scholarly journals GELIAT E-COMMERCE DAN PENERIMAAN PAJAK DIMASA PANDEMI

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 141-151
Author(s):  
Tenriwaru Tenriwaru ◽  
Amiruddin Amiruddin ◽  
Ilma Sahrani
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Economic Downturn ◽  
Analysis Method ◽  
Business Sectors ◽  
Very High ◽  
Descriptive Qualitative

This study aims to determine tax revenue from the e-commerce sector during this pandemic. Sources of data used in this study consisted of primary data and secondary data. Primary data were obtained from informants who were taxpayers and tax authorities while secondary data were obtained from relevant written media, namely journals and internet sites. The analysis method used is descriptive qualitative. The results showed that the use of e-commerce during this pandemic was very high compared to previous years, but tax revenue itself actually decreased during this pandemic due to the economic downturn that hit various business sectors which had an impact on decreasing tax revenue.

scholarly journals HUBUNGAN MOTIVASI, KEMAMPUAN, KEDISIPLINAN, DAN KEPUASAN KERJA DENGAN KINERJA MANDOR DI PT GREAT GIANT PINEAPPLE DEPARTEMEN PG 2 LAMPUNG TENGAH

2021 ◽  
Vol 8 (2) ◽  
pp. 287
Author(s):  
Arnum Wahida Banati Husna ◽  
Wuryaningsih Dwi Sayekti ◽  
Adia Nugraha
Keyword(s):  
Job Satisfaction ◽  
Correlation Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Method ◽  
Pearson Product Moment Correlation ◽  
High Category ◽  
Correlation Analysis Method ◽  
Level Of Motivation ◽  
Very High

The purposes of this study are to find out the level of motivation, ability, discipline, and job satisfaction, and their relationship with the performance of the foremen at PT Great Giant Pineapple Department of PG 2. This research uses a census method with 67 foremen and 19 section heads as respondents. Data collection was conducted in August to October 2019. Primary data in this study are motivation, ability, discipline, and job satisfaction, while secondary data used are foreman performance. The data are analyzed using Pearson Product Moment correlation analysis method. The results showed that motivation, discipline, and job satisfaction of the foremen are in the very high category, while the foreman's ability is in the high category.  Motivation, ability, and discipline have a positive and significant relationship with the performance of the foremen, whereas job satisfaction does not relate to the performance of the foremen. Key words: ability, discipline, job satisfaction, motivation

scholarly journals ANALISIS MEKANISME KERJA SAMA USAHA AYAM POTONG MENURUT TINJAUAN EKONOMI ISLAM

2019 ◽  
Vol 3 (1) ◽  
pp. 190-205
Author(s):  
Nova Haryani ◽  
Ismaulina Ismaulina ◽  
Nurul A'la
Keyword(s):  
Data Analysis ◽  
Broiler Chicken ◽  
Secondary Data ◽  
Primary Data ◽  
Business Owner ◽  
Analysis Method ◽  
Data Presentation ◽  
Collection Data ◽  
Chicken Farm ◽  
Descriptive Qualitative

This study aims to determine the mechanism of cooperation between the business of broiler chicken in Blang Raleue Village, Simpang Kramat Subdistrict. Overview of the Islamic Economy on the mechanism of cooperation between the business of the three-broiler chicken in Blang Raleue Village, Simpang Kramat Sub-district. This research is a descriptive qualitative study. To obtain data the author uses observation and interview techniques. The type of data used is primary data obtained directly from the business owner of the three-piece broiler chicken in Blang Raleue Village, Simpang Kramat District. Secondary data obtained from notes, books, journals and others related to the problems that the authors examine. The data analysis method used is descriptive qualitative, namely data collection, data presentation, and conclusion drawing. The results of this study indicate that the contents of the cooperation contract in the three-broiler chicken farm in the Blang Raleue Village of Simpang Kramat Subdistrict have not fully complied with the syirkah concept. But there are also some contents of the cooperation contract that are in accordance with the concept of syirkah.

scholarly journals Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019

2020 ◽  
Vol 2 (1) ◽  
pp. 12-21
Author(s):  
Aldi Saputra ◽  
Novianita Rulandari
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Research Method ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Qualitative

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.

scholarly journals STRATEGIES FOR EMPOWERMENT OF FOSTERED MICRO ENTERPRISES DURING THE PANDEMIC PERIOD AT THE OFFICE OF COOPERATIVES AND MICRO BUSINESSES IN SIDOARJO REGENCY

2021 ◽  
Vol 19 (1) ◽  
pp. 153-169
Author(s):  
Regita Safiira Adina ◽  
Lukman Arif
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Qualitative Research Method ◽  
Business Sectors ◽  
Micro Enterprises ◽  
Descriptive Qualitative

As a result of the Covid-19 pandemic that hit all countries including Indonesia, it has an impact on all business sectors including MSMEs. The condition of the Micro Businesses in the Sidoarjo Regency is not much different from the Micro Enterprises in other areas. The purpose of this research is to describe the Micro Business Empowerment Strategy Fostered during the pandemic at the Office of Cooperatives and Micro Enterprises, Sidoarjo Regency. The research method used in this research is the descriptive qualitative research method. The location of this research is in the Office of Cooperatives and Micro Enterprises, Sidoarjo Regency. The focus of this research is on the Strategy for Empowerment of Fostered Micro Enterprises in the Pandemic Period at the Office of Cooperatives and Micro Enterprises, Sidoarjo Regency. Sources of data used in this study are primary data and secondary data. Data collection techniques used in this study, namely observation, interviews, and documentation relating to existing information in the field. The results of the research can be said that the empowerment of Fostered Micro Enterprises during the pandemic carried out by the Sidoarjo Regency Cooperatives and Micro Enterprises has been running by following the applicable rules. And there is a need for better data collection for the Micro Businesses that exist in each sub-district in Sidoarjo Regency

scholarly journals The Influence of Gamification, E-Service Quality and E-Trust on Online Purchase Decision with Online Purchase Intention as Intervening Variable at the Marketplace Shopee in Medan City

2021 ◽  
Vol 8 (8) ◽  
pp. 546-558
Author(s):  
Dita Aulia ◽  
Endang Sulistya Rini ◽  
Fadli .
Keyword(s):  
Service Quality ◽  
Path Analysis ◽  
Purchase Intention ◽  
Secondary Data ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Method ◽  
Insignificant Effect ◽  
Online Purchase ◽  
Descriptive Statistical Analysis

This study aims to determine and analyze the effect of gamification, e-service quality and e-trust variables on online purchase decision through online purchase intention at the Shopee marketplace in Medan City. This type of research is using a quantitative approach. The nature of this research is associative research and the data used are primary data and secondary data obtained through documentation and a list of questions that measure it using a Likert scale. The sample in this study is the community in Medan City at least 17 years old, has a Shopee marketplace application and is a consumer who has purchased and used the Shopee marketplace at least 1 time as many as 175 respondents. Researchers collected data by distributing questionnaires to all respondents in this study. The data analysis method used descriptive statistical analysis and path analysis. Statistical results show that the majority of respondents agree with all the statements shared. The results of the research on the first substructure show that gamification has a positive and significant effect on online purchase intention with a significance of 0.000, e-service quality has a positive and insignificant effect on online purchase intention with a significance of 0.836 and e-trust has a positive and significant effect on online purchase intention with a significance of 0.000. The results of the research on the second substructure show that gamification has a positive and significant effect on online purchase decision with a significance of 0.031, e-service quality has a negative and insignificant effect on online purchase decision with a significance of 0.721, e-trust has a positive and significant effect on online purchase decision with a significance of 0.002 and online purchase intention has a positive and significant effect on online purchase decision with a significance of 0.000. The path analysis test using the sobel test shows that online purchase intention is able to mediate between gamification and e-trust with online purchase decision, but online purchase intention are not able to mediate e-service quality with online purchase decision. Keywords: Gamification, E-Service Quality, E-Trust, Online Purchase Intention and Online Purchase Decision.

scholarly journals Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 109-126
Author(s):  
Abdul Latif
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Primary Data ◽  
Analysis Method ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

scholarly journals STUDI PENYULUHAN PERTANIAN PUPUK ORGANIK PADA PETANI KELAPA SAWIT DI DESA SUKASARI KECAMATAN MESUJI RAYA KABUPATEN OGAN KOMERING ILIR

2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini
Keyword(s):  
Oil Palm ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Agricultural Extension ◽  
Primary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Observation Methods ◽  
Collection Methods

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  

scholarly journals Analisis Kelayakan Isi LKS “Pintar Pendidikan Agama Islam Berkarakter” Kelas V SD

2021 ◽  
Vol 2 (1) ◽  
pp. 21-35
Author(s):  
Lisa Yulia Sari ◽  
Muhammad Aufa Muis
Keyword(s):  
Religious Education ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Research Literature ◽  
Primary Data ◽  
Analysis Method ◽  
Learning Materials ◽  
Is Research ◽  
Library Research ◽  
Literature Searches

This study aims to identify and describe the results of the feasibility analysis of the contents of the Islamic Religious Education Smart LKS content in terms of the suitability of the material description with KI/KD, the accuracy of the material, and the content of supporting learning materials. The type of research used is library research. Literature research is research based on literature searches related to the problems to be discussed. The method used is descriptive analysis method. The primary data sources in this study were obtained from the Smart LKS for Islamic Religious Education with Character, while the secondary data were obtained from books, journals, articles, laws and regulations, and so on. All data will be collected, analyzed, interpreted as well as by interpreting the object under study. The results showed that the suitability of the description of the material with KI-KD obtained a percentage of 65%, while in terms of the accuracy of the material it obtained a percentage of 72%, and in terms of supporting learning materials it obtained a percentage of 73.2%. When viewed as a whole, the percentage of sub-components is 70%, which shows that the Smart LKS for Islamic Religious Education is worthy of being used as a companion book for learning in elementary schools

scholarly journals Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

2020 ◽  
Vol 2 (2) ◽  
pp. 201-208
Author(s):  
Kartika Dewanty Sitepu ◽  
Marlina Marlina ◽  
Jelly Leviza
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Secondary Data ◽  
Field Studies ◽  
Third Parties ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
The Public ◽  
Data Field

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

scholarly journals Optimization of Income Tax at North Karawang North KPP

2020 ◽  
Vol 5 (2) ◽  
pp. 126-133
Author(s):  
Liya Megawati ◽  
Novian Ekawaty
Keyword(s):  
Income Tax ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Income Tax Revenue ◽  
Descriptive Qualitative

This study aims to determine how the optimization of income tax revenue carried out by KPP Pratama Karawang Utara, Karawang Regency. To answer this problem, researchers used a descriptive qualitative approach. The object of this research is North Karawang Pratama KPP Regency. The data of this study were obtained from secondary data and interviews conducted at North Karawang North KPP employees. The results of this study indicate that the implementation of the optimization of income tax receipts at North Karawang North Tax Office is not optimal, because there are still obstacles in its implementation. Keyword: income tax, North Karawang North Tax Office

Sign in / Sign up

Export Citation Format

Share Document