ANALISA DAMPAK KEBIJAKAN PENURUNAN TARIF PAJAK PENGHASILAN (PPh) FINAL UNTUK UMKM TERHADAP PENERIMAAN PAJAK NEGARA DI KOTA BATAM PROV. KEPRI

This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan. Data obtained from distributing questionnaires via Google form and interviews and direct data collection at KPP Pratama Batam Selatan. The sampling method of this research is purposive sampling technique.and uses descriptive quantitative by investigating the influence of the MSME business profile variable on State Revenue through taxpayer compliance. State revenue data comes from PPh 4 paragraph 2 specifically for MSMEs with PP. No. 46 of 2013 and PP No. 23 of 2018 over period of 4 years, namely 2016 to 2019. And using regression and path analysis. So that the results of this study indicate that the business profile is significant on taxpayer compliance, as well as the significant result between taxpayer compliance with state revenue, but business profile has no significant effect on State Revenue, the effect is direct, but the results differ if the effect of business profile on State Revenue through compliance. The result of taxpayers is significant.

Strategies for Facing Environmental Dynamics in the Industrial Age 4.0 Using Learning Organization

Competition in the industrial era 4.0 or today's distracting era is a necessity, especially in the business world. Thus, companies must prepare qualified and responsive human resources to change because they are needed in maintaining the existence and productivity of the company is facing the dynamics of business competition. Namely human resources who have conceptual skills, humans’ skills, technical skills, and technological literacy. Many factors can support the development of organizations and human resources, for example, a strong organizational culture and learning organizations. The implementation of learning organization in a company aims to develop the quality of human resource development and the quality of organizational performance because it can accelerate the organizational learning process and increase its ability to adapt to change and anticipate changes in the dynamics of the business environment in the future. Knowledge-based HR development requires a learning process based on self-learning and organizational learning. The competitive advantage obtained by developing human resources owned and carried out by the company can be used as a source of strength in facing competition and the dynamics of the business environment in the industrial era 4.0 which is complex and not easily imitated by competitors.

ANALISIS FAKTOR PENENTU PRICE EARNINGS RATIO: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine the effect of the Dividend Payout Ratio, Earnings Growth Ratio, Debt to Asset Ratio, and Dividend Per Share on the Price Earnings Ratio of companies listed on the LQ45 Index in the Indonesian capital market for the 2016-2018 period. This study is an explanatory research. Analysis of the data used is multiple linear regression analysis with Ordinary Least Squares (OLS) approach. The results showed that the Dividend Payout Ratio and Dividend Per Share had a significant effect on the Price Earnings Ratio. Meanwhile, Earnings Growth Ratio and Debt to Asset Ratio have no significant effect on Price Earnings Ratio. In addition, an interesting finding in this study is that the Dividend Payout Ratio is the most dominant ratio in determining the Price Earnings Ratio. The results also show that the coefficient of determination (R2) is 73.6%. This explains that the ratios used in this study are important to determine or influence the value of the Price Earnings Ratio.

COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.

INOVASI MODEL BISNIS UKM DITINJAU DARI BERBAGAI PERSPEKTIF

The purpose of this paper is to focus on a discussion that discusses Business Model Innovation. Based on preliminary research, the authors develop a proposition whereby the application of BMI in SMEs can be viewed from the degree, typology, and drivers. This paper examines the research published either experimentally, empirically, or conceptually with the theme of Business Model Innovation. The research was obtained from several journal portals such as Emerald Insight, Elsevier, and Research Gate for later criticized. This paper discovers BMI research which is still limited to the realm of large companies as its object, while in the realm of SMEs it is still rarely done. Meanwhile, BMI research at the SME level is expected to be able to boost the performance of SMEs in conducting their business, so that it becomes more structured and can compete in a wider realm. This paper discusses that future research can analyze aspects of innovation, innovation typologies, and factors driving innovation, and further research is expected to add other aspects that might emerge the next day that discuss the context of SMEs in Indonesia.

PENGARUH KINERJA DRIVER DAN FASILITAS APLIKASI TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN (Studi Kasus Gojek Kota Malang)

Gojek, an online transportation service provider, is a social-spirited company that is leading the revolution in the ojek transportation industry. Gojek partners with experienced ojek riders to be the main solution in shipping goods, ordering food delivery, shopping and traveling in a traffic jam. The purpose of this study is to explain the effect of: Driver Performance on Customer Satisfaction, Effect of Application Facilities on Customer Satisfaction and Effect of Driver Performance and Application Facilities on Loyalty through Customer Satisfaction. This research is a quantitative research. The research population is Gojek customers in Malang City. The number of samples used was determined by the Proportional Random Sampling technique. Data analysis using the path analysis method (Path Analysis). The results showed that there was a significant influence between the performance of the driver on customer satisfaction Gojek; There is a significant influence between facilities on customer satisfaction Gojek; There is a significant influence between driver performance and facilities simultaneously on customer satisfaction) Gojek; There is a significant influence between driver performance on customer loyalty Gojek; The existence of insignificant influence between facilities on customer loyalty Gojek; There is a significant influence between satisfaction on customer loyalty Gojek; and the existence of significant influence between the effect of driver performance, facilities, and satisfaction simultaneously on Gojek customer loyalty.

STRATEGI PENGEMBANGAN BISNIS TAMBAK IKAN BANDENG DI DESA MENGARE WATUAGUNG GRESIK

This research was conducted to analyze the factual conditions in the milkfish pond business, find out the development business strategy, and compile a business plan for milkfish pond business development. This study uses data analysis methods in the form of in-depth interviews, observation and documentation. From the results of the research the factual business conditions on the technical aspects including pond preparation, fertilizing and eradicating pests, acclimatization and spreading nener, feeding, and harvesting have been going well. In the management aspect which consists of planning, organizing, moving, and supervising according to business functions. In the marketing aspects including marketing mix, marketing channels, marketing margins and ways of payment have been distributed to consumers. In the calculation of short-term and long-term financial aspects it can be concluded that this business is profitable and feasible to run financially. The business development strategy with the SWOT analysis is located in quadrant I, which supports aggressive growth policies using the SO (Strength Opportunities) strategy. The strategy used is to maintain the quality of milkfish, conduct training with field extension workers, utilize natural resources, facilities and infrastructure to support business and optimize this business for the better by looking at financial aspects that are viable.

PENGARUH ORIENTASI KEWIRAUSAHAAN DAN AKSES KEUANGAN TERHADAP KINERJA USAHA

This study attempts to explain the influence of orientation entrepreneurship and financial access on their performance. Business research by analyzing the effectiveness of the KUR program bri given to the offender SME’s in Blitar East Java. With a technique, the sample collection non-probability in random proportionate, with the data was path analysis. The result showed that orientation entrepreneurship positive effect on access to finance, entrepreneurial orientation also has a relationship significantly to the performance of businesses either directly or indirectly financial access addition, financial access to depend on the performance of business.

PENGARUH KUALITAS PELAYANAN WEBSITE DJP TERHADAP KEPUASAN PENGGUNA DENGAN MODIFIKASI E GOVQUAL

One of the DGT e-government is the DGT website.. The DGT website contains the latest information on taxes , announcements, tax applications, the latest laws and regulations, press releases, DGT activities, customer service, and information about the DGT organizational structure. The existence of the website is expected to facilitate communication between taxpayers and the tax authorities as well as a means of facilitating the public to get the latest information related to taxation in Indonesia. However, some people still complain about this website service, one of which is that the website is still difficult to access. This complaint can potentially reduce user satisfaction. Therefore, this study aims to determine the effect of service quality on user satisfaction of the DGT website with e govqual modification. The dimensions used to measure this service's quality are efficiency, trust, reliability, citizen support, and system quality. Students are one of the DGT website users. Therefore, the population in this study were active undergraduate taxation students. The sampling method used was a random sampling system. This study uses an online survey to obtain data. The statistical tool used in this research is the SmartPLS program. This study's results indicate that each of the e govqual dimensions and its significant modification forms the system quality variable. And system quality variables affect user satisfaction.

PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)

The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.