Articles
<![CDATA[PELAKSANAAN PROGRAM TAX AMNESTY DALAM RANGKA MENINGKATKAN KEPATUHAN WAJIB PAJAK BADAN ]]>
<![CDATA[Murweni, Ira]]>;
<![CDATA[., Gunardi]]>
<![CDATA[ ANALISIS FAKTOR-FAKTOR PENYEBAB TERJADINYA KREDIT MACET PADA KUD RAHMAT WIDODO KECAMATAN SRUWENG KABUPATEN KEBUMEN Vol 2 No 2 (2018) ]]>
Publisher : <![CDATA[Politeknik Dharma Patria Kebumen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (301.691 KB)
|
DOI: 10.37339/e-bis.v2i2.84
<![CDATA[Tax Amnesty is one type of government policy that is used to accelerate economic growth and restructuring through the transfer of assets, which will affect domestic liquidity improvements, improve rupiah exchange rate, decrease interest rates, and increase investment, and increase tax revenues, others will be used for development financing. This study aims to measure the extent to which the success of the tax amnesty program implemented by the Government of the Republic of Indonesia during the period 2016 - 2017 in order to improve compliance with corporate taxpayers. The research method used in this research is quantitative descriptive by using secondary data that is the amount of tax amnesty fund receipt during Period I: from the date of enactment until September 30, 2016; Period II: From October 1, 2016 to December 31, 2016, and Period III: from 1 January 2017 to 31 March 2017 and the amount of corporate and personal taxpayers attending the program. Tests conducted on the amount of tax agencies that make the redemption of property and the number of applicant?s tax amnesty program with the amount of tax amnesty and tax revenue in the same period. While the analysis of research data used is multiple linear regression analysis at a significant level ? = 0.05 with the number of samples as many as 32 secondary data processed with SPSS software version 21 for Windows. Results The results of the t-independent test show that the implementation of the tax amnesty program is generally effective in improving taxpayer compliance.]]>
<![CDATA[PELAKSANAAN PROGRAM TAX AMNESTY DALAM RANGKA MENINGKATKAN KEPATUHAN WAJIB PAJAK BADAN ]]>
<![CDATA[Murweni, Ira]]>;
<![CDATA[., Gunardi]]>
<![CDATA[ Jurnal E-Bis (Ekonomi-Bisnis) Vol 2 No 2 (2018) ]]>
Publisher : <![CDATA[Politeknik Dharma Patria Kebumen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37339/e-bis.v2i2.84
<![CDATA[Tax Amnesty is one type of government policy that is used to accelerate economic growth and restructuring through the transfer of assets, which will affect domestic liquidity improvements, improve rupiah exchange rate, decrease interest rates, and increase investment, and increase tax revenues, others will be used for development financing. This study aims to measure the extent to which the success of the tax amnesty program implemented by the Government of the Republic of Indonesia during the period 2016 - 2017 in order to improve compliance with corporate taxpayers. The research method used in this research is quantitative descriptive by using secondary data that is the amount of tax amnesty fund receipt during Period I: from the date of enactment until September 30, 2016; Period II: From October 1, 2016 to December 31, 2016, and Period III: from 1 January 2017 to 31 March 2017 and the amount of corporate and personal taxpayers attending the program. Tests conducted on the amount of tax agencies that make the redemption of property and the number of applicant’s tax amnesty program with the amount of tax amnesty and tax revenue in the same period. While the analysis of research data used is multiple linear regression analysis at a significant level α = 0.05 with the number of samples as many as 32 secondary data processed with SPSS software version 21 for Windows. Results The results of the t-independent test show that the implementation of the tax amnesty program is generally effective in improving taxpayer compliance.]]>
<![CDATA[Pengaruh Nilai Tukar Terhadap Harga Saham Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Gunardi]]>;
<![CDATA[Nugraha]]>;
<![CDATA[Sugiyanto]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol 11 No 2 (2020): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (425.923 KB)
<![CDATA[The exchange rate is macroeconomic that is important for the sustainability of the economy in a country, previous research shows the effect of the exchange rate on stock prices. These conditions indicate that investors view the exchange rate as a signal to a country's economy, so investors consider the exchange rate to make investments. This study uses a quantitative approach that is tested by multiple regression to determine the effect of exchange rates on stock prices, the data of this study are from January 1, 2020, to May 8, 2020, the data collection is based on the state of the world economy that is weakening due to the COVID-19 outbreak. The results show that the exchange rate has an influence on the stock prices of the financial sector which are listed on the Indonesia Stock Exchange, these results have similarities and differences with the results of research in other emerging market countries.]]>
<![CDATA[Kualitas Pembelajaran Keuangan Terhadap Keputusan Investasi: Efek Mediasi Literasi Keuangan ]]>
<![CDATA[Perwito]]>;
<![CDATA[Syamsu]]>;
<![CDATA[Gunardi]]>
<![CDATA[ Jurnal E-Bis (Ekonomi-Bisnis) Vol 4 No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Dharma Patria Kebumen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37339/e-bis.v4i2.228
<![CDATA[Tujuan Penelitian ini untuk menguji Efek Mediasi Literasi keuangan Terhadap hubungan antara kualitas pembelajaran keuangan dengan keputusan investasi.Metode penelitian ini menggunakan pendekatan penelitian kuantitatif, bersifat deskriptif verifikatif. Sampel penelitian ini sebanyak 93 maasiswa yang telah mengikuti literasi keuangan, teknik sampling menggunakan purposive simple random sampling. Untuk menguji Efek Mediasi menggunakan Bootstrapping approach dengan bantuan SPSS versi 25 dan Process V3.4.Hasil penelitian menunjukkan bahwa bahwa Literasi Keuangan (LK) memediasi secara penuh pengaruh Kualitas Pembelajaran Keuangan (KPK) terhadap Keputusan Investasi (KI). Pentingnya meningkatkan literasi keuangan (LK) melalui pembelajaran keuangan pada lingkungan perguruan tinggi, sehingga diharapkan dapat melakukan pengelolaan konsumsi, simpanan, dan perencanaan keuangan dengan baik yang pada akhirnya akan tercipta kesejahteraan hidupnya, hal ini menjadi pendorong bagi kemajuan pembangunan ekonomi.]]>
<![CDATA[Analisis Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Terhadap Pendapatan Asli Daerah Kab. Bandung ]]>
<![CDATA[Devi Fujianti]]>;
<![CDATA[Ane Sachintania]]>;
<![CDATA[Gunardi]]>
<![CDATA[ Jurnal E-Bis (Ekonomi-Bisnis) Vol 5 No 2 (2021) ]]>
Publisher : <![CDATA[Politeknik Dharma Patria Kebumen ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37339/e-bis.v5i2.747
<![CDATA[Pendapatan asli daerah merupakan sumber pendapatan yang seringkali dijadikan indikator kemajuan suatu daerah. Suatu daerah mendapatkan sumber pendapatannya dari potensi daerah itu sendiri. Pajak bumi dan bangunan merupakan salah satu pendapatan pajak daerah yang sangat potensial di kabupaten Bandung. Penelitian ini memiliki tujuan untuk mengetahui tingkat efektivitas dan kontribusi pajak bumi dan bangunan perdesaan dan perkotaan terhadap pendapatan asli daerah kabupaten Bandung, serta untuk mengetahui upaya dalam meningkatkan pendapatan pajak daerah yang dilakukan oleh Badan Pendapatan Daerah kabupaten Bandung. Teknik analisis yang digunakan adalah metode kuantitatif dan analisis deskriptif, sedangkan alat analisis yang digunakan dalam penelitian ini adalah analisis efektifitas. Dari hasil penelitian dapat dilihat bahwa (1) efektivitas pajak bumi dan bangunan kabupaten Bandung dari 2016-2020 mengalami kondisi berfluktuasi dengan rata-rata 112,13% dalam kategori yang sangat efektif. (2) Kontribusi PBB-P2 di Kabupaten Bandung sejak 2016-2020 memiliki kontribusi rata-rata 101,75% dalam kategori yang sangat baik.]]>
<![CDATA[Rancang Bangun Chatbot Reservasi Kelas Kursus Pada Stephen Komputer Jambi Dengan Metode Forward Chaining ]]>
<![CDATA[FA Bambang]]>;
<![CDATA[Ronald]]>;
<![CDATA[Gunardi]]>
<![CDATA[ Jurnal PROCESSOR Vol 16 No 2 (2021): Jurnal Processor ]]>
Publisher : <![CDATA[LPPM Universitas Dinamika Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33998/processor.2021.16.2.995
<![CDATA[The Helpdesk or Customer Service division in providing information and assistance that related to course services at Stephen Komputer Jambi is currently still using a conventional system, such as services by phone or in person. Likewise, the reservation system or course class registration is still adopting the same system. This conventional service will certainly take a lot of time and money for both the customer and the company, where telephone service will certainly take up time and allow queues to occur. Customer service has limitations in serving customers because it can only serve during working hours and a limited number of personnel. Chatbot is an application that designed to communicate with machines. The Chatbot application is expected to be able to replace the role of customer service to be able to respond to customers more quickly, be able to serve several customers simultaneously and not be fixated on working hours. This application was built using an expert system with the forward chaining method. The final result of this research is a chatbot application that can serve customers in terms of information, assistance and course class reservations at Stephen Computer Jambi. Keywords: Chatbot Helpdesk, Forward Chaining, botman, chatbot telegram.]]>
<![CDATA[Pemodelan Data IPM Papua Dengan Regresi Terboboti Geografis ]]>
<![CDATA[Halim, Fransiska Atrik]]>;
<![CDATA[Gunardi]]>
<![CDATA[ Jurnal Ilmiah Soulmath : Jurnal Edukasi Pendidikan Matematika Vol 11 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Dr. Soetomo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (394.687 KB)
|
DOI: 10.25139/smj.v11i1.5856
<![CDATA[Geographically weighted regression (GWR) is the development of global linear regression for data containing spatial heterogeneity. The model obtained from the geographically weighted regression is different for each location of observation. The purpose of this study is to explain the procedures in geographically weighted regression, apply geographically weighted regression in modeling human development index (HDI) data in Papua in 2019, and identify factors that have a significant effect on HDI in each regency/city in Papua in 2019. Based on the analysis, the following results are obtained, (1) The best model for HDI data in Papua 2019 based on the smallest AIC value is the model with the weighting function fixed Gaussian, (2) Geographically weighted regression is better than multiple linear regression in modeling HDI data in Papua 2019, (3) Variables that significantly influence HDI in Papua 2019 differ in each regency/city where HDI in 25 of 29 regencies/cities is influenced by high school participation rates and per capita expenditure, while HDI in 4 regency/city are influenced by the percentage of the poor population, high school participation rates, and per capita expenditure.]]>
<![CDATA[PENGARUH ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA BANK NEGARA INDONESIA (PT.BNI) ]]>
<![CDATA[Nurriyah, Iqlima]]>;
<![CDATA[Ayu, Dinka]]>;
<![CDATA[Permatasari, Rina]]>;
<![CDATA[Fadhilah, Jihan]]>;
<![CDATA[Gunardi]]>;
<![CDATA[Karyadi]]>;
<![CDATA[Sugiyanto]]>
<![CDATA[ Jurnal Co Management Vol. 5 No. 1 (2022): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management ]]>
Publisher : <![CDATA[IKOPIN ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Penelitian ini bertujuan untuk mendapati seberapa berpengaruhkah Analisis rasio terhadap kinerja keuangan Perusahaan. Metode yang diterapkan pada penelitian ini adalah metode deskriptif asosiatif. Data yang digunakan penelitian ini yaitu data sekunder, didapatkan dari laporan keuangan salah satu bank yang terdaftar di Bursa Efek Indonesia (BEI). Hasil menunjukan terdapat peningkatan maupun penurunan rasio keungan pada Bank Negara Indonesia periode 2019-2020. Dari hasil tersebut memperlihatkan bahwa ada pengaruh analisis rasio terhadap kinerja keuangan perusahaan. Hal ini disebabkan karena laporan keuangn dapat memberikan informasi penting yang dibutuhkan oleh semua pihak, terlebih lagi untuk kemajuan perusahaan itu sendiri. Tentu saja, analisis rasio keuangan ini mampu memberikan pengaruh terhadap kinerja keuangan perusahaan.]]>
<![CDATA[Analisa Strategi Pemasaran Online Terhadap Kinerja Keuangan Umkm Fashion di Kota Bandung : ( Masa Covid-19 Januari s/d Maret 2020) ]]>
<![CDATA[Gunardi]]>;
<![CDATA[Rahayu, Agus]]>;
<![CDATA[Wibowo, Lili Adi]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (531.886 KB)
|
DOI: 10.32670/fairvalue.v3i1.134
<![CDATA[Creative industries, especially SMEs (Micro,Small and Medium Enterprises) in the city of Bandung duringthe Covid-19 pandemic experienced a sharp decline in sales, this Fashion MSMEs need an OnlineMarketing Strategy to maintain sales and support the government movement PSBB (Large SocialRestriction), so this will have a positive impact in improving the SMEs Financial Performance. This studyuses a Qualitative Descriptive approach by interviewing and collecting data from SMEs Fashion inBandung City, taking research data during the economic situation of Bandung, in particular, being weakand generally the world because of the Pandemic Covid-19. The results showed that the marketingstrategies carried out by Fashion MSMEs in Bandung were carried out by means of online marketing, thishad a positive impact in boosting the financial performance of Fashion SMEs in Bandung.]]>
<![CDATA[ANALISA DAN PERANCANGAN SISTEM INFORMASI PERPAJAKAN PERHITUNGAN PAJAK PENGHASILAN (PPh 21) BAGI PESERTA KEGIATAN DI KECAMATAN CIMAHI UTARA ]]>
<![CDATA[Resita Rahmadani]]>;
<![CDATA[Aninda Safirah]]>;
<![CDATA[Gunardi]]>;
<![CDATA[Riky Faza]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (527.034 KB)
|
DOI: 10.32670/fairvalue.v4i5.726
<![CDATA[The aim of this study is to analyze and design an accounting system of income-taxaccounting (PPh 21) for participants in activities in the northern city of Cimahidistrict. The design method used in the information system here uses the waterfallmethod. The gathering of information on this method is done by interviews,observation and library studies. From the observations made, there is a draglineaspect to the information processing process, and it still employs a manual systemin data users that uses only Microsoft Excel which is still less effective and efficientand requires a relatively long time in the income-tax counting process (PPh 21) forparticipants. Thus, it requires designing an income-tax accounting system (PPh 21)implemented using Microsoft Visual 2010 and Microsoft access 2013. As the resultof this new system of things, it is expected to make Cimahi’s northern city easier todeduct Cimahi in the more optimum process of the income-tax counting process(PPh 21).]]>
