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Perlakuan Akuntansi Pajak Pertambahan Nilai pada PT. Tiran Makassar 增加税收对PT. Makassar暴君的评估
Pub Date : 2021-06-01 DOI: 10.36665/jusie.v6i01.416
Amrizal Salida, Imran Nawir
This research aims to determine the suitability of value-added tax accounting actors at PT. Tiran Makassar with accounting treatment according to the VAT Law Number 42 of 2009, this type of research uses quantitative and qualitative data using comparative hypothesis and descriptive methods. Sources of data in this study are primary data consisting of interviews with PT. Tiran Makassar and secondary data in the form of documents from the company, namely, purchasing and sales data, profile, history, and company structure. This study focuses on value-added tax which focuses on purchasing and sales data of PT. Tiran Makassar, The results showed that the comparison of value-added tax accounting treatment at PT. Tiran Makassar and according to the Taxation Law Number 42 of 2009 concerning VAT have not complied with the applicable laws and regulations, where PT. Tiran Makassar in the acquisition of taxable goods (BKP) or taxable services (JKP) whose input tax is collected by the issuance of tax assessments. PT. Tiran Makassar only pays value-added tax (VAT) payable on the acquisition or utilization of taxable goods or taxable services after the issuance of a tax assessment.
本研究旨在根据2009年第42号增值税法确定蒂朗望加锡公司增值税会计行为者的适用性,这种类型的研究使用定量和定性数据,采用比较假设和描述性方法。本研究的数据来源主要是对PT. Tiran Makassar的访谈,次要数据是公司的文件形式,即采购和销售数据、简介、历史和公司结构。本研究以地朗望加锡股份有限公司的购销数据为研究对象,研究结果表明,地朗望加锡股份有限公司的增值税会计处理与2009年第42号税法关于增值税的规定不符合适用的法律法规,其中地朗望加锡股份有限公司在取得应税货物(BKP)或应税服务(JKP)时,进项税是通过发放税收评估来征收的。天朗望加锡公司只支付增值税(VAT),在获得或使用应税货物或应税服务后,发出税务评估。
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引用次数: 0
Pemanfaatan Perpustakaan sebagai Sumber Belajar oleh Mahasiswa Program Studi Pendidikan Ekonomi 利用图书馆作为经济教育学习计划学生的学习资源
Pub Date : 2021-06-01 DOI: 10.36665/jusie.v6i01.413
Fajri Basyirun, M. Ilyas
This research aims to determine the activities of students of the Economic Education Study Program in utilizing of the Mahaputra Muhammad Yamin University library as a learning resource, obtaining information and analyzing what information materials can be obtained from the Mahaputra Muhammad Yamin University library, and obtaining information regarding the obstacles faced by students in utilizing the library at Mahaputra Muhammad Yamin University as a learning resource. This research is a qualitative research in which the research data is obtained through interviews. Data analysis techniques include data collection, data reduction, data presentation and drawing conclusions. The results of the study found that students have used the library as a learning resource by borrowing reference books, doing group study, and utilizing the available internet wifi. The information obtained in the library is in the form of reference books for lecture assignments and the preparation of final assignments, then also available novels, magazines, story books and student final assignments. The constraints found in utilizing the library are still the lack of availability of references that are sought both in terms of collection and quantity and there are also no results of research and community service produced by lecturers at the Mahaputra Muhammad Yamin University library.
本研究旨在确定经济教育研究项目的学生在利用马哈普特拉·穆罕默德·亚明大学图书馆作为学习资源时的活动,获取信息并分析从马哈普特拉·穆罕默德·亚明大学图书馆可以获得哪些信息材料,以及获取关于学生在利用马哈普特拉·穆罕默德·亚明大学图书馆作为学习资源时面临的障碍的信息。本研究是一个定性研究,研究数据是通过访谈获得的。数据分析技术包括数据收集、数据简化、数据呈现和得出结论。研究结果发现,学生通过借阅参考书、小组学习和利用可用的互联网wifi,将图书馆作为学习资源。在图书馆中获得的信息以讲座作业和期末作业准备的参考书的形式存在,然后还有小说,杂志,故事书和学生期末作业。在利用图书馆方面发现的制约因素仍然是,在收集和数量方面仍然缺乏可获得的参考资料,而且马哈普特拉穆罕默德亚明大学图书馆的讲师也没有研究和社区服务的结果。
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引用次数: 0
Peran Manajemen Sumber Daya Manusia dalam Organisasi 人力资源管理在组织中的作用
Pub Date : 2021-06-01 DOI: 10.36665/jusie.v6i01.414
Hendri Irawan
Writing aims to measure human resource management in organizations. The method uses the literature review method (library research). From the discussion it can be ignored that human resource management is human resources. Of the total resources available in the organization, human resources are very important and very determining. All potential possessed by human resources is very influential on the organization in achieving its goals.
写作的目的是衡量组织的人力资源管理。方法采用文献研究法(图书馆研究法)。从讨论中可以忽略,人力资源管理就是人力资源。在组织中可用的全部资源中,人力资源是非常重要的,也是非常具有决定性的。人力资源所拥有的所有潜力对组织实现其目标都有很大的影响。
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引用次数: 4
Analisa Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian Kartu Tri 分析产品质量和推广对购买三卡决定的影响
Pub Date : 2020-12-27 DOI: 10.36665/jusie.v5i02.368
Adilla Juita Siska, Evan Jonea
The purpose of this research was to determine The Effect of Product Quality and Promotion to Decision Purchase The Tri Card. This research is a quantitative research using descriptive methods. Data sources used are data Primary and data Secondary. Data collection techniques in this study using a questionnaire. The study population were the student of STIE HAS Bukittinggi department of management reguler morning, afternoon, and Saturday Sunday year 2016, 2017, and 2018 and the sample will be taken as many as 74 people who took the technique sampling based on the slovin formula. The data analysis method used is instrument test namely a Test Validity and test Reliability, Test of Regression Model and Descriptive Variable Analysis (TCR). Data were analyzed using logistic binary regression. The results showed (1) The product positively affects and significance to decision purchase the Tri card. (2) Promotion positively affect and significance to decision purchase the Tri card.
本研究的目的是确定产品质量和促销对购买三卡决策的影响。本研究采用描述性方法进行定量研究。使用的数据源是数据主数据源和数据辅助数据源。本研究采用问卷调查法收集数据。研究人群为2016年、2017年、2018年的每天上午、下午、周六、周日的复旦大学武吉亭吉管理学院的学生,样本将抽取74人,采用基于slovin公式的技术抽样。使用的数据分析方法是工具检验,即检验效度和检验信度,回归模型检验和描述性变量分析(TCR)。数据采用logistic二元回归分析。结果表明:(1)产品对三卡购买决策有正向影响和显著性。(2)促销对购买三合一卡的决策有正向影响和意义。
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引用次数: 0
Analisis Regulasi Sukuk oleh Otoritas Jasa Keuangan dalam Peningkatan Berinvestasi di Pasar Modal Indonesia 金融服务机构对增加投资印尼资本市场的低头调节分析
Pub Date : 2020-12-27 DOI: 10.36665/jusie.v5i02.353
Nasfi Nasfi, Sandra Dewi
The purpose of writing is to determine the regulations of the Financial Services Authority (OJK) on issuers that invest and an increase in the number of issuers investing in the capital market each period, whether it has increased or decreased. The research method is field research (field research) using a qualitative approach, which is to try to describe and explain and collect detailed information using data collection procedures during the case occurred. The data collection technique used is by interviewing and using secondary data found on the website of the Financial Services Authority (OJK). The results of the study, it can be concluded that the Regulation from the Financial Services Authority (OJK) is to ensure the safety of investors in investing, and the number of issuers investing is still experiencing a decline, this is because the role of the Financial Services Authority (OJK) office does not only focus on supervision and regulation of the service industry. finance but also carry out the function of education and protection of financial consumers, such as the rampant illegal investment offers that are quite unsettling to the public.
写作的目的是确定金融服务管理局(OJK)对投资于资本市场的发行人的规定,以及每个时期投资于资本市场的发行人数量的增加,无论是增加还是减少。研究方法是采用定性方法进行实地调查(field research),即试图描述和解释并使用数据收集程序收集案件发生时的详细信息。所使用的数据收集技术是通过采访和使用在金融服务管理局(OJK)网站上找到的辅助数据。根据研究结果,可以得出结论,来自金融服务管理局(OJK)的监管是为了确保投资者投资的安全,而投资的发行人数量仍然在下降,这是因为金融服务管理局(OJK)办公室的作用并不仅仅集中在对服务业的监督和监管上。金融还要履行教育和保护金融消费者的功能,如猖獗的非法投资要约,使公众相当不安。
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引用次数: 0
Corporate Social Responsibility dan Profitabilitas dalam Mempengaruhi Praktik Penghindaran Pajak pada PT. Bank Rakyat Indonesia (Persero) 企业社会责任和盈利能力影响印尼人民银行逃税行为(Persero)
Pub Date : 2020-12-27 DOI: 10.36665/jusie.v5i02.350
Suci Wahyuliza, Yudhi Rahmansyah
This study aims to determine the effect of Corporate Social Responsibility and company profitability on tax avoidance practices at PT. Bank Rakyat Indonesia (Persero). The approach taken in this research is a quantitative descriptive approach. Data collection techniques in this study are to use documentation techniques and literature study. Meanwhile, the analysis technique used is multiple linear regression, classical assumption test, hypothesis test (t test, f test) and the coefficient of determination. Based on multiple linear regression analysis, Tax Avoidance Practices are obtained of 0.669, which means that if CSR and Profitability do not exist or are equal to zero, then Tax Avoidance Practices are 0.225. Partially, CSR (X1) and Profitability (X2) have a significant effect on Tax Avoidance Practices (Y). Simultaneously, CSR (X1) and Profitability (X2) together have a significant effect on Tax Avoidance Practices (Y).                                  
本研究旨在确定企业社会责任和公司盈利能力对PT. Bank Rakyat Indonesia (Persero)避税行为的影响。本研究采用的方法是定量描述方法。本研究的资料收集技术主要采用文献法和文献法。同时,采用多元线性回归、经典假设检验、假设检验(t检验、f检验)和决定系数等分析方法。通过多元线性回归分析,得到避税实践为0.669,即如果CSR和盈利能力不存在或等于零,则避税实践为0.225。企业社会责任(X1)和盈利能力(X2)对避税行为(Y)有部分显著影响,同时企业社会责任(X1)和盈利能力(X2)共同对避税行为(Y)有显著影响。
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引用次数: 0
Analisis Persepsi Nasabah Konversi Bank Nagari Konvensional menjadi Bank Nagari Syariah
Pub Date : 2020-12-27 DOI: 10.36665/jusie.v5i02.352
Nasfi Nasfi, Sandra Dewi, S. Sabri
The purpose of this study is to determine and analyze customer perceptions about the conversion of conventional Nagari Bank to Islamic Nagari Bank, as well as to analyze the obstacles that occur when conventional Nagari Bank converts to Bank Nagari Syariah. The research method is field research (field research), data collection techniques using observation, in-depth interviews and documentation and data analysis techniques using qualitative descriptive analysis methods. The results showed that the dominant perceptions of Bank Nagari customers supported and loyal to the decision of Bank Nagari to convert to Sharia so that they could apply the Minangkabau philosophy. Meanwhile, the obstacles faced by Bank Nagari are from the internal side such as the readiness of human resources, the era of digitalization or the digital ecosystem and it is not easy to provide products that have significant changes, from the external side such as the spread of the corona virus, the impact of the trade war between the United States and China and different views from Public.  
本研究的目的是确定和分析客户对传统纳加里银行向伊斯兰纳加里银行转变的看法,并分析传统纳加里银行向伊斯兰纳加里银行转变时出现的障碍。研究方法是实地调查(field research),数据收集技术采用观察,深入访谈和文件和数据分析技术采用定性描述性分析方法。结果显示,永加里银行客户的主导观念支持并忠于永加里银行的决定,即皈依伊斯兰教法,以便他们能够应用米南卡保哲学。与此同时,长利银行面临的障碍来自人力资源准备情况、数字化时代或数字生态系统等内部方面,很难提供有重大变化的产品,来自外部方面,如冠状病毒的传播、中美贸易战的影响以及公众的不同看法。
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引用次数: 3
Pengaruh Infrastruktur terhadap Pertumbuhan Ekonomi di Provinsi Jawa Tengah 基础设施对爪哇岛中部经济增长的影响
Pub Date : 2020-12-27 DOI: 10.36665/jusie.v5i02.330
Saadatul Kamilla, Dinar Melani Hutajulu
ABSTRACT One of the most important aspects in economic development is infrastructure. Adequate and equitable infrastructure in all regions of a country will facilitate economic performer in accessing and carrying out economic activities. A good economic activities will create economic growth. The main purpose of this research is to know the effect of infrastructure on economic growth. The study was conducted in Central Java province using secondary data from 2006-2018. The independent variable of this study is the basic infrastructure including roads, electricity and water. While the dependent variable is the GRDP. The model used is multiple linear regression model using time series data. The results of this study indicate that the road infrastructure variable is significant to  influence on economic growth. The variable infrastructure of electricity shows significant results and have a positive effect on economic growth. Variable infrastructure of water shows the results are insignificant on economic growth. Keywords: economic growth, road, electricity, water
基础设施是经济发展中最重要的方面之一。一个国家所有区域充分和公平的基础设施将促进经济执行者获得和开展经济活动。良好的经济活动会创造经济增长。本研究的主要目的是了解基础设施对经济增长的影响。该研究是在中爪哇省使用2006-2018年的二手数据进行的。本研究的自变量是基础设施,包括道路,电力和水。而因变量是GRDP。使用的模型是使用时间序列数据的多元线性回归模型。研究结果表明,道路基础设施变量对经济增长的影响显著。电力基础设施的变化效果显著,对经济增长具有积极作用。水利基础设施的变化对经济增长的影响不显著。关键词:经济增长,道路,电力,水
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引用次数: 0
Pengaruh Bauran Pemasaran terhadap Keputusan Pembelian Makanan Cepat Saji di KFC Cabang Bukittinggi pada Mahasiswa STIE HAS Bukittinggi 市场推广对肯德基高地儿童铁的快速购买决定的影响
Pub Date : 2020-12-27 DOI: 10.36665/jusie.v5i02.351
Nurfitriyenni Nurfitriyenni
This study aims to determine the effect of product, price, location and promotion on fast food purchasing decisions at KFC Bukittingi Branch. The population of this study were 194 students of STIE HAS Bukittinggi in 2016 and obtained a sample of 66 respondents. This data processing used SPSS 16.0 assistance. The data analysis method used in this research is the Instrument Test, namely the Validity Test and the Reliability Test, and the Variable Descriptive Analysis. The analytical tool used is the classical assumption test consisting of multicollinearity test, normality test and heteroscedasticity test. Multiple Linear Analysis, and Hypothesis Test, namely T test, F test and coefficient D. The results of data analysis show that: (X1) Product, (X2) Price, (X3) Location, (X4) Promotion has a positive and significant effect on fast food purchasing decisions at KFC Bukittinggi Branch both partially and simultaneously. , In the test the coefficient of determination of the independent variable has a strong contribution to the influence of the Bukittinggi Branch. Then the rest is influenced by other variables on the decision to buy fast food at KFC which is not included in this study. 
本研究旨在确定产品,价格,位置和促销对肯德基武吉丁吉分店快餐购买决策的影响。本研究的人群为2016年Bukittinggi STIE HAS的194名学生,获得66名受访者的样本。本数据处理使用SPSS 16.0辅助。本研究使用的数据分析方法是工具检验,即效度检验和信度检验,以及变量描述性分析。分析工具为经典假设检验,包括多重共线性检验、正态性检验和异方差检验。多元线性分析和假设检验,即T检验、F检验和系数d。数据分析的结果表明:(X1)产品,(X2)价格,(X3)位置,(X4)促销对肯德基Bukittinggi分店的快餐购买决策既有部分影响,也有同时影响。在检验中,自变量的决定系数对武吉亭吉分公司的影响贡献较大。然后,其余的是受其他变量的影响,决定在肯德基购买快餐,不包括在本研究中。
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引用次数: 0
Pengaruh Pembelajaran Online pada Masa Pandemi Covid-19 terhadap Hasil Belajar Mata Pelajaran Ilmu Pengetahuan Sosial Siswa Kelas VIII di SMP Walisongo Bekasi Covid-19大流行在线学习对八年级社会科学学生Walisongo Bekasi学习科目的影响
Pub Date : 2020-12-27 DOI: 10.36665/jusie.v5i02.370
Jang Mas Subur, Nadia Rista
Basically learning outcomes are the interaction of teaching and learning activities that produce new attitudes and skills from a lesson. The purpose of this study was to find out how well online learning during the Covid-19 pandemic period affected student learning outcomes in social science subjects. This research is included in the comparative quantitative notion, the researcher wants to know whether there is an influence on the determined variables. The research source was the eighth grade students of SMP Walisongo Bekasi, amounting to 35 students. The results showed that the effect of online learning during the Covid-19 emergency on student learning outcomes in social science subjects affected student learning outcomes. This is evidenced by the acquisition of sig = 0.004> 0.05 and Fcount = 2.491.
基本上,学习成果是教学活动和学习活动的相互作用,从一堂课中产生新的态度和技能。本研究的目的是了解Covid-19大流行期间在线学习对学生社会科学科目学习成果的影响程度。本研究包含了比较定量的概念,研究者想知道是否对确定变量有影响。研究对象为SMP Walisongo Bekasi八年级学生,共35名学生。结果表明,新冠肺炎疫情期间网络学习对学生社会科学学科学习成果的影响影响了学生的学习成果。这可以通过sig = 0.004> 0.05和Fcount = 2.491得到证明。
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引用次数: 1
期刊
JUSIE (Jurnal Sosial dan Ilmu Ekonomi)
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