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<![CDATA[Karakteristik wirausaha, modal usaha dan kecanggihan teknologi terhadap kinerja UMKM di masa pandemi Covid-19 ]]>
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[As’adi As’adi]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jpe.v16i2.12552
<![CDATA[This research aims to analyze the influence of entrepreneurial characteristics, venture capital, and technological sophistication on the performance of MSMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample was 302 MSME owners in Pasuruan Regency. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as venture capital which has a significant positive effect on performance. Meanwhile, technological sophistication shows that it does not have a positive effect on the performance of MSMEs ]]>
<![CDATA[Karakteristik wirausaha, modal usaha dan kecanggihan teknologi terhadap kinerja UMKM di masa pandemi Covid-19 ]]>
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[As’adi As’adi]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
Show Abstract
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DOI: 10.22437/jpe.v16i2.12552
<![CDATA[This research aims to analyze the influence of entrepreneurial characteristics, venture capital, and technological sophistication on the performance of MSMEs. The data collection method used in this study was a questionnaire. The number of respondents as the research sample was 302 MSME owners in Pasuruan Regency. The analysis technique used is multiple regression analysis. The findings of this study indicate that entrepreneurial characteristics have a significant positive effect on the performance of MSMEs, as well as venture capital which has a significant positive effect on performance. Meanwhile, technological sophistication shows that it does not have a positive effect on the performance of MSMEs ]]>
<![CDATA[Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto ]]>
<![CDATA[Soko Wikardojo]]>;
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Risnaningsih Risnaningsih]]>;
<![CDATA[Adelsiana Lero Kaka]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 16 No. 3 (2021): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jpe.v16i3.14187
<![CDATA[National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.]]>
<![CDATA[Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto ]]>
<![CDATA[Soko Wikardojo]]>;
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Risnaningsih Risnaningsih]]>;
<![CDATA[Adelsiana Lero Kaka]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 16 No. 3 (2021): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
Show Abstract
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DOI: 10.22437/jpe.v16i3.14187
<![CDATA[National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.]]>
<![CDATA[Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto ]]>
<![CDATA[Soko Wikardojo]]>;
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Risnaningsih Risnaningsih]]>;
<![CDATA[Adelsiana Lero Kaka]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 16 No. 3 (2021): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
Show Abstract
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DOI: 10.22437/jpe.v16i3.14187
<![CDATA[National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.]]>
<![CDATA[Pengelolaan modal kerja guna menjaga likuiditas dan profitabilitas ]]>
<![CDATA[Asadi Asadi]]>;
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Risky Aprilia Dwi Susanti]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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DOI: 10.22437/jpe.v16i4.14824
<![CDATA[This research aims to analyze how working capital management maintains liquidity and profitability in SMEs. The data collection method used in this research is documentation. The analysis technique used is the ratio of liquidity and profitability. The findings of this study indicate that SMEs can maintain their liquidity. SMEs are less able to manage working capital to increase profitability.]]>
<![CDATA[Korupsi pajak dan keadilan perpajakan pada kepatuhan wajib pajak (studi kasus pada kantor pelayanan pajak (KPP) Batu ]]>
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Yayuk Sulistiyowati]]>;
<![CDATA[Sukarno Himawan]]>;
<![CDATA[Karolina Kontesa]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
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<![CDATA[Taxpayer compliance is based on the trust in tax officers who are not corrupt and the fairness obtained from paying taxes. Obedient Taxpayers are obedient and fulfill and carry out their tax obligations by the provisions of tax laws and regulations. This study aims to determine the effect of tax corruption and tax justice variables on individual taxpayer compliance. This research was conducted at the Tax Office (KPP) Batu. The type of data used in this research is descriptive quantitative data using purposive sampling method as a data collection technique and distributing questionnaires as a research data collection technique. At the same time, the sample used in this study was 95 individual taxpayers. The study results stated that significantly and partially, the tax corruption variable affected the compliance of individual taxpayers at the Batu Tax Service Office (KPP).]]>
<![CDATA[Korupsi pajak dan keadilan perpajakan pada kepatuhan wajib pajak (studi kasus pada kantor pelayanan pajak (KPP) Batu ]]>
<![CDATA[Ahmad Mukoffi]]>;
<![CDATA[Yayuk Sulistiyowati]]>;
<![CDATA[Sukarno Himawan]]>;
<![CDATA[Karolina Kontesa]]>
<![CDATA[ Jurnal Paradigma Ekonomika Vol. 17 No. 1 (2022): Jurnal Paradigma Ekonomika ]]>
Publisher : <![CDATA[Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi ]]>
Show Abstract
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Download Original
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<![CDATA[Taxpayer compliance is based on the trust in tax officers who are not corrupt and the fairness obtained from paying taxes. Obedient Taxpayers are obedient and fulfill and carry out their tax obligations by the provisions of tax laws and regulations. This study aims to determine the effect of tax corruption and tax justice variables on individual taxpayer compliance. This research was conducted at the Tax Office (KPP) Batu. The type of data used in this research is descriptive quantitative data using purposive sampling method as a data collection technique and distributing questionnaires as a research data collection technique. At the same time, the sample used in this study was 95 individual taxpayers. The study results stated that significantly and partially, the tax corruption variable affected the compliance of individual taxpayers at the Batu Tax Service Office (KPP).]]>
<![CDATA[Pengaruh Pengetahuan, Motivasi serta Independensi terhadap Kualitas Audit Internal di Bank Perkreditan Rakyat (BPR) Kota Malang ]]>
<![CDATA[Johanis Nifanngeljau]]>;
<![CDATA[Ahmad Mukoffi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i04.p20
<![CDATA[The purpose of this research was made to be able to analyze and provide facts related to the existence of knowledge, motivation, and independence can have an influence on the quality of audits in this research in the form of survey analysis method which will use questionnaires in a way to be able to collect a variety of data needed. The purpose of distributing this questionnaire to employees in this case auditors in 5 BPR Malang city with the number of auditors 30 respondents. The level of quality of data that can be generated from the user of the research instrument and evaluated by testing the validity of the data. Hypothetical testing will use multiple linear regress data analysis techniques. Based on the results of the research, it can be known that three independent variables can have a significant and positive and negative influence on the quality of audits. Keywords: Knowledge; Motivation; Independence on Audit Quality.]]>
<![CDATA[Pengaruh Pengetahuan, Motivasi serta Independensi terhadap Kualitas Audit Internal di Bank Perkreditan Rakyat (BPR) Kota Malang ]]>
<![CDATA[Johanis Nifanngeljau]]>;
<![CDATA[Ahmad Mukoffi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i04.p20
<![CDATA[The purpose of this research was made to be able to analyze and provide facts related to the existence of knowledge, motivation, and independence can have an influence on the quality of audits in this research in the form of survey analysis method which will use questionnaires in a way to be able to collect a variety of data needed. The purpose of distributing this questionnaire to employees in this case auditors in 5 BPR Malang city with the number of auditors 30 respondents. The level of quality of data that can be generated from the user of the research instrument and evaluated by testing the validity of the data. Hypothetical testing will use multiple linear regress data analysis techniques. Based on the results of the research, it can be known that three independent variables can have a significant and positive and negative influence on the quality of audits. Keywords: Knowledge; Motivation; Independence on Audit Quality.]]>
