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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DAN DANA TRANSFER TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL 区域总收入(PAD)的影响,以及资本预算分配的转移资金
Pub Date : 2020-12-18 DOI: 10.24123/jbt.v4i2.2848
A. Siagian
This study aimed to test the effect of Own Source Revenue and Fiscal Balance Transfer on Capital Expenditure Budget Allocation on Provincial Government on D.I Yogyakarta on 2012 to 2018 based on Statistic Indonesian (BPS).This research uses descriptive quantitative approach, which is measure using multiple linear regression based method use SPSS 24.0. The population of this study is the district / city in the D.I Yogyakarta in 2012 to 2018. The sample is determined based on the census method which is taking a sample of the total population that is as many as 35 samples. The data used in this study are secondary data, that colleted on official website www.djpk.kemenkeu.go.id. The analytical methods used are descriptive analysis, analysis of classic assumption and multiple linear regression analysis with level of significance is 5%. Hypothesis testing is using regression partial test (t-Test) and the coefficient of determination test (R²).This result is Own Source Revenue and Fiscal Balance Transfer had a positive significant affect to Capital Expenditure Budget Allocation. This research is conducted 65,9% of factors influencing Capital Expenditure Budget Allocation. Future research may use others independent variable.
本研究旨在基于印尼统计局(BPS),检验2012 - 2018年日惹省政府自有来源收入和财政平衡转移对资本支出预算分配的影响。本研究采用描述性定量方法,即使用SPSS 24.0基于多元线性回归的方法进行测量。本研究的人口是2012年至2018年日惹省的地区/城市。样本是根据人口普查方法确定的,即从总人口中抽取多达35个样本。本研究使用的数据为二手数据,收集于官方网站www.djpk.kemenkeu.go.id。分析方法采用描述性分析、经典假设分析和多元线性回归分析,显著性水平为5%。假设检验采用回归偏检验(t-Test)和决定系数检验(R²)。本源收入和财政收支转移对资本性支出预算分配有显著的正向影响。本研究对影响资本支出预算分配的因素进行了65.9%的研究。未来的研究可能会使用其他自变量。
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引用次数: 1
PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI 企业增长、企业规模、税收规划与良好的公司治理进行缩减
Pub Date : 2020-12-18 DOI: 10.24123/jbt.v4i2.2924
G. Febriyanti
The implementation of Good Corporate Governance (GCG) will encourage business people to carry out business practices that prioritize the going concern of the company, the interests of stakeholders, and avoid ways of gaining instant profits that are detrimental to others so as to create fair competition and a conducive business climate. Good Corporate Governance (GCG) implemented by companies in Indonesia is very important to support economic growth and stability. Research on earnings management has been carried out both overseas and domestically. But it was found that there was a research gap in previous studies. This research was conducted because of the gap research phenomenon from previous studies. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018 with a sample of 57 companies. The results showed that company growth and company size did not have a significant effect on earnings management. While tax planning has a significant influence on earnings management. This research shows that Good Corporate Governance does not moderate the relationship between company size and earnings management. Good Corporate Governance also does not moderate the relationship between tax planning and earnings management.
实施良好的企业管治,会鼓励商界人士以公司的持续经营、利益相关者的利益为重,避免以损人利己的方式谋取暴利,从而创造公平竞争和有利的营商环境。印尼公司实施良好的公司治理(GCG)对支持经济增长和稳定非常重要。国内外都对盈余管理进行了研究。但发现在以往的研究中存在研究空白。本研究是针对以往研究中存在的差距研究现象而进行的。本研究的对象是2015-2018年在印尼证券交易所上市的制造业公司,样本为57家公司。结果表明,公司成长性和公司规模对盈余管理没有显著影响。而税收筹划对盈余管理有显著的影响。本研究表明,良好的公司治理并没有调节公司规模与盈余管理之间的关系。良好的公司治理也不会调节税收筹划和盈余管理之间的关系。
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引用次数: 5
PROGRAM WISATA BERSIH MELALUI PEMBERIAN REWARD DALAM MENINGKATKAN DAYA TARIK WISATAWAN DI BANYUWANGI 通过奖励计划来清洁旅游,增加板鱼王的吸引力
Pub Date : 2020-12-18 DOI: 10.24123/JBT.V4I2.2481
Nadiya Lifa Ningrum, Saiful Rohman
 Tourism is the leading sector in Banyuwangi, but the increasing number of tourists who is visiting Banyuwangi will causes more and more volumes of waste. Bangsring Underwater is a top destination Banyuwangi that is Frequently visited by tourists.  The purpose of this study is to find outthe solutionswhich related to waste problems in order to Minimized the impact and supporting factors and obstacles in the implementation of waste management programs in Bangsring Underwater tourism.The  method  in  this  study was  qualitative  method. The result of this study is lean tourism programs that Is realized by the movement for not leaving garbage on tourism place. This program is carried out by providing garbage bags from totebags as trash that cangenerated from every tourist activity during their visit. Garbage in the totebag is obtained from the packaging of food and beverage waste carried by tourists when traveling and garbage around them. When tourists left,. The totebag which is containing garbage must be returned to manager at the exit door. If they do that kind of thing, they will be rewarded This is an advantage in the program carried out by researchers. Reward in the clean travel program is an award for  who has been following the rules which determined by tourism manager. The supporting factors in this program are come form management of bangsring underwater banyuwangi also departement of culture and tourism and the banyuwangi environment agency. While the inhibition is on formation of a hygiene monitoring team in Bangsring Underwater.
旅游业是Banyuwangi的主导产业,但是越来越多的游客来Banyuwangi旅游将导致越来越多的垃圾。海泉是Banyuwangi的顶级目的地,是游客经常访问的地方。本研究的目的是找出与废弃物相关的解决方案,以减少废弃物管理计划在邦斯泉水下旅游中实施的影响、支持因素和障碍。本研究采用定性方法。本研究的结果是精益旅游计划,这是通过在旅游场所不留下垃圾的运动来实现的。这个项目是通过提供手提袋中的垃圾袋作为游客在参观期间每次旅游活动产生的垃圾来实施的。手提袋内的垃圾来源于游客旅游时携带的食品、饮料废弃物的包装以及周围的垃圾。当游客离开时,……装有垃圾的手提袋必须在出口处交还给管理员。如果他们这样做,他们就会得到奖励,这是研究人员开展的项目的一个优势。清洁旅游计划的奖励是对遵守旅游经理制定的规则的人的奖励。本项目的支持因素来自海泉水下班鱼王吉管理部门、文化旅游部和班鱼王吉环境局。而抑制是在邦斯泉水下组建卫生监测小组。
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引用次数: 2
PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK 对PT. PRIMARINDO asian INFRASTRUCTURE TBK的盈利能力和权益的影响
Pub Date : 2020-12-18 DOI: 10.24123/jbt.v4i2.2830
Safira Nurlita, Aliah Pratiwi
This study aims to determine the effect of liabilities and equity on profitability. Indicators to measure profitability use Return on Equity (ROE), while liabilities use the ratio of short-term debt to equity (STDE) and shareholder equity using the ratio of prorietary ratio  (PR). this research was conducted at PT. Primarindo Asia infrastructure, tbk. This type of research is associative research. The sampling technique used is a non probability sampling technique that is purposive sampling, with the sample used is for 8 years. The analysis technique used in this study is the classic assumption test and multiple regression analysis. Based on the results of the regression analysis shows short-term liabilities, and capital alone has no influence on profitability either partially or simultaneously.
本研究旨在确定负债和权益对盈利能力的影响。衡量盈利能力的指标使用净资产收益率(ROE),而负债使用短期债务与权益的比率(STDE),股东权益使用专有比率(PR)。这项研究是在PT. priindo Asia infrastructure, tbk进行的。这种类型的研究是联想研究。所采用的抽样技术为非概率抽样技术,即有目的抽样,样本使用时间为8年。本研究采用的分析方法是经典假设检验和多元回归分析。根据回归分析的结果表明,短期负债和资本单独对盈利能力没有部分或同时的影响。
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引用次数: 3
ANALISA KUALITAS PELAYANAN PASIEN DI IGD RUMAH SAKIT GIGI DAN MULUT “X” SURABAYA 分析泗水牙科和口腔X医院患者的护理质量
Pub Date : 2020-12-18 DOI: 10.24123/JBT.V4I2.2896
N. Kartika, Reny Natasya
Although service industries are invisible compared to manufacture, the global economy becomes more service oriented. The main characteristic of service feature is their production and sales occur simultaneously. It is quite difficult to measure service performance. However, the service quality of hospital service is considered to be an important topic of service management. IGD Dental and Medical service “X” in Surabaya is one of the hospital which provides Dental and Oral health in particular. This paper aims to identify the importance and performance of “X” Dental and Oral hospital which two methods (SERVQUAL and IPA) are able to explain significant amount of service quality.At the same time, the service quality factors of IPA model had more comprehensive consideration in comparison to SERVQUAL. SERVQUAL has five dimensions named Tangible, Reliability, Responsiveness, Assurance, and Emphaty . The research involving 70 participants. and the result is several dimensions of Importance Performance Analysis were proposed to improve service quality.Performance Analysis is important to improve the quality of services, such as by providing more complete and sophisticated medical facilities and equipment.
虽然与制造业相比,服务业是无形的,但全球经济变得更加以服务为导向。服务特征的主要特征是生产与销售同时发生。衡量服务绩效是相当困难的。然而,医院服务质量被认为是服务管理的一个重要课题。泗水的IGD牙科和医疗服务" X "是特别提供牙科和口腔保健的医院之一。本文旨在确定“X”牙科和口腔医院的重要性和绩效,其中两种方法(SERVQUAL和IPA)能够解释大量的服务质量。同时,相对于SERVQUAL, IPA模型对服务质量因素的考虑更为全面。SERVQUAL有五个维度:有形、可靠、响应、保证和强调。这项研究涉及70名参与者。并提出了重要性绩效分析的几个维度,以提高服务质量。绩效分析对于提高服务质量非常重要,例如提供更完整和先进的医疗设施和设备。
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引用次数: 1
PAPERLESS OFFICE SEBUAH KEBUTUHAN KANTOR MASA DEPAN DI INDONESIA 未来印尼办公室需要无纸化办公室
Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1986
Barnad Barnad
The development of computer technology and information and communication technology has entered all aspects of life both personally and business institutions such as offices. Work behavior patterns that still apply traditional offices with modern office equipment only produce work effectiveness, but have not produced work efficiency. In this paper, we will describe the results of traditional work behavior patterns, especially the use of wasteful paper, and how to make the most of information technology that has been owned to change traditional behavior patterns into modern ones which will result in a maximum reduction in paper use. Thus the achievement of work productivity is not only in the form of work effectiveness, but work efficiency can be achieved by applying modern work behavior. This change in work behavior indirectly plays a role in helping to improve the environment, because each sheet of paper used is the result of logging as the main ingredient. The application of modern work behavior patterns will have a significant impact if carried out jointly and thoroughly at each office.
计算机技术和信息通信技术的发展已经进入了个人生活和办公室等商业机构的各个方面。使用现代办公设备的传统办公室的工作行为模式只产生了工作效率,而没有产生工作效率。在本文中,我们将描述传统工作行为模式的结果,特别是浪费纸张的使用,以及如何充分利用已拥有的信息技术将传统行为模式转变为现代行为模式,从而最大限度地减少纸张的使用。因此,工作生产力的实现不仅仅是以工作效能的形式,而是通过运用现代工作行为来实现工作效率。这种工作行为的改变间接地有助于改善环境,因为所使用的每张纸都是以伐木为主要成分的结果。现代工作行为模式的应用,如果在每个办公室共同和彻底地进行,将产生重大影响。
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引用次数: 3
ANALISIS FAKTOR YANG MEMENGARUHI MINAT TOKO MENGGUNAKAN E-MARKET PLACE BUILDING MATERIAL UNTUK PENJUALAN BERBASIS APLIKASI 分析影响商店兴趣的因素,使用e -市场大楼材料进行基于应用的销售
Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1983
A. Wardhana, Mirza May Jayanti, Ilmanza Restuadi Kurniawan
This research has the basic purpose of finding the impact of Building Material Store Characteristics, Environmental Competitiveness and Promotion or support from Decision Maker to the interest/willingness of using E-Marketplace Building Material Semen Indonesia that defined as purchase intention in partially This research is a quantitative research. Data collection techniques used in this study is a questionnaire method with a likert scale of 1-7. The data analysis used is descriptive statistical data analysis method and to know what factors influence the interest/willingness of Store Owner in using E-Marketplace Building Material Semen Indonesia used multiple linear regression analysis. The results of this study indicate that the Building Material Store Characteristics, Environmental Competitiveness and Support from Decision Maker influence the interest/willingness of using E-Marketplace Building Material PT. Semen Indonesia that defined as purchase intention partially.
本研究的基本目的是寻找建材商店特征、环境竞争力和决策者的促进或支持对使用电子市场建材的兴趣/意愿(部分定义为购买意愿)的影响。本研究是一项定量研究。本研究使用的数据收集技术是问卷调查法,李克特量表为1-7。数据分析采用描述性统计数据分析方法,并使用多元线性回归分析来了解影响店主使用电子市场建材公司意愿的因素。本研究结果显示,建材商店特色、环境竞争力和决策者支持对印尼建材电子市场的兴趣/意愿有部分影响。
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引用次数: 1
ANALISIS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PERATURAN MENTERI KEUANGAN NOMOR 215/PMK.03/2018 分析2018年23年的政府法规执行和2018年3月3日的财政部长法规
Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1988
R. Soerjatno, Levi Martantina
Tax is one of the country income sources to develop a nation in achieving general welfare. Fundamentally, all implementation rules of the Taxation Law are for convenience for taxpayers, because with such convenience it is expected that tax compliance will continue to increase. Likewise, the enactment of Government Regulation Number 23 of 2018 in addition to lightening of the tax burden relief for taxpayers because previously with Government Regulation Number 46 of 2013 it was stipulated that the tax rate was 1%, but in mid2018 Government Regulation number 46 was revoked and replaced with Regulation Government number 23 of 2018 concerning income tax on income from business received or obtained by taxpayers who have certain gross circulation which sets a tax rate of 0.5%, so there is a tax relief in the form of a reduction in the tax rate of 0.5%. In Government Regulation of 2018 number 23, it is also stipulated that Taxpayers may choose not to count using Government Regulation of 2018number 23, but apply the Article 25 paragraph (7) of the Income Tax Law which we briefly call General Income Tax. Regarding the calculation of general income tax, it has been set in the Minister of Finance Regulation Number 215 / PMK.03 / 2018 which will take effect on December 1, 2018. Based on the discussion of the Minister of Finance Regulation Number 99 / PMK.03 / 2018 as the implementation rule of Government Regulation Number 23 of 2018, which the installment calculation of Income Tax Article 25 refers to Minister of Finance Regulation number 215 / PMK.03 / 2018 can be concluded that if the taxpayer choose to calculate the tax using Income Tax at the rate of Article 17 of the Income Tax Law, or has passed a certain gross circulation amount (Rp.4,800,000,000.00), or has passed a certain period of time required in Government Regulation number 23 of 2018, then The installment of Article 25 income tax in one tax year is NIL.  
税收是国家发展中实现全民福利的收入来源之一。从根本上说,税法的实施细则都是为了方便纳税人,因为有了这样的方便,税收合规性有望继续提高。同样,2018年第23号政府规章的颁布除了减轻纳税人的税收负担外,因为之前2013年第46号政府规章规定税率为1%,但在2018年年中,第46号政府法规被撤销,并被2018年第23号政府法规所取代,该法规涉及对具有一定总流通量的纳税人收到或获得的业务收入征收所得税,税率为0.5%,因此以税率降低0.5%的形式进行税收减免。在2018年第23号政府规章中,也规定纳税人可以选择不使用2018年第23号政府规章进行计算,但适用所得税法第25条第(7)款,我们简称为一般所得税。关于一般所得税的计算,已在财政部长第215 / PMK.03 / 2018号条例中规定,该条例将于2018年12月1日生效。基于财政部长监管的讨论作品99号/ PMK.03 / 2018作为政府监管的实施规则2018年23号的分期付款计算所得税第二十五条指的是财政部长监管215号/ PMK.03 / 2018可以得出结论,如果纳税人选择计算的速度使用所得税税收所得税法的第十七条,或通过一定的总循环量(Rp.4,800,000,000.00),或已超过2018年政府法规第23号规定的一定时间,则在一个纳税年度内分期缴纳第25条所得税为零。
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引用次数: 0
PENGUATAN EKONOMI KELUARGA, MELALUI TABUNGAN SAMPAH DI KELURAHAN JUNGCANGCANG KECAMATAN PAMEKASAN, KAB. PAMEKASAN
Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1987
Akh. Fawaid, M. Holis, Ahmad Rajaul Masrur
Sampah selalu identik dengan hal-hal yang kotor, menjijikkan dan mendatangkan penyakit. Tetapi, jika sampah dikelola dengan baik, maka akan menghasilkan keuntungan besar. Keuntungan yang dimaksud ialah, dampak yang ditimbulkan atas pengelolaan sampah. Dalam penelitian ini, peneliti ingin mengetahui dampak pengelolaan sampah, pada penguatan ekonomi keluarga. Metode yang digunakan dalam penelitian ini, ialah metode penelitian diskriptif kualitatif, melalui pendekatan fenomenologi. Sasaranya, ialah masyarakat Kampung Laok Songai RT 02 RW 04, Kelurahan Juncancang, Kecamatan Pamekasan, Kabupaten Pamekasan. Teknik pengumpulan datanya dilakukan dengan cara wawancara mendalam, observasi dan dokumentasi. Manfaat penelitian ini, yakni meningkatkan kesadaran masyarakat akan mencintailingkungan bersih, serta mampu memberikan keuntungan dari tabungan sampah, untuk membantu meningkatkan penguatan ekonomi keluarga.  
垃圾总是等同于肮脏、恶心和疾病。然而,如果垃圾处理得当,它将产生巨大的回报。这意味着废物管理所带来的影响。在这项研究中,研究人员想知道废物管理对改善家庭经济的影响。本研究采用的方法是通过现象学的方法,定性分解研究。Sasaranya, Laok Songai RT 02 RW 04村,juncancu, pamejene街道,pamehiro regency。数据收集技术是通过深入采访、观察和记录来完成的。这项研究的好处是,它提高了人们对清洁环境的认识,并提供了从垃圾储蓄中获得的好处,以帮助改善家庭经济。
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引用次数: 0
ENCOURAGING EMPLOYEE’S INTRAPRENEURSHIP HABIT TO REDUCE CORRUPTION 鼓励员工的内部创业习惯,减少腐败
Pub Date : 2019-06-29 DOI: 10.24123/JBT.V3I01.1979
S. Wahyudi
Indonesia recently ranked 96th for corruption index from 180 countries, means that still a lot of effort needed to reduce the number. The Imposing of laws for those who commit corruption and bribery have been implemented. Moreover, Government and Schools though people and student how to prevent it. Corruption becomes the main topic in everyday news. This paper tries to propose another action in order to reduce it namely Intrapreneurship. Intrapreneurship is similar to entrepreneurship, the first term refer to employees develops new business ideas for their companies within the company. On the other hand, Entrepreneurships defines as someone who starts up a new business with creativity to gain profit for better living using their own resources. This paper with design thinking method aims to find out some strategies how company could implement this program and at the end could reduce corruption.
印尼最近在180个国家的腐败指数中排名第96位,这意味着要减少腐败的数量还有很多工作要做。对腐败和贿赂行为的法律制裁已经实施。此外,政府和学校教导人们和学生如何预防它。腐败成为日常新闻的主要话题。本文试图提出另一种措施来减少这种现象,即内部创业。内部创业类似于企业家精神,第一个术语是指员工在公司内部为他们的公司开发新的商业想法。另一方面,企业家精神被定义为利用自己的资源,以创造性的方式开展新业务,以获得利润,过上更好的生活。本文运用设计思维的方法,旨在找出公司如何实施这一计划,并最终减少腐败的策略。
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引用次数: 0
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