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Pengaruh Kenaikan Tarif PPN dan Sosualisasi Tarif PPN terhadap Daya Beli Masyarakat : (Studi Empiris Mayarakat Kecamatan Larangan Kabupaten Brebes) Bela Dwi Defira; Dumadi, Dumadi; Nasiruddin, Nasiruddin; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2748

Abstract

Purchasing power is the ability of people to buy goods and services to meet their needs. This study aims to analyze the effect of increasing VAT rates and socialization of VAT rates on people's purchasing power. Sampling was obtained using purposive sampling technique, with a sample size of 400 respondents aged 20 years and over and already having jobs. The data analysis method used is data quality test (validity and reliability), classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation) for hypothesis testing using multiple linear regression, partial significance test (t test), simultaneous test (F test) and cqoefficient of determination (R2). The results of the study indicate that there is an effect of increasing VAT rates and socialization of VAT rates partially and simultaneously on people's purchasing power.
Pengaruh Literasi Keuangan dan Kemampuan Manajerial terhadap Kinerja Keuangan Toko Bangunan Wanasari Kabupaten Brebes Wahyu Firmansyah; Nasiruddin, Nasiruddin; Mohamad Badrun Zaman; Dumadi, Dumadi; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2750

Abstract

This research aims to analyze the influence of financial literacy and managerial ability on the financial performance of building material stores in Wanasari District, Brebes Regency. The background of this study is based on the importance of effective financial management and good managerial skills in supporting business success, especially in the building material store sector. The research method used is a quantitative method with a survey approach. Data was collected through questionnaires distributed to owners or managers of building material stores in Wanasari District, Brebes Regency. Data analysis was carried out using multiple regression analysis to test the proposed hypotheses. The results show that financial literacy has a positive and significant influence on financial performance. Similarly, managerial ability also proved to have a positive and significant influence on financial performance. Simultaneously, financial literacy and managerial ability together significantly affect the financial performance of building material stores. These findings indicate that improving financial literacy and managerial ability among building material store owners or managers can contribute to enhancing their business's financial performance.
Analisis Faktor-Faktor yang Mempengaruhi Minat Investasi di Pasar Modal : (Studi Empiris pada Mahasiswa di Kabupaten Brebes) Maulana Ghibran; Hilda Kumala Wulandari; Roni, Roni; Nasiruddin, Nasiruddin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2751

Abstract

This study aims to examine the influence of financial literacy, social environment, and financial ability on students' investment interest in Brebes Regency. A sample of 374 students was selected using the purposive sampling technique, with data collection through questionnaires. Data analysis used multiple linear regression. The results of the t-test showed that financial literacy (t = 3.456; p = 0.001), social environment (t = 6.782; p = 0.000), and financial ability (t = 9.308; p = 0.000) had a significant effect on investment interest. Simultaneously, all three variables also had a significant effect (F = 490.566; p = 0.000). These findings strengthen the Theory of Planned Behavior, where these three factors are the main determinants in shaping students' investment interests
Pengaruh Kesadaran Wajib Pajak dan Kepercayaan Wajib Pajak pada Pemerintah terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Bulakamba Rizqi Amellia; Roni, Roni; Nasiruddin, Nasiruddin; Dumadi, Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2752

Abstract

This study aims to analyze taxpayer awareness and trust in the government in encouraging compliance with the payment of Land and Building Tax (PBB) in the Bulakamba District. A quantitative method was used in this research, with data collection carried out through the distribution of questionnaires to 100 respondents who are PBB taxpayers in the area. The data analysis technique used is multiple linear regression with the help of SPSS software. The results of the study indicate that both taxpayer awareness and trust in the government have a positive and significant impact on taxpayer compliance in fulfilling their obligations to pay PBB. The conclusion of this study is that increasing public understanding and trust in the government can be an important factor in supporting improved tax compliance in the area.
Implementasi Lagu “Rumah” Karya Salma Salsabil dan “Kembali Pulang” Karya Suara Kayu dan Feby Putri dalam Pengajaran Bahasa Indonesia bagi Penutur Asing (BIPA) Efendi, Rachmat; Suyatno, Suyatno; Shodiq, Syamsul; Roni, Roni
Stilistika: Jurnal Pendidikan Bahasa dan Sastra Vol 18 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/st.v18i2.25089

Abstract

This study aims to understand the use of the song "Rumah" written and performed by Salma Salsabil, and the song "Kembali Pulang," a collaborative work between Suara Kayu and Feby Putri, in Teaching Indonesian as a Foreign Language (BIPA). The main focus of this study is how these two songs can enhance Indonesian language skills, such as speaking, reading, listening, and writing, while also introducing Indonesian cultural values like togetherness, family bonds, and the longing for one's hometown. A qualitative approach with content analysis is employed to explore the application of these songs in BIPA learning. The song "Rumah" is suitable for beginner learners, while "Kembali Pulang" is more appropriate for intermediate to advanced learners. Both songs convey important messages about the values of family and the experience of being away from home in Indonesian social life. Through these songs, learners not only improve their language skills but also gain an understanding of emotional expressions in Indonesian, such as longing and exhaustion. Therefore, the use of songs as a media for BIPA learning proves to be an effective way to introduce both the Indonesian language and culture in an enjoyable and practical manner.
Human Resource Management Strategies on Crew Turnover at Al Mutawa Marine Work L.L.C – Case Study in Abu Dhabi Roni, Roni; Iqbal, Mohammad Ali
International Journal of Social and Management Studies Vol. 6 No. 3 (2025): June 2025
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v6i3.494

Abstract

This study aims to analyze the human resource management strategy and identify the main factors that cause high turnover of crew employees at Al Mutawa Marine Work L.L.C in Abu Dhabi – United Arab Emirates. The participants of this study were crewing managers or marine advisors, crewing officers, senior crew employees and new crew employees totaling 4 people, using a qualitative approach and field data collection methods through interviews with key informants, observation of research objects and documentation studies in accordance with the theme being studied, then analysis was carried out using NVivo 12 software tools. The results of the study indicate that the company’s management strategy in overcoming employee turnover focuses on evaluation and flexibility of policies and crew employee retention management that adjusts human resource regulations, optimizes contract policies, and evaluates the human resource management system periodically. Other factors that play a role are effective communication between management and crew employees and the provision of a clear career path. These findings are expected to provide recommendation for companies in increasing employee retention and reducing turnover rates in the future. The implications of this study are discussed in the article.
Penguatan Kesadaran Bermedia yang Inklusif di Era Digital: Upaya Pencegahan Hoaks bagi Perempuan dan Kelompok Rentan di Desa Cidahu Hidayat, Muhammad; Esmayanti, Ratna; Kurniasih, Putri; Ayadilah, Sri; Akhdzulhijah, Akhdzulhijah; Ferliyyana, Navilla; Hasan, Ferdi; Sulistyowati, Sulistyowati; Gias, Muhammad; Amrullah, Amrullah; Nessya, Nessya; Sari, Riska Imelda; Roni, Roni; Afifah, Hurotun; Sari, Anita Maika
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 1 (2025): September
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i1.424

Abstract

Perkembangan teknologi digital di era modern saat ini membawa berbagai perubahan dalam kehidupan masyarakat, salah satunya adalah meningkatnya penyebaran informasi. Sayangnya, tidak semua informasi yang beredar adalah benar, sehingga muncul fenomena berita hoaks yang berpotensi menyesatkan. Masyarakat, khususnya kelompok perempuan dan kelompok rentan di Desa Cidahu, Kecamatan Kopo, Kabupaten Serang, Banten, membutuhkan edukasi untuk mampu membedakan informasi benar dan salah. Tujuan penelitian ini adalah untuk meningkatkan literasi digital yang inklusif serta membangun kesadaran kritis masyarakat dalam menyikapi informasi yang beredar di media sosial. Sebagai upaya pencegahan berita hoaks, dilakukan kegiatan seminar dengan metode edukasi dan partisipatif yang melibatkan 50 orang peserta dari kalangan ibu-ibu dan perwakilan kelompok rentan. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara, dan kuesioner sebelum serta sesudah kegiatan. Hasil menunjukkan adanya peningkatan pemahaman masyarakat mengenai ciri-ciri berita hoaks, sumber penyebaran, cara memverifikasi informasi, serta dampak dari menyebarkan berita palsu. Melalui kegiatan ini, diharapkan masyarakat dapat menjadi lebih kritis, cerdas, dan inklusif dalam bermedia sosial, serta turut serta dalam memerangi penyebaran hoaks di lingkungan sekitar.