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Analisis Perpajakan terhadap Insentif PPH Final atas Kepatuhan Wajib Pajak UMKM di Pamekasan Fitrianti, Rani Nur; Rahayu, Runik Puji; Rohmaniyah, Rohmaniyah; Alfian, Nurul
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1274

Abstract

The aim of this research is to find out how understanding of taxation and final PPh incentives affects taxpayer compliance. The research method uses a quantitative descriptive approach. The population in this research is corporate MSME taxpayers who take advantage of the final income tax incentives. The sampling technique used is non-probability sampling, namely purposive sampling. The type of data used in this research is quantitative data with a descriptive approach, namely in the form of primary data and secondary data. Based on the previous results and discussion, it can be concluded that: Results Based on the first hypothesis test (H1) in this study, the tax understanding variable shows a significant value smaller than 0.05, namely 0.000 and the second hypothesis test (H2) in this study, the tax incentive variable final income shows a significant value smaller than 0.05, namely 0.000.
HAK CIPTA DI UNIVERSITAS ISLAM NEGERI RADEN FATAH PALEMBANG Puspitasari, Sherly; Rohmaniyah, Rohmaniyah
Jurnal Multidisipliner Kapalamada Vol. 3 No. 03 (2024): JURNAL MULTIDISIPLINER KAPALAMADA
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/kapalamada.v3i03.1298

Abstract

Copyright is an integral part of intellectual property law that provides legal protection for intellectual works produced by individuals or entities. The concept of copyright gives the creator or copyright holder exclusive rights to control the use, distribution and commercial exploitation of his work for a certain period of time. Copyright not only protects specific works, but also provides incentives for creators to continue producing new works by providing economic rewards and recognition for their creative efforts. The copyright system covers various aspects, including types of protected works, limitations on permitted use, registration procedures, and legal sanctions for copyright infringement. Through copyright, society supports innovation, cultural development, and economic growth in the creative industries, while ensuring that creators receive fair credit for their works.
PERAWATAN DAN PELESTARIAN BAHAN PUSTAKA DI UNIT PELAKSANA TEKNIS PERPUSTAKAAN POLITEKNIK NEGERI SRIWIJAYA PALEMBANG Agustin, Ita; Rohmaniyah, Rohmaniyah
HYPOTHESIS : Multidisciplinary Journal Of Social Sciences Vol 2 No 02 (2023): HYPOTHESIS : Multidisciplinary Journal Of Social Sciences
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/hypothesis.v2i02.716

Abstract

This research aims to reveal the extent to which the role of the Palembang community in maintaining traffic order in the local area. The research approach used is qualitative with a focus on literature review equipped with supporting data to support the content of the research results. This research aims to identify the influence of culture and social norms on traffic awareness in Indonesia. Values that support high traffic awareness, such as mutual respect, concern for shared safety, and individual responsibility, are important factors in shaping public awareness of traffic. In addition, this research also highlights the role of communities in shaping traffic awareness. Through community activities, such as safety campaigns, joint patrols, and participation in educational programs, people are actively involved in maintaining traffic order in their neighborhoods. Based on the results of the research, it can be said that the Palembang community still does not play an active role in the implementation of traffic order and is still dependent on what is done by the Palembang Police Traffic Unit itself.
PERAN PERPUSTAKAAN DALAM MENGEMBANGKAN LITERASI DAN PENGETAHUAN MASYARAKAT Rohmaniyah, Rohmaniyah; Sari, Kartika
DE FACTO : Journal Of International Multidisciplinary Science Vol 2 No 02 (2024): DE FACTO : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/defacto.v2i02.1023

Abstract

Libraries have a crucial role in developing community literacy and knowledge. As a center for information and learning, libraries provide access to a variety of diverse information resources, both in physical and digital form. With collections of books, journals, magazines and electronic databases, libraries offer opportunities for the public to expand their knowledge in various fields of science. The library also functions as a place for lifelong learning. Educational programs such as workshops, seminars and courses organized by libraries help improve people's literacy skills and technical knowledge. In addition, libraries are often centers of cultural and social activities that can raise awareness of local and global issues. In the context of literacy, libraries play an important role in developing reading and writing skills. The various literacy programs offered, such as book clubs and storytelling sessions, encourage an interest in reading from an early age. Apart from that, libraries also play a role in reducing information gaps in society. By providing free or low-cost access to information, libraries help address inequalities in access to knowledge.
Analisis Komparasi Model Altman Z-Score, Springate, Zmijewski terhadap Potensi Financial Distress pada UMKM Rohmaniyah, Rohmaniyah; Alfian, Nurul
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p21-28.47050

Abstract

Tujuan dari penelitian ini adalah untuk menentukan tingkat akurasi model Altman Z-score, Springate dan Zmijewski dalam memprediksi kesulitan keuangan pada usaha kecil. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Kelompok sasaran penelitian ini adalah para pelaku UKM yang terdaftar pada Dinas Koperasi dan UKM Kabupaten Pamekasan. Sumber data yang digunakan adalah sumber data primer dan sumber data sekunder. Studi ini membandingkan Altman Z-score yang dimodifikasi, model Springate dan Zmijewski untuk memprediksi kemungkinan kesulitan keuangan pada UKM dengan mengukur tingkat akurasi. Hasil penelitian ini menunjukkan bahwa Altman Z-score, Zmijewski dan model Springate mampu memprediksi kinerja keuangan UKM sampel dalam penelitian ini. Pada tahun 2023, satu UKM dianggap aman dan dua UKM berada di zona abu-abu. Kebangkrutan dapat menjadi dasar penipuan. Kata Kunci: : Altman Z Score; Springate, Zmijewski; financial distress.
Pemanfaatan Sistem Klasifikasi dan Selving Bahan Pustaka: Upaya Memenuhi Temu Kembali Informasi di Perpustakaan Politeknik Negeri Sriwijaya Fitriah, Sonya Nur; Rosita, Wiwid; Rohmaniyah, Rohmaniyah
Jurnal El-Pustaka Vol. 3 No. 2 (2022): Jurnal El-Pustaka
Publisher : UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/el-pustaka.v3i2.13796

Abstract

This article discusses the Utilization of an Effective Classification and Shelving System for Library Materials in Meeting Information Retrieval Needs at UPT. Sriwijaya State Polytechnic Library. The purpose of this study was to determine the use of a classification system and an effective shelving of library materials in meeting the needs of information retrieval at UPT. Sriwijaya State Polytechnic Library and how effective the use of alphabetical shelving is to facilitate the information retrieval system. The research method in this article is a type of qualitative descriptive research. Qualitative descriptive research is research that aims to describe a situation or event in the way it is. The result of the analysis in this article is the determination of the classification number based on the subject and the predetermined chart. If you can analyze the subject correctly and can follow the instructions on the classification chart, you are expected to get the right subject and get the right notation. So that the placement of library materials on the shelves in the correct position and the information retrieval system along with the process of searching or searching for information is easy to do quickly and precisely. Shelving process carried out at UPT. The Sriwijaya State Polytechnic Library for general works refers to the classification number on a regular basis and is matched with the classification number provided on each bookshelf. 
Utilization of Social Media Instagram As A Promotion Means For the Special Library of the Bank Indonesia Representative Office of South Sumatera Province Through Digital Content Solehati, Indah; Rohmaniyah, Rohmaniyah
Jurnal El-Pustaka Vol. 6 No. 1 (2025): Jurnal El-Pustaka
Publisher : UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ccjvtt89

Abstract

This study explores the utilization of Instagram as a promotional tool at the Special Library of the Bank Indonesia Representative Office in South Sumatra Province. The main objective of this research is to examine how Instagram is strategically used to introduce library services, enhance public economic literacy, and build a positive institutional image through various forms of digital content. This study employs a qualitative approach with data collection techniques that include direct observation of the Instagram account @perpustakaan_bi_sumsel, interviews with librarians responsible for social media management, and documentation of published content. The findings reveal that the library utilizes a variety of digital content formats such as photos, videos, podcasts, and educational quizzes to deliver information to users. The content includes book reviews, Reader of the Month features, Bank Indonesia scholarship information, as well as financial literacy and payment system materials. The use of Instagram has proven effective in attracting public interest—particularly among younger audiences—to engage with the library both physically and virtually. The informative and educational communication strategies implemented through social media also contribute to increased public participation in economic literacy initiatives and broaden the reach of library services. Thus, the use of Instagram as a promotional medium has significantly contributed to enhancing the visibility and appeal of the library in the digital age.  
PERAN PUSTAKAWAN TERHADAP PELAYANAN PENDIDIKAN PEMAKAI PERPUSTAKAAN Rohmaniyah, Rohmaniyah; Lizanett, Azilla Safarani
Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora Vol. 2 No. 4 (2024): Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora
Publisher : Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui peranan pustakawan dalam pelayanan pemakai perpustakaan. Jenis penelitian ini digunakan adalah penelitian Kualitatif. Pengumpulan data dilakukan dengan menganalisis dari informasi yang telah di dapatkan. Hasil penelitian menunjukkan bahwa peran pustakawan ternyata sangat penting dalam meningkatkan kualitas layanan yaitu pustakawan berupaya melaksanakan pekerjaannya dengan maksimal sesuai dengan kerangka kerjanya masing - masing, serta dengan memberikan pelayanan yang ramah dan berperilaku baik agar pengguna puas dengan layanan yang diberikan. Pustakawan juga melakukan pengawasan terhadap koleksi - koleksi yang telah rusak dan di perbaiki. Pustakawan sebagai pengelola informasi harus aktif dan siap untuk menghadapi globalisasi karena perkembangan informasi teknologi berdampak pada perpustakaan, pustakawan, dan pengguna kebutuhan informasi terkait. Peran pustakawan menjadi ukuran apakah informasi yang disampaikan bermanfaat atau tidak, sesuaikah dengan kebutuhan pengguna atau pengunjung perpustakaan. Pelayanan perpustakaan sudah selayaknya berorientasi pada pengguna, sehingga kepuasan pengguna selalu diutamakan dalam rangka meningkatkan hubungan antara pelanggan dan pengelola. Masyarakat menganggap bahwa pelayanan perpustakaan yang berkualitas adalah hak setiap masyarakat yang harus dipenuhi oleh setiap perpustakaan.
PERSPEKTIF PUSTAKAWAN DALAM PENGARUH PENATAAN KOLEKSI (SHELVING) TERHADAP SISTEM TEMU KEMBALI INFORMASI DI UPT PERPUSTAKAAN POLITEKNIK NEGERI SRIWIJAYA Rohmaniyah, Rohmaniyah; Prastiwi, Anggun
Jurnal Multidisipliner Bharasumba Vol 4 No 04 (2025): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v4i04.1827

Abstract

This study aims to analyze librarians' perspectives on the influence of collection shelving on the effectiveness of the information retrieval system at the Sriwijaya State Polytechnic Library. Collection shelving is a fundamental activity in library management that serves to facilitate users in efficiently retrieving library materials. This study uses a qualitative descriptive approach with data collection through observation, interviews, and documentation. The results show that librarians consider good collection shelving to have a significant impact on the speed and accuracy of information retrieval. However, there are still obstacles such as limited human resources, inconsistency in shelving activities, and low awareness among library users in maintaining the tidiness of the shelves. Therefore, more effective collection shelving strategies and continuous education for users are needed so that the information retrieval process can be optimized.
Kegiatan Layanan Referensi Dalam Penelusuran Informasi Di Perpustakaan Daerah Sumatera Selatan Rohmaniyah, Rohmaniyah; Iswara, Dwi Fuji
Journal Of Human And Education (JAHE) Vol. 4 No. 4 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i4.1369

Abstract

Artikel ini membahas tentang aktivitas layanan referensi dalam penelusuran informasi di perpustakaan daerah sumatera selatan amat istimewa sebab ialah suatu aktivitas secara langsung mengenai lewat pemakai. Aktivitas pelayanan referensi saja adalah alat pengukur kesuksesan implementasi perpustakaan daerah. Aktivitas layanan referensi perpustakaan daerah adalah senantiasa terarah serta terfokus berdasarkan betapa menyerahkan bantuan akan bagus jika seimbang akan kemauan khalayak pemakai perpustakaan daerah. Bermacam-macam kegiatan pelayanan yang dilakukan oleh perpustakaan daerah sumatera selatan semuanya ditujukan untuk penggunaan bahan pustaka dan fasilitas yang dimiliki perpustakaan daerah. Berbagai macam informasi menarik dapat di posting oleh pustakawan. Pemustaka dapat memperoleh jawaban atas pertanyaan spesifik. Namun, perlu sosialisasi kepada pemustaka dan pelatihan untuk pustakawan. Niat awal mulai perpustakaan daerah merupakan mendukung serta mengisi penuh keinginan khalayak tentang petunjuk. Salah satu tempat untuk memperoleh informasi adalah di perpustakaan daerah sebagai lembaga pelayanan jasa dan informasi hendaknya dapat memberikan informasi bagi penggunanya. Layanan referensi yaitu suatu aktivitas awal di perpustakaan daerah sumatera selatan. Aktivitas layanan referensi perpustakaan daerah akan petunjuk objek buku dengan cepat serta tepat untuk mencapai kepentingan petunjuk untuk pemakai perpustakaan daerah sumatera selatan.