Garuda - Garba Rujukan Digital

PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDENCE Arif, Moch; Fahlefi, Diva Riza
JURNAL STIE SEMARANG Vol 9 No 3 (2017): Vol 9 No 3 (2017): VOLUME 9 NOMOR 3 EDISI OKTOBER 2017
Publisher : JURNAL STIE SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.45 KB)

ABSTRACT   Tax avoidance is the setting to minimize or eliminate the tax burden by considering the tax consequence thereof. Tax avoidance is not a violation of tax laws for business taxpayers to reduce, avoid, minimize or alleviate the tax burden is done in a way that made possible by the Tax Act. This study aims to empirically examine the influence of Institutional Ownership, Percentage Board of Commissioners Independent, Total Board of Commissioners, Quality Audit, Audit Committee, and the size of the Company to the Company's Tax Avoidance listed on the Indonesia Stock Exchange in 2010 - 2012. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2010 - 2012. The samples were selected using purposive sampling method in order to obtain as much as 72 issuers. The results of this study indicate that the Institutional Ownership, Quality Audit, Audit Committee and significant effect on Tax Avoidance. While the percentage of Independent Commissioner, Number of Board of Commissioners, and the size of the Company no significant effect on Tax Avoidance. Coefficient of determination (Adjusted R Square) of 0.347. This means that the variable Institutional Ownership, Percentage Board of Commissioners Independent, Total Board of Commissioners, Quality Audit, Audit Committee and Company Size, 34.7% have a role together to be able to explain or describe variables Tax Avoidance.   Keywords  :  Tax Avoidance, Institutional Ownership, Percentage Board of Commissioners Independent, Total Board of Commissioners, Quality Audit, Audit Committee, and the size of the Company.   ABSTRAK   Penghindaran pajak adalah pengaturan untuk meminimalkan atau menghilangkan beban pajak dengan mempertimbangkan konsekuensi pajaknya. Penghindaran pajak bukanlah pelanggaran undang-undang perpajakan agar pembayar pajak usaha mengurangi, menghindari, meminimalisir atau meringankan beban pajak yang dilakukan dengan cara yang dimungkinkan oleh Undang-Undang Pajak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kepemilikan Institusional, Persentase Dewan Komisaris Independen, Jumlah Dewan Komisaris, Mutu Audit, Komite Audit, dan besarnya Perseroan atas Penghindaran Pajak Perusahaan yang tercatat di Bursa Efek Indonesia pada tahun 2010 - 2012 Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 - 2012. Sampelnya dipilih dengan menggunakan metode purposive sampling untuk mendapatkan sebanyak 72 emiten. Hasil penelitian ini menunjukkan bahwa Institutional Ownership, Quality Audit, Komite Audit dan berpengaruh signifikan terhadap Penghindaran Pajak. Sedangkan persentase Komisaris Independen, Jumlah Dewan Komisaris, dan ukuran Perusahaan tidak berpengaruh signifikan terhadap Penghindaran Pajak. Koefisien determinasi (Adjusted R Square) sebesar 0,347. Artinya, variabel Kelembagaan Kepemilikan, Persentase Dewan Komisaris Independen, Jumlah Dewan Komisaris, Mutu Audit, Komite Audit dan Ukuran Perusahaan, 34,7% memiliki peran bersama untuk dapat menjelaskan atau mendeskripsikan variabel Penghindaran Pajak.   Kata kunci  : Penghindaran Pajak, Kepemilikan Kelembagaan, Persentase Dewan Komisaris Independen, Jumlah Dewan Komisaris, Mutu Audit, Komite Audit, dan ukuran Perusahaan.

PENGARUH MOTIVASI, DAN DISIPLIN KERJA TERHADAP KINERJA DOSEN DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (STUDI KASUS AKADEMI KESEJAHTERAAN SOSIAL AKS IBU KARTINI SEMARANG) Fahlefi, Diva Riza
JURNAL STIE SEMARANG Vol 8 No 2 (2016): VOLUME 8 NOMOR 2 EDISI JUNI 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.023 KB)

Kinerja merupakan konsep yang sangat kompleks, baik definisi maupun pengukurannya dan sering menjadi tantangan bagi para peneliti perilaku organisasi dan sumber daya manusia, karena bersifat multidimensional. Penelitian ini menggunakan variabel Motivasi, Disiplin Kerja, Gaya Kepemimpinan, dan Kinerja Dosen. Populasi dalam penelitian ini adalah seluruh dosen tetap, dosen tidak tetap, dan dosen luar biasa AKS Ibu Kartini Semarang yang berjumlah 33 orang yang terletak di jalan Sultan Agung No. 77 Semarang. Sampel yang dipilih menggunakan metode sensus sehingga diperoleh sebanyak 33 responden. Dalam hasil penelitian yang dilakukan menunjukkan bahwa Motivasi, Disiplin Kerja sangat berpengaruh signifikan terhadap Kinerja Dosen. Variabel Motivasi berpengaruh signifikan terhadap Kinerja dosen di Akademi Kesejahteraan Sosial AKS Ibu Kartini Semarang. Disiplin Kerja berpengaruh signifikan terhadap Kinerja dosen di Akademi Kesejahteraan Sosial AKS Ibu Kartini Semarang dengan Gaya Kepemimpinan sebagai moderating. Nilai koefisien determinasi (Adjusted R Square) menunjukkan angka sebesar 0,923.

UPAYA PENINGKATAN KINERJA DI PEMERINTAH KOTA SEMARANG MELALUI PROGRAM E-KINERJA DAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) Fahlefi, Diva Riza
JURNAL STIE SEMARANG Vol 8 No 1 (2016): VOLUME 8 NOMOR 1 EDISI FEBRUARI 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.48 KB)

Program e-kinerja dibuat untuk memotivasi para PNS untuk bekerja secara maksimal. Dengan adanya tunjangan berbasis kinerja, pemerintah berharap agar pelaksanaan kegiatan pemerintah dapat terlaksana dengan baik dan selesai sesuai dengan deadline yang direncanakan. Tidak hanya mendapatkan gaji saja, pegawai juga mendapatkan Tambahan Penghasilan Pegawai atau disingkat dengan (TPP).Tambahan Penghasilan Pegawai akan  diberikan berdasarkan pada beban kerjayang dicapai  seperti ketepatan pegawai masuk dan pulang kantor, serta kedisiplinan pegawai dalam masuk kerja, dan lain-lainnya. Harapan dari Program e-kinerja dan Tambahan Penghasilan Pegawai (TPP) adalah untuk peningkatan kinerja Pegawai Negeri Sipil di Pemerintah Kota Semarang terutama dalam melayani masyarakat.  

PENGARUH KOMPETENSI, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI POLRES KABUPATEN WONOSOBO Triasningrum, Frida Widyawati; Fahlefi, Diva Riza
JURNAL STIE SEMARANG Vol 10 No 3 (2018): VOLUME 10 NOMOR 3 EDISI OKTOBER 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Human resources are one element of the organization and have an important role in organizational activities. Therefore, human resources have to be managed in such a way that they are efficient and effective in achieving the organization's mission and goals. An organization is a system, namely a series and relationships between parts of a component that work together as a whole This research aims to analyze the influence of work competence, work discipline and work environment on the performance of employees at the Wonosobo District Police Station. This research uses three independent variables, namely work discipline competence and work environment, with one dependent variable, namely employee performance, The data within this research were collected through questionnaires and implemented to 66 police officers in Wonosobo as research samples, data testing techniques use quantitative analysis, namely, multiple linear regression analysis, determination coefficient and t test and model F test. Based on the result of data analysis, the research result  shows that: competency variables have a positive and significant influence on employee performance, work discipline also has a significant influence and the greatest influence on employee performance. Work environment variables have a positive and significant influence on employee performance.  

PENGARUH KESADARAN MERK, PERSEPSI KUALITAS, DAN LOYALITAS MERK TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE VIVO PADA ANGKASA CELL DI KABUPATEN BLORA Fahlefi, Diva RIza; Indriastuti, Ariyani
JURNAL STIE SEMARANG Vol 11 No 1 (2019): VOLUME 11 NOMOR 1 EDISI FEBRUARI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

The increasing level of competition for companies has resulted in companies competing to win consumers. The purpose of this study was to analyze the effect of brand awareness, perceived quality and brand loyalty on Mobile Vivo Purchase Decisions in Angkasa Cell Store in Blora Regency. The population in this study is all customers or consumers who used or made mobile phone purchasing decisions in Angkasa Cell Store in Blora Regency which amounts to 154 customers.  The sampling technique used was purposive sampling to obtain 63 respondents. The method of data analysis uses multiple linear regression. The results of the study show that the brand awareness variable obtains a tcount of 3.958> ttable 1.66) with a significance of 0,000 means brand awareness has a positive and significant influence on purchasing decisions. The perceived quality variable with a tcount (3.694)> t table (1.66) with a significance of 0,000 means that the perception of quality has a positive and significant influence on purchasing decisions. Brand loyalty variable with a value of tcount (3,438)> t table (1.66) with a significance of 0.001, means that brand loyalty has a positive and significant influence on purchasing decisions. In order for the consumer confidence of Vivo mobile phone in Angkasa Cell Store in Kabupaten Blora can be stronger and increase purchasing power, it is recommended to increase brand awareness through promotion.

The Competitiveness Advantage of Enterprises : A Decision Strategy Fahlefi, Diva Riza; Indriani, Farida
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.43946

In today's globalized world, trade has become increasingly complex. The dependence that grows between markets and increasing competition makes it increasingly difficult to defend a company's market position. It is increasingly difficult for companies to maintain their competitive advantage. Therefore, companies need to make a strategy for their position and build a competitive advantage (Competitive Advantage). The company must be able to make the best use of its strengths and must meet customer needs to achieve a competitive advantage that will facilitate the elimination of competition and gain large profits. SWOT analysis can be used to find the competitive advantage of a company. The method used in this study is a SWOT analysis. The result of this research shows that companies in quadrant I can implement aggressive or SO strategies. This strategy is in the form of utilizing the abilities and skills of good employees to create unique new products, improve company facilities that are in strategic places, and improve service to customers so that they are more familiar.

The Competitiveness Advantage of Enterprises : A Decision Strategy Fahlefi, Diva Riza; Indriani, Farida
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.43946

In today's globalized world, trade has become increasingly complex. The dependence that grows between markets and increasing competition makes it increasingly difficult to defend a company's market position. It is increasingly difficult for companies to maintain their competitive advantage. Therefore, companies need to make a strategy for their position and build a competitive advantage (Competitive Advantage). The company must be able to make the best use of its strengths and must meet customer needs to achieve a competitive advantage that will facilitate the elimination of competition and gain large profits. SWOT analysis can be used to find the competitive advantage of a company. The method used in this study is a SWOT analysis. The result of this research shows that companies in quadrant I can implement aggressive or SO strategies. This strategy is in the form of utilizing the abilities and skills of good employees to create unique new products, improve company facilities that are in strategic places, and improve service to customers so that they are more familiar.

THE DEVELOPMENT OF SCHOOL LIBRARIES TO ENCOURAGE THE LITERACY CULTURE OF THE YOUNGER GENERATION IN KOPENG VILLAGE, GETASAN DISTRICT, SEMARANG REGENCY Fahlefi, Diva Riza; Bowo, Prasetyo Ari
Indonesian Journal of Devotion and Empowerment Vol 3 No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i2.44681

The quality of basic education in remote areas, especially in Kopeng Village, is far from expected. This can be seen from the low participation of access to education, limited educational facilities and infrastructure, lack of educational social media, low social relations and communication, low motivation of educational participation, lack of utilization of educational resources, lack of availability of tutoring, low educational entertainment, the variety of educational games that are still very limited and the lack of increased learning with nature. This condition will also definitely give birth to a very conventional learning nuance. Departing from the empirical facts above, it is necessary to design a comprehensive program to advance basic education in Kopeng Village by developing school libraries to encourage the literacy culture of the younger generation in the village through the socialization of literacy movements for students, the establishment of smart houses to strengthen the function of regional libraries and conduct diligent reading movements for the people in the village. The role of libraries in education is very important, namely to help the implementation of education well. School libraries will be useful if it facilitates the achievement of the goals of the teaching and learning process in schools. Indications of these benefits are not only in the form of high achievement of students, but furthermore, among others, students can find, find, filter and assess information, students are accustomed to self-study, students are trained towards responsibility, students are always following the development of science and technology, and so on. Kualitas pendidikan dasar di daerah terpencil khususnya di Desa Kopeng masih jauh dari harapan. Hal ini dapat dilihat dari rendahnya partisipasi akses pendidikan, keterbatasan sarana dan prasarana edukasi, kurangnya media sosial edukasi, rendahnya hubungan sosial dan komunikasi, rendahnya motivasi partisipasi pendidikan, kurangnya pemanfaatan sumber pendidikan, belum tersedianya bimbingan belajar, rendahnya hiburan edukasi, ragam permainan edukasi yang masih sangat terbatas dan kurang adanya peningkatan belajar dengan alam. Kondisi tersebut juga pasti akan melahirkan nuansa belajar yang sangat konvensional. Berangkat dari fakta empiris di atas maka perlu untuk merancang sebuah program yang komprehensif dalam rangka memajukan pendidikan dasar di Desa Kopeng dengan melakukan pengembangan perpustakaan sekolah untuk mendorong budaya literasi generasi muda di desa tersebut melalui sosialisasi gerakan literasi untuk siswa, pembentukan rumah pintar untuk memperkuat fungsi perpustakaan daerah serta melakukan gerakan rajin membaca untuk masyarakat di desa tersebut. Peranan perpustakaan di dalam pendidikan amatlah penting, yaitu untuk membantu terselenggaranya pendidikan dengan baik. Perpustakaan sekolah akan bermanfaat apabila benar-benar memperlancar pencapaian tujuan proses belajar mengajar di sekolah. Indikasi manfaat tersebut tidak hanya berupa tingginya prestasi murid-murid, tetapi lebih jauh lagi, antara lain adalah murid-murid mampu mencari, menemukan, menyaring dan menilai informasi, murid-murid terbiasa belajar mandiri, murid-murid terlatih ke arah tanggung jawab, murid-murid selalu mengikuti perkembangan ilmu pengetahuan dan teknologi, dan sebagainya.

PENGARUH TATA LETAK, KUALITAS, HARGA, DAN KEPUASAN KONSUMEN TERHADAP ORIENTASI PASAR Diva Riza Fahlefi
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v19i1.150

Knowing factors that potentially influence consumer decisions in buying products, product design, product prices, and service forms is the proper method to understand the needs and desires of consumers that are constantly changing (Craven, 1994). This study aims to investigate the influence of layout, quality, price, and customer satisfaction on market orientation. In this study, purposive sampling with certain criteria was used to select 99 samples that involve in this study. The data were collected through interviews, documentation, and questionnaire techniques. The results show that the layout aspect can affect consumer attractiveness, quality can affect the increase of market orientation, the price can affect the increase of market orientation, customer satisfaction can affect consumer loyalty.

PENGARUH BRAND SIMILIARITY, BRAND REPUTATION, BRAND PERCEIVED QUALITY, DAN BRAND INNOVATION TERHADAP BRAND IMAGE PERMEN RELAXA DI KABUPATEN KENDAL Diva Riza Fahlefi; Ariyani Indriastuti; Jefri Heridiasyah
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.459

Brand is one of the most important things in business competition. A positive brand image can increase customer loyalty to a product, including candy. The candy industry is a very competitive industry with intense competition because there are many choices of candy brands on the market. The purpose of this research is to describe whether there is influence of brand similiarity, brand reputation, brand perceived quality and brand innovation on the brand image of Relaxa candy in Kendal Regency. The population in this study was Relaxa candy in Kendal Regency numbering 477 consumers. The sample in this study was Relaxa Candy in Kendal District. The sampling technique used is purposive sampling, which is determining the sample of all populations with certain criteria. The results of this study indicate that first, brand similiarity has a positive and significant influence on the brand image of Relaxa candy in Kendal Regency. This is indicated by the largest regression coefficient of 0.214. As for the value of tcount 2.134> table (1.66) and sign 0.003. Second, brand image also has a positive effect with a regression coefficient of 0.168. As for the value of tcount 3.259> 1.66 table and 0.002 sign. Third, brand perceived quality has a significant effect on Relaxa candy brand image with a regression coefficient of 0.205. As for the value of tcount 4.669> t table 1.66 and sign 0.000. Fourth, brand innovation has a significant influence on the brand image of Relaxa candy in Kendal Regency with a regression coefficient of 0.236. As for the value of tcount 4.378> 1.66 table and 0.000 sign. In conclusion, brand similiarity, brand reputation, brand perceived quality and brand innovation have a positive and significant effect on the brand image of Relaxa candy in Kendal Regency. This is indicated by the value of Fcount 38.382> F table 2.70 with a significance value of 0.000

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search