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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal EK dan BI Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN)
Junaidi Junaidi
Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Prosedur Pendaftaran Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Pada BPKPAD Humbang Hasundutan Junaidi Junaidi; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 3 No 2 (2021)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.47 KB) | DOI: 10.55622/jamin.v3i2.425

Abstract

The purpose of this study was to determine the analysis of the registration procedure for the Rural and Urban Land and Building Tax BPKPAD Humbang Hasundutan. Data collection techniques used by the author are interview techniques and direct observation. Sources of data from this study are tax officials and officers in the relevant department as well as any parties who are directly and indirectly related. The central tax is a levy by the central government and is used to finance state households. Meanwhile, local taxes are local government levies which, according to regulations, are used to finance regional expenditures. One of the efforts to improve the capacity of quality in the field of local government implementation funding for development is to increase and explore every existing potential. Regional taxes participate in financing regional development, without local taxes, the need for development will be difficult to fulfill. The analysis technique used is a qualitative method with the Miles and Huberman approach. The results of this study are that the tax registration procedure in Humbang Hasundutan has followed the SOP.
Prosedur Penggajian Pegawai Pada Pusat Penelitian Kelapa Sawit (PKKS) Marihat-Pematangsiantar Junaidi Junaidi; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 2 No 2 (2020)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.47 KB)

Abstract

Abstract The main role of the system in a company is to help provide clear and orderly procedures for carrying out company operations. The system is needed as a means of monitoring and controlling the course of the company's operational activities in determining every decision. One of the most important management activities in the company is payroll activity. Data collection techniques are interviews and direct observation to the field. Before conducting the interview, an interview document was prepared in the form of a list of questions. The purpose of this study was to analyze the payroll procedures applied in PKKS. The data analysis technique used is the Miles approach where all data is collected and then analyzed and deleted data that does not affect the research until finally verified and drawing conclusions. The payroll system used by the Marihar Business Unit PPKS is a monthly salary/wages system, namely wages within 30 days because this system is considered more effective than other systems.Payment of salaries/wages to all employees is always on time because payments are made via transfer to a designated bank, namely Bank Negara Indonesia Keywords: Operational activities, Payroll, Procedures
Optimalisasi Saluran Distribusi dalam Pemasaran Jamur Tiram di UMKM Kabupaten Simalungun Junaidi Junaidi; Debora Silvia Hutagalung; Roy Sahputra Saragih; Merry Merry
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 1 (2020): Volume 3 Nomor 1 Periode Januari 2020
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v3i1.125

Abstract

This study aims to determine the constraints faced by farmers of oyster mushroom cultivators as well as manufacturers of processed oyster mushrooms products belonging to the Group of Women Farmers (KWT) UMKM Simalungun. Respondents intentionally set, including the chairman and members of the (KWT) UMKM Simalungun Group, PPL, and regular consumers from Pradnyagama autism children Foundation. Internal and external factors are identified and analyzed by SWOT analysis to determine some alternative strategies accordingly. Furthermore, alternative strategies are analyzed by QSPM to determine strategic priorities. The results of the research show that based on internal analysis, the oyster mushroom processing business of UMKM Kabupaten Simalungun is on the average position in the harness strengths and weaknesses. The main strength of UMKM Kabupaten Simalungun is in the product variation. The main weakness of UMKM Kabupaten Simalungun is the selling price of the product. Based on the analysis of the external environment, the oyster mushroom processing business of UMKM Kabupaten Simalungun is taking advantage of the opportunities to overcome the threats faced by UMKM Kabupaten Simalungun. The main opportunity for UMKM Kabupaten Simalungun is rising customer demand. The main threat of UMKM Kabupaten Simalungun is rising production costs. SWOT Analysis discover 6 alternative strategies namely: open opportunities for cooperation with other parties associated with the distribution of products, increased sales promotion or dissemination of products information, improving the appearance of products through improved packaging, looking for market information by using information technology, trying to maintain product quality and increase efficiency and effectiveness in marketing the product
ANALISIS FAKTOR-FAKTOR PENGHAMBAT TRANSFORMASI DIGITAL DAN PERKEMBANGAN EKONOMI DESA WISATA BERBASIS TEKNOLOGI PADA DESA DI KECAMATAN AJIBATA Junaidi Junaidi; Eve Ida Malau
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 2 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i2.561

Abstract

Ajibata District is a tourist area in North Sumatra. This sub-district has 9 villages and 1 kelurahan. From the results of the initial survey, researchers found the fact that each village has its own potential and wealth, but is not managed optimally. This can be seen from 90% of the management of MSMEs, IKM, Cooperatives, BUMDes, Farmers Groups, and other economic activities that are still manual and have no touch of technology. The purpose of this study was to analyze the inhibiting factors for the transformation and economic development of technology-based tourism villages. If the factors that cause delays in technology entering the village economic system are known, this will make it easier for the government to design and run programs related to improving the village economy. To achieve this goal, the researcher plans the stages of the research to be carried out, namely the first step the researcher conducts an initial survey and literature study to further sharpen the researcher's understanding of the problem to be studied specifically. Then the researchers collected the necessary data and information either through observation, interviews, and questionnaires. The collected data is then tested for validity and validity before being analyzed further to determine conclusions. The results of this study are partially X1, X2, X5, and X6 variables have no significant effect on Digital Transformation. Variables X3 and X4 have a significant effect on Digital Transformation. Simultaneously the variables X1, X2, X3, X4, X5, and X6 together have a significant effect on Digital Transformation (Y).
PENGARUH KECERDASAN EMOSI, SIKAP MANDIRI, DAN LINGKUNGAN TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA (Studi Pada Politeknik Bisnis Indonesia) Asmawati Halilah Damanik; Junaidi Junaidi
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 2 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i2.560

Abstract

Entrepreneurship is one of the factors that can stimulate the improvement of the Indonesian economy because it can increase people's productivity, stimulate the wheels of the national economy, develop creativity and community abilities, and can also increase foreign exchange and attract foreign investors to invest in Indonesia if entrepreneurship runs smoothly. The government also encourages the birth of young entrepreneurs through the socialization of KUR Goes to Campus. Interest in entrepreneurship can be influenced by several factors including: emotional intelligence, independent attitude and the environment. This study aims to test and prove empirically the influence of emotional intelligence on interest in entrepreneurship, the influence of independent attitude on interest in entrepreneurship, and the influence of the environment on interest in entrepreneurship with the object of research being students of the Politeknik Bisnis Indonesia. The contribution of this research is useful in developing the entrepreneurial spirit among students, increasing interest in entrepreneurship and as an evaluation in entrepreneurship learning. This research is confirmatory and will empirically examine the structural relationship between variables. Methods of data collection using a questionnaire. The object used for the sample in this study were 68 students of the Indonesian Business Polytechnic. Data analysis was carried out using a structural equation model to test the research hypotheses using the SMARTPLS 4 application. Independent attitude and environment have a significant influence on the variable of Entrepreneurial Interest. From this study, the results of the statistical T test on the Emotional Intelligence variable with a value of 0.941, independent attitude with a value of 2.890 and Environment with a value of 23,879 explain that the independent attitude and environment variables have a significant influence on the entrepreneurial interest variable.
Co-Authors Asmawati Halilah Damanik Debora Silvia Hutagalung Eve Ida Malau Merry Merry Ompon Lastiur Sianipar Roy Sahputra Saragih Sumaizar Sumaizar Sumaizar Sumaizar