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Kab. jember,
Jawa timur
INDONESIA
JURNAL RELASI STIE MANDALA JEMBER
Published by Sekolah Tinggi Ilmu Ekonomi Mandala Jember
ISSN : -     EISSN : -     DOI : -
Core Subject : Science,
Earth & Planetary Sciences
Arjuna Subject : -
Articles 13 Documents
 1   2 
Search results for , issue "Vol 18 No 2 (2022)" : 13 Documents clear
Dua Sisi Perilaku Kepatuhan Wajib Pajak Dalam Bisnis E-Commerce I Gusti Agung Ayu Surya Andanari; Gede Sri Darma
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.591

Abstract

This research aiming to perceive how the transparency of e-commerce business owner as a tax payer toward the goverment regulation, knowing the factors that support and hinder the compliance of e-commerce business actors in reporting their income taxes and the impacts generated by the lack transparency of tax payer (e-commerce business owner). Theory that is used in this research is a Compliance Theory from Taylor. This research is using a descriptive qualitative method. Data collection is done by observation nonpartitipative, deep interviews and documentation study. The results of this study indicate that there are still many e-commerce business actors in Denpasar City who do not comply with the policies that have been made by the government. The factors that hinder e-commerce business actors from reporting their income taxes include information, rewards, and environmental factors. Meanwhile, the factors that support taxpayer compliance in reporting their income tax are information, coercion, and ideology factors. The impact of the lack of taxpayer compliance (e-commerce business actors), including the impact on state finances, namely a decrease in income, especially for regional budget revenues from taxes, and of course this also has an impact on the e-commerce business itself in the form of account blocking. and imposition of fines. Keywords: Compliance, Tax, E-Commerce, Bali.
PERAN PEMERINTAH DALAM MENGIDENTIFIKASI KOMUDITAS USAHA KECIL YANG POTENSIAL SEBAGAI PENYANGGA TAMAN NASIONAL WIASATA TANJUNG PUTING DI DESA SUNGAI SEKOYER, KECAMATAN KUMAI, KABUPATEN KOTAWARINGIN BARAT, PROVINSI KALIMANTAN TENGAH Hasaruddin Hasaruddin; Rohmelawati Rohmelawati
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.592

Abstract

Sekonyer Village is the closest to the Tanjung Puting tourist destination. Tens of thousands of foreign tourists visit Camp Leakey, where people from around the world see orangutans. Second, the village of Sungai Sekonyer has been in ruins for the past ten years. Destroyed because it is no longer a comfortable and safe habitat for all kinds of fish. Third, Sekonyer Village is surrounded by several large oil palm plantation companies. an important policy. to encourage the growth of regional economic activities, especially Tanjung Sekonyer Village. need to identify opportunities more efficiently. The results of the study show that the Financial Management Function does not understand well the problems of capital management, implementation in the production function and the procurement function. This is necessary especially to ensure the availability of raw materials so that the production process remains sustainable. The implementation of procurement is still low between 30.7% with an average of 36.1% for all small entrepreneurs. the small business personnel function in the financial/capital management function ranged from 34.4% to trading with an average of 58.7% for all small entrepreneurs. This fairly large number shows that the implementation of the personnel function is quite good, but its implementation is still low. Implementation of administrative functions, ranging from 16.9% to 58% This number is quite large, especially for trading entrepreneurs who have implemented more than 50% of the business development functions of more than 50% of existing small entrepreneurs. the results of tabulation of managerial identification data per economic sector show that the percentage of managerial application is very diverse. The various percentages of implementing managerial aspects show that there are differences in managerial abilities that vary greatly between small entrepreneurs, it can be seen that on average they have the highest percentage (47.0%) in implementing all managerial aspects, and the lowest is (33.0). %). Keywords: sekonyer. Potential small business
ANALYSIS OF FINANCING EFFECTIVENESS IN SHARIA COOPERATIVES BMT BINA TANJUNG IN JEMBER Bagus Qomaruzzaman Ratu Edi; Karim Budiono; Musaiyadi Musaiyadi
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.603

Abstract

According to the Decree of the Minister (Kepmen) of Cooperatives and UKM of the Republic of Indonesia Number 91 of 2004 Sharia Financial Services Cooperatives (KJKS) are cooperatives whose business activities are engaged in financing, investment, and savings according to the pattern of profit sharing (sharia). In carrying out its function as a property development house, the BMT Bina Tanjung Sharia Cooperative encourages saving activities and supports the financing of economic activities. The objectives of this study are (1) to determine the effectiveness of sharia financing that has been carried out by the BMT Bina Tanjung Sharia Cooperative in Jember; (2) Knowing the Net Performing Loan (NPL) financing of Sharia Cooperative BMT Bina Tanjung in Jember. This study uses the analysis of Financing Effectiveness and Net Performing Loan Ratio (NPL). By using the purpose sample technique with 30 selected customer respondents, the results include; (a) The effectiveness of financing distribution at the BMT Bina Tanjung Sharia Cooperative in Jember resulted in an average disbursement of financing to customers in the January 2021 to December 2021 range of 105.5%. This means that if the achievement results are more than 100%, then the financing of the BMT Bina Tanjung Sharia Cooperative in Jember is in the Very Effective category, (b) The Net Performing Loan (NPL) calculation shows that the NPL ratio of financing in the BMT Bina Tanjung Jember Sharia Cooperative is above the Bank's ideal number. Indonesia is 5%, which is 7.3%, meaning that there are more bad loans than current loans.

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