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All Journal PERMANA Proceeding Seminar LPPM UMP Tahun 2014 E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Inovasi Ekonomi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Mattawang: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Aminul Fajri
Universitas Pancasakti Tegal
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

 1 
Pengaruh Likuiditas, Profitabilitas dan Manajemen Laba terhadap Pengungkapan Sukarela (Voluntary Disclosure) Syarifa Nur Mutiara Wanti; Dewi Indriasih; Aminul Fajri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.96

Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh likuiditas, profitabilitas dan mana­jemen laba terhadap pengungkapan sukarela. Metode pengumpulan data yang digunakan dalam penelitian adalah metode dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis. Populasi dalam penelitian ini adalah perusahaan high and low technology yang terdaftar di BEI pada periode 2014-2018. Sampel pada penelitian ini 19 perusahaan yang telah diseleksi dengan metode purposive sampling. Berdasarkan hasil uji signifikansi linier berganda likuiditas diperoleh sig. sebesar 0,006>0,05, sehingga dapat disimpulkan terdapat pengaruh yang signifikan terhadap pengungkapan sukarela. Hasil pengujian signifikansi analisis regresi linier berganda profitabilitas sig. sebesar 0,048<0,05, sehingga dapat disimpulkan terdapat pengaruh yang signifikan terhadap pengungkapan sukarela. Hasil pengujian signifikansi analisis regresi linier berganda manajemen laba diperoleh sig. sebesar 0,615>0,05, sehingga dapat disimpulkan tidak terdapat pengaruh yang signifikan terhadap pengungkapan sukarela
Determinan Penggunaan e-Filing pada WPOP KPP Pratama Tegal Dewi Indriasih; Aminul Fajri; Rissa Rosita
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i2.243

Abstract

All taxpayers are required to file a tax return (SPT) for their tax reporting. A method of submitting electronic tax returns (SPT) online in real time via the Internet on the Directorate General of Taxes website is E-Filing. This study aimed to determine and the relationship between subjective norms, understanding of tax regulations, ease of use, security and information technology readiness of the use of E-Filing. This quantitative research used a descriptive method. The data used is primary data obtained after questionnaires distributated using a sampling technique by accidental sampling. Obtained 100 respondents of individual taxpayers registered as a sample at KPP Pratama Tegal. Data analyzed by SPSS (Statistical Package for the Social Science) version 22 with multiple linear regression analysis technique. The results from this research showed that subjective norms, understanding of tax regulations, the usefulness of information technology, and the readiness of information technology were related to the usability E-Filing. While the information technology security variable is not related to the usability E-Filing.
The Effect of Service Quality, Doctor Interpersonal Communication, and Customer Relationship Management on Patient Loyalty with Patient Satisfaction as A Mediation at RSUBUDI Rahayu Pekalongan Jefly Mandala Putra; Suliyanto; Gunistiyo; Aminul Fajri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The aims of this research were to the effect of service quality on patient satisfaction, the effect of doctor's inter­per­so­nal communication on patient satisfaction, the influence of customer relationship management on patient satisfaction, the effect of service quality on patient loyalty, the effect of doctor's interpersonal communication on patient loyalty, the effect of customer relationship management on patient lo­yal­ty, the effect of patient satisfaction on patient loyalty, the effect of service quality on patient loyalty with patient satisfaction as a mediator, the effect of interpersonal com­mu­nication of doctors on patient loyalty to patient satis­fac­ti­on as a mediator, the effect of customer relationship mana­ge­ment on patient loyalty is patient satisfaction as a me­dia­tor. The population in this study were all inpatients at RSU Bu­di Rahayu Pekalongan. The number of inpatients at Budi Ra­hayu Hospital in Pekalongan in October 2022 was 450 pati­ents. The sampling technique used was purposive samp­li­ng. The technique used to collect data in this study is a qu­es­tionnaire. The data analysis method of this research is to test the validity and reliability of the instrument, descriptive statistics, and quantitative analysis.
The Effect of Professional Commitment, Organizational Communication and Knowledge Sharing on Teacher Performance with Teacher Work Satisfaction as Mediation at Private Vocational Schools in Bulakamba District, Brebes Regency Diah Purwatiningrum; Gunistiyo; Mahben Jalil; Aminul Fajri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study was to analyze the effect of professional commitment on teacher performance, the effect of organizational communication on teacher performance, the effect of knowledge sharing on teacher performance, the ef­fect of professional commitment on teacher job satis­fac­ti­on, the effect of organizational communication on teacher job satisfaction, the effect of knowledge sharing on teacher job satisfaction, the effect of teacher job satisfaction on tea­c­her performance, the effect of professional commitment on teacher performance with teacher job satisfaction as a me­dia­tor, the influence of organizational communication on tea­cher performance with teacher job satisfaction as a me­dia­tor, the effect of knowledge sharing on teacher per­for­man­ce with teacher job satisfaction as a mediator.The sub­jec­ts of this study were all teachers at private vocational sc­ho­ols in Bulakamba District, Kab. Brebes with a total of 177 teachers. The data collection method used in this study is the questionnaire method. The research data analysis method is to test the validity and reliability of the instrument, des­c­rip­ti­ve statistics, quantitative analysis.
Co-Authors Abdulloh Mubarok Dewi Indriasih Diah Purwatiningrum Dien Noviany Rahmatika Dinda Febriana Eva Anggra Yunita Gunistiyo Hana Yusriani Jaka Wasito Jaka Waskito Jefly Mandala Putra Mahben Jalil Mulyantini, Sri Neni Astuti Niken Ayu, Niken Rissa Rosita Septi Mulyana Setyowati Subroto Suliyanto Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tasya Maulida Wreda Adi Irawan