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All Journal Jurnal Ilmiah Magister Manajemen (JIMM) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Octavia, Jayanthi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH SIKAP KEWIRAUSAHAAN DAN KOMPETENSI WIRAUSAHA TERHADAP KEBERHASILAN USAHA PADA PRODUSEN SEPATU CIBADUYUT KOTA BANDUNG Octavia, Jayanthi
Jurnal Ilmiah Magister Managemen Vol 5 No 1: JIMM (Jurnal Ilmiah Magister Manajemen)
Publisher : Magister Manajemen, Fakultas Pasca Sarjana, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jimm.v5i1.3752

Abstract

Penelitian ini bertujuan untuk mendapatkan hasil kajian mengenai; (1) Sikap Kewirausahaan, Kompetensi dan Keberhasilan Usaha, (2) Hubungan Sikap Kewirausahaan dan Kompetensi, (3) Pengaruh Sikap Kewirausahaan terhadap Keberhasilan Usaha, (4) Pengaruh Kompetensi terhadap Keberhasilan Usaha.Jenis penelitian yang digunakan adalah deskriptif dan verifikatif. Populasi adalah Para Produsen Sepatu Cibaduyut Bandung. Jumlah sample yang diambil sebanyak 73. penarikan sample dilakukan dengan metode sample acak. Model pengaruh menggunakan path analysis dengan LISREL 8.80.Hasil penelitian ini mempunyai kesesuaian dalam menjelaskan keterkaitan antar variabel. diperoleh hasil bahwa: Sikap Kewirausahaan, Kompetensi dan Keberhasilan Usaha berada pada kategori baik. Sikap Kewirausahaan dan Kompetensi memiliki hubungan yang erat, Sikap Kewirausahaan berpengaruh terhadap Keberhasilan Usaha, dan Kompetensi berpengaruh terhadap Keberhasilan Usaha.
Pengaruh Pemeriksaan Pajak dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan 25/29 Badan (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Majalaya) Octavia, Jayanthi; Wulandari, Yuanita Retno
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study is based on the phenomenon that occurs in the tax examination was still high namely the Letter of Tax Underpayment was caused by low awareness of taxpayers in paying tax so that in tax revenue there was still acceptance doesn't reach the target and that occured in the tax collection was letter issue contained warning caused by the low compliance of taxpayers so that in tax revenue there is still acceptance that does not reach the target.The purpose of this study was to determine the influence of tax audit and tax collection on the corporate income tax revenue 25/29. In this study used descriptive and verification method with quantitive approach. Data was analyzed statistically by using multiple linear regression analysis,correlation analysis, determinant coefficient analysis and hypotesis test(t test).The result of this study indicated a strong influence of tax audit on corporate income tax revenues 25/29 and tax collection on corporate income tax revenue 25/29.
Co-Authors Wulandari, Yuanita Retno