Analisis Pengaruh Pajak Penjualan Atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor
(Liza Asri, Uzlah Hansel Bahrin Hasibuan, Widiya Indah Lestari)
DOI : 10.61132/jpaes.v1i3.296
- Volume: 1,
Issue: 3,
Sitasi : 0 03-Jul-2024
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| Last.06-Aug-2025
Abstrak:
The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.
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2024 |
Analisis Strategi Ekspansi Kopiko (PT. Mayora Indah Tbk) Memasuki Pasar Internasional
(Arfina Sabila, Cindy Dwiana Putri, Nadia Indah Lestari, Lenti Susana Saragih, Aurora Elise Putriku)
DOI : 10.61132/jubid.v1i3.184
- Volume: 1,
Issue: 3,
Sitasi : 0 21-Jun-2024
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| Last.06-Aug-2025
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This research aims to analyze Kopiko's expansion strategy in entering international markets. Kopiko, as a superior coffee candy product from Indonesia, has successfully penetrated more than 80 countries throughout the world. This research uses a qualitative approach with a literacur study method to understand the strategies implemented by Kopiko in achieving global success. Data was obtained through in-depth literature study on the official PT website. Mayora Indah Tbk, analysis of company documents, and related previous research. The research results show that Kopiko's success in the international market is supported by several key factors, namely: (1) product adaptation according to local consumer preferences in each country; (2) effective marketing strategies, including the use of social media, influencers, and engaging advertising campaigns; (3) collaboration with local distributors who have a wide distribution network; (4) continuous product innovation to maintain consumer interest; and (5) consistent product quality. Kopiko also utilizes in-depth market analysis to select target countries with high growth potential. This research concludes that product adaptation and innovation strategies, coupled with careful marketing and strategic distribution cooperation, are the main factors for Kopiko's success in international market expansion. These findings can be a reference for other companies who want to expand their business to the global market
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2024 |
The Impact of Analytical Compliance on Sentence Structure in Texts
(Nufa Visca Amaratya, Andika Danang Saputra, Putri Indah Lestari)
DOI : 10.70062/educationaldynamics.v1i3.7
- Volume: 1,
Issue: 3,
Sitasi : 0 17-May-2024
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| Last.06-Aug-2025
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This research examines how adherence to analytical standards influences the structure of sentences within texts. By analyzing the relationship between analytical compliance and sentence construction, the study aims to uncover the effects of adherence to linguistic, syntactic, and contextual norms on text cohesion and readability. The findings shed light on the importance of analytical conformity in shaping sentence structures and enhancing overall text quality and comprehension.
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2024 |
Analysis Connection Mathematical Student through Learning Styles Think Talk Write (TTW) Tips Collaboration
(Nufa visca amaratya, Putri indah lestari)
DOI : 10.62951/ijsme.v1i1.11
- Volume: 1,
Issue: 1,
Sitasi : 0 23-Mar-2024
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| Last.13-Aug-2025
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This study aims to analyze students' mathematical connections through the application of the Think Talk Write (TTW) learning style and collaboration in the context of mathematics learning. The Think Talk Write (TTW) method emphasizes developing critical thinking, communication and writing skills in understanding mathematical concepts. Collaboration between students is also integrated to strengthen mathematical understanding through discussion and joint problem solving. This research uses a qualitative approach with case studies as the analytical framework. Data was collected through classroom observations, interviews with students, and analysis of students' writing. Research findings show that implementing the Think Talk Write (TTW) method with collaboration can improve students' mathematical connections, strengthen conceptual understanding, and improve communication and mathematical problem solving skills. Pedagogical implications of these findings are discussed to promote more effective and inclusive mathematics learning practices.
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2024 |
Penerapan good governance pada pelaksanaan pengadaan barang dan jasa secara elektronik (e-procurement) di lingkungan pemerintah provinsi jawa tengah
(Mohammad Sholeh, Kesi Widjajanti, Rohmini Indah Lestari)
DOI : 10.26623/jreb.v16i3.6844
- Volume: 16,
Issue: 3,
Sitasi : 0 17-Jan-2024
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| Last.09-Jul-2025
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<p>Penelitian ini didasari pentingnya penerapan <em>good governance</em> dalam menghasilkan kualitas tata kelola yang baik. Salah satunya pelaksanaan pengadaan barang/jasa pemerintah secara elektronik (<em>e-procurement</em>) di Biro Administrasi Pengadaan Barang/Jasa Setda Provinsi Jawa Tengah. Metode penelitian kualitatif yang digunakan untuk menghasilkan fenomenologi dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian penerapan <em>good governance</em> pada pelaksanaan pengadaan barang/jasa secara elektronik (<em>e-procurement</em>) di lingkungan Pemerintah Provinsi Jawa Tengah tergolong transparan, akuntabilitas, bersaing, terbuka, efektif dan efisien. Selain itu terdapat faktor yang bisa menghambat pelaksanaan pengadaan antara lain adanya gangguan server / <em>maintanance</em><em> sistem</em>, padatnya intensitas penggunaan sistem dan indikasi peretasan, kurangnya komputer, terbatasnya anggaran dan potensi intervensi dari pihak lain. Penelitian ini tidak terlepas adanya kesalahan dan kekurangan, dikarenakan keterbatasan waktu informan dalam wawancara dan keterbatasan tempat penelitian guna pengambilan sampel.</p><p><em><span lang="EN">This research is based on the importance of implementing good governance in producing quality governance. One of them is the implementation of electronic procurement of government goods/services (e-procurement) at the Regional Secretariat of Central Java Province's Goods/Services Procurement Administration Bureau. The qualitative research method used to produce phenomenology uses data collection techniques through observation, interviews and documentation. The research results on the implementation of good governance in the electronic procurement of goods/services (e-procurement) within the Central Java Provincial Government are classified as transparent, accountable, competitive, open, effective and efficient. Apart from that, some factors can hinder the implementation of procurement, including server/system maintenance problems, heavy system usage intensity and indications of hacking, lack of computers, limited budget and potential intervention from other parties. This research is not free from errors and shortcomings, due to limited time for informants in interviews and limited research space for sampling</span></em></p>
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2024 |
Management Analisis Biaya Produksi Pengolahan Tandan Buah Segar PT. Perkebunan Sumatera Utara (PTPSU) Pabrik Tanjung Kasau
(Arjuna Arjuna, Adriansyah Simatupang, Annio Indah Lestari Nasution)
DOI : 10.58192/wawasan.v2i2.1847
- Volume: 2,
Issue: 2,
Sitasi : 0 08-Jan-2024
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The internship was held at PT. North Sumatra Plantation, District Seisuka, Batu Bara Regency, North Sumatra Province on 01 February – 28 February 2023. Purposeof this internship activity is to find out how to analyze the production costs of processing fresh fruit bunches PT. North Sumatra Plantation is a company that engages in the management, processing and marketing of plantation products. Commodities that are cultivated are oil palm, rubber, sugar cane, sweet potatoes and various other plants. Analysis of the production costs of processing fresh fruit bunches. The results obtained from the activity the internship is in the first week until the end of the research is obtained expenditure of goods and entry of goods and analyze the production costs of fresh fruit bunches at PT. North Sumatra Plantation.
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2024 |
Peran psychological meaning dan dukungan organisasi sebagai pemediasi pengaruh beban kerja terhadap kepuasan kerja
(Eriq Yusuf, Rohmini Indah Lestari, Lucia Rini Sugiarti)
DOI : 10.26623/jreb.v16i3.6849
- Volume: 16,
Issue: 3,
Sitasi : 0 06-Dec-2023
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<p>Pentingnya kemampuan mengelola beban kerja, seharusnya dapat semakin meningkatkan kepuasan kerja. Penelitian ini memiliki kebaruan dari variabel intervening <em>psychological meaning </em>dan objek penelitian pada Ditpamobvit Polda Jateng. Tujuan penelitian untuk menganalisis peran <em>psychological meaning</em> dan dukungan organisasi sebagai pemediasi pengaruh beban kerja terhadap kepuasan kerja anggota Ditpamobvit Polda Jateng. Penelitian ini menggunakan 76 orang anggota Ditpamobvit Polda Jateng. Pengumpulan data menggunakan kuesioner. Penelitian ini menerapkan metode analisis regresi berganda, uji Sobel, dan analisis jalur. Hasil penelitian menunjukkan bahwa <em>psychological meaning</em> berperan dalam memediasi pengaruh beban kerja terhadap kepuasan kerja, sedangkan<em> </em>dukungan organisasi tidak memediasi pengaruh beban kerja terhadap kepuasan kerja anggota Ditpamobvit Polda Jateng.</p><p><em>The importance of the ability to manage workload should be able to increase job satisfaction further. This research has the novelty of the intervening psychological meaning variable and the object of research at the Central Java Regional Police's Ditpamobvit. The study aimed to analyze the role of psychological meaning and organisational support in mediating the influence of workload on the job satisfaction of members of the Central Java Regional Police's Ditpamobvit. This study used 76 members of the Central Java Police Ditpamobvit. Data collection using a questionnaire. This study applies multiple regression analysis, Sobel test, and path analysis. The results showed that psychological meaning played a role in mediating the effect of workload on job satisfaction, while organizational support did not mediate the effect of workload on job satisfaction of Ditpamobvit members of the Central Java Regional Police.</em></p>
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2023 |
Analisis Efektifitas Pengelolaan Alokasi Dana Desa Di Desa Simbur Naik Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur Tahun 2017-2021
(Indah Lestari, As’ad Isma, Nurlia Fusfita)
DOI : 10.55606/jurimea.v3i3.291
- Volume: 3,
Issue: 3,
Sitasi : 0 24-Oct-2023
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| Last.19-Aug-2025
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This Thesis aims to determine the effectiveness of village fund allocation in simbur naik village, muara sabak timur district, tanjung jabung timur regency. One of the goals is to find out how the village fund allocation is in simbur naik village, muara sabak timur district, tanjung jabung timur regency. This study uses a qualitative approach using a quantitative approach with data collection methods by conducting observation, interview, documentation. Effective village fund allocation management in simbur naik district in 2017-2021 is in the quite effective category. The conclusions are as follows: (1) The level of effectiveness from year to year is 2017 totaled (100%), 2018 amounted to (100%), 2019 amounted to (100%), 2020 amounted to (85,19%), year 2021 amounted to (96,06). (2) The obstacles faced by the simbur naik village government, muara sabak timur district, tanjung jabung timur regency are as follows: a). Community understanding of the allocation of village funds. b). Lack of communication between work units. c). Disbursement of village fund allocations is hampered.d). Covid-19 virus. (3). Solutions reganding the obstacles faced are as follow: a). Conducting training related to the allocation of village funds. b). Improve coordination between work units. c). Make a reserve fund.
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2023 |
Pengaruh Fee Based Income Dan Giro Wajib Minimum Terhadap Profitabilitas Bank Syariah Indonesia (BSI)
(Riska Adwiyah Hasibuan, Annio Indah Lestari Nasution, Kharina Tambunan)
DOI : 10.58192/ebismen.v2i4.1367
- Volume: 2,
Issue: 4,
Sitasi : 0 27-Sep-2023
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This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.
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2023 |
Peran Otoritas Jasa Keuangan Dalam Pengawasan Jasa Layanan Keuangan Berbasis Financial Technology Peer to Peer Lending
(Zaenal Arifin, Rohmini Indah Lestari, Saifudin Saifudin, Difa Ayu Putrisetia)
DOI : 10.26623/julr.v6i2.7170
- Volume: 6,
Issue: 2,
Sitasi : 0 30-Aug-2023
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This research aims to examine the regulation and supervision of the Financial Services Authority (OJK) regarding the provision of financial technology-based peer-to-peer lending services. The utilization of knowledge and technology in the financial sector is marked by the emergence of financial technology (Fintech). The presence of Fintech has brought convenience to various types of financial transactions. However, these positive impacts are not without their negative consequences. This is because many businesses establish or operate Fintech platforms without proper authorization or registration with the OJK. The regulation of Fintech itself is scattered across various legal provisions. This research method is normative juridical. The results of this study indicate a lack of comprehensive regulation, which has the potential to weaken legal protection for Fintech consumers. There is a need for comprehensive regulations addressing illegal Fintech activities and consumer protection in the Fintech sector. Optimal supervision of Fintech services will provide a sense of security for Fintech consumers and protect their rights. The OJK's supervision of Fintech has not been maximized, and illegal Fintech providers continue to emerge. Penelitian ini bertujuan mengkaji pengaturan dan pengawasan Otoritas Jasa Keuangan (OJK) terhadap penyelenggaraan jasa layanan keuangan digital berbasis financial technology peer to peer lending. Pemanfaatan ilmu pengetahuan dan teknologi dalam bidang keuangan ditandai dengan lahirnya financial technology (Fintech). Hadirnya Fintech membawa kemudahan di segala jenis transaksi keuangan. Namun dampak positif tersebut tidak lepas juga dari dampak negatif yang timbul. Hal ini terjadi karena banyak pelaku usaha yang mendirikan atau menjalankan Fintech tanpa adanya izin atau terdaftar di OJK. Pengaturan Fintech sendiri masih tersebar dalam berbagai peraturan perundang-undangan. Metode penelitian ini adalah yuridis normatif. Hasil penelitian ini adalah. Hasil penelitian ini adalah ketiadaan pengaturan yang komprehensif berpotensi mengakibatkan lemahnya perlindungan hukum bagi konsumen Fintech. Perlu adanya regulasi yang komprehensif terkait adanya Fintech ilegal dan juga perlindungan terhadap konsumen Fintech. Pengawasan yang optimal terhadap jasa layanan Fintech akan memberikan rasa aman untuk para konsumen Fintech dan dapat terlindungi hak-hak dari konsumen. OJK dalam melaksanakan pengawasan terhadap Fintech belum maksimal dan masih terus bermunculan penyelenggran Fintech ilegal.
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2023 |