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Pengaruh Literasi Perpajakan, Moral Pajak dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Tana Toraja
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 4
(2024)
The Influence of Tax Literacy. Tax Morale and Tax Incentives on MSME Taxpayer Compliance in Tana Toraja Regency. The aim of this research is to find out whether tax literacy. Tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency. The data collection procedures for this research are: Questionnaire. The analysis technique uses multiple linear regression tests. The partial test results (t test) show that the tax literacy variable influences the mandatory compliance...
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Formulasi Sediaan Clay Stick Ekstrak Bunga Telang (Clitoria ternatea L.)
Kunir: Jurnal Farmasi Indonesia
Vol 2
, No 2
(2024)
Kerusakan oksidatif dapat menyebabkan hilangnya kelembapan yang menyebabkan kulit kering dan kusam. Salah satu kosmetik yang dapat mengatasi kulit kering adalah clay stick dari bahan alam bunga telang (Clitoria ternatea L.) karena mengandung senyawa antioksidan dengan nilai IC50 ekstrak bunga telang sebesar 41,36 ± 1,91 µg/ml, termasuk kategori poten sebagai antioksidan. Penelitian ini bertujuan untuk mengetahui pengaruh pemberian sediaan clay stick selama 4 minggu konsentrasi 5%, 10% dan 15% te...
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Environmental Impact Analysis on Furniture Industry by Implementing Life Cycle Assessment (LCA) Method
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 1
(2024)
Currently the industry is experiencing an increase every year. One of them is the furniture production industry. In East Java there is a furniture industry which experiences an increase in production demand every year. This does not only apply to local consumers but also foreign consumers. PT XYZ implements a make to order system, namely products are made when consumers order them. The amount of production demand is directly proportional to the amount of industrial waste produced, but the compan...
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2 Sitasi
Persepsi Stakeholder terhadap Inovasi Digital dalam Jasa Keagenan Kapal di Pelabuhan Batam
Samiyono Samiyono
; Agung Kwartama
; Paiman Paiman
; Desiana Endah Pramesti
; Sumiyatiningsih Sumiyatiningsih
; Akhmad Sopani
DHARMA EKONOMI
Vol 31
, No 2
(2024)
Digital innovation has become a crucial catalyst for the transformation of the ship agency services sector, particularly within the Port of Batam. This paper seeks to examine the perceptions of diverse stakeholders, including shipping agents, vessel owners, and local authorities, regarding the integration of digital innovations into ship agency services. Employing a combination of qualitative and quantitative methodologies, this research collects data through surveys and in-depth interviews with...
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Pengaruh Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia
DHARMA EKONOMI
Vol 31
, No 2
(2024)
The purpose of this study is to determine the effect of solvency and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The population of this study was 11 pharmaceutical companies listed on the IDX for the period 2020-2023, the number of samples was 8 which were taken based on purposive sampling techniques. The type of data used includes secondary data that can be accessed through the company's website, www.idx.co.id. The ana...
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Respon Pemberian Konsentrasi BAP Terhadap Pertumbuhan Stevia Rebaudiana Secara In Vitro
Mediagro: journal of agricultural sciences
Vol 20
, No 3
(2024)
Stevia rebaudiana Bertoni adalah tanaman yang menghasilkan pemanis alami dengan tingkat kemanisan 300 kali lebih manis dari tebu. Pengembangan stevia di Indonesia yaitu dengan perbanyakan biji melalui kultur jaringan dengan teknik in vitro. Keberhasilan kultur jaringan dipengaruhi oleh komposisi media dan Zat Pengatur Tumbh (ZPT). Oleh karena itu, tujuan penelitian ini untuk mendapatkan level BAP yang optimum pada pertumbuhan stevia. Penelitian ini menggunakan Rancangan Acak Kelompok Non Faktori...
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Perubahan Tren Pariwisata: Hunian Hotel dan Pendapatan Asli Daerah Kabupaten Tapanuli Tengah
DHARMA EKONOMI
Vol 31
, No 2
(2024)
Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quanti...
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Determinan Kualitas Laporan Keuangan dengan Moderasi Permenkop UKM 13 Tahun 2015
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying o...
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IMPLEMENTASI LAYANAN KOMPONEN KESEHATAN PADA PROGRAM KELUARGA HARAPAN (Studi Kasus di Kecamatan Slogohimo Kabupaten Wonogiri Tahun 2022)
Jurnal Ilmu Kesehatan Masyarakat Berkala
Vol 6
, No 2
(2024)
ABSTRACT
Based on observations made in Slogohimo District, KPM data for 2020 was 1,985 KPM (Family Hope Program), in 2021 it rose 3.58% to 2,056 KPM, and in 2022 it also rose 17.51% to 2,416 KPM. The number of stunted toddlers ranks 3rd in Wonogiri Regency and will reach 13% in 2022 and the maternal mortality rate (MMR) in 2022 will be 11% because the quality of life of the community is still low. The number of pregnant women was 212 people, 115 postpartum mothers and 154 mothers with toddlers...
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Peran Nilai Etika Memoderasi Faktor-Faktor Pencegahan Kecurangan: Studi Kasus: Pada Grup PT. Asvia Laguna Medis
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kapabilitas terhadap pencegahan kecurangan (fraud prevention), serta peran moderasi nilai etika dalam hubungan tersebut. Menggunakan desain penelitian kausal, data dikumpulkan melalui survei menggunakan kuesioner kepada 311 pimpinan dan karyawan Grup PT. Asvia Laguna Medis. Analisis dilakukan dengan metode kuantitatif untuk mengevaluasi hubung...
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