scholarly journals KEBIJAKAN AKSES INFORMASI KEUANGAN TERHADAP PERILAKU WAJIB PAJAK DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Endah Purnama Sari ◽  
Erik Nugraha
Keyword(s):  
Research Method ◽  
Information Access ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Information ◽  
Access Policy ◽  
Analysis Technique ◽  
Directorate General ◽  
The Government ◽  
The Impact

ABSTRACT Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords:              Financial Information Access Policy; Taxpayer Behavior;                                Taxpayer Compliance

Investors’ probable solutions to their problems: a study of Punjab

2018 ◽  
Vol 60 (2) ◽  
pp. 355-372
Author(s):  
Jaspreet Kaur
Keyword(s):  
Factor Analysis ◽  
Stock Market ◽  
Capital Markets ◽  
Credit Rating ◽  
National Level ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Content Type ◽  
Analysis Technique ◽  
The Impact

Purpose Small and ignorant investors have had very unpleasant experiences in the stock market. They should be alert and have proper knowledge and understanding of the various problems that can arise in their dealings and how these can be resolved. This paper aims to analyse the investors’ probable solutions to their investment-related problems by using descriptives and factor analysis technique. Only Securities and Exchange Board of India (SEBI) can ensure a free and fair market and take India into league of major global capital markets in the next round of reforms. Design/methodology/approach By personally visiting the offices of the stockbrokers, 1,000 questionnaires have been distributed among retail equity investors of Punjab, i.e. Amritsar, Jalandhar, Ludhiana and Mohali. Stockbrokers have been selected using simple random sampling technique because of their large number. In total, 373 questionnaires have been filled up by the respondents, and 45 questionnaires have been found to be incomplete and thus have been excluded from the analysis. Remaining 328 questionnaires have been used for the analysis. The objective of the research is to study the investors’ probable solutions to their investment-related problems. The collected data have been analysed using descriptives and factor analysis technique. Findings It has been found that 24.7 per cent retail equity investors have filed complaints while dealing in the securities market; on the other hand, 75.3 per cent retail equity investors have not filed any complaint neither against the company nor against the intermediaries. It has been found that the authorities have taken 12-90 days and even four-five months in providing first reply to their complainants. Moreover, it has been found that in some of the cases, SEBI has written to the concerned companies to resolve the complaints, and some issues have been still pending with SEBI. It has been revealed that SEBI has taken quite long time to resolve the complaints, and equity investors have not been satisfied with the decisions of the SEBI. This study has further highlighted the importance of variables considered by investors as probable solutions to their problems while dealing with securities. The highest mean score has been found for the variable grievance redressal mechanism has been slow, followed by investors have been exploited by the malpractices of companies, merchant bankers and auditors, stronger regulations have been required to strengthen investor protection, investor has yet not educated enough to discriminate between good and not-so-good scrips, etc. These 22 variables measuring the construct of investors’ probable solutions to their problems have been analysed with the help of factor analysis. Six factors have been identified with the help of factor analysis, i.e. stability measures for stock market, investor awareness and education norms, measures to impart knowledge to investors, measures to protect investor rights, audit of companies and investor grievance redressal, and these factors have together explained 68.441 per cent of the variance in data. Research limitations/implications Based on the study done by the researcher, the following suggestions are identified for further research. As the present study is at a state level, it could be extended to national level. The impact of retail investment in capital market may be studied in view of rural investors. The study may further be carried out to analyse the impact of reforms on the functioning of stock exchanges. A study on the awareness of women investors about retail investment pattern could be attempted. Implications of internet stock trading in India can be taken up for study. Impact of technological innovation in capital markets can be studied. Practical implications This study would be of great use for investors who make decisions regarding investment. This study will help policymakers in formulating strategies and will also help credit rating agencies in rating the investment instruments. Social implications This study is of great help for investors and SEBI. This study guides the investors regarding various laws that have been formulated for their protection and guides the SEBI in making strict regulations for the protection of the investors. Originality/value This task is 100 per cent original and some authors have been quoted.

scholarly journals Pengaruh penggunaan aplikasi Plantnet dan gaya belajar terhadap hasil belajar

2020 ◽  
Vol 7 (1) ◽  
pp. 12-22
Author(s):  
Anton Adhy Pujianto ◽  
I Nyoman Sudana Degeng ◽  
Sugito Sugito
Keyword(s):  
Learning Styles ◽  
Learning Outcomes ◽  
Random Sampling ◽  
Research Method ◽  
Science Learning ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Class Discussion ◽  
Science Students ◽  
Analysis Technique

Tujuan dari penelitian ini adalah: 1.) Untuk mengetahui pengaruh penggunaan aplikasi PlantNet terhadap hasil belajar; 2.) Untuk mengetahui pengaruh gaya belajar terhadap hasil belajar; dan 3.) Untuk mengetahui interaksi antara peng-gunaan aplikasi PlantNet dan gaya belajar terhadap hasil belajar IPA siswa kelas VII. Metode penelitian ini menggunakan penelitian eksperimen. Penelitian dilak-sanakan pada tanggal 20 Januari 2020 sampai dengan 14 Maret 2020. Populasi dalam penelitian ini sebanyak 32 kelas dengan jumlah sebanyak 1.088 siswa kelas VII ditiga sekolah yaitu SMP Negeri 2 Gedangan, SMP Negeri 3 Sidoarjo, dan SMP Negeri 4 Sidoarjo. Teknik pengambilan sampel penelitian menggunakan simple random sampling, pengambilan sampel secara acak sederhana melalui nomor undian. Dalam pengambilan sampel didapat 3 kelas eksperimen penggunaan aplikasi PlantNet dan 3 kelas kontrol tanpa aplikasi PlantNet menggunakan diskusi kelas. Teknik analisis data menggunakan Anava dua jalur dengan nilai signifikansi sebesar α = 0,05. Hasil penelitian ini menunjukkan bahwa: 1.) Ada-nya  pengaruh penggunaan aplikasi PlantNet terhadap hasil belajar IPA siswa kelas 7; 2.) Adanya pengaruh gaya belajar terhadap hasil belajar IPA siswa kelas 7; dan 3.) Adanya interaksi antara penggunaan aplikasi PlantNet dan gaya belajar terhadap hasil belajar IPA siswa kelas VII. AbstractThe objectives of this study are: 1.) To determine the effect of using the PlantNet application on learning outcomes; 2.) To determine the effect of learning styles on learning outcomes; and 3.) To determine the interaction between the use of the PlantNet application and learning styles on the learning outcomes of 7th grade science students. This research method uses experimental research. The study was conducted on January 20 until March 14, 2020. The population in this study was 32 classes with a total of 1,088 7th grade students in three schools, namely SMP Negeri 2 Gedangan, SMP Negeri 3 Sidoarjo, and SMP Negeri 4 Sidoarjo. The research sampling technique uses simple random sampling, simple random sampling through lottery numbers. In sampling obtained 3 experimental classes using the PlantNet application and 3 control classes without the PlantNet application using class discussion. Data analysis technique used two-way Anava with a significance value of α = 0.05. The results of this study indicate that: 1.) The influence of the use of the PlantNet application on the learning outcomes of the 7th grade science students; 2.) The influence of learning styles on the results of science learning for 7th grade students; and 3.) There is an interaction between the use of the PlantNet application and learning styles on the learning outcomes of 7th grade science students. 

scholarly journals Factors Affecting the Income of Rural Women: An Evidence from District Faisalabad, Pakistan

2020 ◽  
Vol 2 (3) ◽  
pp. 80-85
Author(s):  
Rubina Akhtar ◽  
Muhammad Amjed Iqbal ◽  
Allah Bakhsh
Keyword(s):  
Rural Women ◽  
Rural Areas ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Factors Affecting ◽  
The Government ◽  
One Year ◽  
The Impact

The fundamental point of the investigation was to assess the effect of various components on the pay of rural women in the region Faisalabad. For this, a stratified sampling procedure was utilized. At the first stage, the Faisalabad district was chosen purposively. In the second stage, five regions of each class were chosen through a simple random sampling technique. The total sample size was comprised of 150 respondents. A pre-tested questionnaire was used to gather the information from chosen respondents through the personal interview technique. Descriptive Statistics were used to explore the socio-economic characteristics of rural women. Multiple linear regression analysis was used to estimate the impact of different factors affecting the income of rural women. According to the estimated results, the age of the respondents has a positive and highly significant impact. This indicates that one year increase in the age of women would increase her income by 0.314 units. The estimated result of education described that for every one year in an increase in schooling year of women will increase the income by 0.191 unit. The variable of family sizes of the respondents has a significant and positive effect on the respondent’s income. Working hours of the respondents have a positive and significant effect on respondent’s income. The satisfaction of the respondents has a positive and significant effect on the respondent’s income. Female participation in the market increases with the growing levels of higher education. It is recommended that the government should provide education to the females especially in rural areas.

scholarly journals Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance

2018 ◽  
Vol 19 (1) ◽  
pp. 10 ◽  
Author(s):  
Amanda Dhinari Permata ◽  
Siti Nurlaela ◽  
Endang Masitoh Wahyuningsih
Keyword(s):  
Total Population ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Sales Growth ◽  
Tax Amnesty ◽  
Analysis Technique ◽  
The Government ◽  
Industry Sectors ◽  
The Impact

The purpose of this study was to examine the effect of Size, Age, Profitability, Leverage, Sales Growth on Tax Avoidance. The population which is the object of this research is the basic and chemical industry sectors listed on Indonesia Stock Exchange (BEI) in 2012 - 2016. The total population of 68 companies, this study obtained by purposive sampling technique which then resulted in 32 research samples for further investigation. The analysis technique used is logistic regression analysis. Based on data analysis and discussion can be concluded that Size, Age, Profitability, Leverage, and Sales Growth has no effect on Tax Avoidance. This means that the government succeeded in conducting Tax Amnesty program which has the impact of the company will not do Tax Avoidance

Exploring Employee Motivation And Creativity on SMEs Innovation Implementation Activities In Nigeria

2013 ◽  
Vol 1 (2) ◽  
pp. 21-27
Author(s):  
M. A. Ndaliman ◽  
Kamariah Ismail ◽  
A. I. Chikaji ◽  
Mohd Khairuddin Ramliy
Keyword(s):  
Survey Research ◽  
Random Sampling ◽  
Research Method ◽  
Positive Attitude ◽  
Positive Impact ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Employee Motivation ◽  
Innovation Implementation ◽  
The Impact

Objective The study is aimed at uncovering the impact level of employee motivation and creativity on innovation implementation among SMEs sector in Nigeria Methodology/Technique The study adopted a survey research method to elicit data from the sample of selected SMEs using simple random sampling technique. Findings – The study revealed that employee motivation and creativity has significant positive impact on implementation of SMEs innovations. Findings The study revealed that employee motivation and creativity has significant positive impact on implementation of SMEs innovations. Novelty The paper demonstrate how motivation and creativity of employee determine their positive attitude and re-enforcement on the factors to spur efficiency in implementation. Type of Paper Empirical paper Keywords: , Employee Motivation, Creativity, SMEs, Innovation Implementation

scholarly journals Hubungan Kecerdasan Moral dengan Sikap Sopan Santun Siswa Kelas Tinggi SDN Gugus I Kota Bengkulu

2021 ◽  
Vol 3 (2) ◽  
pp. 154-161
Author(s):  
Gina Ramadani ◽  
Osa Juarsa ◽  
Feri Noperman
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
High Grade ◽  
Analysis Technique ◽  
Calculation Results ◽  
Moral Intelligence ◽  
The Relationship

This study aims to analyze the relationship between moral intelligence and courtesy attitudes of high-grade students of SDN cluster I, Bengkulu City. This research is a quantitative research. The research method used is correlation. The population in this study were high-grade students consisting of grades 4 and 5 of the Elementary School Cluster I of Bengkulu City, totaling 350 students consisting of 3 elementary schools, namely SDN 1, SDN 6, and SDN 7. The sample in this study used the simple random sampling technique. , the sample in this study amounted to 35 respondents who were drawn proportionally. The instruments and data collection techniques used in the study were a questionnaire consisting of a moral intelligence questionnaire and a courtesy questionnaire. The data analysis technique used the product moment correlation formula and the t test. The calculation results obtained rcount value of 0.562, greater than rtabel 0.334 with a significant level of tcount 3.892, and the contribution of moral intelligence by 32% to the polite attitudes of high class students of SDN cluster I Bengkulu City. Thus it can be concluded that there is a relationship between moral intelligence and courtesy attitudes of high-grade students of SDN cluster I Bengkulu City.

scholarly journals EFEKTIVITAS PENYALURAN PEMBIAYAAN KPR SYARIAH BERSUBSIDI PADA PT BANK BTN SYARIAH CIREBON

2020 ◽  
Vol 12 (2) ◽  
pp. 209-223
Author(s):  
Putri Pithaloka Kennedy ◽  
Juliana Juliana ◽  
Suci Aprilliani Utami
Keyword(s):  
Data Analysis ◽  
Cost Effectiveness ◽  
Research Method ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The Government ◽  
Descriptive Method

This research is based on the phenomenon of the problem in which the subsidized Syariah KPR at Bank BTN Syariah is still not on target and has not been utilized by the original debtor or owner. The houses are not occupied or diverted so that the government has not yet become effective in the subsidized Islamic KPR. The purpose of this study is to determine the pattern of the procedure for disbursement of subsidized Syariah mortgage financing at PT. Bank BTN Syariah Cirebon and to find out the level of effectiveness in disbursing subsidized sharia KPR financing to PT. Bank BTN Syariah Cirebon. The population in this study are customers of subsidized Syariah mortgage financing at PT. Bank BTN Syariah Cirebon. The sampling technique used was non-probability-purpose sampling of 96 respondents who had been determined using the Slovin formula. The research method used in this research is descriptive method with a quantitative approach. The data analysis technique used is SPSS 22. The results of the effectiveness of subsidized syariah mortgage financing are the effectiveness of the indicators of use variable 85.3%, target accuracy 84.8%, scope 85.0%, cost effectiveness 85.9%, and accuracy time 81.3%. It can be concluded overall that the effectiveness of Subsidized Syariah KPR financing at PT. Bank BTN Syariah Cirebon is very effective with a yield of 84.5%. Keywords: Effectiveness, Subsidized Syariah KPR, BTN Syariah

scholarly journals The Presentation of Entrepreneurship Training Information in Shaping the Partisipants Atitude on Melati Program

Edulib ◽  
2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Muhammad Syahwal Ashari ◽  
Hanny Hafiar ◽  
Priyo Subekti
Keyword(s):  
Information Integration ◽  
Significant Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Integration Theory ◽  
Business Training ◽  
Information Integration Theory ◽  
Analysis Technique ◽  
The Government

Abstrak. Penelitian ini bertujuan untuk mengetahui hubungan antara sajian informasi pelatihan usaha dengan sikap peserta pada Program Melati. Dinas Koperasi dan UMKN Kota Bandung melalukan berbagai upaya untuk mecapai target yang sudah ditentukan oleh pemerintah disamping mencari solusi untuk mengurangi ketergantungan pengusaha kecil terhadap rentenir sebagai sumber modal usaha, salah satunya adalah melakukan pelatihan – pelatihan terhadap calon – calon pengusaha yang berada di Kota Bandung. Penelitian ini menggunakan metode kuantitatif jenis penelitian korelasional. Teori yang digunakan adalah Teori Integrasi Informasi dari Martin Fishbein. Teknik analisis yang digunakan adalah analisis deskriptif dan analisis inferensial dengan menggunakan rumus rank spearman. Sampel dari penelitian ini 95 orang dari 126 peserta kegiatan yang terambil dengan cara teknik sampling acak sederhana. Hasil dari penelitian ini menunjukan hubungan yang cukup berarti antara pelatihan usaha Dinas KUMKM dengan sikap peserta terhadap Program Melati. Valensi dan bobot informasi Pelatihan Usaha Dinas KUMKM Kota Bandung memiliki hubungan yang cukup berarti dengan sikap peserta terhadap Program Melati. Dinas KUMKM Kota Bandung seharusnya lebih memperhatikan penentuan alur informasi yang menyentuh keyakinan peserta terhadap kredit melati, dengan cara dapat mengikutsertakan pihak Bank yang menjadi rekanan pemerintah sebagai narasumber pelatihan.Kata Kunci: Informasi, Integrasi Informasi, Pelatihan Usaha, Sikap.Abstract.This study aims to determine the relationship between the grain business training information with the attitude of the participants of the Programme Budget. This study uses a quantitative type of correlational research. The theory used is the Information Integration Theory of Martin Fishbein. The analysis technique used is descriptive analysis and inferential analysis using Spearman rank formula. Samples from this study 95 of the 126 participants in the drawn by means of simple random sampling technique. The results of this study showed a significant relationship between the Office business training participants KUMKM attitude towards Program Budget. Valance and weight information KUMKM Business Training Department Bandung has a significant relationship with the attitude of the participants of the Programme Budget. KUMKM Office of Bandung should pay more attention to the determination of the flow of information that touches the confidence of participants to credit jasmine, by the way can engage the Bank who are the partners of the government as a training resource.Keywords: Information, Information Integration, Business Training, Attitude

scholarly journals THE EFFECT OF ENVIRONMENTAL LEADERSHIP AND ENVIRONMENTAL PERSONALITY ON COMPLIANCE WITH THE COVID-19 HEALTH PROTOCOL

2021 ◽  
Vol 9 (5) ◽  
pp. 870-871
Author(s):  
Nurhayati a ◽  
Keyword(s):  
Data Analysis ◽  
Early Detection ◽  
Hypothesis Testing ◽  
Random Sampling ◽  
Research Method ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
P Value ◽  
Environmental Leadership ◽  
Analysis Technique

COVID-19 is a newly discovered disease and knowledge regarding its prevention is still limited. The key to prevention includes breaking the chain of transmission with isolation, early detection, and carrying out basic protection. The purpose of this study was to determine and analyze the influence of environmental leadership and environmental personality on compliance with the COVID-19 health protocol in Kebayoran Lama Village, South Jakarta. This research was conducted from July to September 2020. This research was conducted from March to May 2021. The research method used was quantitative with an explanation format. The sampling technique used in this study was simple random sampling. Based on this technique, 99 residents who reside in the Kelurahan Kebayoran Lama, South Jakarta were obtained as research samples. The technique of collecting data with a questionnaire is distributed to the sample using google form. The data analysis technique used the classical assumption test in the form of normality, linearity, heteroscedasticity, autocorrelation, and multicollinearity. Research hypothesis testing using the t test. The results showed that the influence of environmental leadership on compliance with the COVID-19 health protocol. The T-Statistic value is 5.504> the T-table value is 1.984 (? = 0.05) and the P-value is 0.000 the T-table value is 1,984 (? = 0.05) and the P-value value is 0,000 the T-table value is 1.984 (? = 0.05) and the P-value is 0.000.

scholarly journals Peran Hardiness sebagai Moderator dalam Pengaruh Job Insecurity terhadap Job Stress

2021 ◽  
Vol 8 (1) ◽  
pp. 101-116
Author(s):  
Fridayanti Fridayanti ◽  
Ayu Permatasari ◽  
Adang Hambali
Keyword(s):  
Job Stress ◽  
Research Method ◽  
Job Insecurity ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Stress Scale ◽  
Public Elementary Schools ◽  
Analysis Technique ◽  
Data Collection Technique

This study aims to examine the role of hardiness in moderating the effect of job insecurity on job stress. The research method used is quantitative causality. The sampling technique used was simple random sampling. The total respondents in this study were 142 honorary teachers at public elementary schools in Cileunyi District, Bandung Regency. The data collection technique used a questionnaire consisting of three measuring scales, namely The Job Insecurity scale, The Job Stress Scale (JSS), and The Occupational Hardiness Questionnaire (OHQ). The data analysis technique uses the MRA (Moderated Regression Analysis) test. The results showed that job insecurity had a significant effect on job stress and hardiness could not moderate the effect of job insecurity on job stress. This shows that hardiness does not significantly affect in reducing the effect in the relation of job insecurity toward job stress.

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