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All Journal Monex: Journal of Accounting Research AdBispreneur Owner : Riset dan Jurnal Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Manajemen Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Riset Akuntansi Kontemporer Journal of Sustainable Business Hub (JSBH) Neraca Jurnal Inspirasi Binsis dan Manajemen Review of Applied Accounting Research Journal of Public Accounting (JPA) Jurnal Ekonomi dan Akuntansi JHT: Journal of Hospitality and Tourism Pena Dimas: Jurnal Pengabdian Masyarakat
Ghea Dwi Rahmadiane
Politeknik Harapan Bersama
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EDUKASI PERPAJAKAN MEKANISME NORMA PERHITUNGAN PENGHASILAN NETO PADA SISWA SMK 2 TEGAL Musyafa Al Farizi; Nurul Mahmudah; Ghea Dwi Rahmadiane; Anita Karunia; Arifia Yasmin
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 2, No 1 (2019): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.829 KB) | DOI: 10.30591/japhb.v2i1.1284

Abstract

Dalam penerimaan pajak saat ini kenyataannya belum sesuai dengan harapan pemerintah, disebabkan karena masih rendahnya pengetahuan dan wawasan perpajakan para Wajib Pajak dari dini. Maka dari itu perlu adanya edukasi tentang perpajakan secara dini dimulai dari calon wajib pajak yaitu para pelajar khususnya tentang Norma Perhitungan Penghasilan Neto (NPPN). Pada kegiatan pengabdian masyarakat ini di fokuskan dalam bentuk pemberian edukasi perpajakan mengenai NPPN, sasaran dalam kegiatan ini adalah siswa-siswi dari SMK Negeri 2 Kota Tegal.Metode pengabdian masyarakat yang digunakan dengan pendekatan edukatif dan community development . Edukatif dengan memberikan wawasan dan pengetahuan tentang pajak khususnya NPPN. Memberikan edukasi kepada para Siswa- Siswi SMK Negeri 1 Kabupaten Brebes mengenai syarat- syarat dan kriteria Wajib Pajak yang memilih Norma Perhitungan Penghasilan Neto serta kaitannya sebagai warga negara Indonesia. Membuat Form pelatihan perhitungan pajak penghasilan wajib pajak yang memilih Norma Perhitungan Penghasilan Neto. Diharapkan dengan adanya edukasi dan pelatihan ini siswa-siswi SMK N 2 Tegal yang kelak menjadi wajib pajak bisa mengerti kewajibannya menjadi wajib pajak. Dengan adanya wawasan dan edukasi sejak dini tentang pajak maka diharapkan penerimaan negara dari sektor pajak juga semakin meningkat. Penerimaan negara dari sektor pajak yang meningkat maka akan berdampak pada baiknya pembangunan nasional seperti infrastruktur negara Republik Indonesia khususnya.
ANALISIS PEMANFAATAN SOCIAL COMMERCE BAGI PENGEMBANGAN UMKM DI INDONESIA Ghea Dwi Rahmadiane; Unggul Sedya Utami
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 6, No 3 (2021): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v6i3.29114

Abstract

 ABSTRACTMSME business actors in Indonesia tend to be slow imitators, so the development of information technology, especially social media, offers benefits for MSMEs to increase sales and marketing, expand market share, and assist business decision making. The purpose of this study was to determine the effect of interactivity, cost effectiveness, compatibility, and trust on the use of social media. The analytical method used is multiple regression analysis, by previously conducting a data quality test, classical assumption test, and significance test. The population in this study is the MSME Association of Tegal City. The distribution of questionnaires in this study was carried out by sending e-mails to all MSMEs at the Apik Banget MSME Association of Tegal City. The sample of this research is mostly engaged in the culinary industry on a micro scale and is classified as a new business, so that innovation is not the main focus. Based on the results of data processing, it was found that interactivity, cost effectiveness, compatibility, and trust have an effect on the use of social media. using a type of industry that has a high level of competition with a larger industrial scale.  Pelaku bisnis UMKM di Indonesia cenderung peniru yang lambat, sehingga berkembangnya teknologi informasi terutama media sosial menawarkan manfaat bagi UMKM untuk meningkatkan penjualan dan pemasaran, memperluas pangsa pasar, dan membantu pengambilan keputusan bisnis. Tujuan penelitian ini adalah untuk mengetahui pengaruh interaktivitas, efektivitas biaya, kompatibilitas, dan kepercayaan terhadap penggunaan media sosial. Metode analisis yang digunakan adalah analisis regresi berganda, dengan sebelumnya melakukan uji kaulitas data, uji asumsi klasik, dan uji signifikansi. Populasi dalam penelitian ini adalah Asosiasi UMKM Apik Banget Kota Tegal. Penyebaran kuesioner dalam penelitian ini dilakukan dengan mengirimkan e-mail ke seluruh UMKM pada Asosiasi UMKM Apik Banget Kota Tegal. Sampel penelitian ini sebagian besar bergerak dalam bidang industri kuliner dengan skala mikro dan tergolong bisnis baru, sehingga inovasi bukan menjadi fokus utama Berdasarkan hasil olah data, ditemukan bahwa interaktivitas, efektivitas biaya, kompatibilitas, dan kepercayaan berpengaruh terhadap penggunaan media sosial.. Riset selanjutnya dapat menggunakan jenis industri yang memiliki tingkat persaingan tinggi dengan skala industri yang lebih besar.
HUBUNGAN SINISME ORGANISASI DENGAN KOMITMEN ORGANISASI PADA KARYAWAN POLITEKNIK HARAPAN BERSAMA Ghea Dwi Rahmadiane; Dewi Sulistyowati
Jurnal Ekonomi Manajemen Vol 5, No 1 (2019): Mei 2019
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v5i1.851

Abstract

This study aims to analyze the influence of organizational cynicism on organizational commitment on employees of Harapan Bersama Polytechnic. One key that determines the success or failure of an organization is the commitment of employees. Employees who are committed to the organization will contribute and demonstrate a full working attitude towards their duties and will have the responsibility to carry out their duties and be very loyal to the company. From a number of things that affect organizational commitment to employees, researchers assume that organizational cynicism has an influence on the commitment of employees of the organization, according to researchers the cynicism of the organization influences the formation of employee commitment. This study used primary data in the form of questionnaire results, with the population are all employees and permanent lecturers DIII Accounting of Harapan Bersama Polytechnic. The sample determination technique used census samples of 25 respondents. Data analysis techniques using Simple Linear Regression Analysis with the results of this study indicate that the variable organizational cynicism (X) is obtained by the value of -3,396 thus –t-value -t-table that is -3,396 -1,714, the hypothesis is accepted, which means that organizational cynicism variable (X) has a negative effect on organizational commitment (Y).Keywords:organizational cynicism; organizational commitment.Penelitian ini bertujuan untuk menganalisis pengaruh sinisme organisasi terhadap komitmen organisasi pada karyawan Politeknik Harapan Bersama.Salah satu kunci yang menentukan berhasil atau tidaknya suatu organisasi adalah komitmen karyawan. Karyawan yang memiliki komitmen terhadap organisasi akan memberikan kontibusi dan menunjukkan sikap kerja yang penuh terhadap tugasnya, dan akan memiliki tanggung jawab untuk melaksanakan tugas–tugas serta sangat loyalitas terhadap perusahaan. Dari beberapa hal yang mempengaruhi komitmen organisasi pada karyawan, peneliti berasumsi bahwa sinisme organisasi memberikan pengaruh terhadap komitmen terhadap karyawan organisasi, menurut peneliti sinisme organisasi memberikan pengaruh dalam terbentuknya komitmen karyawan. Penelitian ini menggunakan data primer berupa hasil kuesioner, dengan populasi adalah semua karyawan dan dosen tetap DIII Akuntansi Politeknik Harapan Bersama. Teknik penentuan sampel menggunakan sampel jenuh sebesar 25 responden. Teknik analisis data menggunakan Analisis Regresi Sederhana dengan hasil penelitian ini menunjukan bahwa variabel sinisme organisasi (X) diperoleh dengan nilai thitung sebesar -3,396 dengan demikian -thitung -ttabelyaitu -3,396 -1,714 maka hipotesis diterima, yang artinya bahwa variabel sinisme organisasi (X) berpengaruh negatif terhadap komitmen organisasi (Y).Kata Kunci: sinisme organisasi; komitmen organisasi.
PENGARUH VALUE CONSCIOUSNESS, INTEGRITY, DANPERCEIVED EASE TO GET PRODUCT TERHADAP SIKAP DAN NIAT BELI BARANG PALSU DI KOTA TEGAL Ghea Dwi Rahmadiane
Monex: Journal of Accounting Research Vol 5, No 2 (2016)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v5i2.416

Abstract

The development of theory that related attitude and purchase intention currently were evolved of value consciousness, integrity, and perceived ease of get product. This study aimed to analyze the effect of value consciousness, integrity, and perceived ease of get product on atittude and purchase intention of counterfeiting fashion in Kota Tegal. This research is a quantitative study using a mall intercept method . Determination of the number of samples in this study were as many as 120 respondents with a sampling method used is using probabilility sampling and sampling techniques are stratified random sampling. The analysis using Structural Equation Modeling analysis (SEM). From the results of SEM analysis known model-based development theory in this study were 5 variables and 17 indicators. Based on the hypothesis test the results were known that there were effect toward value consciousness and perceived ease of get product on attitude and purchase intention of counterfeiting fashion, although there were no effect toward  integrity on attitude and purchase intention in Kota Tegal.Keywords : counterfeiting fashion, purchase intention, attitude, value consciousness,integrity, perceived ease of get product
PENGARUH DESTINATION BRAND EXPERIENCE PADA INTENSI REKOMENDASI DAN INTENSI KUNJUNGAN KEMBALI DALAM KONTEKS PARIWISATA PANTAI ALAM INDAH TEGAL Ghea Dwi Rahmadiane
Neraca Vol. 15 No. 1 (2019): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v15i1.477

Abstract

Lack of research regarding destination brand measurement indicates that conceptualizing how tourists evaluate a destination brand is complex. Researcher examines destination branding via a new conceptualization, destination brand experience (DBE), which provides a more holistic and unified view of the destination brand. This study aimed to analyze the effect of a destination brand experience on intention recommend and revisit intention. This research conducted in four destination object in Pantai Alam Indah Tegal with Total amount of sample 130. This research using survey method with quantitative approach. Analysis tool used in this research is Partial Least Square (PLS) with Warp PLS 5.0 Program. Results showed that the destination brand experience has positive influence and significant on intention to recommend and also the destination brand experience has positive influence and significant on revisit intention.
Pemanfaatan E-Commerce dan Social Commerce untuk Siswa/Siswi SMK Ma’arif NU Kajen Kabupaten Pekalongan Ghea Dwi Rahmadiane; Mohammad Alfian; Muchammad Sofyan Firmansyah
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v4i1.14178

Abstract

The phenomenon of the use of e-commerce on this smartphone or better known as m-commerce has begun to increase towards social commerce where social commerce is one of the terms that people often use to describe online shop models that utilize social media to promote products, such as Facebook, Twitter, Instagram and many more. The purpose of community service activities include empowering SMK students as the next generation of young people through the use of e-commerce and social commerce, fostering awareness of the younger generation and the people of Pekalongan Regency on the importance of using e-commerce and social commerce in improving the quality of life of the community, and introducing the existence of the Bachelor of Applied Public Accounting Program in the Polytechnic of Harapan Bersama Tegal who care and have social responsibility towards the condition of the community, especially students of Ma'arif NU Kajen Vocational School in Pekalongan Regency in the Tri Dharma of Higher Education. E-commerce is a term that is often used or heard today related to the internet, where no one knows the meaning of e-commerce clearly. Social commerce is a new phenomenon in the world of e-commerce. The method or method used in conducting community service activities is first by using a survey method, where the team conducts surveys directly to the location for initial data collection. This community service activity was held on Friday and Saturday, 22 to 23 November 2019 from 08.00-12.00 WIB and was attended by 35 students of Ma'arif NU Kajen Vocational School, Pekalongan Regency. This activity was carried out in the form of exposure to the use of e-commerce and social commerce in students of Ma'arif NU Kajen Vocational School, Pekalongan Regency, as well as training in the form of making e-commerce and social commerce online store accounts with the use of smartphones on students of SMK Ma 'arif NU Kajen of Pekalongan Regency. The following details the PKM activities and schedule.
POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES Ghea Dwi Rahmadiane
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.3062

Abstract

The phenomenon in Indonesia regarding the level of taxpayer compliance is still relatively low when compared to the growth in the number of businesses. This research aims at determining the perception of taxpayers of micro, small and medium enterprises after changes in tax rates government regulation. This research method used was descriptive qualitative statistical analysis. The population used was MSMEs in Brebes District, and the sample taken is 5 MSMEs that could represent each business field with a simple random sampling technique. The respondents used in this research were MSMEs in Brebes District which experienced a decrease in income and get more comprehensive information on the latest tax regulations. The conclusion from this research was that MSME actors objected to the tax rate of 1% of turnover. MSME actors were represented by respondents who appreciated the new tax rate of 0.5% of the turnover contained in PP No. 23 of 2018.
Pengaruh Persepsi, Akreditasi Prodi, Dan Promosi Terhadap Keputusan Memilih Program Studi Akuntansi Pada Politeknik Harapan Bersama Bahri Kamal; Ghea Dwi Rahmadiane
Jurnal Inspirasi Bisnis dan Manajemen Vol 1, No 2 (2017): DESEMBER 2017
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.201 KB) | DOI: 10.33603/jibm.v1i2.866

Abstract

Abstract. This study aims to analyze the influence of students’ perceptions, accreditation of study program, and promotion toward students’decision to choose Accounting study program in Polytechnic of Harapan Bersama. This is a quantitative research with sampling technique based on questionnaire and interview. Population in this research is 545 Accounting students from the class of 2016 in Polytechnic of Harapan Bersama. The number of samples in this study amounted to 231 respondents calculated using Slovin formula. The analysis tool used in this research is Multiple Regression Analysis using SPSS. The result shows that students’ perception, accreditation of study program, and promotion have an effect on students’ decision and accreditation becomes the most influential variable to choose Accounting study program in Polytechnic of Harapan Bersama. Keyword : Students’ perception; accreditation of study program; promotion Abstrak, Penelitian ini bertujuan untuk menganalisis pengaruh persepsi mahasiswa, akreditasi prodi, dan promosi terhadap keputusan mahasiswa memilih program studi Akuntansi pada Politeknik Harapan Bersama. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengambilan sampel berdasarkan kuesioner dan wawancara. Populasi dalam penelitian ini adalah mahasiswa angkatan 2016 Prodi Akuntansi Politeknik Harapan Bersama yang berjumlah 545 mahasiswa. Jumlah sampel dalam penelitian ini sejumlah 231 responden setelah dihitung menggunakan rumus Slovin. Alat analisis yang digunakan dalam penelitian adalah Analisis Regresi Berganda menggunakan program SPSS. Hasil penelitian menunjukkan bahwa persepsi mahasiswa, akreditasi prodi, dan promosi berpengaruh terhadap keputusan mahasiswa memilih program studi Akuntansi pada Politeknik Harapan Bersama dan akreditasi prodi merupakan variabel yang paling berpengaruh terhadap keputusan mahasiswa memilih program studi Akuntansi pada Politeknik Harapan Bersama. Kata kunci: persepsi mahasiswa; akreditasi prodi; promosi.
Influence of Income, Socialization, and Sanctions on Taxpayer Compliance to Pay PBB Tegal District Ghea Dwi Rahmadiane
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.119 KB)

Abstract

This study aims to determine the effect of income, tax socialization, and tax sanctions on taxpayer compliance in paying Land and Building Tax in Bongkok Village, Kramat District, Tegal Regency. The data collection method used was interview and questionnaire techniques. The population used is 2702 taxpayers and the sample used is based on the results of the slovin formula of 96 respondents. The sample method used in this research is random sampling method. The data analysis method used in this research is multiple regression analysis method using SPSS analysis tool. The results showed that income, tax socialization, and tax sanctions had a positive and significant effect on taxpayer compliance in paying Land and Building Tax in Bongkok Village, Kramat District, Tegal Regency.
ANALISIS FORECASTING TINGKAT HUNIAN KAMAR DITINJAU DARI TREN DATA TIME SERIES PADA HOTEL Ghea Dwi Rahmadiane
Journal of Sustainable Business Hub Vol. 3 No. 1 (2022): Journal of Sustainable Business Hub
Publisher : Perkumpulan Dosen Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Forecasting merupakan kegiatan memprediksi apa yang akan terjadi pada masa yang akan datang dengan waktu yang realtive lama. Tren menggambarkan perilaku data dalam jangka panjang yang mendasari kenaikan atau penurunan. Data time series merupakan nilai-nilai suatu variabel yang berurutan menurut waktu (hari, minggu, bulan, tahun). Tujuan penelitian ini adalah untuk mengetahui forecasting tingkat hunian kamar dari komponen tren pada Hotel Ranez Inn Tegal tahun 2019 dengan analisis time series. Teknik analisis data yang digunakan adalah deskriptif kuantitatif. Pengumpulan data berupa observasi, wawancara, dokumentasi, dan studi pustaka. Tingkat hunian kamar pada Hotel Ranez Inn Tegal mengalami penurunan dan peningkatan tiap tahunnya. Jumlah tingkat hunian kamar berdasarkan perkiraan secara tradisional sebanyak 8.060 kamar, secara peramalan (forecasting) sebanyak 8.444 kamar terjadi selisih sebanyak 284 kamar. Hasil penelitian menunjukkan bahwa tingkat hunian kamar secara perkiraan tradisional mempunyai selisih yang cukup banyak dibandingkan dengan peramalan (forecasting). Dengan menggunakan metode Forecasting data time series hasil yang diperoleh lebih mendekati aktual penjualan tingkat hunian kamar di Hotel Ranez Inn Tegal. Kesimpulan dengan demikian dapat diartikan bahwa dengan menggunakan metode forecasting data time series pendapatan hotel tidak menurun dan tidak mengalami kerugian yang cukup besar seperti tahun-tahun sebelumnya. Manajemen hotel dapat memprediksi penjualan tingkat hunian kamar untuk masa yang akan datang.
Co-Authors Anita Karunia Arifia Yasmin Bahri Kamal, Bahri Dewi Sulistyowati Meiriska Intan Syarifudin Mohammad Alfian Muchammad Sofyan Firmansyah Musyafa Al Farizi Nizar Fahrezi Majid Nurul Mahmudah Nurul Mahmudah Ririh Sri Harjanti Tsalis Kholifatin Adil Mutamimmah Unggul Sedya Utami Wildani Eko Nugroho, Wildani Eko Yusri Anis Faidah