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Journal : International Journal of Application on Economics and Business

THE HOLISTIC LEARNING MODEL OF BUSINESS ETHICS TO DEVELOP SPIRITUAL WELL-BEING Yuniarwati, Yuniarwati; Ardana, I Cenik; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3747-3758

Abstract

The purpose of this study is to investigate the impact of the holistic learning model of Business Ethics on the students’SWB. Two business ethics classes are randomly chosen as sample from all business ethics classes of Management Study Program, Tarumanagara University, Jakarta. The study uses a quasi-experimental design “pre-test-post-test design with one group”, in which the learning model is the independent variable and the students’ SWB is the dependent variable. The testing of hypothesis uses the SWB’s score mean differences of a paired sample t-test. The results of this study show that the holistic learning model of Business Ethics gives a significant impact on the quality improvement of the students’ SWB, both overall and on all four dimensions of SWB: communal, personal, transcendental, and environmental. Three dimensions: communal, transcendental, and environmental influence at a significant level of 5%; and one dimension (personal) has an effect on a significance level of 10%.
ACCOUNTANTS ROLE CREATING COMPETITIVE NEW BRAND TRUCK FINANCE PRODUCTS FOR PT SM FINANCE INDONESIA Yahya, Noel Krisnandar; Yuniarwati, Yuniarwati
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3620-3638

Abstract

This research aims to show the approach used and the active contribution of PT SM Pembayaran Indonesia (SMPI) Accountants in supporting the creation of new financing products in the new SMPI segment, namely Chinese brand Heavy Trucks which are starting to penetrate sales in Indonesia, so that new financing products are produced by the company can compete in the Indonesian market and industry, which of course will provide positive asset growth and increase profitability at SMPI. SMPI's profitability is the main thing, which aims to accelerate the rate of return on investments made by shareholders, which is also fundamental in investing in establishing SMPI. This research method used is a real case study at SMPI after SMPI saw a new opportunity that had not been exploited by similar financing companies, by conducting an in-depth study of the quality and reliability of the selected Chinese Heavy Truck brand as well as the Indonesian market's acceptance of the selected Chinese Heavy Truck brand. has been operating and demonstrated growing market share gains in existing markets in Indonesia. This includes how SMPI Accountants play an active role in leading the creation of new financing products in new segments to support additional positive growth in SMPI assets and contribute to increased SMPI profitability. The research results show that one of the Chinese Heavy Truck brands has good feasibility in terms of readiness to be accepted by the market in Indonesia and from the perspective of profitability projections for SMPI to work together in jointly marketing SMPI financing solutions with financing products intended for Chinese Heavy Truck brands in the commodity industry certain.
DETERMINANTS OF TAX SUBJECTS’ INTENTION TO PARTICIPATE IN THE VOLUNTARY DISCLOSURE PROGRAM Yuniarwati, Yuniarwati; Siswanto, Halim Putera; Weruin, Urbanus Ura
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2936-2948

Abstract

The Voluntary Disclosure Program (PPS) is an opportunity for taxpayers to report/disclose tax obligations that have not been fulfilled voluntarily through payment of PPh based on asset disclosure. This program is expected to increase voluntary taxpayer compliance and is carried out based on the principles of simplicity, legal certainty and expediency. There are many factors that influence an individual taxpayer's intention to participate in PPS. Therefore, this research aims to examine the influence of tax sanctions, subjective norms and tax administration on individual taxpayers' intentions to participate in PPS. The population in this study is individual taxpayers who live in Tangerang City and the sample was chosen randomly among individual taxpayers who were willing to fill out the questionnaire. After calculations, there were 105 individual taxpayers participating in this research. The data was then analyzed using multiple linear regression using the SPSS version 25 software program. The results of data analysis showed that the first and third hypotheses were accepted, while the second hypothesis was rejected. Thus, tax sanctions and tax administration have a significant effect on individual taxpayers' intentions to participate in PPS, whereas this is not the case with subjective norms.