari pendapatan semata namun juga bisa disebabkan kesalahan manajemen (mismanagement) keuangan (Krishna et al., 2010). Tindakan preventif yang dapat dilakukan terhadap kesulitan keuangan yang dikarenakan mismanagement keuangan pribadi adalah melalui pendidikan keuangan. Warsana (2010) menyatakan bahwa dalam rangka mencapai kemerdekaan keuangan, pengetahuan dan implementasi atas praktik keuangan pribadi yang sehat, idealnya perlu dimiliki dan dilakukan setiap orang. Sejauhmana pengetahuan dan implementasi seseorang atau masyarakat dalam mengelola keuangan pribadinya ini sering dikenal sebagai literasi keuangan (financial literacy). Studi tentang literasi keuangan mulai banyak dilakukan di berbagai negara, namun belum demikian di Indonesia. Krishna et al. (2010) dan Nidar dan Bestari (2012) keduanya menunjukkan hasil bahwa mahasiswa sebagai responden belum memiliki tingkat literasi keuangan yang baik. Studi literasi keuangan di University Southern of California USA dilakukan oleh Kezar (2009) menyimpulkan bahwa membantu mahasiswa menjadi melek secara keuangan dan meningkatkan akses dan keberhasilan belajar di kampus menjadi kewajiban moral bagi perguruan tinggi sebagai bagian dari isu akuntabilitas. Working Group on Financial Literacy (2010) menunjukkan bahwa tingkat literasi keuangan di antara anak muda di Kanada masih rendah. Literasi keuangan yang erat kaitannya dengan perencanaan keuangan (financial planning), dalam penerapannya bukan monopoli masyarakat golongan ekonomi menengah ke atas, tetapi juga bisa diterapkan pada golongan ekonomi bawah. Hananto (2011) menyatakan bahwa dalam perencanaan keuangan yang terpenting adalah kepemilikian pendapatan seseorang bukan pada jumlah nominalnya; artinya ini juga diperlukan bagi kelompok masyarakat yang tingkat pendidikannya relatif kurang memadai antara lain tenaga kerja migran Indonesia atau tenaga kerja Indonesia (TKI). Hal ini menjadi motivasi penelitian ini, karena penelitian terdahulu dilakukan untuk golongan masyarakat yang berpendidikan. Selama ini gaya hidup para TKI dan keluarganya konsumtif (Santoso, 2010). Jika uang tunai habis, maka kendaraan bermotor dan perhiasan dijual kembali untuk kebutuhan sehari-hari dan modal berangkat kembali ke luar negeri, demikian seterusnya. Artinya, kepergian para TKI ke luar negeri, tidak banyak memberi nilai tambah untuk perbaikan kualitas hidup. Program literasi keuangan ini dimaksudkan sebagai langkah awal mengatasi masalah tersebut. Berdasarkan data BPS menunjukkan bahwa Ponorogo termasuk kabupaten dengan jumlah TKI terbesar setelah kabupaten Malang. Jumlah yang sedemikian besar menjadi motivasi dipilihnya kabupaten Ponorogo sebagai lokasi penelitian program pengembangan literasi keuangan. Selain itu pada 2010 Bank Dunia (World Bank) telah melakukan kegiatan program pelatihan edukasi keuangan bagi para TKI di kabupaten Malang dan kabupaten Blitar. Penelitian ini bertujuan mengukur tingkat literasi keuangan para TKI dan menjelaskan faktor-faktor yang mempengaruhinya. Analisis diagram tulang ikan, statistik dekriptif berupa perhitungan mean skor tingkat literasi keuangan, dan regresi logit untuk melihat prediktor tingkat literasinya digunakan sebagai alat mencapai tujuan penelitian. Hasil penelitian menunjukkan bahwa para TKI di kabupaten Ponorogo memiliki tingkat literasi keuangan yang rendah. Dari lima variabel independen yang dimasukkan dalam model hanya variabel tingkat pendidikan yang mampu memprediksi tingkat literasi keuangan TKI di kabupaten POnorogo
Korelasi Bahan Ajar Online Terhadap Prestasi Mahasiswa Universitas Terbuka
Get PDFPenerapan tutorial berbasis online di Universitas Terbuka ternyata belum efektif. Beberapa kendala terjadi pada penerapan tersebut, misalnya kurangnya teknologi informasi yang dimiliki oleh mahasiswa, mahalnya biaya akses serta keterbatasaan waktu dan skill yang dimiliki oleh mahasiswa. Berdasarkan latar belakang tersebut maka penelitian ini mencoba menganalisis sejauhmana korelasi penerapan bahan ajar online dan implikasinya terhadap prestasi mahasiswa.
Metode yang digunakan adalah metode korelasi. Dalam teori probabilitas dan statistika, korelasi atau koefisien korelasi merupakan nilai yang menunjukkan kekuatan dan arah hubungan linier antara dua peubah acak (random variable). Sampel yang digunakan dalam penelitian ini adalah mahasiswa yang mengambil mata kuliah Statistik 1 di Fakultas Ekonomi Universitas Terbuka untuk tahun 2013.1. Sampel direncanakan 279 orang mahasiswa. Penelitian ini menggunakan data primer dan data sekunder. Data primer berasal dari kuesioner yang dibagikan kepada mahasiswa dan data sekunder berasal dari Pusat Pengujian Universitas Terbuka. Sampel adalah mahasiswa yang menggunakan bahan ajar yang disediakan secara online yaitu web suplemen dan tutorial online
Hasil penelitian ini menunjukkan bahwa penerapan bahan ajar online memiliki pengaruh positif terhadap peningkatan prestasi mahasiswa. Mahasiswa yang menggunakan bahan ajar online cenderung meningkat prestasinya dibanding yang tidak menggunakan bahan ajar online. Oleh karena itu berbagai ragam bahan ajar online harus dikembangkan untuk mendukung prestasi mahasiswa
Penerapan Metode Aktivity Based Costing (ABC) terhadap Perhitungan Harga Pokok Penjualan pada Usaha Kecil Menengah di Kecamatan Pamulang Tangerang
Get PDFThis research carried out by collecting the data of 21 small companies in Pamulang Tangerang. Data collecting was done by polling techniques based on annual financial report per 31 December 2004. Only one company with sufficient financial report could be analised. Method of analysis was done by using descriptive method. The result of the study with Activity Based Costing (ABC) method shows a significant differentiation with traditional costing method in murabahah receivable and mudharabah funding, but not for musyarikah funding and fund collection. Simultaneously, ABC method not shown significant differentiation with traditional method but proven to be more accurate because it explains real activities in processing their products more clearly.
From the products characteristics point of view, murabahah receivable is the same as mudharabah funding, so the activities to produce both murabahah receivable and mudharabah funding are not different and the result of costing not more than 9%, whereas traditional method shown a significant difference to 30%. Partially, the comparison between ABC method and Traditional method shown (I) the difference of more efficient 11% in murabahah receivable; (2) more than I 0% difference in mudharabah funding; (3), insignificant different between ABC costing and traditional method in Musyarikah funding; and (4) more than 1% difference in fund collection
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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