Articles
72 Documents
<![CDATA[THE INFULENCE OF FINANCIAL CONDITIONS AND SHARIA SUPERVISORY BOARD TOWARD CORPORATE TAXPAYER COMPLIANCE ]]>
<![CDATA[Hevi Oktiawati]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 4, No 2 (2020): SABURAI INTERNASIONAL JOURNAL OF SOCIAL SCIENCES AND DEVELOPMENT ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v4i2.1092
<![CDATA[The purpose of this research is to determine whether the financial condition and sharia supervisory board have a significant influence on the compliance of corporate taxpayers either partially or simultaneously. The samples are selected by purposive sampling method so that 9 sharia commercial bank samples are obtained. The unit of analysis in the study amounted to 45 annual reports of Islamic banks. The type of quantitative data is in the form of financial reports (annual reports) of each bank from 2014- 2018. The results of this study find that financial conditions affect the compliance of corporate taxpayers, indicated the better financial condition, the greater the profits obtained, the better the compliance of corporate taxpayers. Sharia Supervisory Board affects the compliance of corporate taxpayers, it is indicated that the better the one in supervising a bank, the better and obedient the company is in compliance with corporate taxpayers.]]>
<![CDATA[The Meaning and The Functioning of Equality Principle in Business Competition Supervisory Commission Decision of Agreement Pricing Approach Based on Market Structure ]]>
<![CDATA[Azizah Azizah]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v1i1.41
<![CDATA[The interpretation and the application of the equilibrium principle in competition law raises issues of the philosophy of law, legal theory and legal dogmatic. Based on these issues, then the legal problems, namely: 1) What is the advantages and disadvantages of market structure approach used in the decision of the KPPU to analyze the principle of balance in competition law particularly in price fixing agreement. 2) How is the market structure approach in the KPPU decision, should be developed and used to analyze the principle of balance in competition law particularly in price fixing agreement. To answer the third issue, used the theory: (1) fairness, (2) equity markets, (3) the welfare state in the context of a market economy. This research is based on paradigmatic legal normative hermeneutic approach. The study concluded: 1) The advantages of the approach in the consideration of the legal market structure.KPPU decisions, creating more justice to the parties. The disadvantages of structural analysis approach, namely: the difficulty of proof in writing, setting procedural law clash between the KPPU and the Court of the country, lack of basic legal drafting guidelines that made by the KPPU. 2) In its development, the analysis approach used the Commission's market structure can be used as direct evidence in the form of a letter and stated in Government Regulation and prioritized approach to the analysis of market structure in the KPPU decisions on the prohibition of price fixing.]]>
<![CDATA[Social Capital and Farmers’ Income in Maize (Zea mays) Production ]]>
<![CDATA[Ikawati Karim]]>;
<![CDATA[Ariady Arsal]]>;
<![CDATA[Palmarudi Mappigau]]>;
<![CDATA[Rahim Darma]]>;
<![CDATA[M. Fikri Akbar]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol, 2 No 2 (2018) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v1i1.367
<![CDATA[Social capital is an investment to get new resources in society. Weak social capital will dim the spirit of mutual cooperation, exacerbate poverty, increase unemployment, crime, and hinder any effort in improving the welfare of the population including farmers. Utilizing the potential of social capital had been able to contribute to improving income of farmers in the rural area. So that, it is important to analyze the significance of influence in social capital and farmers’ income of maize production in Jeneponto, South Sulawesi. Data were collected by structured interview through probability proportional to 120 of maize farmers as samples which were analyzed by descriptive analysis. Final resulted showed that Social capital through the dimensions of trust, social network and norms had a positive effect on farmers' income, but the effect was not significant. The dimensions of social capital owned by new farmers formed a positive attitude that supported and had not directly influenced the increase in farmers' income, especially the increase in production as the highest dimension of income generation.]]>
<![CDATA[ENTREPRENEURIAL SUCCESS FACTOR ANALYSIS OF INTERNAL INTEREST IN ENTREPRENEURSHIP ]]>
<![CDATA[Rahma Faelasofi]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v2i1.327
<![CDATA[This study aims to analyze the internal factors of entrepreneurial success in Tulungagung village. Attempts to analyze the internal factors of entrepreneurial success is to determine the influence of the variables studied are expected to provide the right advice to help boost the economy in the village of Tulungagung. The method in this study using a sampling method. This research is a quantitative study, samples were taken from existing research subject population. The data used in this study are primary data. The subjects were processed bamboo craftsman entrepreneur who produces household appliances. Techniques of data retrieval is done through questionnaires and interviews. Results from this research that there is a partial correlation of the variable motivation, experience or knowledge, as well as the personality of the interest in entrepreneurship. Simultaneously shows the correlation of the variable motivation, experience or knowledge, as well as personality, against the 47.5% interest in entrepreneurship while the rest influenced by other variables. Partial hypothesis testing showed that of the three independent variables, only variables that affect a significant personality of the interest in entrepreneurship.]]>
<![CDATA[LEGAL PROTECTION OF THE CONSUMER IN THE HOUSING SALE AND PURCHASE AGREEMENT ]]>
<![CDATA[M Lutfi]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 4, No 2 (2020): SABURAI INTERNASIONAL JOURNAL OF SOCIAL SCIENCES AND DEVELOPMENT ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v4i2.1159
<![CDATA[The type of research in this research is descriptive normative research, the approach used is, juridical normative and empirical approaches. The data used in this research comes from primary data and secondary data, and tertiary legal materials. Data collection data classification systematization of research data using qualitative descriptive data analysis. The results of research and discussion of the aspects of consumer protection in the housing sale agreement can be seen that the aspects of housing consumer protection consist of three stages, namely the pre-transaction stage, the transaction stage, and the post-transaction stage. Consumers who have suffered losses rarely report their losses to the authorities and authorities. Nerimo culture in Indonesian society. Consumers' strenuous effort to defend their rights. Law enforcement officers who are not firm. Lack of community participation. Low legal awareness of producers and consumers.]]>
<![CDATA[Increasing The Original Tax Districts: Case of Local Regulation no. 02/2012 on Wall Painting Tax in Metro Regency ]]>
<![CDATA[Yeni Ika Widayanti]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v1i2.250
<![CDATA[The development of the number of wall painting in Metro City cannot be separated from the behavior of people who tend to let it happen without seeing the consequences. The change of behavior of this society because of the tendency to have an economic motive without noticing that the wall painting made around the building of their house was actually disrupt the beauty of the surrounding environment and the urban environment in general. The enactment of regional regulation No. 02 of 2012 on local taxes there will be a tax burden per year whose value is adjusted by the extent of the wall painting. The problem is whether there is no more leakage in local tax revenue (PAD) next? It is caused of in general the attainment of PAD is not maximal due to indications of leaks in some items. A number of factions of every plenary in the DPRD, always proposed the formation of special committee of local revenue. This is based on the target and realization of local revenue (PAD) Metro city has not maximum year to year. There are indications of leaks in parking sector items, billboards, and restaurants, expected to be scaled down. At least with the information of Pansus PAD then the transparency of PAD that occurs and share the barriers that occur can be found the solution. Necessary moral awareness for the apparatus of the teachings of urban government agencies Metro the importance of moral awareness in carrying out the task, so that no more unwanted things happen such as: misuse of advertisement tax revenue, parking tax and restaurant tax, and the hotel entered the pockets of bank accounts elements of government apparatus. So that the efforts of Dispenda Metro City in raising the original revenue area can run with the maximum as expected.]]>
<![CDATA[ANALYSIS OF LEADERSHIP STYLES AND ORGANIZATIONAL CULTURE IN EFFORTS TO IMPROVE EMPLOYEE PERFORMANCE EDUCATION AND CULTURE OF PESAWARAN DISTRICT ]]>
<![CDATA[Aprianis .]]>;
<![CDATA[Yosi Yulia]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 4, No 1 (2020): SABURAI INTERNASIONAL JOURNAL OF SOCIAL SCIENCES AND DEVELOPMENT ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v4i1.722
<![CDATA[The purpose of the research in this thesis is to examine the influence of Leadership Style and Organizational Culture on employee performance in the Department of Education and Culture of Pesawaran District. This study uses a survey research method with 65 respondents. This analysis uses qualitative analysis and data processing using the SPSS program. The results showed that the Leadership Style had a positive effect on employee performance with the effect of a contribution of 69.4%. Furthermore, Organizational Culture also has a positive influence on employee performance with a contribution of 68.3%. The regression test shows that there is a positive influence between Leadership Style and Organizational Culture on employee performance. The magnitude of the influence of the two variables X1 and X2 on Y is 78.9%, the remaining 21.]]>
<![CDATA[PROTECTION AND LAW ENFORCEMENT OF VICTIMS OF ACCOUNTING AND BANKING CRIMES ]]>
<![CDATA[Herman Fikri]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v1i1.36
<![CDATA[This paper will discuss main causes and precaution of banking and accounting crimes that can be minimized by public accountant. The Public Accountants have a very important role, especially in improving the quality and credibility of information relating to financial or financial statements of a particular entity. In the Regulation No. 5 of 2011 it is quite clear that the profession of Public Accountants has a big role in supporting a healthy and efficient national economy and improving the transparency and quality of information in the field of finance, particularly for the interests of Banking and society. Frequently the occurrence of banking and accounting scandals as political and business scandals that come with the disclosure of the bad behavior of the of public company executives. These crimes typically involve complex methods of misusing or misleading funds, exaggerating incomes, minimizing costs, exaggerating the corporate asset value or reducing the liabilities in the reporting, sometimes they also collaborate with officials in other companies or in their affiliates. If it refers to the notion of banking and accounting scandals mentioned above, banking and accounting crimes tend to be closer to the term of fraudulent statement (fraud regarding the presentation of financial statements) for the sake of interest. Therefore, The emergence of Public Accountant services need to increase, specifically the quality of financial information which is used as one of the considerations in decision making in particular in giving credit to customers (debtors). Thus, Public Accountants need to continually improve the competence and professionalism in order to meet the needs of service users and carry public trust.]]>
<![CDATA[ALLIGNMENT STRATEGIC MODEL AND CHANGE MANAJEMEN IN HIGHER EDUCATION BASED ON ELECTRONIC SYSTEM (Studycase Private Colleges In Indonesia) ]]>
<![CDATA[Anuar Sanusi]]>;
<![CDATA[Linda Septarina]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v2i1.332
<![CDATA[The change management in higher education governance is able to adapt into a global change of businesses and sustainable technologies. This study aims to assess the empowerment profile-based on the change management governance quality. This research uses quantitative method to collecting data and documentation by triangulation technique to determine the main factors of quality policy, mechanism of reference preparation theory to fit theoretical reference and quality guarantee. The results show that there are changes of quality based on the governance management because of the main factor or the quality target indicators.Hopely this research can give theorytical and practice contribution,and to examine the previous theory about change management, strategic relevancy and empowerment model through higher education performance improvement to reach excellent competitive of higer education. On the other hand,practically this research can measure how far the model can increase alligment strategic in improving empowerment of higher education by utilizing of using information system resources.]]>
<![CDATA[THE EFFECT OF COMMUNICATION AND WORK DISCIPLINE ON PERFORMANCE OF EMPLOYEES OF THE REGIONAL DEVELOPMENT PLANNING AGENCY (BAPPEDA) OF WAY KANAN DISTRICT ]]>
<![CDATA[Dharmawan .]]>;
<![CDATA[Yosi Yulia]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 5, No 1 (2021): SABURAI INTERNASIONAL JOURNAL OF SOCIAL SCIENCES AND DEVELOPMENT ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24967/saburaiijssd.v5i1.1320
<![CDATA[The purpose of this study is to determine the effect of communication on employee performance and the effect of work discipline on employees and want to know the effect of communication and work discipline together on the performance of the Regional Development Planning Agency of Way Kanan Regency. The data collection technique was carried out by distributing questionnaires/questionnaires to 35 respondents using the SPSS program. The study results show the following: that Communication (X1) affects the performance of employees of the Regional Development Planning Agency of Way Kanan Regency by 82.20% while Work Discipline (X2) affects employee performance by 84.30%. Furthermore, Communication (X1) and Work Discipline (X2) together affect the Performance of the Regional Development Planning Agency of Way Kanan Regency employees by 86.90%.]]>
