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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 Good Governance, Kompetensi Aparat Desa, dan Pengawasan terhadap Efektivitas Pengelolaan Dana Desa : (Studi Empiris Desa se Kecamatan Wanasari Kabupaten Brebes) Riri Rengganih; Anisa Sains Kharisma; Hilda Kumala Wulandari; 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.v5i1.2749

Abstract

This study aims to examine the influence of good governance, village official competence, and oversight mechanisms on the effectiveness of Village Fund management in Wanasari District, Brebes Regency. A quantitative approach was used, involving a questionnaire survey of 90 respondents from 20 villages. Data were analyzed using multiple linear regression. The results show that all three independent variables have both partial and simultaneous positive and significant effects on Village Fund management effectiveness. These findings suggest that improving governance practices, enhancing human resource capacity, and strengthening transparent and accountable oversight systems are crucial to optimizing the management and impact of Village Funds in rural development.
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.
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.
Pengaruh Kualitas Pelayanan, Harga dan Promosi Terhadap Keputusan Pembelian (Studi Kasus Swalayan Nadia Mart Losari) Intana, Dewi; Afridah, Nur; Khojin, Nur; Dumadi, Dumadi; Sholeha, Amelia
Journal of Management Education Social Sciences Information and Religion Vol 2, No 2 (2025): September 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mesir.v2i2.7032

Abstract

Bisnis ritel swalayan berkembang pesat seiring meningkatnya kebutuhan masyarakat terhadap produk sehari-hari, sehingga mendorong persaingan yang ketat antar swalayan. Penelitian ini dilakukan di Swalayan Nadia Mart Losari yang berdiri sejak tahun 2009 di Brebes, dengan tujuan menganalisis pengaruh kualitas pelayanan, harga, dan promosi terhadap keputusan pembelian. Metode yang digunakan adalah pendekatan kuantitatif dengan sampel sebanyak 171 konsumen. Pengujian data dilakukan melalui uji validitas, reliabilitas, asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi menggunakan SPSS 20. Hasil penelitian menunjukkan bahwa secara parsial kualitas pelayanan berpengaruh signifikan terhadap keputusan pembelian dengan nilai signifikansi 0,002 0,05 dan t hitung 3,189 t tabel 1,97427. Variabel harga juga berpengaruh signifikan dengan nilai signifikansi 0,000 0,05 dan t hitung 5,351 t tabel 1,97427. Sedangkan promosi berpengaruh signifikan dengan nilai signifikansi 0,006 0,05 dan t hitung 2,813 t tabel 1,97427. Secara simultan, kualitas pelayanan, harga, dan promosi berpengaruh signifikan terhadap keputusan pembelian dengan nilai F hitung sebesar 51,840 F tabel 2,654 dan signifikansi 0,000 0,05.
Pengaruh Promosi, Sistem Penambahan Modal, Dan Kualitas Pelayanan Terhadap Keputusan Pembiayaan Di PT Permodalan Nasional Madani Mekaar Unit Margasari 2 Kabupaten Tegal Umi Mutmainah, Umi Mutmainah; Indah Dewi Mulyani; Nur Afridah; Andi Yulianto; Dumadi, Dumadi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.11582

Abstract

This study seeks to examine the extent to which promotion, the capital addition system, and service quality influence financing decisions at PT Permodalan Nasional Madani (PNM) Mekaar Unit Margasari 2, Tegal Regency. The research adopts a quantitative approach, relying on structured data collection methods through surveys distributed in the form of questionnaires. The respondents were selected from the official customer database of PT PNM Mekaar Unit Margasari 2, ensuring that the sample represented individuals directly involved with the company’s financing services. A total of 109 customers were chosen as the sample to reflect the broader population and to obtain results that are statistically reliable. The findings indicate that promotion, capital addition systems, and service quality each play a crucial role in shaping customers’ financing decisions. When analyzed simultaneously, these three variables demonstrate a significant and measurable effect, suggesting that improvements in promotional strategies, the design of capital addition mechanisms, and the overall quality of service delivery can directly increase customers’ willingness to engage in financing. These results highlight the importance of integrated management strategies within PT PNM Mekaar, emphasizing the need to continuously refine marketing efforts, optimize financial procedures, and maintain high service standards in order to build stronger customer trust and enhance decision-making outcomes.
Pengaruh Inklusi Keuangan, Literasi Keuangan, dan Payment Gateway terhadap Pengelolaan Keuangan Kecamatan Wanasari Aula, Anisa Darojatu; Hilda Kumala Wulandari; Anisa Sains Kharisma; Dumadi, Dumadi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.10999

Abstract

Penelitian ini bertujuan untuk menilai pengaruh dari inklusi finansial, pemahaman tentang keuangan, dan penggunaan payment gateway (QRIS) dalam pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Wanasari. UMKM memainkan peranan penting dalam ekonomi nasional, tetapi masih menghadapi berbagai masalah, terutama dalam hal pengelolaan keuangan yang efisien dan efektif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan distribusi kuesioner kepada 185 responden yang merupakan pelaku UMKM di Kecamatan Wanasari. Data yang terkumpul dianalisis dengan bantuan perangkat lunak SPSS versi 26, melalui serangkaian prosedur seperti uji validitas dan reliabilitas, pengujian asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis guna memperoleh kesimpulan yang valid dan dapat dipertanggungjawabkan secara akademik Secara keseluruhan, ketiga variabel independen ini juga menunjukkan dampak yang signifikan terhadap pengelolaan aspek keuangan.