Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Sebatik Budimas : Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Sumarno Sumarno
Universitas Pancasakti Tegal
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Biological Asset: What is The Impact on Agricultural Companies? Maulida Dwi Kartikasari; Dien Noviany Rahmatika; Sumarno Sumarno
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2592

Abstract

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.
PENGARUH PEMBIAYAAN, PELATIHAN KEWIRAUSAHAAN, DAN EFIKASI DIRI TERHADAP INTENSI BERWIRAUSAHA POSDAYA BERKAH V KALINYAMAT WETAN KOTA TEGAL maulida dwi kartikasari; sumarno sumarno
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 1 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i1.873

Abstract

training and entrepreneurial self-efficacy to the intention Posdaya Berkah V KalinyamatWetan Tegal. This research as a form of training for members Posdaya Berkah V KalinyamatWetan. Methods of data collection was conducted using a survey of 40 members of PosdayaBerkah V determined randomly. Data collected include financing instruments,entrepreneurship training, and self-efficacy. Data were collected through interviews using aquestionnaire (questionnaire) were prepared.The results showed that the significant effect onthe financing of entrepreneurial intentions. This is consistent with the hypothesis 1. However,entrepreneurial training and self-efficacy does not significantly influence entrepreneurialintentions.Keywords: Financing, training, entrepreneurship intention
INOVASI PRODUK BATIK SEBAGAI UPAYA MEWUJUDKAN MASYARAKAT YANG SEHAT DAN SEJAHTERA DI MASA PANDEMI COVID19 DI KELURAHAN BANDUNG TEGAL SELATAN Maulida Dwi Kartikasari; Dien Noviany Rahmatika; Sumarno Sumarno; Makmur Sujarwo; Sri Murdiati; Endang Sulistyaningsih; Ahmad Farihi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2097

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan mengenai pentingnya inovasi produk batik tegalan dan edukasi bahaya covid19 pada masyarakat Kelurahan Bandung khususnya pengrajin batik tegalan. Pada masa pandemic saat ini diperlukan adanya inovasi produk batik tegalan agar pengrajin batik tegalan mampun bertahan. Selain itu, perlu pula adanya edukasi mengenai bahaya covid19 melalui pemasangan banner di titik kerumunan, serta pemasangan alat pencuci tangan injak. Adanya program pengabdian kepada masyarakat ini diharapkan masyarakah kelurahan Bandung khususnya pengrajin batik mampu bertahan di masa pandemic saat ini serta kesadaran menjaga pola hidup bersih sehat dapat lebih meningkat lagi. Kata kunci: Batik Tegalan, inovasi, covid19, alat pencuci tangan
TAX PLANNING SEBAGAI UPAYA EFISIENSI BEBAN PAJAK PENGHASILAN BADAN (STUDI KASUS PADA PDAM KOTA TEGAL) Maulida Dwi Kartikasari; Sumarno Sumarno; Prita Oktafiani
Sebatik Vol 24 No 2 (2020): Desember 2020
Publisher : STMIK Widya Cipta Dharma

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

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan tax planning sebagai upaya efisiensi Beban Pajak Penghasilan Badan pada PDAM Kota Tegal. Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian deskriptif dan kuantitatif serta menggunakan pendekatan studi kasus. Hasil dari penelitian ini dapat diketahui bahwa terjadi ketidak efisiensi pajak pada tahun 2016 sebesar 8,96%. Jumlah kewajiban PPh pada PDAM berbeda ketika melakukan perhitungan secara efektif berdasarkan peraturan perpajakan yang berlaku, sehingga belum dapat melakukan penghematan beban pajak penghasilan badan. Belum efisiennya beban pajak penghasilan badan dikarenakan adanya koreksi positif yang cukup besar terutama di beban penyisihan piutang. Untuk tahun 2017 dapat diketahui bahwa terjadi ketidak efisiensi pajak sebesar 4,78%. Namun demikian pada tahun 2018 terjadi efisiensi pajak sebesar 1,05%. Jumlah kewajiban PPh pada PDAM berbeda ketika melakukan perhitungan secara efektif berdasarkan peraturan perpajakan yang berlaku, sehingga dapat melakukan penghematan beban pajak penghasilan badan.
Implementasi Strategi Promotional Mix untuk Meningkatkan Pelanggan Pada Minimarket/ Swalayan di Kota Tegal Makmur Sujarwo; Sumarno Sumarno; Tabrani Tabrani
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.v14i2.235

Abstract

This research aims to find out how far promotional mix strategies such as advertising, personal selling and sales promotion variables have been implemented in minimarkets / supermarkets in Tegal City so as to increase the number of customers. The sample used in this study was 231 respondents as customers spread across several minimarkets / supermarkets in Tegal City. Respondents answered questionnaire questions distributed at minimarkets / supermarkets in Tegal City. Respondents answered closed-door questions that were then processed using multiple regression tests with IBM SPSS Statitistic 22 analysis tool. The results showed that all the variables in this study such as sales promotion, advertising and personal selling had a positive and significant influence on the increase in the number of customers in minimarkets / supermarkets in Tegal City. Should minimarkets / supermarkets in Tegal City in order to increase more vociferous promotions such as providing attractive discounts, giving gifts, high advertising intensity and approaching customers who are troubled in finding certain products and handling their complaints well.
Co-Authors Ahmad Farihi Dien Noviany Rahmatika Makmur Sujarwo Makmur Sujarwo Maulida Dwi Kartikasari Maulida Dwi Kartikasari Mr. Tabrani Prita Oktafiani Sri Murdiati Sulistianingsih, Endang