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Analysis Model of the Impact of the Covid-19 Pandemic on the Profitability of SMEs Ardian Widiarto; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias; Tutik Dwi Karyanti
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

This study aims to and analyze the extent of the influence of the covid-19 pandemic on the Profitability of the Water Hyacinth Craft Cluster SMEs "Klinting" in Semarang Regency. The research method used is a hypothetical empirical method that is used to test the difference between the ability to earn profits (Profitability) of the Water hyacinth Handicraft Klater SMES "Klinting" before and during the Covid-19 pandemic. Profitability of Water Hyacinth Craft Cluster "Klinting" Kab. Semarang in 2019 is 26% and in 2020 is 21%. The results of the different test using the paired sample t test resulted in a value of t = 2.763 with a 2-tailed significance of 0.018, less than 0.05, so Ho was rejected and Hi was accepted. So it was concluded that there were significant differences in the Klinting Cluster Encenggondok SMEs in earning profits before and during the Covid-19 pandemic.

Analysis Model of the Impact of the Covid-19 Pandemic on the Profitability of SMEs Ardian Widiarto; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias; Tutik Dwi Karyanti
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v3i2.460

This study aims to and analyze the extent of the influence of the covid-19 pandemic on the Profitability of the Water Hyacinth Craft Cluster SMEs "Klinting" in Semarang Regency. The research method used is a hypothetical empirical method that is used to test the difference between the ability to earn profits (Profitability) of the Water hyacinth Handicraft Klater SMES "Klinting" before and during the Covid-19 pandemic. Profitability of Water Hyacinth Craft Cluster "Klinting" Kab. Semarang in 2019 is 26% and in 2020 is 21%. The results of the different test using the paired sample t test resulted in a value of t = 2.763 with a 2-tailed significance of 0.018, less than 0.05, so Ho was rejected and Hi was accepted. So it was concluded that there were significant differences in the Klinting Cluster Encenggondok SMEs in earning profits before and during the Covid-19 pandemic.

Taxpayer Compliance Analysis with Tax Knowledge, Tax Sanctions, and Income Levels Through Taxpayer Awareness as Moderating Variables Tutik Dwi Karyanti; Zumrotun Nafiah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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

The Micro, Small and Medium Enterprises (MSME) sector is one of the drivers of the Indonesian economy because of its large number and growth. This sector is also considered by the Government as a tax supplier. SMEs are expected to have a high level of tax compliance. Tax knowledge, tax sanctions, income levels, and awareness of taxpayers are some of the factors that can affect the level of compliance of MSME taxpayers. Therefore, the purpose of this study was to analyze taxpayer compliance with tax knowledge, tax sanctions, and income levels through taxpayer awareness as a moderating variable. This study uses a correlative research design. This research was conducted on MSMEs in Semarang City which have a Taxpayer Identification Number (NPWP) with a total sample of 258 respondents. Collecting data using a questionnaire distributed with google form and data analysis techniques using path analysis with Partial Least Square (PLS) Structural Equation Modeling (SEM) with Smart PLS software version 3.3.5. The results showed that tax knowledge, tax sanctions, income levels, and taxpayer awareness had a positive and significant effect on taxpayer compliance. Taxpayer awareness becomes a moderating variable of the effect of tax sanctions on taxpayer compliance and is not a moderating variable of the effect of tax knowledge and income level on taxpayer compliance. The results of this study indicate that the better the tax sanctions with good taxpayer awareness, the taxpayer compliance will also increase.

EFEKTIVITAS PELAKSANAAN AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA PADA PT BPR XYZ (PERSERODA) Isni Maryatun Nur Janah; Tutik Dwi Karyanti; Ardian Widiarto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.52

This study aims to determine the implementation of 11 HR functions and evaluate the effectiveness of HR management at PT BPR XYZ (Perseroda). This research is descriptive qualitative in nature. The population of this study was all employees, totaling 54 people. The sampling technique used is the slovin method, then data collection techniques are carried out by interviews, questionnaires, and documentation. Data analysis uses four stages of management audit consisting of preliminary audits, review, and testing of management controls, detailed audits, and reports. The results of the study show that there are eleven HR functions that have been implemented, including five HR functions that have been running effectively. Meanwhile, the six HR functions that have not been carried out effectively by the company are planning, orientation and placement, training and development, performance appraisal, career development, and employee protection. Recommendations given to increase the effectiveness in managing the company's human resources, namely: 1) establish a detailed and written HR plan. 2) make policies governing orientation and placement. 3) make an evaluation of the implementation of the training program. 4) conducting open performance appraisals, 5) making detailed regulations regarding promotions and demotions, and 6) establishing a hazard early warning system and providing first aid training to employees

Taxpayer Compliance Analysis with Tax Knowledge, Tax Sanctions, and Income Levels Through Taxpayer Awareness as Moderating Variables Tutik Dwi Karyanti; Zumrotun Nafiah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.863 KB)

The Micro, Small and Medium Enterprises (MSME) sector is one of the drivers of the Indonesian economy because of its large number and growth. This sector is also considered by the Government as a tax supplier. SMEs are expected to have a high level of tax compliance. Tax knowledge, tax sanctions, income levels, and awareness of taxpayers are some of the factors that can affect the level of compliance of MSME taxpayers. Therefore, the purpose of this study was to analyze taxpayer compliance with tax knowledge, tax sanctions, and income levels through taxpayer awareness as a moderating variable. This study uses a correlative research design. This research was conducted on MSMEs in Semarang City which have a Taxpayer Identification Number (NPWP) with a total sample of 258 respondents. Collecting data using a questionnaire distributed with google form and data analysis techniques using path analysis with Partial Least Square (PLS) Structural Equation Modeling (SEM) with Smart PLS software version 3.3.5. The results showed that tax knowledge, tax sanctions, income levels, and taxpayer awareness had a positive and significant effect on taxpayer compliance. Taxpayer awareness becomes a moderating variable of the effect of tax sanctions on taxpayer compliance and is not a moderating variable of the effect of tax knowledge and income level on taxpayer compliance. The results of this study indicate that the better the tax sanctions with good taxpayer awareness, the taxpayer compliance will also increase.

FORMULATION OF BUSINESS STRATEGY USING SWOT METHOD AND QUANTITATIVE STRATEGIC PLANNING MATRIX (QSPM): (CASE STUDY SURYA BOUTIQUE HOTEL SEMARANG) Risma Nor Safitri; Siti Arbainah; Tutik Dwi Karyanti
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

This research is a qualitative descriptive study that aims to formulate a business strategy at Surya Boutique Hotel Semarang by collecting data through observation, interviews, and questionnaires. Data analysis was carried out using IFE, EFE, CPM, SWOT, and QSPM which showed the results of an IFE weighted score is 2,644, an EFE weighted score is 3,258, and a CPM score is 3,023 which means the company is in a strong enough position in controlling the strengths and weaknesses to face opportunities and threats. Based on the SWOT analysis, integration, intensive, and diversification strategies were developed into 8 alternative strategies for the company. The most suitable strategy based on QSPM is to rearrange the number of room availability based on customer interest with a TAS value of 6,968. This strategy is in line with the current condition of the hotel, which is experiencing a limited number of rooms in the type that consumers are most interested in.

The Effect of Taxpayer Awareness, Service Quality, Tax Sanctions, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Motor Vehicle Taxes (Case Study on SAMSAT Pati Regency) Wijiyanti Wijiyanti; Tutik Dwi Karyanti; Marliyati Marliyati
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Study this aim to get empirical proof about the influence of Awareness Required Tax, Quality Service, Penalty Taxation, Knowledge Tax, And Socialization Taxation To Obedience Required Tax In Pay Tax Vehicle Motorized. This type of study uses a quantitative approach. Sample in study this as much 100 respondents with Random Sampling technique. Test Validity and Test Reliability used for test instrument study. On testing normality data use Test Normality, Test Multicollinearity and Test Heteroscedasticity. On testing hypothesis use Test Analysis Regression linear multiple in the form of Test Coefficient Determination , Test Partial and Test Simultaneous. Results from study this show that by Partial awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation take effect to obedience Required tax in pay tax vehicle motorized. Whereas by simultaneous show that awareness Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation by together take effect to obedience Required tax in pay tax vehicle motorized.

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