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Pengaruh Kenaikan Tarif PPN dan Sosualisasi Tarif PPN terhadap Daya Beli Masyarakat : (Studi Empiris Mayarakat Kecamatan Larangan Kabupaten Brebes)
Bela Dwi Defira
; Dumadi, Dumadi
; Nasiruddin, Nasiruddin
; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 5
, No 1
(2025)
Purchasing power is the ability of people to buy goods and services to meet their needs. This study aims to analyze the effect of increasing VAT rates and socialization of VAT rates on people's purchasing power. Sampling was obtained using purposive sampling technique, with a sample size of 400 respondents aged 20 years and over and already having jobs. The data analysis method used is data quality test (validity and reliability), classical assumption test (normality, multicollinearity, heterosc...
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Pengaruh Good Governance, Kompetensi Aparat Desa, dan Pengawasan terhadap Efektivitas Pengelolaan Dana Desa : (Studi Empiris Desa se Kecamatan Wanasari Kabupaten Brebes)
Riri Rengganih
; Anisa Sains Kharisma
; Hilda Kumala Wulandari
; Dumadi, Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 5
, No 1
(2025)
This study aims to examine the influence of good governance, village official competence, and oversight mechanisms on the effectiveness of Village Fund management in Wanasari District, Brebes Regency. A quantitative approach was used, involving a questionnaire survey of 90 respondents from 20 villages. Data were analyzed using multiple linear regression. The results show that all three independent variables have both partial and simultaneous positive and significant effects on Village Fund manag...
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Pengaruh Literasi Keuangan dan Kemampuan Manajerial terhadap Kinerja Keuangan Toko Bangunan Wanasari Kabupaten Brebes
Wahyu Firmansyah
; Nasiruddin, Nasiruddin
; Mohamad Badrun Zaman
; Dumadi, Dumadi
; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 5
, No 1
(2025)
This research aims to analyze the influence of financial literacy and managerial ability on the financial performance of building material stores in Wanasari District, Brebes Regency. The background of this study is based on the importance of effective financial management and good managerial skills in supporting business success, especially in the building material store sector. The research method used is a quantitative method with a survey approach. Data was collected through questionnaires d...
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Pengaruh Kesadaran Wajib Pajak dan Kepercayaan Wajib Pajak pada Pemerintah terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Bulakamba
Rizqi Amellia
; Roni, Roni
; Nasiruddin, Nasiruddin
; Dumadi, Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 5
, No 1
(2025)
This study aims to analyze taxpayer awareness and trust in the government in encouraging compliance with the payment of Land and Building Tax (PBB) in the Bulakamba District. A quantitative method was used in this research, with data collection carried out through the distribution of questionnaires to 100 respondents who are PBB taxpayers in the area. The data analysis technique used is multiple linear regression with the help of SPSS software. The results of the study indicate that both taxpaye...
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