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p-Index From 2021 - 2026
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All Journal Management and Economics Journal (MEC-J) Journal of Managerial Sciences and Studies
Zuhro, Diana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Perceived Ease of Use on User’s Intention to Use E- learning with Moodle Application in Higher Education Mediated by Perceived Usefulness Putra, Iwan Setya; Triatmanto, Boge; Zuhro, Diana
MEC-J (Management and Economics Journal) Vol 5, No 3 (2021)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v5i3.13146

Abstract

This study aims to examine the effect of perceived ease of use on user’s intention to use mediated by perceived usefulness in the use of e-learning in university. This research is essential because it is important to know the user's desire to use e- learning with the Moodle application in universities, considering that during the Covid-19 pandemic, the Indonesian government determined to apply online learning. There were 200 e-learning users from STIE Kesuma Negara Blitar selected as samples. The data were collected by using questionnaire and were then analyzed by multiple regression analysis and path analysis 
THE INFLUENCE OF TAX PAYMENT AWARENESS AND UNDERSTANDING OF TAX REGULATIONS ON THE LEVEL OF LAND AND BUILDING TAX REVENUE AT THE REVENUE DEPARTMENT AND MANAGEMENT SURABAYA CITY FINANCE Lintiyaningrum, Indriyani; Wasesa, Tjandra; Zuhro, Diana; Sutini; Wiratna; Toni, Heri; Pranoto, Hendro; Daengs GS, Achmad
Journal of Managerial Sciences and Studies Vol. 1 No. 3 (2023): Desember: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v1i3.30

Abstract

In financing regional development, tax is an alternative source of financing needed by the government, including land and building tax. Land and Building Tax is the only property tax in Indonesia and has increased from year to year. Apart from that, Land and Building Tax has the largest number of taxpayers compared to other taxes. Even though Land and Building Tax has a broad impact, the proceeds from Land and Building Tax are returned to the regions concerned for the implementation and improvement of development in their respective regions. The aim of this research is to determine the influence of the level of awareness of tax payments and understanding of tax regulations for individual taxpayers, both partially and simultaneously, on land and building tax revenues in the work area of ​​the Rungkut Kidul Subdistrict Office. The population is all effective taxpayers registered in the working area of ​​the Rungkut Kidul Subdistrict Office. The sample used was 95 individual taxpayers for land and building tax. The sampling technique used purposive sampling, namely random sampling of 95 respondents. The analysis technique used is multiple linear regression.
Application of the Activity Based Costing Calculation Method in Determining the Cost of Production PT. Sakura Makmur Wijaya in the city of Surabaya Asmawan, Darul; Daengs GS, Achmad; Istanti, Enny; Dewi, Rina; Zuhro, Diana
Journal of Managerial Sciences and Studies Vol. 1 No. 3 (2023): Desember: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v1i3.32

Abstract

The research carried out by this researcher was a qualitative descriptive study by obtaining data through documentation, literature study, observation and interviews. This research aims to compare whether determining the cost of production using the Activity-Based Costing method is more appropriate than using the traditional method at PT. Sakura Makmur Wijaya. Researchers took samples of products produced by the company, namely gondola shelves, bookshelves and warehouse shelves in 2016. Calculating the cost of production using traditional methods which are currently still carried out by the company, the results for gondola shelves were IDR. 10,329,489,695.58, bookshelf Rp. 3,448,701,959.66, and warehouse shelves amounting to Rp. 1,290,430,635.75. Meanwhile, using the Activity Based Costing method, the results obtained for Gondola Shelves were IDR 10,322,044,996.50, for Bookshelves IDR 3,444,432,305.13, and for Warehouse Shelves IDR. 1,302,144,989.37. The results of the research show that calculating the cost of goods manufactured using the Activity Based Costing System when compared with the traditional system calculation gives lower results for Gondola Shelf and Bookcase products, except for Warehouse Shelves. Differences occur due to overhead rates being charged for each product. In the traditional system, the costs for each product are only charged to one cost driver, namely the product units produced. Meanwhile, in the Activity-Based Costing System method, factory overhead costs for each product are charged to many cost drivers, so that the Activity Based Costing System is able to track the costs incurred by product types precisely based on the consumption of each activity required and can be used as an alternative by company in allocating its costs.
Co-Authors Asmawan, Darul Boge Triatmanto Dewi, Rina Enny Istanti GS , Achmad Daengs Iwan Setya Putra Lintiyaningrum, Indriyani Pranoto, Hendro Sugeng Santoso Toni, Heri Wasesa, Tjandra Wiratna