TARIF, KESADARAN DAN SOSIALISASI PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK MELALUI KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Implementasi PP 23 Tahun 2018)

ABSTRACT This research is motivated by several things. In 2019 the UMKM tax sector is still far below the target (PP 23 is not very influential) and observations that researchers have made in the Banjarnegara District area, show that many MSME do not know about the implementation of the new PP 23 2018 tariff. This research method uses quantitative methods with data collection techniques through distributing questionnaires. Sampling was done by using simple random sampling technique. Hypothesis testing uses regression analysis of mediating variables with the causal step method. The results showed that partially the tariff has a significant positive effect on increasing tax revenue. awareness does not have a significant positive effect on increasing tax revenue and tax socialization has a significant positive effect on increasing tax revenue. Furthermore, tariffs have a significant positive effect on taxpayer compliance, awareness has a significant positive effect on taxpayer compliance and tax socialization does not have a significant positive effect on taxpayer compliance. then taxpayer compliance has a significant positive effect on increasing tax revenue. for taxpayer compliance mediates the relationship between rates and increased tax revenue. Taxpayer compliance does not mediate the relationship between taxpayer awareness and increased tax revenue. and taxpayer compliance mediates the relationship between tax socialization and increased tax revenue.

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Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

JMK (Jurnal Manajemen dan Kewirausahaan) ◽

10.32503/jmk.v5i1.749 ◽

2020 ◽

Vol 5 (1) ◽

pp. 52

Author(s):

Sukirno Sukirno

Keyword(s):

Research Method ◽

Quantitative Research ◽

Stock Exchange ◽

Survey Methods ◽

Analytical Tool ◽

Significant Positive Effect ◽

Purposive Sampling ◽

The Relationship ◽

Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.

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ANALISA PERAN UPAH DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA 5 UMKM DI BULAK KAPAL BEKASI TAHUN 2020

PARAMETER ◽

10.37751/parameter.v5i1.143 ◽

2021 ◽

Vol 5 (1) ◽

pp. 104-112

Author(s):

Chintya Rahman

Keyword(s):

Research Method ◽

Work Productivity ◽

Sampling Technique ◽

Test Reliability ◽

Employee Productivity ◽

Significant Positive Effect ◽

Analysis Technique ◽

Saturated Sample ◽

Service Businesses ◽

Positive Effect

This study Wages and incentives are important elements in increasing employee productivity. With the provision of appropriate wages and incentives, it is expected that the productivity of 5 SME Service Businesses in west Java, Bekasi will increase, so that companies are ready and able to compete with other companies in facing competition. The research objective of this study was to determine how high the influence of wages and incentives on employee work productivity. The sampling technique is quite simple, namely by using a saturated sample, namely all employees of 5 SMEs, totaling 81 people. The research method uses the PLS technique. The analysis technique used is validity test, reliability test, multiple regression analysis, outer inner loading analysis and t test. The results of this study indicate both partially and collectively salaries and incentives have a significant positive effect on employee work productivity.

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Pengaruh Kepemimpinan dan Motivasi terhadap Kinerja Pegawai: Studi pada Direktorat Pengembangan Ekonomi Lokal Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi

Jurnal Mandiri ◽

10.33753/mandiri.v3i2.79 ◽

2019 ◽

Vol 3 (2) ◽

pp. 194-206 ◽

Cited By ~ 1

Author(s):

Syamsi Mawardi

Keyword(s):

Economic Development ◽

Research Method ◽

Local Economic Development ◽

Employee Performance ◽

Hypothesis Test ◽

Sampling Technique ◽

Quantitative Approach ◽

Significant Positive Effect ◽

F Test ◽

Positive Effect

Formulation of the problem in the research is how much influence leadership and motivation jointly have on employee performance at the Directorate of Local Economic Development Ministry of Village, Development of Disadvantaged Regions and Transmigration. The research method uses surveys with a correlational quantitative approach. The sampling technique used is based on a table developed by Isaac and Michael. In this study, the number of samples was 32 respondents. Based on the results of the research that has been done, it can be concluded that the hypothesis test of the multiple correlations of leadership variables and motivation together on the performance of employees in the Directorate of Local Economic Development Ministry of Village Development of Disadvantaged Regions and Transmigration, turns out to have a strong and significant positive effect with coefficient values correlation of 0.738 with a calculated F test of 17.376> of F-table of 3.33. While the determination coefficient r2 = 0.545, this means that together the employee performance of 54.5% is determined by leadership and motivation, the remaining 45.5% is determined by other factors. Abstrak Perumusan masalah dalam penelitian yaitu seberapa besar pengaruh kepemimpinan dan motivasi secara bersama-sama terhadap kinerja pegawai pada Direktorat Pengembangan Ekonomi Lokal Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi. Metode penelitian menggunakan survei dengan pendekatan kuantitatif yang bersifat korelasional. Teknik penarikan sampel yang digunakan berdasarkan tabel yang dikembangkan oleh Isaac dan Michael. Dalam penelitian ini jumlah sampel sebanyak 32 responden. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan bahwa uji hipotesis korelasi ganda variabel kepemimpinan dan motivasi secara bersama-sama terhadap kinerja pegawai pada Direktorat Pengembangan Ekonomi Lokal Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi, ternyata memiliki pengaruh yang positif kuat dan signifikan dengan nilai koefisien korelasi sebesar 0,738 dengan uji Fhitung sebesar 17,376 > dari Ftabel sebesar 3,33. Sedang koefisien determinasinya r2 = 0,545, hal ini berarti secara bersama-sama kinerja pegawai sebesar 54,5% ditentukan oleh kepemimpinan dan motivasi, sisanya 45,5% ditentukan oleh faktor lain. Kata Kunci : Kepemimpinan, Motivasi, Kinerja Pegawai

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PENGARUH CORPORATE ENTREPRENEURIAL INTENTION DAN SELFEFFICACY TERHADAP ENTREPRENEURIAL INTENTION DAN ORGANIZATIONAL PERFORMANCE

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v29i12019.37-51 ◽

2020 ◽

Vol 29 (1) ◽

pp. 37

Author(s):

Okto Aditya Suryawirawan

Keyword(s):

Organizational Performance ◽

Risk Taking ◽

Quantitative Methods ◽

Entrepreneurial Intention ◽

Entrepreneurial Intentions ◽

Significant Positive Effect ◽

Moderator Variable ◽

Insignificant Effect ◽

The Relationship ◽

Positive Effect

Introduction: This study aims to examine the effect of corporate entrepreneurial intentions consisting of innovation, risk taking, and proactiveness on entrepreneurial intentions and organizational performance, with self-efficacy as a variable that moderates the influence between corporate entrepreneurial intentions and entrepreneurial intentions in Citraland Surabaya.Methods: This study uses quantitative methods and the samples used are employees from various departments at Citraland Surabaya. The instrument used in this study was a questionnaire, then tested the relationship between variables with partial least squares, using the SmartPLS software.Results: The results of this study indicate that there is a positive and insignificant effect of innovation on entrepreneurial intentions, a negative and insignificant effect of risk taking on entrepreneurial intentions, and a non-significant positive effect on entrepreneurial intentions. This study also found that the overall variables of corporate entrepreneurial intention had a positive and insignificant effect on organizational performance. The moderator variable in the form of selfefficacy was found to be unable to moderate the effect of the company's entrepreneurial intentions on entrepreneurial intentions.Conclusion and suggestion: The company can also facilitate the entrepreneurial interest of these employees by giving them higher authority when the company establishes new branches. It is hoped that the company will realize the importance of fostering interest in the company, and how this will provide them with future retirement.

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THE IMPACT PROPHET LEADERSHIP AND ORGANIZATIONAL COMMITMENT ON MOTIVATION AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE OF THE BANK SYARIAH AL SALAAM

Dinasti International Journal of Management Science ◽

10.31933/dijms.v1i2.52 ◽

2019 ◽

Vol 1 (2) ◽

pp. 163-180

Author(s):

Zainuri Zainuri ◽

Muhammad Havidz Aima

Keyword(s):

Organizational Commitment ◽

Structural Equation ◽

Research Method ◽

Employee Performance ◽

Sample Selection ◽

Sampling Technique ◽

Equation Model ◽

Significant Positive Effect ◽

The Impact ◽

Positive Effect

The purpose of this study is to understand and explain the impact of Prophet Leadership and organizational commitment on motivation and its implications on employee performace of the PT.Bank Syariah Al Salaam. The research method used a quantitative approach, which the population in this study was 80 employees of the Bank Syariah Al Salaam Sample selection was done by sampling technique all population 80 respondents were determined. Data collection techniques using interview and questionnaire. The questionnaire survey instrument was delivered to employees of the Bank Syariah Al Salaam. Data were analyzed by using structural equation model (SEM) with the Smart PLS3.0 software program. This study reveals that Prophet Leadership, organizational commitment and motivation have a significant positive effect on employee performance, both partially and simultaneously. Besides that, the motivation partially mediate variable of the Prophet Leadership variable and organizational commitment on employee performance and has a significant effect

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PENGETAHUAN IBU TENTANG PENANGGULANGAN DIARE DENGAN PENATALAKSANAAN DIARE BALITA USIA 1-5 TAHUN

Jurnal Kebidanan Midwiferia ◽

10.21070/mid.v1i2.349 ◽

2015 ◽

Vol 1 (2) ◽

pp. 61 ◽

Cited By ~ 1

Author(s):

Chori Elsera ◽

Wiwin Rohmawati ◽

Parmiyati Parmiyati

Keyword(s):

Survey Research ◽

Random Sampling ◽

Research Method ◽

Sampling Technique ◽

Simple Random Sampling ◽

Good Knowledge ◽

P Value ◽

Cross Sectional ◽

Prevention And Treatment ◽

The Relationship

Mother's knowledge about prevention of diarrhea can cause diarrhea deteriorate that leads to death or getting better, depend on the management of diarrhea that mother do. The purpose of the present study is to find out the relationship between mother's knowledge on diarrhea prevention against treatment of diarrhea in children 1-5 years. This research method is a survey research with cross sectional approach and point-time models.The population of the study is all mothers who have children 1-5 years old in April 2015 amounted to 235 people. The sampling technique used was simple random sampling by lottery technique. The data is analyzing by Kendall tau. The results of the research are 22 respondents (46.8%) have good knowledge and management of diarrhea in children 1-5 years, 13 respondents (27.7%) have quite good knowledge and management of diarrhea in children 1-5 years, one respondent (2, 1%) lack of knowledge and management of diarrhea in children 1-5 years. There is a relationship between mother's knowledge on diarrhea prevention against treatment of diarrhea in children 1-5 years old at Jemowo village in 2015 with a p-value = 0.000 (p <0.05). The conclusion from this study showed there was relationship between mother's knowledge on diarrhea prevention against treatment of diarrhea in children 1-5 years old at Jemowo village in 2015. It is expected for mothers to increase knowledge and increase awareness in the prevention and treatment of diarrhea.

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Jurnal Akuntansi ◽

10.24912/ja.v20i1.73 ◽

2017 ◽

Vol 20 (1) ◽

pp. 16

Author(s):

Wiwi Idawati ◽

Roswita Eveline

Keyword(s):

Data Analysis ◽

Random Sampling ◽

Sampling Technique ◽

Simple Random Sampling ◽

Financial Statements ◽

Primary Data ◽

Significant Positive Effect ◽

Public Accounting ◽

Accounting Firm ◽

Positive Effect

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalkomparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Pusat dan Jakarta Selatan dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, kompetensi, dan profesionalisme auditor yang berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan secara bersamaan. Kemudian, masing-masing variabel memiliki pengaruh positif signifikan pada pertimbangan tingkat materialitas dalam audit laporan keuangan juga.The aim of this research was to get empirical evidence about the effect of independence, competence, and professionalism of auditors on consideration of materiality level in the auditing of financial statements. This research uses causalcomparative study with primary data obtained using a questionnaire. The research sample was auditor on Public Accounting Firm (KAP) located in Central Jakarta and South Jakarta with a simple random sampling technique. Data analysis was used multiple linear regression, Based on this research, variable independence, competence, and professionalism of auditors were significant positive effect on considerations of materiality level in the auditing of financial statements simultaneously. Then partially, each variable has significant positive effect on considerations of materiality level in the auditing of financial statements too.

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A Survey of Process Skills Mathematics Learning in Elementary School

Jurnal Pendidikan dan Pengajaran ◽

10.23887/jpp.v54i3.37180 ◽

2021 ◽

Vol 54 (3) ◽

Author(s):

Yantoro Yantoro ◽

Dwi Agus Kurniawan ◽

Rahmat Perdana ◽

Putri Ayu Rivani

Keyword(s):

Elementary School ◽

Quantitative Methods ◽

Mathematics Learning ◽

Sampling Technique ◽

Simple Random Sampling ◽

School Level ◽

Process Skills ◽

Learning Mathematics ◽

Significant Difference ◽

The Relationship

Learning is an important factor in the world of education. Learning is basically not only learning about concepts, theories and facts, but is more concerned with applications in everyday life. This research was conducted because there are problems with the process skills of students at the elementary school level, especially at the Masrasah Ibtidaiyah school. This study aims to analyze the differences and the relationship between students' process skills towards mathematics lessons with speed and discharge material. This study uses quantitative methods with associative and comparative types. The sampling technique used in this study used simple random sampling. From the results obtained by the T test, there is a significant difference in student process skills between elementary school (elementary school) and MIS (Masrasah Ibtidaiyah) students in learning mathematics with speed and discharge material. From the results of the correlation test, it is known that there is a relationship between the variables of students' process skills in SD and Masrasah Ibtidaiyah in mathematics with speed and discharge. In this case, it is proven by a significant value in accordance with the existing provisions.

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PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEGABAI VARIABEL INTERVENING PADA PENGGUNA OJEK ONLINE GRAB (STUDI PADA MAHASISWA STIE TAMANSISWA BANJARNEGARA)

Medikonis ◽

10.52659/medikonis.v11i1.22 ◽

2020 ◽

Vol 11 (1) ◽

pp. 1-15

Author(s):

Lustono Lustono

Keyword(s):

Customer Satisfaction ◽

Service Quality ◽

Customer Loyalty ◽

Negative Relationship ◽

Sampling Technique ◽

Significant Positive Effect ◽

The Relationship ◽

Positive Effect

ABSTRACT This study aims to determine the effect of service quality with price on customer loyalty through customer satisfaction as an intervening variable. STIE Tamansiswa Banjarnegara case study. In this study the independent variable consists of service quality and price, the intervening variable is customer satisfaction and the dependent variable is customer loyalty. The population of this study is 203 the total number of active students of STIE Tamansiswa Banjarnegara. While the sample of this study was 135 respondents. With accidental sampling technique. The type of research data is primer and data collection techniques using questionnaires. The results showed that partially the quality of service did not have a significant positive effect on customer loyalty. Price has a significant positive effect on customer loyalty. Service quality has a significant positive effect on customer satisfaction. Price has a significant positive effect on customer satisfaction. Customer satisfaction has a positive effect on customer loyalty. Customer satisfaction does not mediate the relationship between customer satisfaction and customer loyalty. Customer satisfaction can mediate a negative relationship between price and customer loyalty.

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Pengaruh Kompensasi dan Motivasi terhadap Kinerja Karyawan pada PT XYZ Karawang

Syntax Literate ; Jurnal Ilmiah Indonesia ◽

10.36418/syntax-literate.v6i1.2215 ◽

2021 ◽

Vol 6 (1) ◽

pp. 263

Author(s):

Kevin Fewa Morando ◽

Edi Suswardji Nugroho ◽

Solehudin Solehudin

Keyword(s):

Random Sampling ◽

Research Method ◽

Work Motivation ◽

Employee Performance ◽

Sampling Technique ◽

Simple Random Sampling ◽

T Test ◽

Coefficient Of Determination ◽

Significance Level ◽

Positive Effect

The purpose of this study was to determine the effect of compensation and motivation on the performance of employees of PT XYZ Karawang. The research was conducted by distributing questionnaires, while the research method used Simple Random Sampling for the sampling technique. The results of the t test show that the tcount for the compensation variable (X1) is 2.832 and the tcount for the motivation variable (X2) is 6.167. From the two tcount, it shows that it is bigger than ttable, which is 1.65882. The hypothesis which states that compensation and motivation have a partially positive effect on employee performance at PT XYZ Karawang. Whereas from the results of the F test, Fcount> Ftable or 55.860> 3.08 or the significance level (sig) 0.000 <0.05 so that the hypothesis that states compensation and motivation together has an effect on employee performance at PT XYZ Karawang and the coefficient of determination shows that compensation and work motivation contributed 51.1% to Employee Performance at PT XYZ Karawang, the remaining 48.9% were other factors which were not examined in this study.

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