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All Journal Jurnal Ilmu Ternak Jurnal Ilmiah ASET
Anita Fitriyani
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Social Sciences Veterinary

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Metode Analisis Biaya Potong Pada Rumah Potong Hewan di Kabupaten Bandung Rochadi Tawaf; Linda Herlina; Anita Fitriyani
Jurnal Ilmu Ternak Vol 18, No 1 (2018): June
Publisher : Fakultas Peternakan, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.045 KB) | DOI: 10.24198/jit.v18i1.18163

Abstract

Biaya pemotongan ternak sapi disetiap RPH ternyata berbeda-beda besaran nilai dan cara penetapannya. Pada umumnya, dasar yang digunakan adalah perbandingan terhadap harga yang berlaku di suatu wilayah. Sampai saat ini, belum diperoleh informasi yang lengkap mengenai cara analisis biaya potong yang dapat dipertanggung jawabkan.Berdasarkan hal tersebut, penelitian ini bertujuan untuk mendapatkan metode analisis biaya potong di RPH kabupaten Bandung. Metode analisis biaya pemotongan hewan di RPH yang standar diperlukan guna dapat dipertanggungjawabkan dan menimbulkan iklim kondusif bagi para pihak, terutama bagi pelaku usaha dan kegiatan pelayanan RPH itu sendiri. Konsep “kontribusi minimal dari Nilai Tambah ternak” yang diterjemahkan sebagai “biaya potong sebesar 1% dari kenaikan nilai tambah ternak” kedalam bahasa matematikaSimpulan penelitian ini adalah : Konsep “biaya potong sebesar 1% dari kenaikan nilai tambah ternak” dengan metode “kontribusi minimal dari Nilai Tambah ternak”, dapat digunakan sebagai pedoman bagi penetapan retribusi RPH sapi potong. Metode ini dapat dikembangkan dan digunakan bagi ternak kerbau, kuda, kambing, domba juga Unggas dengan didahului oleh penelitian yang lebih spesifik bagi masing-masing komoditi ternak tersebut.
Pengaruh Faktor Individual terhadap Pengambilan Keputusan Etis Konsultan Pajak Anita Fitriyani; Maria Augustine Graciafernandy
Jurnal Ilmiah Aset Vol 25 No 2 (2023): Jurnal ASET Volume 25 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.2.220

Abstract

Currently, tax consultant services are increasing and play a very important role in facilitating taxpayers to comply with their tax obligations. Tax consultants must be able to make decisions for taxpayers in carrying out their obligations in accordance with existing regulations as taxpayers. This study was conducted in a tax consulting firm located in Semarang City, where the influence of individual factors on ethical decision making in a tax consulting firm was investigated. The method of analysis used in this study is the quantitative method of analysis. The variables in this study use the independent variables, i.e., ethics and social responsibility, machiavellianism, ethical consideration, and professional commitment, while the dependent variable is ethical decision-making. The population of this study is tax advisors in the city of Semarang. The population of this study is based on IKPI Semarang.The population of tax consultants in Semarang as of November 2022 is 273 people. Sample selection using purposive sampling method. Based on the criteria, 100 respondents who were consultants in the city of Semarang were obtained as samples in this study. The results of this study indicate that ethics and social responsibility, Machiavellianism, ethical considerations, and professional commitment simultaneously influence ethical decision making.
Co-Authors Linda Herlina Maria Augustine Graciafernandy Rochadi Tawaf