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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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Analisis Prioritas Penanganan Jalan dengan Metode Provincial and Kabupaten Road Management System (PKRMS) di Kranggan, Temanggung
Journal of Civil Engineering and Technology Sciences
Vol 4
, No 2
(2025)
Kondisi jalan idealnya berada dalam keadaan mantap untuk mendukung mobilitas masyarakat, namun keterbatasan anggaran menjadi kendala sehingga diperlukan alokasi yang efektif, efisien, dan sesuai kebutuhan. Analisis prioritas penanganan jalan menggunakan Provincial and Kabupaten Road Management System (PKRMS) menghasilkan rekomendasi jenis penanganan, estimasi kebutuhan biaya, serta urutan prioritas berdasarkan data inventarisasi jalan, kondisi jalan, volume lalu lintas, dan harga satuan pekerjaa...
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Stabilisasi Tanah Ekspansif Menggunakan Semen dan Magnesium Carbonate
Journal of Civil Engineering and Technology Sciences
Vol 4
, No 2
(2025)
Tanah ekspansif merupakan jenis tanah bermasalah yang memiliki potensi mengembang dan menyusut secara signifikan akibat perubahan kadar air, sehingga dapat menimbulkan kerusakan pada struktur perkerasan jalan, pondasi bangunan, maupun infrastruktur lainnya. Upaya stabilisasi kimia merupakan metode yang umum digunakan untuk meningkatkan sifat teknis tanah tersebut. Penelitian ini bertujuan untuk mengevaluasi efektivitas campuran semen dan magnesium carbonate (MgCO₃) dalam meningkatkan karakterist...
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Implementasi Program Bantuan Ketahanan Pangan melalui Penyaluran Bantuan Hewan Ternak dan Bibit Tumbuhan di Desa Bangun Purba
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Food security is a crucial foundation in breaking the cycle of poverty, particularly in rural areas that are vulnerable to limited food access. The Government of Bangun Purba Village has implemented a food security assistance program through the distribution of livestock and crop seedlings as a strategy to improve both food availability and community income. This study aims to describe the implementation process of the program, identify supporting and inhibiting factors, and assess its impact on...
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Pengaruh Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) Terhadap Harga Saham : (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Periode 2020-2024)
Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent...
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Pengaruh Fasilitas Kerja, Kompetensi dan Konflik Kerja Terhadap Produktivitas Kerja Karyawan UD Karya Pala Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of work facilities, competence, and work conflict on employee productivity at UD Karya Pala Kediri, both partially and simultaneously. The research employed a quantitative approach with a causal associative design. The population consisted of 36 employees, all of whom were included as respondents using a saturated sampling technique. Data were collected through questionnaires using a five-point Likert scale and analyzed using validity, reliability, classi...
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Pengaruh Price, Promotion Dan Location Terhadap Customer Satisfaction Pada Laundry The Daily Wash Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the effect of price, promotion, and location on customer satisfaction at The Daily Wash Laundry Kediri. This research employs a quantitative associative approach to examine the causal relationship among variables. The sample consists of 170 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through validity and reliability testing, classical assumption tests, and multiple linear regression ana...
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Perencanaan Kapasitas Produk Menggunakan Metode Linear Programming Untuk Mendapatkan Keuntungan Maksimum Pada UMKM Sekar Arum
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze and determine the optimal production capacity at Sekar Arum MSMEs to achieve maximum profit using the Linear Programming (LP) graphical approach. The research employed a quantitative method with a descriptive approach. The data used included primary data from interviews and observations, and secondary data from production and raw material records. The analysis was conducted by formulating a mathematical LP model consisting of an objective function and constraint functi...
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Analisis Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas pada Sektor Makanan dan Minuman Indonesia (2019-2023)
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative appro...
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Hubungan Antara Intensitas Penggunaan Game Online: Mobile Legends dan Perilaku Konsumtif Pada Mahasiswa Universitas PGRI Ronggolawe Tuban
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the relationship between the intensity of playing the online game Mobile Legends and the consumptive behavior of university students at Universitas PGRI Ronggolawe Tuban. The research was motivated by the growing phenomenon of digital consumption among students, particularly through virtual item purchases via microtransactions. A quantitative correlational approach was employed, using purposive sampling involving 40 active student players of Mobile Legends. Research in...
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