Pub Date : 2021-12-09DOI: 10.51158/ekuivalensi.v7i2.630
Teguh Warsito
Abstrak Pandemi Covid-19 memengaruhi aktivitas perekonomian masyarakat di semua sektor sehingga output ekonomi mengalami penurunan. Dampak ini dirasakan Indonesia baik di level nasional maupun regional, termasuk lima kota terbesar di Jawa: Jakarta, Bandung, Semarang, Yogyakarta, dan Surabaya. Struktur perekonomian yang sudah dibentuk di kota-kota tersebut dapat bergeser karena dampak yang dirasakan setiap sektor berbeda. Penelitian ini bertujuan untuk mengetahui bagaimana perubahan struktur perekonomian di kota-kota tersebut akibat Covid-19. Analisis yang digunakan adalah dengan menguraikan komponen pertumbuhan PDRB sebelum dan semasa pandemi Covid-19 untuk melihat ada tidaknya perubahan sektor basis, perubahan kecepatan pertumbuhan, perubahan sektor progresif, dan perubahan sektor krisis. Penelitian ini berkesimpulan walaupun setiap kota mempunyai perubahan struktur perekonomian yang berbeda namun mempunyai kesamaan tentang sektor mana yang terimbas paling parah akibat pandemi yaitu berubah menjadi lambat, tidak progresif, dan menjadi krisis semasa pandemi Covid-19. Sektor tersebut adalah penyediaan akomodasi dan makan minum, transportasi dan pergudangan, jasa lainnya, perdagangan besar dan eceran, konstruksi, serta jasa perusahaan. Pemerintah pusat dan daerah perlu mengimplementasikan berbagai strategi untuk memulihkan ketiga sektor tersebut melalui pemberian insentif; kepastian keamanan dan kenyamanan transportasi, akomodasi, tempat rekreasi, dan rumah makan; penguatan daya beli masyarakat; serta melanjutkan proyek konstruksi dan mempermudah pembiayannya. Kata kunci: Covid-19, Pertumbuhan Kota, Struktur Perekonomian, Location Quotient, Shift Share Abstract The Covid-19 pandemic has affected economic activities in all sectors so that economic output has decreased. Indonesia has been severely affected by the COVID-19 pandemic at national and regional levels, including the five largest cities in Java: Jakarta, Bandung, Semarang, Yogyakarta, and Surabaya. The economic structure of those cities could shift because the impact of Covid-19 on each sector is not at the same level. This study aims to find out how the economic structure of these cities has changed due to Covid-19. This study elaborates on the components of GRDP growth whether there are changes in the base sector, growth speed, progressive sector, and crisis sector. This study concludes, although each city has different changes in the economic structure, they have in common about which sectors are most severely affected by the pandemic, namely changing slowly, not being progressive, and becoming a crisis during the Covid-19 pandemic. These sectors are accommodation and food and beverage, transportation and warehousing, other services activities, wholesale and retail trade, construction, as well as business activities. The central and local governments should implement various policies to restore the growth of those sectors by providing incentives; ensuring the safety and comf
Covid-19大流行影响所有地区人民的经济活动，导致经济产出下降。印尼的国家和地区都感受到了这种影响，包括爪哇岛的五大城市:雅加达、万隆、三宝垄、日惹和泗水。这些城市已经形成的经济结构可能会因为不同部门的影响而改变。本研究旨在探讨这些城市的经济结构是如何因Covid-19而发生变化的。使用的分析是在Covid-19大流行之前和期间概述PDRB的增长成分，以确定基层部门的变化、生长速度的变化、进步部门的变化和危机部门的变化是否存在。这项研究得出的结论是，尽管每个城市的经济结构都发生了不同的变化，但它们与全球流行病最严重的影响是缓慢、不进步和Covid-19大流行中的危机有相似之处。该部门提供食宿、运输和仓储、其他服务、大型贸易和零售、建筑和公司服务。中央政府和地区需要实施战略，通过激励来恢复这三个部门;安全舒适的交通、住宿、娱乐场所和餐厅的保证;加强人民的购买力;继续建设项目和促进pembiayannya。关键词:Covid-19城市增长、经济结构位置的智商,Shift键分享抽象Covid-19流行已经受到影响的经济活动》到所有sectors,所以经济有decreased输出。在印尼的一些系统已经受到影响:《COVID-19流行国家和地区水平,五个最大的城市》在内的Java:雅加达、万隆,三宝垄日惹、泗水。那些城市可以shift键之经济vesalius Covid-19之冲击,因为在每级is not at区不变。这些研究表明，这些城市的经济结构是如何改变的。这项研究是关于GRDP growth生长的支撑，是否在基层、生长速度、进步扇区和危机区发生了变化。这个研究的结论是，尽管每个城市在经济结构上都有不同的变化，但他们普遍认为，哪个部分最受恐慌的影响是缓慢变化的，而不是不断进步，在Covid-19大流行中出现危机。这些部件是可提供的、食品和食品、运输和仓库、其他服务、代理、零售贸易、建筑，就像商业活动一样。中央和地方政府应该执行各种各样的政策来恢复这些部分的增长;包围安全、运输、结业、重建地区和餐馆;人们追求权力的力量;我们继续建设项目，把他们的财务私有化。重点词:Covid-19，城市增长，经济结构，位置引用，Shift共享
{"title":"Bagaimana Covid-19 Mengubah Struktur Perekonomian Kota Besar Di Pulau Jawa?","authors":"Teguh Warsito","doi":"10.51158/ekuivalensi.v7i2.630","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.630","url":null,"abstract":"Abstrak \u0000 Pandemi Covid-19 memengaruhi aktivitas perekonomian masyarakat di semua sektor sehingga output ekonomi mengalami penurunan. Dampak ini dirasakan Indonesia baik di level nasional maupun regional, termasuk lima kota terbesar di Jawa: Jakarta, Bandung, Semarang, Yogyakarta, dan Surabaya. Struktur perekonomian yang sudah dibentuk di kota-kota tersebut dapat bergeser karena dampak yang dirasakan setiap sektor berbeda. Penelitian ini bertujuan untuk mengetahui bagaimana perubahan struktur perekonomian di kota-kota tersebut akibat Covid-19. Analisis yang digunakan adalah dengan menguraikan komponen pertumbuhan PDRB sebelum dan semasa pandemi Covid-19 untuk melihat ada tidaknya perubahan sektor basis, perubahan kecepatan pertumbuhan, perubahan sektor progresif, dan perubahan sektor krisis. Penelitian ini berkesimpulan walaupun setiap kota mempunyai perubahan struktur perekonomian yang berbeda namun mempunyai kesamaan tentang sektor mana yang terimbas paling parah akibat pandemi yaitu berubah menjadi lambat, tidak progresif, dan menjadi krisis semasa pandemi Covid-19. Sektor tersebut adalah penyediaan akomodasi dan makan minum, transportasi dan pergudangan, jasa lainnya, perdagangan besar dan eceran, konstruksi, serta jasa perusahaan. Pemerintah pusat dan daerah perlu mengimplementasikan berbagai strategi untuk memulihkan ketiga sektor tersebut melalui pemberian insentif; kepastian keamanan dan kenyamanan transportasi, akomodasi, tempat rekreasi, dan rumah makan; penguatan daya beli masyarakat; serta melanjutkan proyek konstruksi dan mempermudah pembiayannya. \u0000 \u0000Kata kunci: Covid-19, Pertumbuhan Kota, Struktur Perekonomian, Location Quotient, Shift Share \u0000 \u0000Abstract \u0000 The Covid-19 pandemic has affected economic activities in all sectors so that economic output has decreased. Indonesia has been severely affected by the COVID-19 pandemic at national and regional levels, including the five largest cities in Java: Jakarta, Bandung, Semarang, Yogyakarta, and Surabaya. The economic structure of those cities could shift because the impact of Covid-19 on each sector is not at the same level. This study aims to find out how the economic structure of these cities has changed due to Covid-19. This study elaborates on the components of GRDP growth whether there are changes in the base sector, growth speed, progressive sector, and crisis sector. This study concludes, although each city has different changes in the economic structure, they have in common about which sectors are most severely affected by the pandemic, namely changing slowly, not being progressive, and becoming a crisis during the Covid-19 pandemic. These sectors are accommodation and food and beverage, transportation and warehousing, other services activities, wholesale and retail trade, construction, as well as business activities. The central and local governments should implement various policies to restore the growth of those sectors by providing incentives; ensuring the safety and comf","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120898609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-03DOI: 10.51158/ekuivalensi.v7i2.504
Jihan Fahirah Humairah, Intisari Haryanti
This study aims to determine the direct effect of social media and trust on product purchasing decisions at Yuikaa Shop Bima. This research method using quantitative methods. The sample used in this study was purposive sampling, the total of 100 respondents who had bought Yuikaa Shop Bima products. The analysis technique used is multiple linear analysis to determine how much influence the independent variables have on the dependent variable collectively and to find out how much influence the independent variables have on the dependent variable individually. Based on the results of this study, it shows that social media and trust have a significant effect on purchasing decisions at Yuikaa Shop Bima either partially or simultaneously.
{"title":"Pengaruh Media Sosial dan Kepercayaan Terhadap Keputusan Pembelian Produk Pada Yuikaa Shop Bima","authors":"Jihan Fahirah Humairah, Intisari Haryanti","doi":"10.51158/ekuivalensi.v7i2.504","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.504","url":null,"abstract":"This study aims to determine the direct effect of social media and trust on product purchasing decisions at Yuikaa Shop Bima. This research method using quantitative methods. The sample used in this study was purposive sampling, the total of 100 respondents who had bought Yuikaa Shop Bima products. The analysis technique used is multiple linear analysis to determine how much influence the independent variables have on the dependent variable collectively and to find out how much influence the independent variables have on the dependent variable individually. Based on the results of this study, it shows that social media and trust have a significant effect on purchasing decisions at Yuikaa Shop Bima either partially or simultaneously.","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127002392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-26DOI: 10.51158/ekuivalensi.v7i2.583
Faulia Anggeraini, Inda Arfa Syera
The main objective of this study is to determine the effect of return on assets and operating costs of income on the return on profit sharing from mudharabah deposits in Islamic commercial banks. The population and sample in this study are Islamic Banking Statistics (SPS) data, which includes statistics on Return on Assets, Operating Costs of Operational Income, and return on profit sharing from mudharabah deposits for Islamic Commercial Banks from January 2016 to December 2019. The results show that partial and simultaneous return on assets and operating costs of operating income have a positive and significant effect on return for the results of mudharabah deposits for Islamic Commercial Banks. However, the most dominant variable that has the greatest influence in this study is the operational cost of operating income.
{"title":"Optimalisasi Return Deposito Mudharabah Di Bank Umum Syariah","authors":"Faulia Anggeraini, Inda Arfa Syera","doi":"10.51158/ekuivalensi.v7i2.583","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.583","url":null,"abstract":"The main objective of this study is to determine the effect of return on assets and operating costs of income on the return on profit sharing from mudharabah deposits in Islamic commercial banks. The population and sample in this study are Islamic Banking Statistics (SPS) data, which includes statistics on Return on Assets, Operating Costs of Operational Income, and return on profit sharing from mudharabah deposits for Islamic Commercial Banks from January 2016 to December 2019. The results show that partial and simultaneous return on assets and operating costs of operating income have a positive and significant effect on return for the results of mudharabah deposits for Islamic Commercial Banks. However, the most dominant variable that has the greatest influence in this study is the operational cost of operating income.","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126333640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-25DOI: 10.51158/ekuivalensi.v7i2.499
Khairatun Nazah, Herwan Nafil
Tujuan dalam penelitian ini yaitu untuk mengetahui peran motivasi intrinsik dalam memediasi etika kerja isalam, religiusitas dan kepuasan kerja terhadap komitmen organisasi. Populasi dan sampel dalam penelitian ini yaitu seluruh dosen tetap kampus Politeknik Unggul LP3M yang berjumlah 65 Dosen baik yang beragama muslim. Dimana teknik penarikan sampel menggunakan total sampling. Hasil penelitian 1) motivasi intrinsik tidak memiliki peran dalam memediasi etika kerja islam terhadap komitmen organisasi, 2) motivasi intrinsik tidak memiliki peran dalam memediasi religiusotas terhadap komitmen organisasi, 3) motivasi intrinsik tidak memiliki peran dalam memediasi kepuasan kerja terhadap komitmen organisasi.
{"title":"Peran Motivasi Intrinsik Dalam Memediasi Etika Kerja Islam, Religiusitas Dan Kepuasan Kerja Terhadap Komitmen Organisasi","authors":"Khairatun Nazah, Herwan Nafil","doi":"10.51158/ekuivalensi.v7i2.499","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.499","url":null,"abstract":"Tujuan dalam penelitian ini yaitu untuk mengetahui peran motivasi intrinsik dalam memediasi etika kerja isalam, religiusitas dan kepuasan kerja terhadap komitmen organisasi. Populasi dan sampel dalam penelitian ini yaitu seluruh dosen tetap kampus Politeknik Unggul LP3M yang berjumlah 65 Dosen baik yang beragama muslim. Dimana teknik penarikan sampel menggunakan total sampling. Hasil penelitian 1) motivasi intrinsik tidak memiliki peran dalam memediasi etika kerja islam terhadap komitmen organisasi, 2) motivasi intrinsik tidak memiliki peran dalam memediasi religiusotas terhadap komitmen organisasi, 3) motivasi intrinsik tidak memiliki peran dalam memediasi kepuasan kerja terhadap komitmen organisasi.","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121935789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-15DOI: 10.51158/ekuivalensi.v7i2.516
Inda Arfa Syera, Hajar Affiah
Tujuan khusus penelitian ini yaitu untuk mengetahui pengaruh Capital Adequacy Ratio, dan Non Performing Financing terhadap return bagi hasil deposito Bank Umum Syariah. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif. Data yang digunakan berupa data sekunder yang berbentuk time series yang berasal dari website Otoritas Jasa Keuangan (OJK). Populasinya adalah data bulanan dari bulan Januari 2016 sampai periode Desember 2019 sedangkan sampelnya adalah data tahunan dari tahun 2016 sampai tahun 2019. Analisis penelitian yang dilakukan yaitu regresi linier berganda, uji asumsi klasik (uji normalitas, uji multikolinearitas heteroskedastisitas dan uji autokorelasi), dan uji statistik (koefisien determinasi (R2), uji F statistik, dan uji t statistik). Hasil penelitian ini adalah maka variabel capital adequacy ratio dan non performing financing berpengaruh signifikan secara bersama-sama (simultan) terhadap variabel return bagi hasil deposito mudharabah Bank Umum Syariah.
{"title":"Pengaruh Capital Adequacy Ratio Dan Non Performing Financing Terhadap Return Bagi Hasil Deposito Mudharabah Bank Umum Syariah","authors":"Inda Arfa Syera, Hajar Affiah","doi":"10.51158/ekuivalensi.v7i2.516","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.516","url":null,"abstract":"Tujuan khusus penelitian ini yaitu untuk mengetahui pengaruh Capital Adequacy Ratio, dan Non Performing Financing terhadap return bagi hasil deposito Bank Umum Syariah. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif. Data yang digunakan berupa data sekunder yang berbentuk time series yang berasal dari website Otoritas Jasa Keuangan (OJK). Populasinya adalah data bulanan dari bulan Januari 2016 sampai periode Desember 2019 sedangkan sampelnya adalah data tahunan dari tahun 2016 sampai tahun 2019. Analisis penelitian yang dilakukan yaitu regresi linier berganda, uji asumsi klasik (uji normalitas, uji multikolinearitas heteroskedastisitas dan uji autokorelasi), dan uji statistik (koefisien determinasi (R2), uji F statistik, dan uji t statistik). Hasil penelitian ini adalah maka variabel capital adequacy ratio dan non performing financing berpengaruh signifikan secara bersama-sama (simultan) terhadap variabel return bagi hasil deposito mudharabah Bank Umum Syariah.","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127081937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-15DOI: 10.51158/ekuivalensi.v7i2.570
Amin Hou
The focus of the main objective of this study is to determine the effect of product attributes and brand awareness on consumer purchasing decisions at PT. Indah Sakti Motorindo. This type of research is quantitative research. The population is consumers at PT. Indah Sakti Motorindo, totaling 129 people, of which 72 people were sampled with random sampling technique. The results showed that partially both product attribute variables and brand awareness had a positive and significant effect on purchasing decisions. The most dominant variable in influencing purchasing decisions is the brand awareness variable.
{"title":"Pengaruh Aribut Produk Dan Brand Awareness Terhadap Keputusan Pembelian","authors":"Amin Hou","doi":"10.51158/ekuivalensi.v7i2.570","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.570","url":null,"abstract":"The focus of the main objective of this study is to determine the effect of product attributes and brand awareness on consumer purchasing decisions at PT. Indah Sakti Motorindo. This type of research is quantitative research. The population is consumers at PT. Indah Sakti Motorindo, totaling 129 people, of which 72 people were sampled with random sampling technique. The results showed that partially both product attribute variables and brand awareness had a positive and significant effect on purchasing decisions. The most dominant variable in influencing purchasing decisions is the brand awareness variable.","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126798342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-05DOI: 10.51158/ekuivalensi.v7i2.551
I. W. Sudarmawan
Background: Female workers have many job opportunities in tourism and hospitality service companies. The company enforces working hours until the evening for both female and male employees. This is a separate problem for female employees in terms of security and health. Objective: to find out the problems of night work for female employees at Hotel XYZ. Design: qualitative descriptive research design with primary data sources through interviews with 6 (six) female employees who work at Hotel XYZ. Results: (1) work shifts: Hotel has implemented government regulations by not hiring female employees under 18 years old, and not providing night shifts for pregnant women employees, (2) transportation problems: Hotel has not implemented government regulations, namely , has not prepared special transportation for female employees who come home at night, (3) security issues: Hotel has provided nutritious, clean, and varied food, and has prepared security to maintain the safety and decency of female employees who work at night, (4) maternity leave: Hotel has implemented government regulations, namely providing three months of leave to female employees who are pregnant, (5) breastfeeding opportunities: Hotel has not implemented government regulations, namely, has not prepared a special room for expressing breast milk (lactation room).
{"title":"Analisis Problematika Kerja Malam bagi Karyawan Wanita di Centerstage Hotel XYZ","authors":"I. W. Sudarmawan","doi":"10.51158/ekuivalensi.v7i2.551","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.551","url":null,"abstract":"Background: Female workers have many job opportunities in tourism and hospitality service companies. The company enforces working hours until the evening for both female and male employees. This is a separate problem for female employees in terms of security and health. Objective: to find out the problems of night work for female employees at Hotel XYZ. Design: qualitative descriptive research design with primary data sources through interviews with 6 (six) female employees who work at Hotel XYZ. Results: (1) work shifts: Hotel has implemented government regulations by not hiring female employees under 18 years old, and not providing night shifts for pregnant women employees, (2) transportation problems: Hotel has not implemented government regulations, namely , has not prepared special transportation for female employees who come home at night, (3) security issues: Hotel has provided nutritious, clean, and varied food, and has prepared security to maintain the safety and decency of female employees who work at night, (4) maternity leave: Hotel has implemented government regulations, namely providing three months of leave to female employees who are pregnant, (5) breastfeeding opportunities: Hotel has not implemented government regulations, namely, has not prepared a special room for expressing breast milk (lactation room).","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"287 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132368300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-03DOI: 10.51158/ekuivalensi.v7i2.521
Dang Panagaman Tamba, Widya Astuti, M. Sari
Penelitian ini bertujuan untuk menguji dan menganalisis apakah kejelasan sasaran anggaran dan sistem pengendalian intern berpengaruh terhadap akuntabilitas kinerja organisasi perangkat daerah kabupaten Simalungun dengan komitmen organisasi sebagai variabel pemoderasi. Jenis penelitian ini menggunakan pendekatan asosiatif. Populasi dalam penelitian ini adalah pegawai-pegawai pada Organisasi Perangkat Daerah Kabupaten Simalungun. Responden yang digunakan adalah Kepala Dinas, Sekretaris, dan Bendahara Pengeluaran dengan jumlah 90 orang. Hasil penelitian menunjukkan bahwa; (1) ada pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja OPD; (2) ada pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja OPD; (3) komitmen organisasi dapat memoderasi pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja; (4) komitmen organisasi dapat memoderasi pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja.
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Pub Date : 2021-10-31DOI: 10.51158/ekuivalensi.v7i2.552
I. G. S. Arnawa, I. M. Darsana
Background: The decline in tourist visits during the COVID-19 pandemic in Bali affected the income of tourism actors in the region. This condition is a concern for tourism higher education in Indonesia, including Bali. One of the efforts made in this era of the covid-19 pandemic is to carry out internal integration related to educators or lecturers. Objective: to examine and explain the relationship between organizational culture and leadership on lecturer loyalty by mediating work spirituality at the Denpasar International Business and Tourism Institute. Design: the design of this research is quantitative with primary data sources through questionnaires to 90 lecturers of the Denpasar Institute of Tourism and International Business. Results: organizational culture and leadership have a positive and significant effect on work spirituality, organizational culture, leadership and work spirituality of lecturers have a positive and significant effect on lecturer loyalty, work spirituality is able to mediate the relationship between organizational culture and lecturer loyalty, but work spirituality is not able to mediate the relationship between leadership with lecturer loyalty at the Denpasar Institute of Tourism and International Business.
{"title":"Pengaruh Budaya Organisasi dan Kepemimpinan Terhadap Loyalitas Dosen Dengan Mediasi Spiritualitas Kerja","authors":"I. G. S. Arnawa, I. M. Darsana","doi":"10.51158/ekuivalensi.v7i2.552","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.552","url":null,"abstract":"Background: The decline in tourist visits during the COVID-19 pandemic in Bali affected the income of tourism actors in the region. This condition is a concern for tourism higher education in Indonesia, including Bali. One of the efforts made in this era of the covid-19 pandemic is to carry out internal integration related to educators or lecturers. Objective: to examine and explain the relationship between organizational culture and leadership on lecturer loyalty by mediating work spirituality at the Denpasar International Business and Tourism Institute. Design: the design of this research is quantitative with primary data sources through questionnaires to 90 lecturers of the Denpasar Institute of Tourism and International Business. Results: organizational culture and leadership have a positive and significant effect on work spirituality, organizational culture, leadership and work spirituality of lecturers have a positive and significant effect on lecturer loyalty, work spirituality is able to mediate the relationship between organizational culture and lecturer loyalty, but work spirituality is not able to mediate the relationship between leadership with lecturer loyalty at the Denpasar Institute of Tourism and International Business.","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129692250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-31DOI: 10.51158/ekuivalensi.v7i2.608
Siti Isnaniati
Abstrak Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-undang, untuk itu Tax Planning merupakan sesuatu yang harus dilakukan perusahaan untuk meminimalkan beban pajak yang ada. Tax_Planning bisa diterapkan pada pajak terutang. Salah satu upaya yang dapat dilakukan untuk meminimalkan beban pajak terutang adalah menganalisis pemberian natura. Penelitian ini dilakukan pada PG Ngadirejo, Kediri. Penelitian ini bertujuan untuk menganalisis Tax_Planning pemberian natura guna meminimalisir pajak terutang. Ruang lingkup penelitian ini adalah analisis Tax Planning pemberian natura guna meminimalisir pajak terutang PG_Ngadirejo Tahun 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Sumber data dalam penelitian adalah data primer dari perusahaan. Sifat data adalah data kualikatif dan data kuantitatif dengan teknik pengambilan data secara wawancara dan dokumentasi. Hasil perhitungan menunjukkan bahwa natura berupa perlengkapan K3, seragam satpam, masker dan vitamin dalam rekonsiliasi fiskal tidak dikoreksi positif, sesuai dengan peraturan Menteri Keuangan Nomor 167/PMK.03/2018 sehingga mampu dikurangkan pada penghasilan bruto dan jumlah pajak terutang menjadi lebih kecil. Kata Kunci : Tax Planning, Natura, Pajak Terutang Abstract Tax is a mandatory contribution to the state owed by an individual or entity that is coercive under the law, for that Tax Planning is something that companies must do to minimize the existing tax burden. Tax Planning can be applied to taxes owed. One of the efforts that can be done to minimize the tax burden payable is to analyze the grant in kind. This research was conducted at PG Ngadirejo, Kediri. This study aims to analyze Tax Planning grants in kind in order to minimize the tax payable. The scope of this research is the analysis of Tax Planning in kind to minimize taxes owed by PG Ngadirejo in 2020. The type of research used is descriptive quantitative. The source of data in this study is primary data from the company. The nature of the data is qualitative data and quantitative data with data collection techniques by interview and documentation. The calculation results show that in kind in the form of K3 equipment, security guard uniforms, masks and vitamins in the fiscal reconciliation are not corrected positively, in accordance with the regulation of the Minister of Finance Number 167/PMK.03/2018 so that it can be deducted from gross income and the amount of tax payable becomes smaller. Keywords: Tax Planning, Natura, Taxes Payable
{"title":"Analisis Tax Planning Pemberian Natura Guna Meminimalisir Pajak Terutang (Study Kasus pada Pabrik Gula Ngadirejo)","authors":"Siti Isnaniati","doi":"10.51158/ekuivalensi.v7i2.608","DOIUrl":"https://doi.org/10.51158/ekuivalensi.v7i2.608","url":null,"abstract":"Abstrak \u0000Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-undang, untuk itu Tax Planning merupakan sesuatu yang harus dilakukan perusahaan untuk meminimalkan beban pajak yang ada. Tax_Planning bisa diterapkan pada pajak terutang. Salah satu upaya yang dapat dilakukan untuk meminimalkan beban pajak terutang adalah menganalisis pemberian natura. Penelitian ini dilakukan pada PG Ngadirejo, Kediri. Penelitian ini bertujuan untuk menganalisis Tax_Planning pemberian natura guna meminimalisir pajak terutang. Ruang lingkup penelitian ini adalah analisis Tax Planning pemberian natura guna meminimalisir pajak terutang PG_Ngadirejo Tahun 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Sumber data dalam penelitian adalah data primer dari perusahaan. Sifat data adalah data kualikatif dan data kuantitatif dengan teknik pengambilan data secara wawancara dan dokumentasi. Hasil perhitungan menunjukkan bahwa natura berupa perlengkapan K3, seragam satpam, masker dan vitamin dalam rekonsiliasi fiskal tidak dikoreksi positif, sesuai dengan peraturan Menteri Keuangan Nomor 167/PMK.03/2018 sehingga mampu dikurangkan pada penghasilan bruto dan jumlah pajak terutang menjadi lebih kecil. \u0000Kata Kunci : Tax Planning, Natura, Pajak Terutang \u0000 \u0000Abstract \u0000Tax is a mandatory contribution to the state owed by an individual or entity that is coercive under the law, for that Tax Planning is something that companies must do to minimize the existing tax burden. Tax Planning can be applied to taxes owed. One of the efforts that can be done to minimize the tax burden payable is to analyze the grant in kind. This research was conducted at PG Ngadirejo, Kediri. This study aims to analyze Tax Planning grants in kind in order to minimize the tax payable. The scope of this research is the analysis of Tax Planning in kind to minimize taxes owed by PG Ngadirejo in 2020. The type of research used is descriptive quantitative. The source of data in this study is primary data from the company. The nature of the data is qualitative data and quantitative data with data collection techniques by interview and documentation. The calculation results show that in kind in the form of K3 equipment, security guard uniforms, masks and vitamins in the fiscal reconciliation are not corrected positively, in accordance with the regulation of the Minister of Finance Number 167/PMK.03/2018 so that it can be deducted from gross income and the amount of tax payable becomes smaller. \u0000Keywords: Tax Planning, Natura, Taxes Payable \u0000 ","PeriodicalId":285944,"journal":{"name":"JURNAL EKUIVALENSI","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130973563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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