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Financial Literacy Analysis, Financial Management and Needs for Economic Conditions (Case Study of Kwala Sefragile Village Community, Langkat) 金融扫盲分析、财务管理和经济条件需求(兰卡特 Kwala Sefragile 村社区案例研究)
Pub Date : 2023-12-09 DOI: 10.61306/ijmea.v1i2.37
Maya Macia Sari, Eli Delvi Yanti, Rizco Rama Doni
This study aims to analyze the influence of Financial Literacy, Financial Management Patterns and Needs on Economic Conditions. The location of the study was conducted in Kwala Sefragile Village, Tanjung Pura District, Langkat Regency. The sample in this study was a community of business actors as many as 70 respondents. The analysis method used is multiple linear regression analysis. The results of the study show that Financial Literacy has a partial positive but not significant effect on the State of the Economy. Financial Management has a positive and significant effect on the State of the Economy. Needs have a positive and significant effect on the State of the Economy. While simultaneously Financial Literacy, Financial Management and Needs have a positive and significant effect on the State of the Economy. The contribution of the influence of Financial Literacy, Financial Management and Needs on Economic Conditions is 66.4%
本研究旨在分析金融知识、金融管理模式和需求对经济状况的影响。研究地点位于兰卡县丹戎普拉区 Kwala Sefragile 村。本研究的样本是一个由 70 名受访者组成的商业团体。采用的分析方法是多元线性回归分析。研究结果表明,金融知识对经济状况有部分积极影响,但不显著。财务管理对经济状况有积极而显著的影响。需求对经济状况有积极而显著的影响。同时,金融扫盲、金融管理和需求对经济状况有积极和显著的影响。金融知识、金融管理和需求对经济状况的影响贡献率为 66.4%。
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引用次数: 0
Analysis Of Aceh Province Kur Bsi Financing On Increasing Income Of Small Medium Enterprise Customers 亚齐省 Kur Bsi 融资对增加中小企业客户收入的影响分析
Pub Date : 2023-12-09 DOI: 10.61306/ijmea.v1i2.36
Indah Kesuma, A. Faried, Dewi Maharani, Rangkuti
This research aims to determine and analyze the factors of people's business credit (KUR), business development, workforce, productivity, distribution, business location, selling price, length of business relevant to increasing the income of MSME customers in Aceh Province. The factors studied are people's business credit (KUR), business development, workforce, productivity, distribution, business location, selling price, length of business relevant to increasing the income of MSME customers in Aceh Province and these relevant factors have a positive and significant effect on MSME customer income. With a sample size of 253 respondents, the data was collected by distributing questionnaires and processing the data using the Confirmatory Factor Analysis (CFA) analysis method and multiple linear regression analysis methods. This research is motivated by the development of the potential of Micro, Small and Medium Enterprises (MSMEs) in Indonesia which cannot be separated from banking support in channeling financing to MSME entrepreneurs. To reduce the problems faced by MSMEs, the government is trying to issue a People's Business Credit (KUR) program. Based on the results of the Confirmatory Factor Analysis (CFA) test in the KMO and Bartlett's test tables, it shows that selling price, productivity, distribution and length of business have a significant effect on the income of MSME customers in Bener Meriah Regency, Aceh. And the results of multiple linear regression testing show that the results of partial hypothesis testing show that selling price, productivity, distribution and length of business have a significant effect on the income of MSME customers in Bener Meriah Regency, Aceh.
本研究旨在确定和分析与亚齐省中小微企业客户收入增长相关的人民商业信用(KUR)、商业发展、劳动力、生产力、分布、商业地点、销售价格、营业时间等因素。所研究的因素包括与增加亚齐省中小微企业客户收入相关的人民商业信用(KUR)、商业发展、劳动力、生产率、分销、商业地点、销售价格、营业时间,这些相关因素对中小微企业客户收入有积极而显著的影响。本研究以 253 名受访者为样本量,通过发放调查问卷收集数据,并使用确证因子分析(CFA)分析方法和多元线性回归分析方法对数据进行处理。本研究的动机是开发印尼中小微型企业(MSMEs)的潜力,而这离不开银行在为中小微型企业创业者提供融资渠道方面的支持。为了减少中小微企业面临的问题,政府正试图发布一项人民商业信贷(KUR)计划。根据 KMO 和 Bartlett 检验表中的确认性因素分析(CFA)检验结果显示,销售价格、生产率、分销和营业时间长短对亚齐省 Bener Meriah 县中小微企业客户的收入有显著影响。多元线性回归检验结果表明,部分假设检验结果表明,销售价格、生产率、分销和营业时间对亚齐省班纳梅里亚县中小微企业客户的收入有显著影响。
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引用次数: 0
Identifying The Effectiveness Of Internal Audit Quality In The Government Of North Sumatra 确定北苏门答腊政府内部审计质量的有效性
Pub Date : 2023-11-25 DOI: 10.61306/ijmea.v1i2.22
Muhammad Irsan Nasution, Yulisfan
The purpose of this study was to determine the identification of the effectiveness of internal audit quality in the North Sumatra government. The research data were obtained from questionnaires sent to respondents, namely auditors in the provincial and district / city regional directorates in North Sumatra. A total of 130 usable questionnaires were included in the multiple regression data analysis. This study provides valuable information for inspectorates and local governments in North Sumatra to determine the effectiveness of internal quality in the North Sumatra government. The challenge facing auditors today is to expand their audit practices and develop standards to adequately monitor the operations of business entities. The current high turnover rate reminds audit firms, which are concerned with training and providing sufficient resources to solve the problems auditors face in the workplace.  Identifying the effectiveness of internal audit quality can be assessed from many factors, including task complexity.
本研究旨在确定北苏门答腊省政府内部审计质量的有效性。研究数据来自向受访者(即北苏门答腊省和地区/市区域局的审计师)发出的调查问卷。共有 130 份可用问卷被纳入多元回归数据分析。这项研究为北苏门答腊省的监察局和地方政府提供了宝贵的信息,以确定北苏门答腊省政府内部质量的有效性。当今审计师面临的挑战是扩大审计实践,制定标准,以充分监督企业实体的运营。当前较高的人员流动率提醒审计公司关注培训和提供充足的资源,以解决审计人员在工作中面临的问题。 确定内部审计质量的有效性可以从许多因素进行评估,包括任务的复杂性。
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引用次数: 0
The Influence Of Work Motivation And Job Satisfaction On The Organizational Commitment Of Cv Honda Our Employees 工作动机和工作满意度对 Cv Honda 员工组织承诺的影响
Pub Date : 2023-11-23 DOI: 10.61306/ijmea.v1i2.20
Juniarti
Organizational commitment is a system or program that has been determined by the company to be implemented and implemented for every human resource (HR) in the company. CV Honda Kita is a company that operates in the field of selling motorbike products. Where the CV Honda Kita company has several problems, namely the problem of work motivation and job satisfaction. The low desire of employees in self-improvement initiatives to master the planned program in achieving the intended targets and goals, the large number of employees who work only as is due to the lack of appreciation given by the company, the many work commitments that have been programmed have not been realized perfectly. The method used in this research is a quantitative approach with quantitative descriptive research in the form of numbers and analysis using statistics. The population in this study were all CV Honda Kita employees, totaling 40 people, who were used as the actual sample in this study, while a sample of 30 for validity testing was used in other companies operating in the same field. The hypothesis results in this study show that work motivation and job satisfaction simultaneously influence employee organizational commitment with a value of Fcount > Ftable (34,194 > 3.25). Where the research results show that simultaneously H1 is accepted and H0 is rejected. The results of this research show that work motivation has a partially positive and significant effect on employee organizational commitment with a value of tcount > ttable (2.866 > 2.02619) and job satisfaction has a partially positive and significant effect on employee organizational commitment with a value of tcount > ttable (2.602 > 2.02619). Simultaneously, work motivation and job satisfaction have a positive and significant effect on the organizational commitment of CV Honda Kita employees and the coefficient of determination value is 63% and the remaining 37% is explained by other variables not examined in this research.
组织承诺是由公司决定实施并落实到公司每一位人力资源(HR)的制度或计划。CV Honda Kita 是一家销售摩托车产品的公司。CV Honda Kita 公司存在几个问题,即工作积极性和工作满意度问题。员工自我提升的意愿不高,无法掌握计划中的方案以实现预期的目标和目的;由于缺乏公司的赏识,大量员工只能按部就班地工作;许多计划中的工作承诺并没有得到完美的实现。本研究采用的方法是定量方法,以数字和统计分析的形式进行定量描述性研究。本研究的研究对象是本田技研工业株式会社的所有员工,共计 40 人,他们是本研究的实际样本,而在同一领域运营的其他公司中,有 30 个样本用于有效性测试。本研究的假设结果表明,工作动机和工作满意度同时影响员工的组织承诺,其值为 Fcount > Ftable(34,194 > 3.25)。其中,研究结果表明同时接受 H1,拒绝 H0。研究结果表明,工作动机对员工组织承诺有部分正向显著影响,其值为 tcount > ttable(2.866 > 2.02619);工作满意度对员工组织承诺有部分正向显著影响,其值为 tcount > ttable(2.602 > 2.02619)。同时,工作动机和工作满意度对 CV Honda Kita 员工的组织承诺有积极而显著的影响,其决定系数值为 63%,其余 37%由本研究未考察的其他变量解释。
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引用次数: 0
Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch PT. Pelindo I Belawan 分公司清洁服务所得税第 23 条的计算、提取和报告分析Pelindo I Belawan 分公司的清洁服务
Pub Date : 2023-11-18 DOI: 10.61306/ijmea.v1i2.19
Junawan
The purpose of writing this final assignment is to find out whether calculating, withholding and reporting PPh Article 23 for cleaning services at PT. Pelindo I Belawan Branch in accordance with Law no. 36 of 2008. The data collection methods used in preparing this final assignment are secondary and primary methods. The research was conducted at PT. Pelindo I Belawan Branch. The data analysis technique in this research is descriptive qualitative. Cleaning services are one of the services that are subject to withholding from Income Tax Article 23 in accordance with Law no. 36 of 2008 concerning income tax. The imposition of the Article 23 Income Tax withholding rate which is withheld by PT. Pelindo I Belawan Branch is 2% of the gross amount. Because ISS Indonesia as the service vendor has a NPWP. The results of the research are that the imposition of Income Tax Article 23 on cleaning services provided by PT. Pelindo I Belawan Branch is in accordance with Law no. 36 of 2008.
撰写这篇毕业论文的目的是要弄清 Pelindo I Belawan 分公司是否按照 2008 年第 36 号法计算、预扣和报告了第 23 条规定的清洁服务费。Pelindo I Belawan 分公司的清洁服务是否符合 2008 年第 36 号法律的规定。在撰写本毕业论文时使用的数据收集方法有二手数据收集法和一手数据收集法。研究在 PT.Pelindo I Belawan 分公司进行。本研究的数据分析技术为描述性定性分析。根据 2008 年第 36 号关于所得税的法律,清洁服务是第 23 条规定的预扣所得税服务之一。第 23 条规定的所得税预扣率由 PT.Pelindo I Belawan 分公司预扣的第 23 条所得税税率为总金额的 2%。因为印度尼西亚 ISS 公司作为服务供应商拥有 NPWP。研究结果表明,对 PT.Pelindo I Belawan 分公司提供的清洁服务征收第 23 条所得税符合 2008 年第 36 号法律的规定。
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引用次数: 0
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International Journal of Management, Economic and Accounting
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