Claim Missing Document
Check
Articles

Found 33 Documents
Search

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.
Kebijakan Kepala Daerah dalam Pembangunan Ekonomi Pedesaan untuk Kesejahteraan Masyarakat Roni, Roni; Dumadi, Dumadi
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3746

Abstract

AbstrakKebijakan merupakan hal penting yang berhubungan dengan pembangunan ekonomi dan kesejahteraan masyarakat, sehingga kebijakan yang diambil oleh kepala daerah nantinya berpihak untuk masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui hubungan kebijakan kepala daerah dan hubungan pembangunan ekonomi pedesaan dengan kesejahteraan masyarakat. Populasi dalam penelitian ini adalah perangkat desa yang berada di Kecamatan Bulakamba Kabupaten Brebes. Sampel yang digunakan dalam penelitian ini yaitu perangkat desa dari lima desa di Kecamatan Bulakamba Kabupaten Brebes dengan jumlah 54 responden. Dalam penelitian ini penulis menggunakan metode pendekatan penelitian secara kuantitatif. Metode kuantitatif dapat diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif atau statistik, dengan tujuan untuk menguji hipotesis yang telah ditetapkan.  Pengujian hipotesis menggunakan analisis regresi linier berganda. Analisis data menggunakan program SPSS. Hasil penelitian ini menunjukan: 1) Kebijakan kepala daerah dengan kesejahteraan masyarakat diperoleh bahwa hasil analisis bernilai positif dan hubungannya kuat. 2) Pembangunan ekonomi pedesaan dengan kesejahteraan masyarakat diperoleh bahwa hasil analisis bernilai positif dan hubungannya sangat kuat. 3) Kebijakan kepala daerah dan pembangunan ekonomi pedesaan dengan kesajahteraan masyarakat secara bersama-sama memiliki nilai positif dan tingkat hubungannya kuat.Kata Kunci: Kebijakan Kepala Daerah, Pembangunan Ekonomi, dan Kesejahteraan Masyarakat AbstractPolicy is an important thing related to economic development and community welfare, so that the policies taken by regional heads will be in favor of the community. The purpose of this study is to determine the relationship between regional head policies and the relationship between rural economic development and community welfare. The population in this study is a village device located in Bulakamba District, Brebes Regency. The sample used in this study was a village device from five villages in Bulakamba District, Brebes Regency with a total of 54 respondents. In this study, the author used a quantitative research approach method. Quantitative methods can be interpreted as research methods based on the philosophy of positivism, used to examine in certain populations or samples, data collection using research instruments, data analysis is quantitative or statistical, with the aim of testing predetermined hypotheses.  Hypothesis testing uses multiple linear regression analysis. Data analysis using the SPSS program. The results of this study showed: 1) The policy of the regional head with the welfare of the community was obtained that the results of the analysis were of positive value and the relationship was strong. 2) The development of the rural economy with the welfare of the people is obtained that the results of the analysis are of positive value and the relationship is very strong. 3) The policies of regional heads and rural economic development with the welfare of the community together have positive values and the level of relationship is strong.Keywords: Regional Head Policy, Economic Development, and Community Welfare
Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan (Studi Empiris pada UMKM di Kabupaten Brebes) Prayoga, Aldi; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3956

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pada UMKM Di Wilayah Kabupaten Brebes. Penelitian ini merupakan penelitian kuantitatif menggunakan data primer dengan menyebar kuisioner. Sampel penelitian ini yaitu 110 UMKM di Kabupaten Brebes. Uji instrument penelitian menggunakan uji validitas dan reliabilitas. Hasil uji validitas pernyataan terbukti valid, Hasil uji reliabilitas menyatakan bahwa kuesioner reliabel. Uji hipotesis menggunakan uji regresi linier berganda dengan didahului uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. Selanjutnya uji hipotesis di lakukan dengan menggunakan uji parsial (Uji t), uji simultan (Uji F) dan Uji Koefisien Determinasi (R). Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh yang positif Pemahaman Akuntansi terhadap Kualitas laporan Keuangan UMKM. (2) Terdapat pengaruh yang positif Tingkat Pendidikan terhadap Kualitas laporan Keuangan UMKM. (3) Tidak Terdapat pengaruh yang positif Pengalaman Kerja terhadap Kualitas laporan Keuangan UMKM. (4) Terdapat pengaruh yang positif Ukuran Usaha terhadap Kualitas laporan Keuangan UMKM. (5) Terdapat pengaruh secara bersama-sama, Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman kerja dan Ukuran usaha terhadap Kualitas Laporan Keuangan pada UMKM.Kata Kunci: Pemahaman akuntani, Tingkat Pendidikan, Pengalaman Kerja, Ukuran usaha dan Kualitas Laporan keuangan UMKM. AbstractThis study aims to analyze and determine the effect of Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM in Brebes Regency. This research is a quantitative study using primary data by distributing questionnaires. The sample of this research is 110 UMKM in Brebes Regency. The research instrument test uses validity and reliability tests. The results of the validity test of the statement proved valid. The results of the reliability test stated that the questionnaire was reliable. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that (1) There is a positive effect of Accounting Understanding on the Quality of UMKM Financial Reports. (2) There is a positive effect of Education Level on the Quality of UMKM Financial Reports. (3) There is no positive effect of Work Experience on the Quality of UMKM Financial Reports. (4) There is a positive effect of Business Size on the Quality of UMKM Financial Reports. (5) There is a joint influence, Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKMKeywords: Accounting understanding, education level, work experience, business size and quality of UMKM financial reports.
Analisis Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes (Studi Empiris Kantor BAPENDA Kabupaten Brebes Periode Tahun 2016-2021) Casroni, Casroni; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3971

Abstract

AbstrakKabupaten Brebes sudah menjadi kawasan industri hal ini terlihat dari banyaknya perusahaan yang dibangun di Kabupaten Brebes. Selain itu Kabupaten Brebes juga memiliki potensi dibidang pariwisata hal ini dapat dilihat dari banyaknya tempat-tempat wisata yang ada di Kabupaten Brebes. Dengan menjadi kawasan industri serta memiliki banyak tempat wisata yang ada di Kabupaten Brebes tentu akan berpengaruh terhadap Pendapatan Asli Daerah Kabupaten Brebes. Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes Tahun 2016-2021. Populasi dalam penelitian ini yaitu Laporan Realisasi Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Kabupaten Brebes pada tahun 2016-2021. Sampel dalam penelitian ini yaitu mengambil data Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Kabupaten Brebes pada tahun 2016-2021. Pengumpulan data menggunakan data primer yaitu data yang diperoleh langsung dari Kantor BAPENDA Kabupaten Brebes. Teknik analisis data yang digunakan dalam penelitian ini yaitu menggunakan Analisis Regresi Linier Berganda. Sedangkan untuk menguji hipotesis yaitu menggunakan Uji t (parsial) dan Uji F (simultan). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara parsial Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Brebes. Kemudian tidak terdapat pengaruh secara parsial Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Brebes. Selanjutnya terdapat pengaruh secara simultan antara Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Brebes.Kata Kunci: Pajak Daerah, Retribusi Daerah, dan Pendapatan Asli Daerah AbstractBrebes Regency has become an industrial area, this can be seen from the number of companies built in Brebes Regency. In addition, Brebes Regency also has potential in the field of tourism, this can be seen from the many tourist attractions in Brebes Regency. By becoming an industrial area and having many tourist attractions in Brebes Regency, it will certainly affect the Brebes Regency's Original Revenue. This study aims to determine and analyze how big the influence of regional taxes and regional levies on Brebes Regency's Original Revenue in 2016-2021. The population in this study is the Regional Tax Realization Report, Regional Retribution and Regional Original Income in Brebes Regency in 2016-2021. The sample in this study is to take data on Regional Taxes, Regional Levies and Regional Original Revenues in Brebes Regency in 2016-2021. Collecting data using primary data, namely data obtained directly from the Office of BAPENDA Brebes Regency. The data analysis technique used in this research is using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using t test (partial) and F test (simultaneous). The results of this study indicate that there is a partial effect of Regional Tax on the Regional Original Income of Brebes Regency. Then there is no partial effect of regional levies on Brebes Regency's Original Revenue. Furthermore, there is a simultaneous influence between Regional Taxes and Regional Levies on Regional Original Revenues of Brebes Regency.Keywords: Regional Taxes, Regional Levies, and Local Revenue
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah di Kabupaten Brebes Pangestu, Didi; Wulandari, Hilda Kumala; Dumadi, Dumadi
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3972

Abstract

 AbstrakUsaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu sektor yang berpotensi memberikan sumbangsih terhadap penerimaan pajak negara. Kepatuhan wajib pajak adalah suatu perilaku dimana wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh pengetahuan perpajakan, tarif pajak, omzet penghasilan, dan umur usaha terhadap kepatuhan wajib pajak UMKM di Kabupaten Brebes. Populasi yang digunakan dalam penelitian ini merupakan seluruh pengusaha UMKM di Kabupaten Brebes yang berjumlah 103.333 UMKM dan jumlah sampel sebanyak 100 UMKM. Metode penelitian yang digunakan yaitu metode kuantitatif dan pengumpulan data sample menggunakan teknik random sampling serta kuesioner sebagai instrumen penelitian. Pada penelitian ini sampel yang diambil yaitu dengan metode simple random sampling menggunakan rumus slovin. Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan program SPSS 25 tahun 2022. Hasil dari penelitian ini menunjukkan variabel pengetahuan perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Tarif pajak juga berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Pada omzet penghasilan menunjukkan berpengaruh negatif terhadap kepatuhan wajib pajak UMKM. Sedangkan umur usaha juga berpengaruh negatif terhadap kepatuhan wajib pajak UMKM. Sehingga dapat disimpulkan jika pengetahuan perpajakan, tarif pajak, omzet penghasilan, dan umur usaha berpengaruh secara simultan terhadap kepatuhan wajib pajak UMKM.Kata Kunci: Pengetahuan Perpajakan, Tarif Pajak, Omzet Penghasilan, Umur Usaha, Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menengah. AbstractMicro, Small and Medium Enterprises (UMKM) are one of the sectors that have the potential to contribute to state tax revenues. Taxpayer compliance is a behavior in which the taxpayer fulfills all tax obligations and exercises his taxation rights. This study aims to analyze and determine the effect of tax knowledge, tax rates, income turnover, and business age on UMKM taxpayer compliance in Brebes Regency. The population used in this study is all UMKM entrepreneurs in Brebes Regency, totaling 103,333 UMKM and the total sample is 100 UMKM. The research method used is quantitative methods and sample data collection using random sampling techniques and questionnaires as research instruments. In this study, the sample was taken using a simple random sampling method using the Slovin formula. The data analysis method used in this study uses multiple linear regression analysis using the SPSS 25 year 2022 program. The results of this study indicate that the tax knowledge variable has a significant positive effect on UMKM taxpayer compliance. Tax rates also have a significant positive effect on UMKM taxpayer compliance. Income turnover shows a negative effect on UMKM taxpayer compliance. Meanwhile, business age also has a negative effect on UMKM taxpayer compliance. So it can be concluded that knowledge of taxation, tax rates, income turnover, and age of business have a simultaneous effect on UMKM taxpayer compliance.Keywords: Knowledge of Taxation, Tax Rates, Income Turnover, Age of Business, Taxpayer Compliance of Micro, Small and Medium Enterprises