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%
{"title":"Financial Literacy Analysis, Financial Management and Needs for Economic Conditions (Case Study of Kwala Sefragile Village Community, Langkat)","authors":"Maya Macia Sari, Eli Delvi Yanti, Rizco Rama Doni","doi":"10.61306/ijmea.v1i2.37","DOIUrl":"https://doi.org/10.61306/ijmea.v1i2.37","url":null,"abstract":"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%","PeriodicalId":505627,"journal":{"name":"International Journal of Management, Economic and Accounting","volume":"23 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184846","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}
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.
{"title":"Analysis Of Aceh Province Kur Bsi Financing On Increasing Income Of Small Medium Enterprise Customers","authors":"Indah Kesuma, A. Faried, Dewi Maharani, Rangkuti","doi":"10.61306/ijmea.v1i2.36","DOIUrl":"https://doi.org/10.61306/ijmea.v1i2.36","url":null,"abstract":"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.","PeriodicalId":505627,"journal":{"name":"International Journal of Management, Economic and Accounting","volume":"9 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184740","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}
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.
{"title":"Identifying The Effectiveness Of Internal Audit Quality In The Government Of North Sumatra","authors":"Muhammad Irsan Nasution, Yulisfan","doi":"10.61306/ijmea.v1i2.22","DOIUrl":"https://doi.org/10.61306/ijmea.v1i2.22","url":null,"abstract":"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.","PeriodicalId":505627,"journal":{"name":"International Journal of Management, Economic and Accounting","volume":"17 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139237563","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}
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.
{"title":"The Influence Of Work Motivation And Job Satisfaction On The Organizational Commitment Of Cv Honda Our Employees","authors":"Juniarti","doi":"10.61306/ijmea.v1i2.20","DOIUrl":"https://doi.org/10.61306/ijmea.v1i2.20","url":null,"abstract":"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.","PeriodicalId":505627,"journal":{"name":"International Journal of Management, Economic and Accounting","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244148","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}
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。
{"title":"Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch","authors":"Junawan","doi":"10.61306/ijmea.v1i2.19","DOIUrl":"https://doi.org/10.61306/ijmea.v1i2.19","url":null,"abstract":"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.","PeriodicalId":505627,"journal":{"name":"International Journal of Management, Economic and Accounting","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139261484","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}