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Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Brebes Afti Sulastri; Maftukhin; Azizah Indriyani; Dumadi; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to analyze the effect of local tax revenues and regional levies on local revenues in Brebes Regency. This study used 60 samples of reports on the realization of local taxes, regional levies and original regional income, each of which consisted of January-December 2015 - 2019 at the Brebes Regency BPPKAD agency. Samples were selected using the judgement sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing, hypothesis testing and multiple regression analysis. The variables used in this study are local taxes and regional levies as independent variables, local original income as dependent variables. The results of this study showed that the results of the t test obtained t-count 18,437 > t-table 2,002 and Sig. 0.000 < 0.05 that partially the local tax had a significant effect on the original income of the area, the results of the t test were obtained t-count 3.058 > t-table 2.002 and Sig. t 0.003 < 0.05 that partially the regional levy had a significant effect on the original income of the county, and the test results of the F test, the F value calculated 414.542 > F table 3.16 and Sig. 0.000 < 0.05 that simultaneously the local tax and local levies have a significant effect on local revenues.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Brebes Kartika Nurul Aeni; Anisa Sains Kharisma; Titi Rahmawati; Roni; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Taxes are people's contributions to the state treasury based on the law (which are enforced) by not getting reciprocal services that can be shown and used to pay taxes. There are factors that affect taxpayer compliance when paying PKB, one of which is tax knowledge, tax sanctions and taxpayer compliance. The sample used was 50 motor vehicle taxpayers using a distributed questionnaire. This study uses sampling with the accidental sampling method, which is a sampling method by taking respondents who happen to meet with the researcher, the sample can be used, if it is seen that the person is suitable as a data source. In this study to test the hypothesis whether there is a significant effect between tax knowledge and tax sanctions with taxpayer compliance in paying motor vehicle taxes at the Brebes SAMSAT. counted as 5,526. This shows that the tax variable (X2) has a significant effect on the motorized vehicle taxpayer compliance variable (Y) in SAMSAT Brebes. There is a significant effect between tax taxes and taxpayer compliance in paying motor vehicle taxes at SAMSAT Brebes.
Pengaruh Jumlah UMKM dan Modal UMUM terhadap Pertumbuhan Ekonomi di Kabupaten Brebes Dewi Safitri; Titi Rahmawati; Dumadi; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.970

Abstract

Micro, small and medium enterprises (MSMEs) are one of the business sectors that can grow and develop in the economy in Brebes. MSMEs are a good place to create jobs planned by both the government, the private sector and individual businesses. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The purpose of the study is to analyze the influence of the number of MSMEs and MSME capital on economic growth in Small Medium Enterpreses activities in Brebes both partially and simultaneously. The data analysis techniques used in this study are classical assumption analysis and multiple linear regression. Hypothesis testing using multiple linear regression analysis, with the help of the SPSS program. The results of the study simultaneously showed that the number of MSMEs had a positive influence and a significant value of 0.00 > 0.005 and the influence of MSME capital had a positive influence and a significant value of 0.00 > 0.005 on the economic growth of Small Medium Enterpreses activities in Brebes. The results of the persial test show that the influence of the number of MSMEs and MSME capital has a significant effect on the economic growth of Small Medium Enterpresses activities in Brebes.
Pengaruh Profitabilitas dan Net Profit Margin terhadap Harga Saham Perusahaan Manufaktur Fora Susanti; Anisa Sains Kharisma; Titi Rahmawati; Nasiruddin; Roni
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.975

Abstract

Recently, Indonesian people are very interested in stocks as a form of investment. Stock investment was chosen because it can generate large returns in a short time or short returns in one day. Most of the returns obtained come from the increase or decrease in stock prices from one time to another. The purpose of this study is to determine and assess the effect of profitability metrics (ROA and ROE) and net profit margin, either individually or together, on stock prices. To ensure the relationship between the independent variable and the dependent variable, the researcher used an associative causal approach. 15 (fifteen) manufacturing companies in the foodsand beverage sub-sector for the year 2019–2020 listed on the IDX are the population of this study. According to the analysis findings, NPM has a considerable impact on the share price alone, while profitability has a smaller impact. The results of the F test simultaneously show that the three variables have no significant effect on stock prices.
Analisis Kinerja Keuangan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas pada Peternakan Puyuh Petelur Hidayatai Cahyani Eka Putri; Dumadi; Titi Rahmawati; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.988

Abstract

This study aims to analyze the financial performance of laying quail farms in Bulakamba District, Brebes Regency from January to December 2020 in terms of rentability, liquidity, and solvency. This research uses descriptive and qualitative analysis methods, focusing on the financial performance of animal husbandry. Based on the research, the results of the research obtained are that Mr. Roni's farm has a fairly good performance, a rentability level of 0.70 and a liquidity level of 1.60 and for the calculation of a solvency ratio level of 0.63% which is too high, when compared to the calculation of the solvency ratio of other breeders. Mr. Aripin's farm has excellent performance, rentability level of 0.76 and liquidity level of 2.19 and for the calculation of solvency ratio level of 0.49% which is lower when compared to the calculation of solvency ratio of other breeders. Mr. Raste's farm has a fairly good performance, a rentability level of 0.72 and a liquidity level of 1.67 and for the calculation of the solvency ratio rate of 0.61%. Mr. Kito's farm has a fairly good performance, a rentability level of 0.69 and a liquidity level of 1.63 and for the calculation of a solvency ratio of 0.57% which is lower when compared to the calculation of the solvency ratio of other breeders. Mr. Jeri's farm has a fairly good performance, a rentability level of 0.63 and a liquidity level of 1.62 and for the calculation of a solvency ratio of 0.63% which is slightly higher when compared to the calculation of the solvency ratio of other breeders.
Pengaruh Sosialisasi Pajak, Tarif Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Melisa Astriyani; Hilda Kumala Wulandari; Titi Rahmawati
JLEB: Journal of Law, Education and Business Vol 1, No 2 (2023): Oktober 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v1i2.1087

Abstract

 Jumlah wajib pajak dari tahun ke tahun semakin bertambah namun tingkat kepatuhan wajib pajak dalam membayar pajak tetap tidak maksimal. Penelitian ini mengkaji tingkat kepatuhan wajib pajak orang pribadi di KP2KP Bumiayu kantor pelayanan, penyuluhan, dan konsultasi perpajakan bumiayu, kantor pajak brebes. pada kecamatan brebes banyak wajib pajak yang belum sadar akan pentingnya membayar pajak. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh sosialisasi pajak, tarif pajak, dan kepatuhan wajib pajak terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah para wajib orang pribadi yang terdaftar di KP2KP. Berdasarkan data dari KP2KP, sampai akhir tahun 2022  terdapat 1623 WP OP yang termasuk wajib pajak efektif. Tidak semua jumlah tersebut menjadi obyek dalam penelitian ini guna efesiensi waktu dan biaya. Oleh sebab itu dilakukan pengambilan sampel. Penentuan sampel dilakukan dengan metode simple random sampling. Jumlah sampel ditentukan sebanyak 94 responden. Metode pengumpulan data primer yang dipakai adalah dengan metode survey dengan menggunakan media kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah SPSS 25. Berdasarkan hasil analisis yang dilakukan maka diperoleh suatu kesimpulan bahwa sosialisasi pajak tidak berpengaruh dan signifikan terhadap kepatuhan wajib pajak sedangkan  tarif pajak dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak.
Pengaruh Tarif Pajak, Kualitas Pelayanan Pajak dan Inovasi Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Nurul Fitriyani; Roni Roni; Titi Rahmawati
JLEB: Journal of Law, Education and Business Vol 1, No 2 (2023): Oktober 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v1i2.1102

Abstract

Peningkatan kepatuhan wajib pajak dilakukan salah satunya dengan cara meningkatkan tarif pajak serta kualitas pelayanan dan inovasi pelayanan didesa ketanggungan salah satunya pajak bumi dan bangunan oleh karna itu Penelitian ini bermaksud untuk mengetahui akibat atau efek dari tarif pajak, kualitas pelayanan dan inovasi pelayanan terhadap kepatuhan wajib pajak, dalam penelitian ini menggunakan penelitian kuantitatif serta menggunakan data primer berupa penyebaran kuesioner atau angket populasi dari penelitian ini adalah seluruh wajib pajak bumi dan bangunan di desa ketanggungan sebanyak 3.545 wajib pajak dengan teknik pengambilan sampel menggunakan teknik propability sampling menggunakan jenis teknik simple random sampling sehingga di peroleh 100 responden dengan tingkat kesalahan 10% sedangakan untuk model penelitian ini menggunakan model regresi linier berganda dengan bantuan IBM SPSS 29. Untuk hasil penelitian tersebut dapat di simpulkan bahwa tarif pajak berpengaruh positf signifikan terhadap kepatuhan wajib pajak, dan di lihat dari penelitian kualitas pelayanan berpngaruh positif signifikan terhadap kepatuhan wajib pajak, dilihat dari penelitian inovasi pelayanan berpengaruh positif signifikan terhadap kepatuhan wajib pajak. sedangkan untuk penelitian tarif pajak, kualitas pelayanan dan inovasi pelayanan secara simultan berpengaruh positif signifikan terhadp kepatuhan wajib pajak.
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN PENGETAHUAN INVESTASI TERHADAP MINAT BERINVESTASI: STUDI EMPIRIS KARYAWAN SWASTA DI KECAMATAN WANASARI Winani Oktaviani; Hilda Kumala Wulandari; Titi Rahmawati
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.437

Abstract

This study aims to determine the influence of financial literacy, financial behavior and investment knowledge on investment interest in Wanasari District. The type of research used is quantitative descriptive research method. The type and source of data used is primary data collected and processed by the researcher himself from the object. The population in the study was 2,652 private employees. The sampling technique uses probability sampling with a type of simple random sampling. This research was conducted by distributing questionnaires to 348 respondents from private employees in Wanasari District. The analytical technique data used in this study are descriptive statistical test, classical assumption test, multiple linear regression test, t test, F test and coefficient of determination with the help of SPSS software program. The results of this study show that financial literacy has a positive and significant effect on investment interest, financial behavior has a positive and significant effect on investment interest, investment knowledge has a positive and significant effect on investment interest, and financial literacy, financial behavior, and investment knowledge have a positive and significant effect on investment interest
CONSUMER BEHAVIOR IN INDUSTRIAL ERA 4.0 TO AVOID MARKET FAILURE TITI RAHMAWATI; NUR AISYAH
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.871

Abstract

Local governments should make policies related to market implementation that are closely related to economic aspects by focused on the orientation and behavior of consumer shopping in the industrial era 4.0. The style of shopping in the future in the era of industrial revolution 4.0 should be able to combine the style of online shop and physical shop. Both are complementary rather than replacing with regard to the concept of consumer satisfaction. This research aims to find out how much influence income redistribution, servicescape, festivalscape and experienscape have on efforts to prevent market failure. Research method with Kuantitative approach. The research sample of 200 traders in the Islamic market center Saporete Brebes obtained using Proportionate Stratified Random Sampling. The results showed that there was a weak and insignificant influence on efforts to avoid the failure of the Saporete Islamic Sunday Market Center Brebes Based on the results of multiple linear regression tests on servicescapes, experienscapes, festivalscapes and income redistribution together.
"Win & Lose": Rivalitas Media Sosial Vs E-Commerce Imelda, Rossa Amelia; Amellia, Rizqi; Astuti, Dina Dwi; Defira, Bela Dwi; Azis, Deni Ibnu; Rahmawati, Titi
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7204

Abstract

This study aims to determine the advantages and disadvantages by comparing the use of Social Media TikTok Shop vs E-Commerce Shopee. This research was conducted from November 2023 to January 2024 using the literature study method. The observed varia;bles include product prices, features, discount & cashback vouchers, payment methods, packaging & shipping, and reviews. The results showed that Shopee E-Commerce is superior to Tiktok Shop Social Media because Shopee has more complete features, there are many discount vouchers, cashback, payment methods, and delivery service options. Shopee also has its own grouping of goods, there is proof of delivery photos, and when the buyer gives a review, they will get feedback in the form of shopee coins that can be redeemed at checkout. This research also produces a ven diagram of community expectations from the seller and buyer side of TikTok Shop social media and Shopee E-Commerce.