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All Journal Inovator : Jurnal Manajemen Jurnal Aplikasi Bisnis Kesatuan Ar-Riyadhiyyat: Jurnal Pendidikan Matematika Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Kartika, Sri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Implementasi Perhitungan Tarif Bea Masuk, Pajak Pertambahan Nilai Dan Pajak Penghasilan Pasal 22 Terhadap Barang Impor : Studi Kasus Pada PT Gemilang Prima Utama Sentul, Bogor Kartika, Sri; Riyadi, Rizal; Sipahutar, Mangasa Augustinus
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1904

Abstract

Today, globalization is experienced by all countries in the world indirectly almost every country runs an open economic system. An open economy is characterized by international trade relations. The fact that every country cannot fulfill its own needs is indeed one of the factors driving the emergence of international trade. Import activity is one form of international trade. PT Gemilang Prima Utama is an importer in Indonesia that imports various kinds of heavy equipment spare parts and accessories. Import activities are subject to taxes, namely Import Duty (BM) Value Added Tax (VAT) and Income Tax (PPh) Article 22 Import. Based on the results of the review at PT Gemilang Prima Utama, the authors draw conclusions on the review of the calculation of Import Duty (BM), Value Added Tax (VAT) and Income Tax (PPh) Article 22 on imported goods at PT Gemilang Prima Utama, namely as follows: 1. Calculation of Import Duty (BM) rates on imported goods carried out by PT Gemilang Prima Utama in accordance with the Minister of Finance Regulation Number 26 / PMK.010 / 2022. 2. The calculation of Value Added Tax (VAT) on imported goods carried out by PT Gemilang Prima Utama is in accordance with Article 7 of Law No. 42 of 2009 and Law of the Republic of Indonesia Number 7 of 2021 concerning Harmonization of Tax Regulations Article 7. The calculation of Income Tax Article (ITA) 22 on imported goods carried out by PT Gemilang Prima Utama is in accordance with the Minister of Finance Regulation Number 41/PMK.010/2022.   Keywords: Import, Import Duty, VAT, Income Tax Article 22 Import, PMK
PENGARUH SALES PROMOTION TERHADAP PENINGKATAN JUMLAH NASABAH TABUNGAN PADA BANK TABUNGAN NEGARA (Persero) CABANG BOGOR Kartika, Sri; Kuraesin, Ecin; Sume, Syahlan A.
INOVATOR Vol 3 No 2 (2014): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.759 KB) | DOI: 10.32832/inovator.v3i2.661

Abstract

Salah satu cara untuk menghimpun dana adalah dengan menawarkan berbagai produk tabungan. dengan memberikan berbagai kemudahan- kemudahan dan tingkat suku bunga yang kompetitif. Jika dilihat dari sudut pandang nasabah, hal ini sangat menguntungkan karena semakin banyak pilihan produk yang ditawarkan bank semakin leluasa pula nasabah memilah produk yang bermanfaat bagi mereka.Berbagai macam cara dan strategi pemasaran yang dipergunakan, mulai dari suku bunga, memberikan hadiah kepada nasabah, meningkatkan penjualan langsung, dan lain sebagainya. Disini mulai terlihat seberapa besarnya pengaruh pemasaran dalam suasana persaingan tersebut. Sebagai perusahaan yang ingin menjadi pemenang dalam persaingan harus menyusun strategi pemasaran yang tepat bagi perusahaannya, yaitu dengan menentukan kebijakan pemasaran yang diterapkan dalam produk yang dipasarkan.Salah satu unsur pemasaran yang banyak dilakukan oleh bank dalam menghadapi persaingan yang semakin ketat tersebut adalah dengan promosi, tugas promosi adalah “Memastikan bahwa konsumen mengetahui dan menyukai produk-produk jasa yang ditawarkan oleh bank”.
Pengaruh Tingkat Kemiskinan terhadap Tingkat Tindak Kriminalitas di Indonesia Tahun 2022 Nisa, Wulan Khoiru; Simanjuntak, Vivi Irawan; Kartika, Sri; Fadila, Arif
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 1 No. 3 (2024): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v1i3.220

Abstract

Kemiskinan dikategorikan sebagai suatu keadaan di mana pendapatan seseorang tidak menjamin kelangsungan dan kebutuhan hidupnya. Angka kriminalitas meningkat signifikan jika tingkat kemiskinan dan ketimpangan ekonomi juga meningkat. Baik ketimpangan pendapatan antar individu maupun antar wilayah. Berdasarkan data BPS jumlah penduduk dalam lima tahun terakhir, tahun 2019 sebanyak 9,41%, tahun 2020 sebanyak 9,78%, tahun 2021 sebanyak 9,71%, tahun 2022 sebanyak 9,54%, dan tahun 2023 sebanyak 9,36%. Kriminalitas di tahun 2022 diketahui mengalami peningkatan menjadi 311.523 kasus. Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat kemiskinan terhadap tingkat tindak kriminalitas di Indonesia dengan sumber utama dari BPS tentang kemiskinan dan kriminalitas tahun 2022 juga menggunakan sumber-sumber lain melalui metode studi literatur. Hasilnya diketahui bahwa tingkat kemiskinan berpengaruh terhadap tinggi atau rendahnya tingkat kriminalitas.           Poverty is categorized as a situation where a person's income does not guarantee their survival and needs. Crime rates increase significantly if poverty and economic inequality also increase. Both income inequality between individuals and between regions. Based on BPS data, the population in the last five years, in 2019 was 9.41%, in 2020 was 9.78%, in 2021 was 9.71%, in 2022 was 9.54%, and in 2023 was 9.36%. Criminality in 2022 is known to have increased to 311,523 cases. The purpose of this study is to determine the effect of poverty level on the crime rate in Indonesia with the main source from BPS on poverty and crime in 2022 and also using other sources through the literature study method. The result shows that the poverty rate affects the high or low crime rate.
Development and Evaluation of a Qur’an-Integrated Interactive Mathematics E-Module to Enhance Learning Interest in Integers Kartika, Sri; Maryam, Isnaeni
Ar-Riyadhiyyat: Journal of Mathematics Education Vol. 6 No. 1 (2025): Ar-Riyadhiyyat: Jurnal Pendidikan Matematika
Publisher : Tadris Matematika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/arriyadhiyyat.v6i1.5969

Abstract

This study aims to develop and evaluate a Qur’an-integrated interactive mathematics e-module designed to enhance students’ interest in learning integers at the Grade VII level. Employing a Research and Development (R&D) methodology, the module was created using the ADDIE model, which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The research was conducted with students from Class VII B at MTs Ma’arif NU Pituruh. Data collection instruments included expert validation questionnaires, teacher and student response questionnaires, and pre- and post-use learning interest surveys. The expert validation process involved evaluations by subject matter experts, media experts, and religious integration experts, resulting in an overall validity score of 90.56%, categorized as highly valid. Supporting instruments achieved an average validation score of 87.50%, also considered highly valid. Practicality tests involving teachers and students yielded an average score of 81.35%, indicating that the e-module is highly practical for use in classroom settings. The effectiveness test, based on student learning interest before and after implementation, showed a significant increase—from an average of 40.62% to 73.67%—shifting from weak to strong interest. These findings demonstrate that the integration of Qur’anic values with interactive digital learning materials not only supports conceptual understanding but also enhances motivation and spiritual development. Therefore, the developed e-module is deemed valid, practical, and effective for mathematics instruction in Islamic educational contexts and aligns well with the objectives of the Merdeka Curriculum.
Co-Authors Ecin Kuraesin Fadila, Arif Mangasa Augustinus Sipahutar, Mangasa Augustinus Maryam, Isnaeni Nisa, Wulan Khoiru Riyadi, Rizal Simanjuntak, Vivi Irawan Sume, Syahlan A.