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The Financial Perspective Study on Tax Avoidance Hisar Pangaribuan; Jouse Fernando HB; Sukrisno Agoes; Jenny Sihombing; Denok Sunarsi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2287

Abstract

Practically, it is still found that there is a distinction of interest between government and taxpayers, where the government has an interest in collecting taxes as optimal as possible to be channeled in the public interest, while taxpayers try to pay tax as efficiently as possible for their individual benefits. This study employed a confirmatory descriptive approach with aims to find out wheter financial reasons urged taxpayers to do tax avoidance. The population in this study is the annual financial statements of manufacturing companies listed in Indonesia Stock Exchange. The data collected and processed using the ordinary least square approach. This study proposed that transfer pricing has no significant effect on tax avoidance, leverage has a significant effect on tax avoidance, profitability has a significant effect on tax avoidance, and sales growth has a significant effect on tax avoidance. While the result of the simultaneous test shows that the overall predictor has a significant effect on tax avoidance. The findings from this study are important inputs, especially for government tax recipients to pay more attention to the companies where profitability and sales growth are high, and when receivables shifts are more concentrated on receivables with related parties when compared to receivables from other parties, the such companies are tend to do tax efficiency by means of tax avoidance.
The Influence of Supply Chain Strategy on Employee Performance on Small and Medium Business in Beringharjo Market, Yogyakarta- Indonesia Denok Sunarsi
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract- This study aims to look at supply chain strategy with job satisfaction as an intervening variable at SMB in Beringharjo market, Yogyakarta. This study is used a descriptive verification approach and is analyzed using SEM technique in AMOS version 21. The research sample were 218 employees in SMB in Beringharjo Market and the primary data were obtained from questioners; while secondary data was obtained through notes, publications and literature. The results showed supply chain strategy has a positive and significant effect on performance and satisfaction; and satisfaction has a positive effect on performance through satisfaction mediation. This study is proposed to find out supply chain strategy aspects related to employee performance at SMB in Beringharjo market and also emphasize aspects of supply chain strategy that have an impact on performance, especially on SMBs and the results of the research are expected to enrich the management literature, especially in the Human Resource field.
Implementation of Good Governance and Corporate Social Responsibility (CSR) in the Development of Human Resources in MSMEs, Iwul Parung Village on 2020 Nofiar Nofiar; Maswarni Maswarni; Nurjaya Nurjaya; Denok Sunarsi; Rofiq Noorman Haryadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4524

Abstract

This study will examine the improvement of the quality of human resources, namely the implementation of good governance and Corporate Social Responsibility in the development of human resources in the environment of MSME actors, especially in Iwul Village, Bogor, Indonesia. CSR (Corporate Social Responsibility) is an activity carried out by a company for social and environmental issues, Human Resource Development is micro and macro. Human Resource Development Macro is a process of improving the quality or human ability in order to achieve development goals nation. The purpose of this study is to find out how the implementation process, Human Resource Development, and to find out the implementation of good governance and corporate social responsibility in developing human resources for SMEs that are already running. The method used is descriptive-qualitative and this research explores the role of PT. Semen Gresik (Persero) in developing human resources and small business entrepreneurs through partnership programs. The result of this training is the increasing insight and productivity level of human resources which is improving compared to before the existence of CSR.
Persepsi Mahasiswa Terhadap Kemampuan Dalam Mendirikan UMKM Dan Efektivitas Promosi Melalui Online Di Kota Tangerang Selatan Aidil Amin Effendy; Denok Sunarsi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.164 KB) | DOI: 10.31955/mea.v4i3.571

Abstract

Penelitian ini bertujuan untuk mengetahui Persepsi Mahasiswa Terhadap Kemampuan Dalam Mendirikan UMKM dan seberapa Efektif Promosi UMKM Melalui Online di Kota Tangerang Selatan. Metode Penilitian ini menggunakan metode kualitatif, dengan mendapatkan pemahaman yang mendalam dari teknik pengumpulan data melalui observasi, dokumentasi dan wawancara, dengan menggunakan metode wawancara semi struktur berdasarkan panduan wawancara yang sudah ditentukan terhadap beberapa informan dari berbagai perguruan tinggi yang berada di Tangerang Selatan yaitu Mahasiswa yang sudah memperoleh mata kuliah kewirausahaan atau mata kuliah lainnya yang berhubungan dengan ilmu kewirausahaan. Hasil analisis dari wawancara, didapatkan bahwa faktor yang paling menentukan dalam mendirikan UMKM adalah faktor keuangan atau modal usaha dan komitmen masing-masing sebesar 25%, faktor lokasi usaha sebesar 21%, Pengalaman sebesar 9%, Kemampuan usaha sebesar 8%, Motivasi sebesar 8% dan promosi sebesar 4%. Mengenai Promosi UMKM Melalui Online seluruhnya menjawab efektif dalam mempromosikannya melalui online, dengan sebagian besar mengungkapkan bahwa lebih efektif mempromosikannya melalui media sosial dibandingkan promosi melalui media lainnya. Maka dapat disimpulkan, selain mempelajari teori di kampus, mahasiswa juga perlu berkomitmen dalam mendirikan usaha dan mempromosikan usahanya melalui online yaitu dengan lebih mengutamakan promosinya dalam media sosial seperti Instagram, facebook, whatsapp dan media online lainnya.
Penerapan MSDM Strategis Dalam Upaya Meningkatkan Kemampuan Organisasi dalam menyongsong Revolusi 4.0 Denok Sunarsi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 1 (2019): Januari - April 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.523 KB) | DOI: 10.31955/mea.v3i1.601

Abstract

Sebuah organisasi atau perusahaan yang tangguh dapat bertahan dalam segala bentuk tantangan perubahan dan tantangan zaman. Melalui penelitian ini kami memperkenalkan penerapan manajemen sumber daya manusia (MSDM) Strategis untuk pengembangan kapasitas ketangguhan organisasi atau perusahaaan melalui pengembangan kompetensi karyawan sehingga ketika dihadapkan pada suatu kondisi guncangan yang parah organisasi mampu merespon dengan baik. Dalam hal ini kami mulai meninjau tiga elemen penting dalam pengembangan ketangguhan oraganisasi yang meliputi kemampuan kognitif, karakteristik pelaku dan kondisi kontekstual. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode deskriptif untuk menjelaskan bagaimana kebijakan SDM dan praktek dalam sistem manajemen sumber daya manusia strategis dapat di pengaruhi sikap dan perilaku sehingga individu yang saat ini kontribusi individu dikumpulkan di tingkat organisasi melalui proses berinteraksi ganda dan tarik - seleksi - gesekan, organisasi lebih cenderung memiliki kapasitas ketahanan.
PENGEMBANGAN MEDIA DAN STRATEGI PEMBELAJARAN UNTUK MENGATASI PERMASALAHAN PEMBELAJARAN JARAK JAUH DI PANDEMI COVID- 19 Kharisma Danang Yuangga; Denok Sunarsi
Jurnal Guru Kita PGSD Vol 4, No 3: Juni 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.244 KB) | DOI: 10.24114/jgk.v4i3.19472

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Abstract: Media Development and Learning Strategies to Overcome Distance Learning Problems in the Covid-19 Pandemic. The emergence of the Covid-19 pandemic has an impact on the emergence of new problems in life, not only in the economic world but also in the world of education which has been very significantly affected. Large-Scale Restrictions Policies that result in face-to-face learning in the classroom being moved home with a distance learning system using the internet, learning is continued online / online. On the one hand, this effective learning becomes one of the efforts to spread the epidemic, but on the other hand it creates new problems in the world of education. The problem of online distance learning in this pandemic is related to the many unpreparedness between students and teachers, this is because students must be able to understand the material by themselves without direct explanation from the teacher, likewise in this pandemic state students have to prepare extra costs to prepare quotas so they can follow online learning with a tight schedule. Whereas the teacher must be able to convey the material in an effective way so that it is able to be accessed remotely.Keywords: Development, Learning Media, Learning Strategies, Distance Education Problems, and the Covid-19 Pandemic.Abstrak: Pengembangan Media dan Strategi Pembelajaran untuk Mengatasi Permasalahan Pembelajaran Jarak Jauh di Pandemi Covid-19. Munculnya Pandemi Covid- 19 berdampak pada munculnya permasalahan baru dalam kehidupan, tidak hanya pada dunia ekonomi namun dunia pendidikan pun terdampak dengan sangat signifikan. Kebijakan Pembatasan Skala Besar yang mengakibatkan pembelajaran tatapmuka di dalam kelas dipindahkan ke rumah dengan sistem pembelajaran jarak jauh menggunakan internet, pembelajaran pun dilanjutkan secara daring/ online. Dalam satu sisi pembelajaran ini efaktif menjadi salah satu upaya penyebaran wabah, namun di sisi lain menimbulkan persoalan baru dalam dunia pendidikan. Permasalahan pembelajaran jarak jauh secara online di pandemi ini berkaitan dengan  banyaknya ketidaksiapan antara siswa dengan guru, hal tersebut dikarenakan siswa harus dapat memahami materi dengan sendirinya tanpa penjelasan langsung dari guru, begitu pula di keadaan pandemi ini siswa  harus mempersiapkan biaya ekstra untuk menyiapkan kuota agar dapat mengikuti pembelajaran secara online dengan jadwal yang padat. Sedangkan guru harus mampu menyampaikan materi dengan cara yang efektif sehingga mampu diakses melalui jarak jauh.Kata Kunci: Pengembangan,   Media Pembelajaran,  Strategi  Pembelajaran,  Permasalahan Pendidikan Jarak Jauh, dan  Pandemi Covid- 19.
Moslem Consumer Behavior on Buying Ticket Decision at Halal Tourism Fruit Garden Mekarsari Cileungsi Muhammad Salman Alfarisi; Rofiq Noorman Haryadi; Denok Sunarsi
International Journal of Sharia Business Management Vol 1 No 1 (2022): IJSBM: International Journal of Sharia Business Management
Publisher : Sharia Business Management Department of STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijsbm.v1i1.52

Abstract

This study aims to determine how much influence Muslim consumer behavior has on the decision to buy admission tickets at halal tourism fruit garden Mekarsari Cileungsi Bogor. The subvariables studied from consumer behavior are recognizing needs, seeking information, evaluating alternatives. While purchasing decisions, namely, product selection, brand selection, purchase time. This study is an associative quantitative study, with a significance level of 0.1 (10%) and a confidence level of 90%. While the sample used was 64 visitors from the calculation of Slovin's theory. Methods of data collection using primary data system, namely observation and questionnaires, secondary data, namely literature study. Testing the instrument using validity and reliability tests, for data analysis methods using frequency distribution analysis, simple linear regression, correlation coefficient, coefficient of determination, and t test. Data calculation is done manually and using statistical software. The results showed that the influence of Muslim consumer behavior on the decision to buy admission tickets at at halal tourism fruit garden Mekarsari Cileungsi Bogor. Analysis of the frequency data was very good at 3.91 and the saving decision was very good at 3.95. In linear regression analysis Y = 24,222 + 0,802X the correlation coefficient is felt to be strong at 0.796, the coefficient of determination is 63.4% in the t test, it is obtained t arithmetic > t table 10.35 > 1.670. So Ho is rejected, Ha is accepted, meaning that there is a significant influence between the behavior of Muslim consumers on the decision to buy admission tickets at halal tourism fruit garden Mekarsari Cileungsi Bogor
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Makmur Jaya Energi di Kota Tangerang Fathan Arif; Roni Hutauruk; Denok Sunarsi
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 12 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8095480

Abstract

This study aims to determine the effect of leadership style and work discipline on employee performance at PT Makmur Jaya Energi in Tangerang City, either partially or simultaneously. This type of research uses associative quantitative methods. The sampling technique uses a saturated sample of 64 respondents. The data analysis technique uses the data instrument test, the classical assumption test. Quantitative data analysis technique uses multiple linear regression, the coefficient of determination. Test the hypothesis using the t test and F test. The results of the analysis show: Leadership style partially affects employee performance with a simple linear regression equation Y = 15.329 + 0.607 X1. The correlation coefficient value is 0.701, meaning that it has a strong relationship and a determination coefficient of 0.492, meaning that performance is influenced by leadership style by 49.2%. This is evidenced by the t test obtained t count > t table (7.354 > 1.671) and reinforced by a significant value <0.05 (0.000 <0.05). Work discipline partially has a positive effect on employee performance, shown by the simple linear regression equation Y = 49.023 + 0.198 X2. The correlation coefficient value is 0.219 meaning that it has a strong relationship and a determination coefficient of 0.480 means that performance is influenced by work discipline by 48%. This is evidenced by the t test obtained t count > t table (1.968 > 1.671) and reinforced by a significance value <0.05 (0.000 <0.05). The results of the research on leadership style and work discipline simultaneously on employee performance are shown by the multiple linear regression equation Y = 19.940 + 0.649 X1 + 0.147 X2, the correlation coefficient value is 0.728 meaning that it has a strong relationship level and the coefficient of determination is 0.530 meaning that performance is influenced by style leadership and work discipline by 53% while the remaining 47% is influenced by other factors not examined. This is evidenced by the results of the F test hypothesis test obtained by F count > F table (27.061 > 3.15) and reinforced by a significance value <0.05 (0.000 <0.05). Thus it is proven that Ho is rejected and Ha is accepted.