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Journal : Journal of Practical Management Studies

Analysis of the effectiveness of Kupang City restaurant tax implementation (Case study of KFC Kota Lama) Floris, Dennis R. R.; Nino, Indawati J.; Sahetapy, Stella Y.; Batilmurik, Ridolof W.
Journal of Practical Management Studies Vol. 2 No. 2 (2024)
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v2i2.30

Abstract

The purpose of analyzing the effectiveness of the implementation of restaurant tax at KFC Kota Lama Kota Kupang is to find out whether the restaurant has implemented the tax effectively or not. This research method is descriptive with a quantitative approach. The analysis tool used in this study is the formula Effectiveness = Realization of Restaurant Tax Revenue Target Restaurant Tax Revenue X 100%. The results of the study based on the effectiveness formula show that the percentage of effectiveness level at KFC Kota Lama is fluctuating because the average percentage yield reaches 88%-100%. In January the effectiveness rate of restaurant tax was included in the effective category, while in February, March and May the effectiveness rate of restaurant tax was included in the category of quite effective. The occurrence of percentage results that fluctuate every month due to unbalanced target and realization results.
The influence of deviant behavior on individual performance : Case of Kupang district court class 1a Fina, Jefri S.; Batilmurik, Ridolof W.; Kabu, Enos; Nafi, Sulche
Journal of Practical Management Studies Vol. 2 No. 2 (2024)
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v2i2.31

Abstract

This study aims to determine the effect of deviant behavior on individual performance and to determine the effect of deviant behavior on individual performance. This study used a quantitative method with a population of all employees of the Kupang District Court Class 1A. The sampling method uses a non-probability sample method with 40 samples which are all Kupang District Court Class 1A. There are three measuring instruments used in this study, namely a deviant behavior scale of 0.921, an individual performance scale with a reliability of 0.811, and a self-esteem scale with a reliability of 0.840. Based on the test results, it was obtained that the t value of the emotional exhaustion variable was 5.552 with a significant value of 0.000 <0.05. This shows that there is a positive influence from the deviant behavior variable on the employee's deviant behavior. The value of R2 is 0.445 or 44.5%. This means that the contribution of deviant behavior and self-esteem variables to the performance of individual employees is 44.5%. Based on the test results, it was obtained that the t value of the interaction of deviant behavior variables with self-esteem was -3.57 with a significant value of 0.042 <0.05. This shows that the self-esteem variable acts as a moderating variable between deviant behavior variables and individual performance where the moderation formed is complete moderation.