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All Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS JAKED JISOS: Jurnal ilmu sosial
Madani Hatta
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGAWETAN DAN PENGOLAHAN LIMBAH IKAN SERTA IKAN SEGAR MENJADI PRODUK YANG DAPAT MENINGKATKAN PENDAPATAN KELUARGA NELAYAN DI KELURAHAN MALABRO KOTA BENGKULU Madani Hatta; Halimatusyadiah .; Novita Sari
DHARMA RAFLESIA Vol 12, No 1 (2014): JUNI
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/dr.v12i1.3385

Abstract

This program is a community service activities with the activity of the title isPreservation and Processing of Fish Waste and Fresh Fish that can be Income GeneratingProducts for Fishermen Household in Village Malabro Bengkulu. This activity aims toequip the housewives of fishermen about fish preservation and processing of fish wasteinto products that can be sold to raise additional revenue for fishermen family in thevillage of Malabro. The results achieved from this activity is fishermen housewives havegained new knowledge about fish preservation and processing of fish waste into fishcrackers, fishermen housewives eager and motivated to immediately apply the knowledgeand skills gained from this activity, establishment of home industry by housewives offishermen engaged in the processing of fish crackers processed fish waste, fishermenhousewives have been able to preserve the fish in order to survive longer, fishermenhousewives have learned how to market their product or distributed crackers they made,which has been formed a new source of income for women in the fishing village Malabro.Keyword: Preservation, Processing, Fish Waste, Fish Crackers 
Self Assessment System, Tarif Pajak, Love Of Money, Kepercayaan terhadap Otoritas Pajak dan Perilaku Penggelapan Pajak Lismawati Lismawat; Indah Oktari Wijayanti; Vika Fitranita; Madani Hatta
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.955 KB) | DOI: 10.52062/jaked.v17i1.2327

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Self Assessment System, Tarif Pajak,  Love Of Money, Kepercayaan Terhadap Otoritas Pajak dan Prilaku Penggelapan Pajak. Sampel dalm penelitian ini sebanyak 107 wajib pajak orang Usaha Mikro Kecil Menengah (UMKM) yang memiliki omzet kurang dari 4,8 Milyar di Kota Bengkulu. Penelitian ini merupakan penelitian asosiatif dengan menggunakan pendekatan kuantitatif, penelitian asosiatif adalah penelitian yang bertujuan untuk mengetahui pengaruh variabeI independen terhadap variabeI dependen. Analisis data menggunakan teknik analisis deskriptif dan kuantitatif dengan Regresi Linear Berganda .Penelitian ini menujukan bahwa faktor yang memengaruhi wajib pajak untuk melakukan penggelapan pajak yaitu faktor self assestment System, Tarif Pajak,dan Kepercayaan Pada Otoritas Pajak Sehingga, wajib pajak yang memiliki cinta uang memiliki kecenderungan untuk tidak membayarkan pajaknya karena perilaku membayar pajak tidak akan memberikan timbal balik baginya. Penelitian ini memiliki keterbatasan, yaitu terbatas usulan model penelitian,terbatas pada variabel sementara faktanya masih terdapat banyak faktor lain yang juga dapat berpengaruh terhadap niat penggelapan pajak. Oleh karena itu, saran untuk studi selanjutnya agar menguji usulan model penelitian ini dengan menguji hasil studi ini secara empiris dan studi berikutnya dapat menggunakan variabel-variabel lain yang belum termasuk dalam studi ini untuk penelitian yang berkaitan dengan niat penggelapan pajak
INSTITUTIONAL INVESTORS, CONSUMER SENTIMENT AND SUSTAINABILITY PERFORMANCE MODERATED BY GREEN INNOVATION Fenny Marietza; Nila Aprila; Madani Hatta
JISOS: JURNAL ILMU SOSIAL Vol. 1 No. 12: Januari 2023
Publisher : Bajang Institute

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

Abstract

This study aims to examine the effect between institutional ownership and consumer sentiment using CCI index on sustainability performance moderated by green innovation. The sustainability performance measured by ESG index, and the green innovation variable with two indicator such as green product and green process is a variable that has never been used before as a moderation variable. The sample of this study is companies listed on the LQ45 Index on the IDX from 2018 to 2021. The analysis method used is moderation regression analysis assisted by EViews in data processing. The results show institutional ownership has no influence on the company's sustainability performance. The consumer sentiment has a positive influence on the company's sustainability performance. Meanwhile, green innovation cannot be a variable that can strengthen or weaken the influence of institutional ownership and consumer sentiment on sustainability performance.
Co-Authors Fenny Marietza Halimatusyadiah . Indah Oktari Wijayanti Lismawati Lismawat Nila Aprila Novita Sari Vika Fitranita