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All Journal Jurnal Ekonomi Integra JES (Jurnal Ekonomi STIEP)
Ana Yuliana
STIE Indonesia Pontianak
Economics, Econometrics & Finance

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IKM DAN DIAGRAM KARTESIUS : KUALITAS PELAYANAN PDAM KOTA PONTIANAK PADA MASA PANDEMI COVID-19 Ana Yuliana; Udin Rinaldi
Jurnal Ekonomi Integra Vol 11, No 2 (2021): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v11i2.163

Abstract

The research objective was to analyze the community satisfaction index (IKM) regarding the service quality of PDAM Pontianak City including the service standards carried out during the new normal transition based on Law  no. 19 of 2020. The qualitative descriptive research method uses primary data in the form of 100 customers taken purposively. Research indicators based on Law no. 25 of 2009. The analysis tool uses the IKM analysis and Cartesian diagrams. The results of the study found that based on the IKM analysis, the indicators that were not optimal were the speed of service, service procedures and implementation schedule. Based on Cartesian analysis found major improvements in service procedures and clarity of officers, as well as additional improvements in the form of service speed, fairness of service costs and certainty of service schedules
PENGARUH BANTUAN KREDIT PERBANKAN TERHADAP PERKEMBANGAN UMKM (STUDI KASUS UMKM DI KOTA PONTIANAK) Udin Rinaldi; Ana Yuliana
Jurnal Ekonomi Integra Vol 12, No 1 (2022): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v12i1.182

Abstract

The research objective is to analyze the development of bank credit towards the development of Micro, Small and Medium Enterprises (MSME) case studies in Pontianak City. Explanatory research aimed at discussing hypotheses and in accordance with research objectives. Provision of bank credit in this case is commercial bank credit consisting of Bank Mandiri, Bank BRI and Bank BPD Kalbar. Population of 415 MSME units that received credit assistance were then sampled as many as 75 respondents who needed at least one year of assistance. The regression used in explaining the effect of giving on the development of MSME businesses is needed through sales volume, labor force, total production and total assets. Lending by banks to MSMEs uses low interest earning productive credit schemes. The results of the study explain that lending influences business development significantly, which affects the sales volume of MSMEs, significantly influences the application of labor, significantly influences the amount of production, and significantly influences the amount of assets.
PENGARUH KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Pegawai Negeri Sipil Di Lingkungan Kecamatan Putussibau Utara) Marjono Marjono; Hermanus Dingun; Ana Yuliana
Jurnal Ekonomi STIEP Vol. 5 No. 2 (2020): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.059 KB) | DOI: 10.54526/jes.v5i2.40

Abstract

This study aims to analyze how the influence of tax awareness and sanctions on the compliance of taxpayers who are civil servants (PNS) in Putussibau Utara district in paying income tax (PPh). The variables and objects of this study were chosen given that PPh is the country's largest source of state revenue, the collection system uses a self assessment system and the status of civil servants as state apparatuses is expected to be an example for the public in making compliant payments and tax reporting. Using multiple linear regression analysis techniques, this study concludes that simultaneous awareness and taxation sanctions have a significant effect on taxpayer compliance, but only partially tax sanction variables have a positive effect on tax compliance. So as to maintain and improve the compliance of PNS taxpayers, it is done by implementing strict taxation sanctions and obliging to attach Tax Returns for civil servants to occupy positions and manage personnel. In addition, it is necessary to disseminate information to PNS that PNS obligation is not only to pay and report taxes from their income as PNS, but for all other income they receive, so that their awareness to pay and report taxes honestly on all their income
ANALISIS BENEISH M-SCORE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PT. GARUDA INDONESIA Tbk PERIODE 2017-2019 Marjono Marjono; Dedi Julianto; Ana Yuliana; Aminullah Labangge
Jurnal Ekonomi STIEP Vol. 6 No. 1 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v6i1.48

Abstract

This study aims to detect financial statement fraud at PT. Garuda Indonesia in 2017-2019 used the Beneish M Score model and testing whether the Beneish M Score model can detect the occurrence of financial statement fraud at PT. Garuda Indonesia in 2018. The results of this study indicate that PT Garuda Indonesia was classified in the Gray criteria, that can be interpreted as manipulate or not manipule financial statements in 2017 and 2018 and classified in the criteria not manipulate financial statements in 2019. The results of this study also found that the Beneish M Score model could not accurately to detect the manipulation of financial statements at PT. Garuda Indonesia in 2018, because only two ratios are Gross Margin Index (GMI) and Days Sales in Receivable Index (DSRI) which detect manipulation of financial statements, so they are only classified in the gray area criteria
Co-Authors Aminullah Labangge Dedi Julianto Hermanus Dingun Marjono Marjono Udin Rinaldi