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All Journal Owner : Riset dan Jurnal Akuntansi MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Binsis
Winda Ayu Virginia
Politeknik Baubau
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Physics Social Sciences

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Pengaruh Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Herman Herman; Muhammad Resky Arwana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.953

Abstract

This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.
Kinerja Keuangan Pemerintah Desa di Masa Pandemi Covid 19, Studi Kasus Desa Lapara Kec. Siompu Kab. Buton Selatan Winda Ayu Virginia; Rusman Ramli
Jurnal Ekonomi & Bisnis Vol 1 No 1 (2022): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.82 KB) | DOI: 10.57151/jeko.v1i1.4

Abstract

Good financial management will have an impact on good financial performance which can be measured by several indicators. This study aims to analyze the financial performance of the Village Government before and during the Covid 19 pandemic. This research was conducted in Lapara Village, Siompu District, South Buton Regency, Southeast Sulawesi Province. The data collected is secondary data, namely the Lapara Village APBDes in 2019 and 2020. The data analysis technique in this study is a quantitative descriptive of the Lapara Village APBDes using two performance indicators, namely effectiveness and efficiency. The results of this study indicate that the Financial Performance of Lapara Village, Siompu District, South Buton Regency before and during the Covid 19 Pandemic did not change and was included in the fairly effective category with an effectiveness value range of 90-100%. Using efficiency analysis, it was also found that both before the pandemic and during the Covid-19 pandemic, the category was less efficient, namely before the pandemic was 93.96% and after the pandemic was 97.12%. This study also found that there was an increase in the realization of the APBDes in Lapara Village before and during the Covid 19 pandemic.
PELATIHAN PEMBUATAN KRIPIK, PENGEMASAN DAN PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM Muarif Leo; Herman Herman; Winda Ayu Virginia; Irmawati Alimuddin; Misran Misran
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 6, No 2 (2023)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v6i2.2799

Abstract

Keripik Talas merupakan salah satu komoditi yang ada di desa kaongke-ongkea yang dapat dikembangkan untuk peningkatan pendapatan bagi UMKM, kegiatan pengabdian ini berupa pelatihan kepada salah satu UMKM yang dimana pelaku UMKM ini belum mengetahui bagaimana cara mengelola umbi talas menjadi sebuah makanan instan atau siap saji dengan beberapa varian rasa serta bagaimana cara menentukan harga pokok penjualan. Oleh karena itu tujuan dilakukannya pengabdian ini untuk memberikan pemahaman dan pelatihan mulai dari tata cara mengelola, pengemasan, perhitungan harga pokok penjualan, dan sampai pada pelatihan teknik pemasaran.
Co-Authors Herman Herman Irmawati Alimuddin Irmawati Alimuddin Laras Sitoayu Misran Misran Muarif Leo Muarif Leo Muhammad Resky Arwana Rusman Ramli