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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.
Transformasi Digital dalam Pemasaran: Strategi Efektif untuk Meningkatkan Penjualan Produk Olahan Teri Nasi di Desa Padelegan Rahayu, Runik Puji; Fitrianti, Rani Nur; Syahadatina, Rika; Djaja, Mohamad Herman
Assyarikah: Journal of Islamic Economic Business Vol 5, No 2 (2024): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v5i2.1895

Abstract

This study aims to analyze the effect of digital marketing strategies on increasing sales of local anchovy rice food products for micro, small, and medium enterprises (MSMEs) in Padelegan Village. Digital marketing strategies are becoming an increasingly popular approach among MSMEs to expand their market reach and increase sales volume. Especially in the context of villages, the use of digital technology provides significant potential to connect MSMEs with potential consumers, both domestically and abroad. This study uses a quantitative survey approach that allows for empirical data on digital marketing practices and their impact on MSME sales performance. Questionnaires were distributed to a number of respondents, namely MSMEs who produce and market local products in the form of processed anchovies in Padelegan Village. The data collected through this questionnaire were analyzed using regression analysis to identify significant relationships between digital marketing strategy variables as independent variables and increased sales as dependent variables. This study also considers dimensions of digital marketing strategies such as the use of social media, paid advertising, and search engine optimization (SEO) which have been shown to have a significant role in attracting new customers and retaining existing customers. The results of this study are expected to provide a deeper understanding of the effectiveness of digital marketing in supporting the growth of local product sales, especially for MSMEs operating in rural areas. These findings are not only relevant for business actors in Padelegan Village but are also useful as a reference for MSME actors in other areas with similar conditions who want to optimize their digital marketing strategies to increase competitiveness in an increasingly competitive market (Doe, 2023). In addition, the results of this study are expected to be a basis for policy makers in developing training and empowerment programs for MSMEs in the field of digital marketing, thereby supporting local economic resilience in the future. By combining empirical perspectives on digital marketing and its impact on sales, this study provides a significant academic contribution to the digital marketing literature in the MSME sector.
KEDISIPLINAN KERJA PEGAWAI PADA KANTOR SATUAN POLISI PAMONG PRAJA DAN PEMADAM KEBAKARAN KABUPATEN PAMEKASAN Fitrianti, Rani Nur; Habibi, Nur Syakherul
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 4 No. 4 (2022): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v4i4.3767

Abstract

Work discipline can be defined as the implementation of management to reinforce organizational guidelines. Good discipline can reflect a person's sense of responsibility for the tasks assigned to him. This will encourage work morale and the realization of good work productivity. This study aims to determine the level of work discipline of employees of the Pamong Praja Police and Firefighters Office of Pamekasan Regency on employee performance, especially employees with State Civil Apparatus (ASN) status. The results showed that from the results of calculations using the t test, it can be concluded that the independent variable of work discipline which consists of preventive discipline and corrective discipline partially has a significant effect on the dependent variable, namely the performance of the Pamong Praja Police Unit and Pamekasan Fire Department employees. And the corrective discipline variable is the variable that has the most dominant influence on the performance of the Pamong Praja Police and Fire Department employees, so that the second hypothesis is also accepted.
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP PENGEMBANGAN KELOMPOK TANI (MEKAR) DI DESA PALESANGGAR KECAMATAN PEGANTENAN Fitrianti, Rani Nur; Rahayu, Runik Puji; Habibi, Nur Syakherul
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 2 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i2.4567

Abstract

The existence of farmer groups still cannot be a solution to create change in Palesanggar Village. The purpose of this study was to see the effect of training and motivation on the development of farmer groups in Palesanggar Village, Pegantenan District. This study uses an associative research method with multiple linear regression as a means of analysis. The sampling technique was carried out by means of total sampling or saturated samples, a total sample of 74 farmers. The results showed that training and motivation had a significant effect on the development of farmer groups in Palesanggar Village, Pegantenan District. Training is the variable that has the most significant influence on the development of farmer groups. Therefore, members of farmer groups should be motivated to take part in activities held by agricultural extension workers in farmer groups because it can increase farming knowledge, attitudes and skills.
Pentagon Fraud Factors: Impact and Implications on Cash Theft by Employees of Bank BPRS Bhakti Sumekar Sumenep Alamsyah, Moh. Ilham Catur; Alfian, Nurul; Rahayu, Runik Puji; Fitrianti, Rani Nur
Makro Jurnal Manajemen Dan Kewirausahaan Vol 10, No 1 (2025): Makro: Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v10i1.2806

Abstract

In the world of economics, fraud is a problem that is still inherent and growing in the global community to this day. Fraud can be found not only in small organizations but also in large companies are not immune to fraud within them. Pentagon fraud is the result of the development of previously discovered fraud theories. Starting from the fraud triangle theory with the elements of pressure, rationalization, and opportunity which then continued to develop into the fraud pentagon. The purpose of this study is to determine whether pressure, opportunity, rationalization, ability and arrogance influence cash theft. This type of research is quantitative research. The data source used is primary data. The data collection technique used a questionnaire. The population in this study were employees of Bank BPRS Bhakti Sumekar Sumenep. Sampling in this study used a purposive sampling technique. Data analysis techniques used are Validity Test, Reliability Test, Descriptive Statistics, Classical Assumption Test, Multiple Linear Analysis, Coefficient of Determination Test, T-Test, F-Test. Data management used the SPSS program. The results of this study indicate that partially pressure has an effect on cash theft, opportunity has an effect on cash theft, rationalization has no effect on cash theft, ability has an effect on cash theft, arrogance has an effect on cash theft.
Optimalisasi potensi Desa Bandaran Pamekasan melalui KKN Tangguh menuju desa produktif Maulana, Wahyu; Fitrianti, Rani Nur
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 6, No 1 (2023): February
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v6i1.1191

Abstract

Tujuan dilaksanakan pengabdian ini untuk menjadikan desa lebih produktif di tengah masa pandemi. Produktifitas pada sektor ekonomi menjadi fokus utama mengingat potensi desa yang begitu besar yakni berupa melimpahnya persediaan berbagai macam ikan segar. Tak hanya sektor ekonomi, program kerja yang dilaksanakan dalam KKN yang berlokasi di desa Bandaran Pamekasan ini juga memperhatikan sektor lainnya seperti lingkungan, kesehatan, pendidikan serta pertanian dan peternakan. Metode yang diterapkan menggunakan konsep zero waste, dimana potensi desa yang ada dioptimalisasikan secara maksimal. Didalam pelaksanaannya melalui beberapa program kerja yang terfokus pada sektor ekonomi yang disusun oleh peserta KKN dengan berbagai pendekatan. Adapun hasil dari pelaksanaan pengabdian ini diantaranya : 1. Terlaksananya FGD bagi masyarakat UMKM guna memahami konsep zero waste; 2. Terciptanya beberapa produk olahan inovasi dari potensi desa; dan 3. Terbentuknya branding bagi salah satu produk UMKM setempat