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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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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 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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Analisis hubungan antara kualitas layanan jaringan dan pengalaman pengguna pada layanan video streaming youtube
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 3
(2025)
The quality of user experience (Quality of Experience/QoE) in YouTube video streaming services is highly influenced by the quality of network service (Quality of Service/QoS). QoS measurement is conducted using Wireshark software with parameters such as throughput, packet loss, delay, and jitter, and assessed based on the TIPHON standard. Meanwhile, QoE is evaluated through a survey of 30 respondents and measured using the Likert scale.The analysis results indicate that QoS falls into the "Good"...
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Analisis pengaruh penerapan aplikasi Quizizz terhadap minat belajar siswa
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 3
(2025)
This study aims to examine the impact of using the Quizizz application on students’ learning interest in the Information Technology subject at SMK Negeri 3 Salatiga. The research employed a quantitative approach with a quasi-experimental design, involving an experimental class that utilized Quizizz as a learning medium and a control class that used conventional teaching methods. Data on students’ learning interest were collected through questionnaires and analyzed using the Independent Sample T-...
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Pengaruh Pengumuman Dividen, Ukuran Perusahaan Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent...
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Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Square...
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Analisis Strategi Pemasaran Live Shopping Tiktok Shop Terhadap Minat Beli Konsumen Dengan Pendekatan Prinsip Syariah
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
Penelitian ini mengkaji strategi pemasaran live shopping pada platform TikTok Shop dan pengaruhnya terhadap minat beli konsumen dengan pendekatan prinsip syariah. Dengan menggunakan metode kualitatif melalui studi pustaka sistematis, penelitian ini menganalisis strategi pemasaran digital seperti flash sale, interaksi langsung, dan promosi yang diterapkan dalam live shopping TikTok serta mengkaji bagaimana aspek etika dan kepatuhan syariah memengaruhi keputusan pembelian. Hasil penelitian menunju...
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