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All Journal International Journal of Supply Chain Management International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Ilmiah Ilmu Sosial dan Pendidikan Escalate : Economics and Business Journal
Ika Maya Sari
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Impact of Supply Chain Strategy on Final Micro, Small, and Medium Enterprises Income Tax Tariff Change to Income Tax Revenue (Study in Kendari Tax Service Office) Hasbudin Hasbudin; Ika Maya Sari; Tuti Dharmawati; Inten Sri Mulyani
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- This study aimed to determine the impact of the supply chain strategy in the final income tax rate of micro, small, and medium-sized enterprises on the income tax revenue. Method of collecting its data were conducted by documentation and interview. Data analysis method via descriptive analysis was conducted with interactive models. The result of this study showed that when changing the final income tax rate of micro, small and medium-sized enterprises from 1% to 0,5%, it has made a reduction on its final income tax revenue 6 months after the change in the final income tax rate is being applied. The supply chain management changes in the final income tax rate also made an impact in enhancing the number of tax-payers (coming from micro, small and medium-sized enterprises) in the city of Kendari.
PENERAPAN TATA KELOLA DESA MELALUI PENDEKATAN PEMBANGUNAN ZONA INTEGRITAS DESA (ZiDes) DI DESA MATA WAWATU KECAMATAN MORAMO UTARA KABUPATEN KONAWE SELATAN La Ode Anto; Fitriaman Fitriaman; Syamsir Nur; Ika Maya Sari; Waode Aswati; Omasrianto Omasrianto
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.921

Abstract

This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.
Dampak Penutupan TikTok Shop Terhadap Pengguna dan Pelaku Bisnis Dalam E-Commerce: Indonesia Muhammad Fathir Maulid Yusuf, Ilham Akbar Garusu, Ahmad Hamid, Dian Mayafaty Rauf; Ika Maya Sari
Jurnal Ilmu Sosial Dan Pendidikan Vol. 2 No. 1 (2024): EDISI JANUARI
Publisher : LPPM Universitas Nahdlatul Ulama Sulawesi Tenggara

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Abstract

Abstrak Penelitian ini bertujuan untuk mengeksplorasi dampak penutupan TikTok Shop, yang merupakan platform e-commerce di TikTok, terhadap pengguna dan pelaku bisnis. Kami menggunakan metode penelitian kualitatif dengan wawancara mendalam dan analisis konten dari pengguna TikTok Shop dan pedagang di platform tersebut. Hasil penelitian menunjukkan bahwa penutupan TikTok Shop berdampak signifikan pada pengguna dan pelaku bisnis. Pengguna merasa kecewa karena kehilangan akses ke beragam produk yang ditawarkan oleh TikTok Shop. Selain itu, beberapa pelaku bisnis menghadapi tantangan dalam mencari platform pengganti untuk menjual produk mereka. Studi ini juga mengungkapkan bahwa penutupan TikTok Shop memberikan dampak positif bagi kompetitor e-commerce lainnya, karena pengguna dan pedagang beralih ke platform lain yang mirip. Namun, secara keseluruhan, penutupan TikTok Shop menimbulkan ketidakpastian dalam ekosistem e-commerce TikTok. Penelitian ini memberikan wawasan yang berharga bagi pengembang platform e-commerce dan pengguna TikTok Shop dalam memahami implikasi penutupan platform serupa di masa mendatang.
STARTEGI PEMBERIAN KOMPENSASI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN Husin; Safaruddin; Tuti Dharmawati; Ika Maya Sari
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.719

Abstract

This study aims to examine the effect of compensation and internal control on employee performance. This research was conducted at PT. Hasrat Abadi branch kendari. The sample in this research is as much as 20 responden by using sample saturation that is sample determination technique with all member of population used as sample. Methods of data collection is done by using questionnaires that have been distributed to all respondents. Technique analysis using multiple linear regression analysis method. The results of this study indicate that the compensation effect partially and significantly on employee performance, Internal controls influence partially but not significant to employee performance. Compensation and internal control simultaneously affect employee performance. This means the fairer the compensation and the better the company's internal control can improve employee performance.
Impact of Job Mutations on Auditor Performance (Study at the Kendari Inspectorate Office) Tuti, Tuti Dharmawati; Ika Maya Sari; Safaruddin; Satira Yusuf4
International Journal of Educational Research & Social Sciences Vol. 2 No. 4 (2021): August 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i4.135

Abstract

This research is motivated by the less than optimal performance of auditors at the Kendari Inspectorate Office. This study aims to determine the impact of work mutations on the performance of auditors at the Kendari City Inspectorate. The population in this study were all auditors of the Kendari City Inspectorate, which amounted to 14 employees, because the population in this study was relatively small and less than 30 people so that all members of the population were used as research samples or often known as saturated samples. The data collection technique was done by distributing questionnaires. The questionnaire used has been tested for validity and reliability. The data analysis technique used is simple linear regression analysis, namely t-test with the help of Statistical Package For Social Science (SPSS) version 21. The results of this study indicate that work mutations have a positive and significant impact on auditor performance at the Kendari City Inspectorate. Job mutations can be a motivation to improve auditor performance. Despite the pressure, the auditor was able to maintain its performance..
The Effect of Profitability and Leverage on Audit Delay in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange Putri Maharani Fatiha silondae; Erwin Hadisantoso; Ika Maya Sari
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.462

Abstract

This study aims to analyze the influence of profitability and leverage on audit delay in consumer goods industry companies listed on the Indonesia Stock Exchange. This study uses purposive sampling of 20 samples of financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange. The method of data collection documentation uses. The analysis techniques used are descriptive analysis methods and multiple regression analysis with IBM SPSS Statistick software application version 25. The results of this study show that (1) Profitability has a significant effect on audit delays, this is because companies with a high level of profitability tend to want to convey their financial statements faster to the public as a form of strategy to convey positive information (good news). (2) Leverage has a significant effect on audit delays, this is because companies with large debt levels generally have an obligation to submit periodic financial statements to lenders or financial institutions, either as part of the terms in the credit agreement (loan covenant) as a form of accountability to maintain the reputation and trust of external parties. Therefore, the company tends to speed up the process of preparing financial statements so that the audit process can be completed early. (3) profitability and leverage have a significant effect on audit delays, this is because companies that have a high level of profitability and efficient leverage management tend to have better quality financial reporting, so that auditors can complete audits faster.
Co-Authors Dian Mayafaty Rauf Fitriaman Fitriaman Hadisantoso, Erwin Hasbudin Hasbudin Husin Inten Sri Mulyani La Ode Anto Omasrianto Omasrianto Putri Maharani Fatiha silondae Safaruddin Satira Yusuf4 Syamsir Nur Tuti Dharmawati Tuti, Tuti Dharmawati Waode Aswati