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The Analysis Potency of Animal Slaughterhouse Retribution and Its Contribution for Pendapatan Asli Daerah (PAD) Pontianak City Atria Tiffany Widyaningsih; Sani Sani
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.83

Regional government financing in performing reliable government duties. This need is increasingly perceived by the region especially since the enactment of regional autonomy in Indonesia, which began on January 1, 2001. With the autonomy, the region is encouraged to be creative to find sources of local revenue that can support regional expenditure financing. From various alternative sources of revenue that may be levied by the regions, the Law on Regional Government setting up local taxes and levies has become a reliable source of revenue for the regions. Since 1984 various Laws on Local Government and financial balance between center and its region. Animal Slaughterhouse that has been built is the only existing RPH in Pontianak City so that its existence is needed by the community in the management and provision of meat that is safe, healthy, whole and kosher for the needs of the surrounding population. Animal Slaughterhouse as a slaughtering business in the provision of healthy meat should consider factors related to sanitation in both the RPH environment and the surrounding environment. In addition to producing meat, RPH also produces additional products that can still be utilized and waste. This research will discuss the potential and contribution of animal slaughtering retribution to Pendapatan Asli Daerah (PAD) Pontianak. The method used in this research is descriptive method, that is method by collecting data which then arranged so that can be made conclusion and suggestion with aim to give systematic and accurate description about the object under research. The data collection techniques conducted by the authors are interviews, observation and documentation. Calculation of the potential of animal slaughterhouse based on the amount of slaughter data. In 2014 - 2016 different with the Realization data in the Department of Agriculture, Fisheries and Forestry of Pontianak City, there is a difference in the number of Retributions of Cutting House Year 2014 of Rp559,327,500, and the difference of slaughterhouse levy in 2015 amounting to Rp612.642.500, whereas in the year 2016 the difference of Levies of Slaughterhouse Rp633.320.000. From the interviews this is due to the slaughter of animals on national holidays which are not levied on retribution fees due to deductions done outside the slaughterhouse but the number of slaughters is recorded as the number of how many animals slaughtered. The existing potential should be explored more deeply because it is a source of local revenue that qualified.

PENGARUH KEPUASAN WAJIB PAJAK, PENEGAKAN SANKSI PAJAK DAN KEADILAN DISTRIBUTIF TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA PONTIANAK JOKO SUSENO; SANI SANI
Jurnal Ekonomi Integra Vol 8, No 1 (2018): Januari 2018
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v8i1.113

The aims of study are analyzing the impact of satisfaction from the taxpayers, tax sanction enforcement and distributive justice on taxpayer compliance, especially taxpayer of construction service companies. Data has been collected by closed questionnaire with Likert scale between 1 and 5. From the statement, it can know the level of taxpayer compliance as the respondent to the problem determined by the way of providing value to answers result from the respondents. Multiple regression analysis has been used to analyze data. Based on the research, it shows that taxpayer satisfaction variable can be proved by having a positive and significant influence on taxpayer compliance especially taxpayer of construction service company by coefficient result β = 0,383 with p-value equal to 0,0095 smaller than α= 0,05 , variables Enforcement of tax sanctions has been proven by having a positive and significant impact on taxpayer compliance, especially Construction Services Company coefficient β = 0.943 with p-value of 0.014 smaller than α = 0.05. And distributive justice variable has positive and significant influence on taxpayer compliance especially Construction Service Company with result of coefficient β = 0,749 with p-value equal to = 0,0185 smaller than α = 0, 05

STRATEGI PENGEMBANGAN POTENSI PENANAMAN MODAL DI KOTA SINGKAWANG Sani Sani; Atria Tiffany W; Agus M Murdiani
Jurnal Ekonomi Integra Vol 12, No 2 (2022): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v12i2.218

Penanaman modal atau pembentukan modal sering diistilahkan dengan investasi, yaitu pengeluaran atau perbelanjaan penanam-penanam modal atau perusahaan untuk membeli barang – barang modal. Salah satu peranan yang sangat penting untuk menjalankan suatu perekonomian adalah investasi, karena merupakan salah satu faktor penentu dari keseluruhan tingkat output dan kesempatan kerja. Apabila adanya kebijakan–kebijakan baru misalnya pembebanan pajak yang ringan, membuka lahan untuk pasar–pasar, memberikan insentif bagi investasi yang ada, yang membuat permintaan agregat meningkat, sehingga output dan kesempatan kerja tumbuh dengan cepat. Dalam rangka menarik investasi baru maupun mendorong peningkatan penanaman modal melalui pemberian insentif maupun kemudahan penanaman modal, maka dari sisikebijakan strategis lebih dikedepankan pilihan kebijakan memberikan berbagai kemudahan penanaman modal daripada pemberian insentif.

PENGARUH METODE PERHITUNGAN PPH PASAL 21 TERHADAP BEBAN PAJAK PENGHASILAN BADAN Joko Suseno; Sani; Atria Tiffany
JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS Vol. 4 No. 1 (2023)
Publisher : JURUSAN ADMINISTRASI BISNIS POLITEKNIK NEGERI PONTIANAK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38062/jpab.v4i1.448

Penelitian ini adalah untuk mengetahui perbandingan perhitungan Pajak Penghasilan Pasal 21 dengan menggunakan Metode Gross, Metode Net, atau Metode Gross-up yang paling efisien, dampaknya terhadap Beban dan Pajak Penghasilan Badan pada CV Pachira Motor. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dalam bentuk jadi atau data yang sudah diolah melalui dokumentasi, observasi data danwawancara. Data sekunder yang digunakan dalam penelitian ini adalah daftar gaji karyawan dan laporan keuangan tahun 2021 pada CV. Pachira Motor, sedangkan metode analisis yang digunakan pada penelitian ini adalah metode analisis deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa dari metode perhitungan Pajak Penghasilan Pasal 21 dengan menggunakan Metode Gross, Metode Net, atau Metode Gross-up yang paling efisien adalah dengan metode gross-up atau pemberian tunjangan sebesar pajak terutangnya, dari perbandingan ketiga perhitungan yang dilakukan, metode gross-up atau pemberian tunjangan sebesar pajak terutangnya menghasilkan efisiensi terhadap Pajak Penghasilan Badan.

EFEKTIVITAS PENGELOLAAN DANA DESA DI DESA KUALA DUA KECAMATAN SUNGAI RAYA Sani, Sani; Widyaningsih, Atria Tiffany
Jurnal Ekonomi Integra Vol 15, No 1 (2025): Vol 15, No 1 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i1.384

Penelitian ini bertujuan untuk mengevaluasi efektivitas pengelolaan dana desa di Desa Kuala Dua, Kecamatan Sungai Raya, pada tahun anggaran 2022. Efektivitas diukur dengan membandingkan realisasi dan target anggaran pada lima sektor utama menggunakan metode kuantitatif. Tingkat efektivitas keseluruhan mencapai 84.23%, yang dikategorikan sebagai "kurang efektif." Tingkat efektivitas tertinggi terlihat pada sektor Pembinaan Masyarakat (115.05%) dan Pelaksanaan Pembangunan Desa (100.83%), mencerminkan pengelolaan yang efisien dan tepat sasaran. Namun, sektor Penyelenggaraan Pemerintahan Desa (77.19%) masih tertinggal, menunjukkan adanya tantangan dalam pelaksanaan dan perencanaan. Hasil ini menekankan perlunya peningkatan perencanaan anggaran, mekanisme pengawasan, dan manajemen administratif untuk mengoptimalkan pemanfaatan dana desa. Penelitian selanjutnya disarankan mencakup analisis longitudinal dan penilaian kualitatif untuk memberikan pemahaman yang lebih komprehensif mengenai faktor yang memengaruhi efektivitas dana desa.

PENGARUH KINERJA KEUANGAN DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024) Sani, Sani; Widyaningsih, Atria Tiffany; Suseno, Joko
Jurnal Ekonomi Integra Vol 15, No 2 (2025): Vol 15, No 2 (2025): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v15i2.398

The purpose of this study is to determine and analyze the effect of financial performance and earnings management on the value of companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The data used in this study are secondary data. The analysis of research data uses multiple linear regression. The research variables are financial performance, earnings management and company value. Using the cluster sampling method to take samples. The number of samples in this study was 30 service companies. The F test and t test and determination analysis were used to determine the magnitude of the influence of financial performance and earnings management. The results of this study indicate that the variables of financial performance and earnings management have an effect on company value.

MUTATION AND PROMOTION SYSTEM AND ITS RELATION TO EMPLOYEESATISFACTION AND JOB PERFORMANCE OF WEST KALIMANTAN IMMIGRATION OFFICE Rinaldi, Udin; Sani, Sani; Martono, Martono
Jurnal Aplikasi Manajemen Vol. 16 No. 1 (2018)
Publisher : Universitas Brawijaya, Indonesia

the purpose of this study is to investigate mutation and promotion system and its relation to employeesatisfaction and jobperformance of West Kalimantan Immigration Office.This study used descriptive qualitative research approach with Explanatory Research. 50 people were taken as sampleusing judgmental sampling method only to employees who have been transferred. Data was collected through questionnaires and analyzed using path analysis model. The results of this research answer the hypotheses: there is a significant influence of mutation on job satisfaction; there is a significant influence of promotion on job satisfaction; there is a significant influence of mutation on job performance;there is a significant influence of promotion on job performance, and there is a significant effect of job satisfaction on job performance. The datadiversity was explained using path analysis model of 62.2%, while the rest was explained by other variables not included in the model and error.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN TENAGA KERJA DI INDONESIA Widyaningsih, Atria Tiffany; Sani, Sani; Suseno, Joko; Murdiani, Agus M
Jurnal Ekonomi Integra Vol 14, No 1 (2024): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v14i1.340

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penyerapatan tenaga kerja (TK) di Indonesia. Variabel yang diteliti yaitu tingkat upah, tingkat pendidikan, investasi, dan nilai produksi terhadap penyerapan TK di Indonesia. Jenis penelitian ini kuantitatif dengan data sekunder yang didapatkan dari Badan Pusat Statistik (BPS). Penelitian menggunakan metode analisis regresi data panel. Tahap-tahap yang dilakukan pada analisis regresi data panel yaitu uji chow, uji hausman dan uji hipotesis yaitu koefisien determinan (R2), Uji simultan (Uji F), dan uji parsial (Uji t). Model estimasi regresi data panel yang terpilih adalah Fixed Effect Model. Pengelolahan data menggunakan Eviews 9. Hasil penelitian ini menunjukan bahwa variabel tingkat upah (X1) berpengaruh positif dan tidak signifikan terhadap penyerapan TK di Indonesia, tingkat pendidikan (X2) berpengaruh positif dan tidak signifikan terhadap penyerapan TK di Indonesia, investasi (X3) berpengaruh positif dan signifikan terhadap penyerapan TK di Indonesia, dan nilai produksi (X4) berpengaruh negative dan signifikan terhadap penyerpan TK di Indonesia.

PERAN VIDEO MARKETING DALAM PENINGKATAN BRAND AWARENESS DAN KEPUTUSAN PEMBELIAN: STUDI KASUS PADA INDUSTRI MAKANAN DAN MINUMAN KOTA PONTIANAK sulasti, Sulasti; Martono, Martono; Sani, Sani
Jurnal Ekonomi Integra Vol 14, No 2 (2024): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v14i2.359

By using brand awareness as a mediator, the study seeks to ascertain how video marketing affects consumer decisions in Pontianak City's food and beverage industries. Once the data passes the traditional assumption test and is deemed valid and reliable, the research employs a survey approach with path analysis. Video marketing is the dependent variable, purchasing decisions are the independent variable, and brand awareness is the mediating variable. sources of data using surveys and interviews. 60 consumers who had seen food and beverage vendors' promotional videos made up the research sample. The study's findings indicated that they agreed with every hypothesis. The entire 40% influence of brand recognition and video marketing on purchasing decisions is the most prominent exogenous variable on endogenous factors, and it is highly significant. In this study, the route analysis model can account for 91.4% of the diversity of data; the remaining 8.6% can be explained by other factors.

Determinants of Tax Avoidance: The Role of Executive Character, Sales Growth, and Firm Size Sani; Atria Tiffany Widyaningsih
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 2 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i2.104

Tax avoidance remains a persistent challenge to fiscal sustainability in Indonesia, where tax revenue constitutes the primary source of national development financing. This study investigates the determinants of tax avoidance among real estate and property companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a quantitative associative design, purposive sampling yielded nine companies producing 45 firm-year observations. Tax avoidance was measured through the Effective Tax Rate, while executive character was proxied by corporate risk, sales growth by year-over-year revenue change, and firm size by the natural logarithm of total assets. Multiple linear regression analysis was conducted using IBM SPSS version 26. Classical assumption tests confirmed the validity of the regression model. Results show that executive character and firm size each significantly and negatively influence tax avoidance, while sales growth produces no significant effect. Collectively, the three variables explain 29.2% of tax avoidance variance, with the model significant at the one percent level. These findings suggest that behavioral governance and organizational scale are more decisive drivers of corporate tax behavior in Indonesia's property sector than revenue performance alone.

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