Penerapan Pajak Penghasilan (PPh) Final terhadap Usaha Mikro Kecil dan Menengah (UMKM) berdasarkan PP No 23 Tahun 2018 pada Wilayah Kerja Kantor Pelayanan Pajak Pratama Depok

Dengan dikeluarkannya Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 tentang Pajak Final yang khusus diberlakukan bagi pelaku usaha kecil menengah dan usaha tertentu, yang memiliki penghasilan bruto Rp 4,8 miliar dalam satu tahun. tujuan dari penelitian ini adalah penulis ingin meneliti apakah penerapan Pajak Penghasilan (PPH) Final dengan tarif 0,5 % terhadap usaha Mikro Kecil dan Menengah pada Kota Depok sudah sesuai dengan Peraturan Pemerintah No 23 tahun 2018. Metode yang digunakan penelitian ini secara kualitatif dengan observasi dan wawancara dengan menganalisis laporan keuangan distributor makanan dan minuman atas Pajak Penghasilan Final bruto dengan tarif 0.5 % pada tahun 2020, telah sesuai dengan Peraturan Pemerintah No 23 tahun 2018 mengenakan tarif PPH Final 0,5% setiap bulannya. Pada bulan Mei sampai dengan bulan Juni adanya kenaikan pendapatan bertepatan dengan bulan puasa Ramadan, setelah akhir bulan Juli pendapatan menurun lagi dengan berakhirnya hari raya Idu Fitri, setelah dilakukan analisa dan perhitungan berdasarkan laporan keuangan maka pendapatannya tidak melebihi Rp4.800.000.000 dalam satu tahun. Wajib Pajak bisa mendapatkan tarif Pajak Penghasilan final atas penghasilan kategori peredaran tertentu.

Pengaruh Pemahaman Kewirausahaan, Pelatihan Kewirausahaan, dan Minat Berwirausaha dalam Upaya Peningkatan Produktivitas Usaha

Penelitian yang telah diseminarkan pada Duconomics Sci-meet 2021 ini bertujuan untuk menganalisis pengaruh pemahaman kewirausahaan, pelatihan kewirausahaan, dan minat berwirausaha dalam meningkatkan produktivitas usaha. Populasi dalam penelitian ini adalah mahasiswa peserta program pengembangan kewirausahaan Universitas Muria Kudus sejumlah 264 mahasiswa. Penentuan jumlah sampel menggunakan rumus Slovin terdiri dari 136 mahasiswa, dengan teknik sampling menggunakan proposional random sampling. Teknik analisis data menggunakan structural equation modeling (SEM) dengan software AMOS 21. Hasil penelitian menunjukkan bahwa pemahaman kewirausahaan dan pelatihan kewirausahaan berpengaruh positif dan signifikan terhadap minat berwirausaha, pemahaman kewirausahaan dan pelatihan kewirausahaan berpengaruh positif dan signifikan terhadap produktivitas usaha dan minat berwirausaha berpengaruh positif dan signifikan terhadap produktivitas usaha. Minat berwirausaha mempunyai pengaruh yang positif dan signifikan dalam memediasi pemahaman kewirausahaan terhadap produktivitas usaha. Minat berwirausaha mempunyai pengaruh yang positif untuk menjadi intervening dalam memediasi pelatihan kewirausahaan terhadap produktivitas usaha.

Digital Media Marketing Strategies for MSMEs during the Covid-19 Pandemic

Covid-19 pandemic has changed marketing patterns of the Micro, Small, and Medium Enterprises (MSMEs) entrepreneurs to allow them to survive adversities as the impact of public activity restrictions by the government. The decline in consumer intensity and flow of goods and services has caused the reduction of entrepreneurs’ income as well as the goods and services trade cycle. This condition then encourages the entrepreneurs to adopt digital technology and develop digital entrepreneurship. The employment of digital technology and combination of knowledge, creativity, and innovation are crucial to ensure the survival of MSMEs during this pandemic. Government support in the forms of assistance, training, and program support for the digitalization of MSMEs continue to do considering they are the most impacted sector. The government through its several agencies keep working together to make entrepreneurs familiar with digital marketing. This research uses qualitative approach with library research as its method combined with interviews with the MSMEs entrepreneurs. This research found that the MSMEs entrepreneurs need to adopt digital technology in the forms of digital entrepreneurship transformation, digital marketing and creativity, and innovation in order to survive during the Covid-19 pandemic.

Pengaruh Harga Terhadap Kepuasan Konsumen

Tujuan Penelitian adalah untuk mengetahui dan mengukur pengaruh harga terhadap kepuasan konsumen di Rumah Makan Ayam Geprek dan Seafood Genangan Cilodong, Depok. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei. Untuk mengetahui hasil penelitian tersebut benar atau tidak dengan menggunakan teknik analisis data diantaranya : persamaan regresi, koefisien korelasi, koefisien determinasi, uji hipotesis dan metode csi (customer satisfaction index). Hasil uji analisa yang dilakukan maka didapatkan hasil persamaan regresi adalah Y = 16,130 + 1,553 X dengan hasil perhitungan korelasi r sebesar 0,76 yang artinya terdapat hubungan yang kuat antara harga dengan kepuasan konsumen. Untuk perhitungan koefisien determinasi 57,76% yang artinya harga menyumbangkan kontribusi 57,76% terhadap kepuasan konsumen dan sisanya 42,24% yang dipengaruhi oleh faktor lainnya. Uji hipotesis menggunakan uji t dengan taraf signifikan 0,05 dimana diperoleh thitung 11,57 > ttabel 1,984 maka Ho ditolak artinya terdapat pengaruh harga terhadap kepuasan konsumen. Berdasarkan hasil tersebut dapat disimpulkan bahwa terdapat pengaruh harga terhadap kepuasan konsumen di Rumah Makan Ayam Geprek dan Seafood Genangan di Cilodong, Depok.

Perempuan Subaltern Dunia Ketiga Dalam Tinjauan Teori Feminisme Poskolonial Gayatri Chakravorty Spivak

Istilah subaltern dihadirkan sebagai sinonim kaum proletar. Gayatri Spivak menekankan pentingnya melihat mekanisme hegemonik yang tidak disadari mengenai penggunaan atribut kata subaltern. Mereka berada dalam wacana hegemonik yang berarti ada semacam manipulasi secara tidak sadar atas apa yang mereka lakukan. Dalam kajian teoritis Spivak, kelompok subaltern adalah kelompok yang suaranya selalu direpresentasikan, sementara representasi hanyalah alat untuk menuju dominasi nyata. Oleh karena itu, masyarakat yang tertekan dan terjajah (subaltern), harus berbicara, harus mengambil inisiatif, dan menggelar aksi atas suara mereka yang terbungkam. Karena kekuasaan kolonial terus dipertahankan dalam dan melalui discourse (wacana) yang berbeda-beda. Sebagai kritikus feminis poskolonial Gayatri Spivak terus menerus menantang pemikiran kontemporer Barat dengan menunjukkan betapa wacana-wacana dan praktik-praktik kelembagaan dan budaya dominan telah secara konsisten mengecualikan dan meminggirkan kaum jelata (subaltern), terutama perempuan subaltern. Fokusnya pada sejarah perempuan subaltern dan kritiknya terhadap proyek subaltern telah secara radikal menantang cara identitas politik dikonseptualisasikan dalam banyak pemikiran kontemporer. Penekannya pada kemampuan kaum subaltern untuk berbicara.

The Effect of Compensation on Employee Performance at Kreasindo Jaya Abadi

The purpose of this study was to determine the effect of compensation on employee performance. The method used is a quantitative research method with the number of samples used is 54 respondents. The sampling technique was done by random sampling. The results of the study: The correlation coefficient (rxy) was 0.46. This shows that there is a moderate relationship between the variables of Compensation and Employee Performance at Kreasindo Jaya Abadi; Compensation variable contributes to Employee Performance variable by 21.16% and the remaining 78.84% is contributed by other variables; We get a simple linear regression equation Y = 18.30 + 0.5082X. The results of the hypothesis analysis show the value of t count > t table (3.7353 > 1.6747), so H0 is rejected and Ha is accepted. So, it can be concluded that there is a significant influence between the Compensation variable and the Employee Performance variable.

The Influence of Leadership Style, Motivation, and Discipline on Employee Performance of PT Intikom Berlian Mustika

This study aims to determine what factors influence the Leadership Style, Motivation, and Discipline on Employee Performance. The method used in this research is quantitative research methods. The population in this study were all employees of PT Intikom Berlian Mustika in the Operation Support section with a sample of all employees of PT Intikom Berlian Mustika in the Operation Support section, except for a leader. The instrument in this study used an open questionnaire using a Likert scale to measure the attitudes, opinions and perceptions of a person or group of social events or symptoms. The results of this study were partially tested for leadership style variables with a statistical value of 1.585 <2.162, so Ho was accepted, meaning that there was no significant effect of the leadership style variable on employee performance. The partial test results for the motivation variable with a statistical value of 1.376 <2.162, then Ho is accepted, which means that there is no significant effect of the motivation variable on employee performance, so Ho is accepted, which means that there is no significant effect of the motivation variable on employee performance. The partial test results for the discipline variable with a statistical value of 5.969> 2.162, then Ho is rejected, which means that there is a significant effect of the discipline variable on employee performance. Simultaneous test results with a value of 19.288> 2.77, then Ho is rejected, which means that leadership style, motivation, and discipline simultaneously or jointly affect the performance of employees of PT Intikom Berlian Mustika.

ZIS Fund-Raising Strategy in the Time of the Covid-19 Pandemic (Case Study of LAZ Nahwa Nur)

The Covid-19 pandemic that originated in Wuhan China attacked Indonesia in March 2020. There are so many impacts as a result of it, one of which is national health that has resulted in an economic problem. In the midst of this pandemic, it turns out that the collection of Amil Zakat Institutions has increased, one of which is LAZ Nahwa Nur which has increased by 400%. This research is a qualitative research using descriptive method. Data obtained by means of observation, interviews and documentation. Then the data was processed using the Miles and Hubermen method. The results of the research show that the Nahwa Nur Amil Zakat Institute focuses on collection activities with direct and indirect fundraising strategies with high enthusiasm inviting people to give zakat, donations and alms / donate in the midst of the Covid-19 pandemic situation. Direct strategies include zakat pick-up and zakat counter services, while indirect strategies include Web-based digital fundraising, crowd funding, and program campaigns through Facebook and ig. The main strategies carried out by the LAZ Nahwa Nur are web-based digital fundraising strategies, crowd funding, Facebook, and Instagram.

The Effect of Job Stress and Job Satisfaction on Employee Performance PT Famed Calibration

Employee performance is a description of the level of achievement of the implementation of a program of activities or policies in realizing the goals, objectives, vision and mission of the organization which is expressed through the strategic planning of an organization. The purposes of this study are: 1) to determine whether there is an influence between job stress and job satisfaction on the performance of employees of PT Famed Calibration, 2) to find out whether there is an effect of work stress on employee performance at PT Famed Calibration, 3) to determine whether there is an effect of job satisfaction on the performance of employees of PT Famed Calibration. The type of research used in this research is quantitative research with an associative research approach. The sample used purposive sampling method, namely by directly selecting all employees as many as 70 people. The data collection method used is a questionnaire. The data were analyzed by multiple linear regression with the help of SPSS 19 software for windows. The study found that all hypotheses in this study have been proven. 1) Job stress and job satisfaction have a simultaneous effect on employee performance at the PT Famed Calibration, 2) Job satisfaction has a partial effect on employee performance at PT Famed Calibration, 3) Job stress partially affects the performance of PT Famed Calibration

The Effect of the Use of Jakcard on the Decision of Visiting the Ragunan Wildlife Park in Jakarta

The purpose of this study was to determine whether or not the use of jakcard had an effect on the decision to visit the Ragunan Wildlife Park in Jakarta. The research method used in this paper is a causal associative method with a quantitative approach. Data collection techniques used are questionnaires, interviews and observations. The number of respondents is taken based on people who have an active JakCard card and have visited TMR at least 1 time as many as 100 people. Based on the results of the study, it was found that there was an effect of using a jakcard on the decision to visit the Ragunan Wildlife Park in Jakarta with a coefficient of determination of 42.92% and the remaining 58.08% determined by the contribution of other factors not examined in this study.