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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Ekonomi Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Journal of Accounting Information System
Hoiriah, Hoiriah
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Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences

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Prosedur Penghitungan Insentif PPh Pasal 21 Pada Saat Pandemi Covid-19 Di Indonesia Erica, Denny; Vidada, Irwin Ananta; Hoiriah, Hoiriah; Saridawati, Saridawati
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 18, No 2 (2020): September 2020
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v18i2.8428

Abstract

Abstrak  - Pandemi Corona Virus Disease 2019 (Covid-19) telah menjadi bencana nasional yang mempengaruhi stabilitas ekonomi dan produktivitas masyarakat di Indonesia, membuat pemerintah untuk mengeluarkan  kebijakn stimulus fiskal dalam relaksasi PPh Pasal 21 dengan kriteria tertentu yang telah di tetapkan dalam Peraturan Menteri Keuangan Republik Indonesia Nomor 44/PMK.03/2020 Tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019 (Covid-19). Meskipun kebijakan pemerintah dalam hal pemberian insentif pajak ini memiliki konsekuensi terhadap penurunan atas penerimaan negara dari sektor pajak, namun kebijakan tersebut dapat membantu mengurangi efek domino yang diakibatkan oleh adanya pandemi Covid-19 terhadap perekonomian nasional.Penelitian ini adalah untuk membantu masyarakat umum dan khususnya wajib pajak orang pribadi untuk dapat menghitung pajak penghasilan Pasal 21 secara mandiri, terutama untuk memastikan apakah wajib pajak dapat memperoleh Insentif Pajak Penghasilan yang dapat membantu meringankan beban ekonomi yang dipengaruhi oleh penyebaran Covid-19 di Indonesia. Kata Kunci: Prosedur, Penghitungan, Insentif Pajak Penghasilan
RANCANG BANGUN SISTEM INFORMASI AKUNTANSI PEMBELIAN BAHAN BAKU SECARA KREDIT PADA PT. PROMETAMA SARANA GRAHA TANGERANG Hoiriah, Hoiriah; Sri Malinda, Gesti; Rahmadinie, Viansie
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 4 No. 5 (2019)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Now a days information technology is not only rapidly developing, but also often changes very quickly. Almost every second new discoveries are always found with the aim of improving or perfecting the previous technology. In the developca of economics and technology when the use of computers feels more needed in order to facilitate human work and be more time efficient. PT. Prometama Sarana Graha requires a system that can support data processing of raw material purchases. For this reason, the author tries to make a final assignment regarding the design of accounting information systems for purchasing raw materials in credit at PT. Prometama Sarana Graha which is currently not computerized. System for purchasing raw materials at PT. Prometama Sarana Graha Still manual, from the process of ordering raw materials to making reports. Computerization of the system is the best solution to solve the problems that exist in PT. Prometama Sarana Graha, And with a computerized system can be achieved an effective and efficient activity in supporting activities at PT. Prometama Sarana Graha, and can reduce the buildup of archives at PT. Prometama Sarana Graha.
PENGARUH DIMENSI SINISME DALAM PERUBAHAN ORGANISASI TERHADAP TURNOVER INTENTIONS DI TVRI SUMATERA BARAT: MOTIVASI KERJA SEBAGAI VARIABEL MEDIASI Hoiriah, Hoiriah; Nasution, Muhammad Fitrah Panabari; Elyanis, Rafidah; Zaitul, Zaitul
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.411

Abstract

This study aims to examine the effect of organizational change cynicism on turnover intentions, with job motivation tested as a mediating variable among employees in the Technical Division of TVRI West Sumatra. A quantitative approach was employed using total sampling, involving 42 respondents. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that cynicism toward organizational change has a positive and significant effect on turnover intentions, and a negative and significant effect on job motivation. However, job motivation does not have a significant effect on turnover intentions and does not mediate the relationship between cynicism and the intention to leave. These findings suggest that negative perceptions of organizational change can directly increase employees' desire to leave while also reducing their work motivation. Therefore, open communication strategies and participatory management approaches are essential to reduce cynicism and enhance employee retention during organizational change processes.
Implementasi Sistem Informasi Data Pasien Yang Terintegrasi Dengan Platform Satu Sehat Kemenkes Pada Rumah Sakit Mitra Keluarga Lutfianto, Lutfianto; Wira Hadi, Sofian; Alfarobi, Ibnu; Kurniawan, Wawan; Hoiriah, Hoiriah; Mulyadi, Mulyadi
JAIS - Journal of Accounting Information System Vol. 5 No. 01 (2025): Juni
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jais.v5i01.9013

Abstract

Sistem informasi merupakan suatu faktor penting dalam sebuah instansi baik pemerintah maupun swasta. Dan saat ini, pihak pemerintah juga banyak melakukan kerjasama dengan rumah sakit yang ada di Indonesia dalam hal integrasi dengan mengumpulkan data-data kunjungan pasien ke rumah sakit. Kendala yang dialami sekarang ini pihak Rumah Sakit melakukan pengisian manual ke website kementrian kesehatan, tidak terkecuali Rumah Sakit Mitra keluarga yang mulai ikut dalam kebijakan pemerintah Indonesia untuk melakukan integrasi data riwayat kesehatan. Untuk memudahkan integrasi data tersebut, maka dibutuhkan sebuah sistem yang mampu menfasilitasinya. Sistem Informasi yang terintegrasi dengan Satusehat ini bertujuan untuk mempermudah pengguna sistem tidak melakukan 2 (Dua) kali input di sistem yang berbeda. Metode yang digunakan dalam perancangan sistem ini adalah menggunakan metode Prototype dengan langkah Communication, Quick Plan, Modelling Quick Design, Construction of Prototype, Deployment Delivery & Feedback. Dengan adanya integrasi data pasien dengan platform satusehat milik Kemenkes, maka memudahkan proses pemadanan data tanpa harus dilakukan penginputan kembali di website Kemeterian Kesehatan
ANALISIS META PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Merisman, Merisman; Nasution, Fitrah Panabari; Hoiriah, Hoiriah; Indriani, Riri; Elyanis, Rafidah; Zaitul, Zaitul
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.142

Abstract

This study aims to quantitatively examine the effect of organizational culture on employee performance through a meta-analysis of 39 studies published between 2020 and 2025. Data were collected from national and international journals using predefined inclusion and exclusion criteria. A random-effects model was employed to accommodate heterogeneity across studies. The results reveal a positive and statistically significant relationship between organizational culture and employee performance, with a combined effect size of 0.122 (p < 0.001), categorized as small to moderate based on Cohen’s classification. Egger’s regression test and Trim-and-Fill analysis indicate no significant publication bias, supporting the validity of the findings. This study underscores the importance of developing adaptive, participatory, and communicative organizational cultures as strategic efforts to enhance human resource performance. The findings contribute both theoretically and practically to the field of management, particularly in strengthening organizational culture as a key determinant of performance.
The Influence Of Work Discipline and Job Training On Employee Work Productivity At The Petukangan Utara District Office Erica, Denny; Hoiriah, Hoiriah; Fauziah, Sifa; Mulyadi, Mulyadi; Susila, Mochamad Nandi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Human resources play a strategic role in determining the success and achievement of company goals. In efforts to realize these objectives, the role of human resources will continue to be optimized to improve their performance for the organization's or company's sustainability. This occurs because the advancement of science and technology still requires human resources to operate, including at the Petukangan Utara Sub-District Office. This research was conducted to determine the influence of work discipline and job training on employee productivity. The analysis tool used was SPSS Statistics 25.0. In this study, 40 respondents were used as research samples, and the research sampling technique used a saturated sampling technique, with a questionnaire used as the data collection tool. This research employed a quantitative approach. The results show that work discipline and job training, both partially and simultaneously, significantly influence employee productivity. The determination test indicates that work discipline and job training influence employee productivity by 83.4%, while other unexamined variables influence the rest.
Co-Authors Alfarobi, Ibnu Denny Erica Elyanis, Rafidah Indriani, Riri Irwin Ananta Vidada Lutfianto, Lutfianto Merisman, Merisman Mochamad Nandi Susila Mulyadi Mulyadi Nasution, Fitrah Panabari Nasution, Muhammad Fitrah Panabari Rahmadinie, Viansie Saridawati Saridawati, Saridawati Sifa Fauziah, Sifa Sri Malinda, Gesti Wawan Kurniawan Wira Hadi, Sofian Zaitul Zaitul