PROFITABILITY ANALYSIS OF NORMAL SEASON AND OFF-SEASON MUSKMELON CULTIVATION IN DISTRICT SIALKOT, PAKISTAN

1970 ◽  
pp. 24
Author(s):  
MUHAMMAD TAHIR LATIF, FALAK SHER, MUZZAMMIL HUSSAIN
Keyword(s):  
Sampling Method ◽  
Field Survey ◽  
Market Price ◽  
Primary Data ◽  
Customer Demand ◽  
Net Return ◽  
Profitability Analysis ◽  
Economic Parameters ◽  
Convenience Sampling ◽  
Gross Income

A field survey was conducted during 2016 to estimate the profitability of normal season and off-season muskmelon cultivation in district Sialkot, Pakistan. The primary data was collected from forty farmers with convenience sampling method. Economic parameters like net return and BCR were employed. Off-season muskmelon cultivation was found economically feasible due to additions of yield (17%), gross income (122%), profit (161%) and market price (90%) in comparison to normal season crop. Therefore, it is recommended to cultivate the off-season muskmelon (BCR 3.26) to obtain more profit and fulfill the customer demand in less supply period instead of normal season cultivation (BCR 2.44).

Umur, Tingkat Pendidikan, Penghasilan Bruto, Moral Dan Kepatuhan Pembayaran Pajak

Liquidity ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 116-125
Author(s):  
Isthi Wahyuning Tyas
Keyword(s):  
Sampling Method ◽  
Primary Data ◽  
Moral Influence ◽  
Convenience Sampling ◽  
Gross Income ◽  
Tax Payments ◽  
The Individual ◽  
Data Subject ◽  
Effect Of Age ◽  
Selection Of

The issues discussed in this study was the influence of age, educational level, gross income and moral for the tax payment compliance. The purposes of the study are finding the empirical evidence on: (1) the effect of age on the taxpayer compliance of tax payments; (2) regarding the effect of education on adherence tax payments; (3) the effect of the gross income of the taxpayer compliance of tax payments; and (4) regarding the moral influence taxpayer to the tax payment compliance. This type of research is the quantitative study of causality. The population in this study is the individual taxpayer entrepreneur in Ciputra Mall. The selection of the sample with convenience sampling method. Types of data used is the data subject, and data sources used are the primary data. Data collection method used is by using a questionnaire distributed to 100 respondents. The analysis used is multiple regression analysis. The results showed that (1) age taxpayer has positive and significant effect on adherence to pay tax; (2) education taxpayer has positive and significant effect on adherence to pay tax; (3) gross income taxpayer has positive and significant effect on adherence to pay tax; and (4) moral taxpayer has positive and significant impact on adherence to pay taxes.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

2012 ◽  
Vol 4 (2) ◽  
pp. 72-90
Author(s):  
Nancy Marchelly ◽  
Waluyo Waluyo
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Tax Compliance ◽  
The State ◽  
Primary Data ◽  
Tax Revenue ◽  
Dominant Source ◽  
State Expenditure ◽  
Convenience Sampling

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance.   This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data.  The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to  individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, PELAYANAN, SANKSI PERPAJAKAN, DAN TINGKAT PENDIDIKAN WAJIB PAJAK TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PBB P2

2020 ◽  
Vol 6 (1) ◽  
pp. 75-95
Author(s):  
Yunita Isna Ratri ◽  
Achmad Tjahjono
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Relationship ◽  
Secondary Data ◽  
Education Level ◽  
Primary Data ◽  
Partial Knowledge ◽  
Convenience Sampling

The Analysis Influence of Knowledge Taxation, Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2. SkripsiStarta One (S1) Accounting Departement STIE Widya Wiwaha Yogyakarta 2018. The purpose of this research is to know influence of Knowledge Taxation,Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2 with using multiple linear regression and dummy’s variable. The sample in this research includes 120 respondences who are in the District of Prambanan, village Bokoharjo, Madurejo, Sambirejo, Sumberharjo, Wukirharjo, Gayamharjo. The sampling method is convenience sampling. The collected of data to use primary data with questionnaire technique and secondary data that is data taken from DPPKAD (Dinas Pendapatan Pengelolaan Keuangan Aset Daerah). The results of the research to drawn that the partial, knowledge taxation has a positive relationship and significantly influence the awareness of paying taxpayers PBB P2, and Services have a positive relationship and significant effect on the awareness of paying taxpayers PBB P2. By mutual independentvariables affect the awareness of paying taxpayers PBB P2 as a dependent variable.

scholarly journals PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA

2017 ◽  
Vol 20 (2) ◽  
pp. 285
Author(s):  
Amilin Amilin
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Equation Modeling ◽  
Convenience Sampling

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue

scholarly journals Managing Organizational Conflicts: A Study among Organizations in Kosovo

2019 ◽  
Vol 9 (1) ◽  
pp. 29-35
Author(s):  
Saxhide Mustafa ◽  
Fatos Berani ◽  
Hajdin Berisha
Keyword(s):  
Conflict Management ◽  
Sampling Method ◽  
Academic Research ◽  
Quantitative Approach ◽  
Primary Data ◽  
Management Process ◽  
Convenience Sampling ◽  
Organizational Activities ◽  
The Impact ◽  
Structured Questionnaire

Abstract Organizations and managers during their organizational activities, not rarely face different conflicts. Managers, depending on their gender, use different ways to resolve these conflicts while this reflects on their subordinates. The purpose of this study is to analyse the most common approaches applied to resolve conflicts in organizations in Kosovo and the impact of gender on the choice of style to handle conflicts. The study employs a quantitative approach whilst convenience sampling method is used for the purpose of selecting respondents. The study is conducted in ten largest companies in Kosovo in which hundred employees and fifty managers were included. A structured questionnaire is used to collect primary data and necessary tests were conducted through SPSS. Results reveal that managers use the integrative style more than other styles during the conflict management process; gender partially affects the choice of the style and the style of conflict management affects the likelihood of managers among employees. The study suggests that the field of conflict management among organizations in Kosovo needs more academic research.

scholarly journals PENGARUH PROFESIONALISME, INDEPENDENSI AUDITOR DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN PENDIDIKAN DAN PELATIHAN AUDIT SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 8 (2) ◽  
pp. 87
Author(s):  
Andi Wajdi ◽  
Rossje V Suryaputri
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
Convenience Sampling ◽  
Questionnaire Method

<p class="Style1">The objective of this research is to empirically analyze the influence of professionalism, auditor's independency, and audit complexity toward audit quality. And to empirically analyze about the influence of professionalism, auditor's independency, and audit complexity toward audit quality which is moderated by education and audit training, particularly for auditors who work for Public Accounting Firm in East Jakarta. The populations in this research are several auditors who work for Public Accounting Firm in East Jakarta. The samples are collected with convenience sampling method and total of samples are about 72 respondents from 11 PAFs spread all across East Jakarta. The questionnaire method was used for collecting primary data. And double regression linear were used to analyze the data that has been collected. The result of this research shows that professionalism, auditor's independency, and also audit complexity have positive influences toward audit quality, significantly. Also, education and audit training have a signifkant role as moderated variables in relationships between influence of professionalism, auditor's independency, and audit complexity toward audit quality.</p>

scholarly journals Pengaruh Variasi Produk dan Kualitas Pelayanan terhadap Minat Beli Ulang Konsumen pada Coffeeville-Oishi Pan Magelang

2021 ◽  
Vol 2 (3) ◽  
pp. 150-159
Author(s):  
Budi Lestari ◽  
Ivo Novitaningtyas
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Product Variety ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Managerial Implications ◽  
Product Variation ◽  
Convenience Sampling ◽  
Improve Health

Abstract This study aims to examine the effect of product variation and service quality on consumer repurchase interest at the Coffeville-Oishi Pan Magelang cafe. This study uses a quantitative approach. This study uses primary data obtained from 100 respondents as a sample selected based on the convenience sampling method. The data that has been collected was analyzed based on multiple linear regression analysis using SPSS. The results showed that product variations and service quality had a significant simultaneous effect on consumers' repurchase interest. The product variation has a positive and significant effect on consumer repurchase interest, but service quality has a positive and insignificant effect on consumer repurchase interest. The results provide managerial implications for Coffeville-Oishi Pan Magelang to increase product variety and improve health protocol-based services in order to increase consumer repurchase interest. With the increasing interest in repurchasing consumers, it is hoped that the cafe business that is run can develop and be sustainable. Abstrak Penelitian ini bertujuan untuk menguji pengaruhi variasi produk dan kualitas pelayanan terhadap minat beli ulang konsumen pada cafe Coffevillage-Oishi Pan Magelang. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan data primer yang diperoleh dari 100 responden sebagai sampel yang dipilih berdasarkan metode convenience sampling. Data yang telah terkumpul dianalisis berdasarkan analisis regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa variasi produk dan kualitas pelayanan berpengaruh signifikan secara simultan terhadap minat beli ulang konsumen. Adapun variasi produk memiliki pengaruh yang positif dan signifikan terhadap minat beli ulang konsumen, tetapi kualitas pelayanan memiliki pengaruh positif dan tidak signifikan terhadap minat beli ulang konsumen. Hasil memberikan implikasi manajerial bagi Coffevillage-Oishi Pan Magelang untuk meningkatkan variasi produknya dan meningkatkan layanan berbasis protokol kesehatan agar dapat meningkatkan minat beli ulang konsumen. Dengan meningkatnya minat beli ulang konsumen maka diharapkan agar bisnis cafe yang dijalankan dapat berkembang dan berkelanjutan.

scholarly journals Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Dan Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah

2019 ◽  
Vol 16 (2) ◽  
pp. 161
Author(s):  
Marta Hapsari Oktavia
Keyword(s):  
Sampling Method ◽  
Task Complexity ◽  
Sample Selection ◽  
Primary Data ◽  
Central Java ◽  
Convenience Sampling ◽  
Positive Effect ◽  
Central Java Province

Abstract This study aims to examine the influence of integrity, confidentiality, task complexity, motivation and unclear role on the performance of auditors in the Inspectorate of Central Java Province. The population of this study are all auditors working in Inspectorate of Central Java Province. This research uses primary data and sample selection using convenience sampling method. The sample of 34 auditors from Inspectorate of Central Java Province participate in this study. The results show that integrity has a positive effect on auditor performance. Motivation negatively affects the auditor's performance. While the confidentiality, task complexity and vagueness of the role does not affect the performance of auditors. Keywords: performance, integrity, confidentiality, task complexity, motivation, unclear role Abstrak Penelitian ini bertujuan untuk menguji pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di Inspektorat Provinsi Jawa Tengah. Populasi penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Penelitian ini menggunakan data primer dan pemilihan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini sebesar populasi yaitu 34 auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Hasil penelitian menunjukan bahwa integritas berpengaruh positif terhadap kinerja auditor. Motivasi berpengaruh negatif terhadap kinerja auditor. Sedangkan kerahasiaan, kompleksitas tugas dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor. Kata kunci: kinerja, integritas, kerahasiaan, kompleksitas tugas, motivasi, ketidakjelasan peran

JOB SATISFACTION AMONG EMPLOYEES OF SUN PHARMA- WITH SPECIAL REFERENCE TO UNIT II, SIKKIM

2016 ◽  
Vol 12 (02) ◽  
Author(s):  
Prasansha Dong ◽  
Ravi Shekhar Vishal ◽  
B. Muthupandian
Keyword(s):  
Job Satisfaction ◽  
Factor Analysis ◽  
Pharmaceutical Industry ◽  
Special Reference ◽  
Sampling Method ◽  
Personal Information ◽  
Total Sample ◽  
Primary Data ◽  
Convenience Sampling ◽  
One Way Anova

India’s pharmaceutical market accounts for about 1.4 percent of the global pharmaceutical industry in value terms and 10 percent in volume terms. Sun Pharma is a leading and India’s top pharmaceutical company. The following study tries to study the job satisfaction of employees of Sun Pharmaceuticals Industries Ltd with reference to Sikkim state and to identify the factors which influence the job satisfaction of employees. The study relies on primary data collected from employees of Sun Pharma, Sikkim with the help of well-designed questionnaire. Total sample size is of 120 respondents using convenience sampling method. The first part of the questionnaire consists of questions related to personal information on age, gender, qualification, marital status, duration of work and department. The second part of questionnaire consists of thirty-six statements which are evenly distributed in points and Five Point Likert Scale has been applied for the same. After collection of primary data, it has been entered in SPSS 18.0 for statistical analyses. The study has used simple percentage and averages for the simple probing into the topic. Factor analysis has been used to determine the 14 variables. Various test like Independent T-test, One-way ANOVA were used to test the job satisfaction of respondents and to meet the objective of the study. The study revealed that there is not much difference among the job satisfaction of employees in Sun Pharma.

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