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Journal : Fortunate Business Review

PENERAPAN PERMENKEU NO. 09/PMK.03/2021 TENTANG INSENTIF PAJAK UNTUK WAJIB PAJAK TERDAMPAK PANDEMI COVID’19 PADA YAYASAN KASIH KEPRI: bahasa indonesia Nabela; Vanomy, Afrianti Elsye; lubis, syarif hidayah lubis; hardi bahar
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

The Indonesian government issued PMK No. 09/PMK.03/2021 at the beginning of 2021 valid until June 2021 and extended again until December 2021, the purpose of the Minister of Finance was passed is to help Taxpayers affected by Covid'19 through PPh 21 DTP Tax incentives (Government Borne Tax) during the Covid-19 Pandemic struck. Many parties have suffered losses as a result of the ongoing pandemic. The results of a survey conducted by the Ministry of Finance in 2021 show that the use of tax incentives is dominated by taxpayers most affected by the pandemic, namely 47% in the trade sector, 19% in the manufacturing sector, and 7% in the construction sector. the rest are other sectors. This Permenkeu is a breath of fresh air that can help employees at the Kasih Kepri Foundation, which is engaged in the world of education as a Taxpayer in income tax incentives (PPh 21). This study aims to find out the application of Minister of Finance Regulation No.09/PMK.03/2021 concerning tax incentives for taxpayers affected by the 2019 Corona Virus Disease pandemic at the Kasih Kepri Foundation. In this study using a qualitative approach with a descriptive study. The method used in this research is a case study. The selection of informants in this study used a purposive sampling technique. The selection of informants for this study are; Head of the Foundation, Head of School and Deputy Head of School. The results of this study indicate that the Kasih Kepri Foundation still needs to conduct outreach to permanent and non-permanent employees in order to increase all employees' understanding of the tax incentives imposed by the Government to support the implementation of PMK No. 09/PMK.03/2021. whereas in terms of implementing the tax administration of the self-assessment system which includes calculations, deposits and reporting of PPH 21 at the Kasih Kepri Foundation, conformity has been found with PMK 09/PMK.03/2021
PENGEMBANGAN UMKM KULINER DI KOTA BATAM MELALUI TRANSFORMASI KE PLATFORM DIGITAL DI ERA REVOLUSI INDUSTRI 4.0 Clinton, Yeos Austin; Vanomy, Afrianti Elsye
Fortunate Business Review Vol. 3 No. 1 (2023): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Penelitian ini bertujuan untuk mengetahui kesiapan dan hasil Pengembangan UMKM Kuliner Di Kota Batam melalui Transfomasi Ke Platform Digital Di Era Revolusi Industri 4.0. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan metode studi kasus. Data Penelitian ini dikumpulkan melalui wawancara, observasi, dan studi dokumentasi. Hasil penelitian ini yaitu perencanaan strategi bisnis yang baik termasuk SDM dan penerapan SEO sebagai salah satu alternatif strategi digital marketing pada bisnis usaha UMKM Kuliner di Kota Batam, sehingga bisnis tersebut mampu meningkatkan kinerja financial ke arah yang lebih baik, hal ini sudah terbukti pada bisnis kuliner café yang sifatnya modern, namun hal ini bleum diterapkan pada bisnis kuliner yang sifatnya tradisional atau pedagang kaki lima. Sehingga pengembangan UMKM kuliner di Kota Batam menyongsong era digitalisasi masih belum sepenuhnya bisa terlaksana, karena belum semuanya siap dan mampu untuk menerapkannya dikarenakan mindset, peralatan, dan faktor Sumber Daya Manusianya yang masih kurang siap dalam menghadapi era digitalisasi khususnya Bisnis Kuliner yang sifatnya tradisional atau pedagang kaki lima.
Pengaruh PENGARUH MOTIVASI, KOMUNIKASI DAN STRES KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. BANK X Suprianto, Jeki Suprianto; Vanomy, Afrianti Elsye
Fortunate Business Review Vol. 3 No. 2 (2023): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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The purpose of this research is to determine the effect of motivation on job satisfaction, the effect of communication on job satisfaction, and the effect of work stress on job satisfaction in PT employees. Bank X in Batam City partially or simultaneously. This research uses a quantitative research approach, the data used is primary data obtained through distributing questionnaires to 82 employees of PT. Bank X in Batam City. Partial Least Square – Structural Equation Modeling (PLS-SEM) with WarpPLS version 7.0 was used for data analysis. The research results concluded that the first hypothesis test showed that motivation had a significant effect on job satisfaction, communication had no significant effect on job satisfaction, and work stress had a significant effect on job satisfaction. Meanwhile, motivation, communication and work stress do not have a significant effect on job satisfaction for PT Bank X employees in Batam City.
- PENGARUH PENDAPATAN, JENIS PROFESI, USIA DAN PENDIDIKAN KALANGAN PEKERJA TERHADAP KEPUTUSAN PEMBELIAN ASURANSI KESEHATAN DI BATAM Ade, Andrie Prasetyo; Vanomy, Afrianti Elsye
Fortunate Business Review Vol. 4 No. 2 (2024): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Setiap orang tidak pernah lepas dari masalah dan resiko, yang pada akhirnya dapat merugikan diri sendiri dan orang lain. Sehingga tindakan pencegahan akan resiko menjadi penting, salah satunya adalah dengan keikutsertaan dalam asuransi. Namun masyarakat di Indonesia masih banyak yang tidak memiliki asuransi sehingga, penelitian dilakukan dengan menyebarkan kuesioner melalui google form kepada 35 nasabah asuransi perusahaan swasta dengan teknik random sampling dengan metode kuantitatif dan penelitian kepustakaan (library research) berfokus pada faktor penghasilan, profesi, usia, dan pendidikan yang mempengaruhi keputusan masyarakat dalam berpartisipasi dalam asuransi. Pengolahan data penelitian menggunakan SPSS versi 21. Metode analisis penelitiannya menggunakan Analisis Regresi Linear Berganda, hasil uji f penelitian ini menunjukan bahwa variabel independen secara simultan mempunyai pengaruh terhadap variabel dependen. Selanjutnya, hasil uji T menunjukan bahwa Pendapatan, Jenis Profesi, Usia dan pendidikan berpengaruh signifikan terhadap Keputusan Pembelian Asuransi Kesehatan. Dalam penelitian ini, jenis profesi merupakan variabel yang paling berpengaruh signifikan