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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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Implementasi Program Bantuan Ketahanan Pangan melalui Penyaluran Bantuan Hewan Ternak dan Bibit Tumbuhan di Desa Bangun Purba
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Food security is a crucial foundation in breaking the cycle of poverty, particularly in rural areas that are vulnerable to limited food access. The Government of Bangun Purba Village has implemented a food security assistance program through the distribution of livestock and crop seedlings as a strategy to improve both food availability and community income. This study aims to describe the implementation process of the program, identify supporting and inhibiting factors, and assess its impact on...
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Pengaruh Kompensasi Finansial, Kepuasan Kerja Dan Work-Life Balance Terhadap Loyalitas Karyawan Generasi Z
Dedi Muhammad Siddiq
; Hayundai Aulia
; Dwi Ratnasari
; Puspita Putri Febriyani
; Dedi Muhammad Siddiq
; Hayundai Aulia
; Dwi Ratnasari
; Puspita Putri Febriyani
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Penelitian ini dimaksudkan untuk mengkaji pengaruh kompensasi finansial, kepuasan kerja, dan work-life balance terhadap loyalitas karyawan yang berasal dari Generasi Z. Latar belakang dari penelitian ini didasari oleh meningkatnya tingkat mobilitas kerja pada kelompok Generasi Z, yang menciptakan tatantangan sendiri bagi perusahaan dalam mempertahankan tenaga kerja muda yang memiliki potensi tinggi. Penelitian ini menerapkan pendekatan kuantitatif dengan menggunakan metode survei yang melibatkan...
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IMPLIKASI HUKUM TENTANG PENYALAHGUNAAN TEKNOLOGI DEEPFAKE TERHADAP KEJAHATAN IDENTITAS DIGITAL
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
The development of artificial intelligence technology has given birth to deepfake technology which has the potential to be misused to damage a person's digital identity. This research aims to analyze the mode of misuse of deepfake technology in Indonesia, examine its legal implications based on applicable laws and regulations, and examine the urgency of special regulation of deepfake in the Indonesian legal system. Applicable, as well as examining the urgency of special arrangements against deep...
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Pengaruh Inovasi Produk, Citra Merek Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Konsumen Pada Bromfiets Cafe Srengat Blitar
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of product innovation, brand image, and service quality on consumer purchasing decisions at Bromfiets Cafe Srengat Blitar. The research is motivated by the growing competition in the culinary industry, which requires businesses to continuously innovate, strengthen brand image, and improve service quality to retain customers. The research method employed a quantitative associative approach, with data collected through questionnaires distributed to 121 resp...
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Pengaruh Harga, Service Quality Dan Kualitas Produk Terhadap Kepuasan Konsumen Pada UMKM Jamu Herbal Pare
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of price, service quality, and product quality on consumer satisfaction at Herbal Medicine MSMEs in Pare, Kediri. The research uses a quantitative associative approach to explain the causal relationship between variables. Data were collected through a questionnaire distributed to 133 respondents selected using accidental sampling. The instrument was tested for validity and reliability, followed by classical assumption tests to ensure data normality, linea...
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Analisis Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas pada Sektor Makanan dan Minuman Indonesia (2019-2023)
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of profitability as proxied by Return on Equity (ROE), solvency as proxied by Debt to Equity Ratio (DER), and liquidity as proxied by Current Ratio (CR) on firm value as proxied by Price to Book Value (PBV) in the Indonesian food and beverage sector. The study focuses on the 2019-2023 period, a timeframe uniquely defined by the economic disruption of the COVID-19 pandemic and its initial recovery phase. The research method employed is a quantitative appro...
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Analisis pengaruh penerapan aplikasi Quizizz terhadap minat belajar siswa
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 3
(2025)
This study aims to examine the impact of using the Quizizz application on students’ learning interest in the Information Technology subject at SMK Negeri 3 Salatiga. The research employed a quantitative approach with a quasi-experimental design, involving an experimental class that utilized Quizizz as a learning medium and a control class that used conventional teaching methods. Data on students’ learning interest were collected through questionnaires and analyzed using the Independent Sample T-...
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PENGARUH PARIWISATA TERHADAP PELESTARIAN BAHASA DAN BUDAYA LOKAL DI TUKTUK SAMOSIR
Sinaga, Priskila Yosefina Natalia
; Yumna Afra
; Maria Thessalonika Sitorus
; Amelia Mahmuddin
; Sarah Novelina Pakpahan
; Lestari Marbun
NALAR: Jurnal Pendidikan dan Kebudayaan
Vol 4
, No 2
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh perkembangan pariwisata terhadap pelestarian bahasa dan budaya Batak di TukTuk, Samosir. Dalam konteks pariwisata yang berkembang pesat, penting untuk memahami dampak positif maupun negatif yang ditimbulkan terhadap kelestarian budaya lokal. Penelitian ini juga mengidentifikasi tantangan yang dihadapi dalam melestarikan bahasa dan budaya Batak di tengah pengaruh globalisasi dan dominasi bahasa asing. Di samping itu, penelitian ini mengkaji per...
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Optimalisasi Agroindustri Durian dalam Meningkatkan Daya Saing UMKM Karangrau Banyumas
Ernawati, Lia
; Triwibowo, Rony Nur
; Kumala Swandari, Mika Tri
; Sudarmaji, Arief
; Saparso, Saparso
; Priswanto, Priswanto
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Desa Karangrau di Kecamatan Banyumas memiliki lahan subur yang sebagian besar ditanami durian hasil persilangan lokal dan Musangking. Pertanian, terutama budidaya durian, menjadi mata pencaharian utama warga. Para petani tergabung dalam Gapoktan Sumber Makmur dan KWT Setia Tani yang berperan dalam pengelolaan hasil panen. Namun, terdapat beberapa kendala seperti keterbatasan pengetahuan teknik budidaya modern, perawatan tradisional tanpa dukungan teknologi, serta sistem irigasi yang belum optima...
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