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Penurunan Daya Beli di Indonesia Periode 2012 - 2017 dan Dampaknya Terhadap Harga Saham Perusahaan Ritel Go Publik Erni Prasetiyani; Sukarni Novitasari
Majalah Ilmiah Bijak Vol 16, No 1: March 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.388 KB) | DOI: 10.31334/bijak.v16i1.321

Abstract

Declining purchasing power in several retail outlets that occurred in 2017 indicates a change in consumer behavior. This study discusses an indication of a decrease in purchasing power and its effect on stock prices in 6 retail companies that have go public based on financial reports issued by the Indonesia Stock Exchange or www.idx.co.id using financial statement analysis using the ratio of Total Asset Turn Over (TATO) , Return on Equity (ROE), Return on Investment (ROI), Inventory Turn Over (ITO), Average Day Inventory (ADI) as independent variables and Market to Book Value (MBV) as the dependent variable. Data is processed using Linear Regression Data Panel. The results of the hypotheses of the five ratios which are made as independent variables are only TATO, ROE and ROI which partially affect MBV
CONSTRUCTION OF FINANCIAL INCLUSION BEHAVIOUR MODELS IN THE IMPLEMENTATION OF FINTECH AT FISHERMEN SMEs CARITA, PURWAKARTA Erni Prasetiyani; Resista Vikaliana
Journal of Management and Leadership Vol 3 No 1 (2020): Volume 3 - Nomor 1 - May 2020
Publisher : Management and Leadership Study Programme

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Abstract

This study discusses the recommendations for the construction of the Fintech Implementation Behavior Model for Fishermen SMEs in Carita, Purwakarta. This research uses a qualitative approach. Data collection was carried out by in-depth interviews with two informants: Chairman of the fishermen association and Mr. Amin fisherman / businessman / collectors with snowball sampling technique. The results showed there are three categories that influence the behavior of financial inclusion in the application of fintech to fishermen in Carita, Purwakarta, namely initial capital, access to financial institutions and financial management behavior. The construction of financial inclusion behavior models in the application of fintech in the Cirata Reservoir is socialization to carry out the behavior of fintech application or on attitudes - that is, consideration of the results of carrying out such behavior as well as socialization to influence behavioral intentions. Then, assistance to direct the mind set that is currently owned, becomes a new perception. In this case, subjective norms or the belief of many people to be involved in the behavior of applying fintech, becomes a strong self-confidence. Also approach or equality of perception of community leaders, with the aim of influencing the behavior codes of community groups, because social norms are considered as normative or standard provisions in one group, in this study the fishermen in Carita, Purwakarta. And ensuring the availability of access to financial institutions is absolutely essential in the application of fintech Keywords: Behavior Model, Financial Inclusion, Financial Technology, Fishermen
PEMBERDAYAAN BADAN USAHA MILIK DESA DI DESA WANAHERANG KECAMATAN GUNUNG PUTRI KABUPATEN BOGOR Rame Soekarsono; A. H. Rahadian; Prima Puruhita; Erni Prasetiyani; Munir Saputra
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 3, No 2: Januari 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.028 KB) | DOI: 10.31334/jks.v3i2.1273

Abstract

The development of Village-Owned Enterprises (BUMDes) is important to obtain Village Funds. With business motivation training, digital digital era business development and basic accounting training to managers of Village-Owned Enterprises (BUMDes), it is hoped that they can increase BUMDes income. Implementation of Community Service and Service (PkM) by providing business motivation material, digital business insight material and interactive basic accounting training and inviting participants to directly practice. The PkM will be held for 4 hours on Wednesday, November 27 2019 in Wanaherang Village, Gunung Putri District, Bogor Regency. The training participants consisted of BUMDes managers, youth leaders and PKK representatives. The results of PkM show new enthusiasm and insight in the business world in the digital era as well as provide new knowledge in simple recording of business results to facilitate financial reporting
Pengaruh Strategi Kebijakan Dan Pemberlakuan Insentif Pajak Terhadap Optimalisasi Penerimaan Pajak Di Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak (KPP) Pratama Tigaraksa Tahun 2020 Dimas Cikal Bagyawan; Erni Prasetiyani
Jurnal Ilmu Administrasi Publik Vol 2, No 3: Mei 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i3.2925

Abstract

Policy strategies through tax incentives hope to stabilize the economic sector. In the report on the realization of the Small Taxpayers Office of Tigaraksa in 2020 with a growth rate of -57.42 percent or 3.36 trillion, this is far from the growth in 2019, which was 4.48 trillion. This research is quantitative research with descriptive analysis carried out at Small Taxpayers Office of Tigaraksa. This study aims to find out how much influence policy strategies and the application of tax incentives have on tax revenues at Small Taxpayers Office of Tigaraksa. This research uses primary data, by distributing questionnaires as research material, the results of the research proved that the hypothesis test on the Strategy Variable has a negative effect, the tax incentive Variable has a partial positive effect, the Strategy and Tax Incentive has a simultaneous positive effect on Tax Revenue at Small Taxpayers Office of Tigaraksa for 2020.
Strategi Sosialisasi Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Masa Pandemi Covid-19 Pada KPP Pratama Jakarta Kelapagading Tahun 2021 Putri Jernih Ndruru; Erni Prasetiyani
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3278

Abstract

The lack of taxpayer compliance is influenced by things such as the lack of effective socialization from the government to call for paying taxes; lack of knowledge of taxpayers about taxes; There is also public concern that the collected tax revenue is not being used properly. This study aims to analyze the socialization strategy that will be carried out by the agencyto improve taxpayer tax compliance during the Covid-19 pandemic in Indonesia in Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading. Thisstudy uses a qualitative descriptive method by conducting interviews with informants. The data and information obtained were summarized, then analyzed using data reduction. The results of the analysis obtained several strategies including publications, activities, reporting, community involvement, inclusion of  identity  and personal  approach in conducting tax socialization. Implementation of the level of compliance of individual taxpayers on Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading he year 2019-2021 shows results that are not optimal, firstly because there are still many taxpayers who have not carried out their tax obligations and secondly, it can be seen from the compliance ratio in 2021 which experienced a decrease in the level of complianc .
Efektivitas Insentif Pajak Restoran Selama Masa Pandemi Covid-19 Tahun 2021 Sebagai Pendapatan Asli Daerah Di Badan Pengelola Keuangan Daerah (BPKD) Kota Tangerang Siti Nur Annisa Rachmat Nur Annisa Rachmat; Erni Prasetiyani
Jurnal Ilmu Administrasi Publik Vol 2, No 5: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i5.2960

Abstract

This research is carried out to find out how the effectiveness of the Restaurant Tax Incentive Policy provided by the Regional Government and The Original Income of the Tangerang City Region during the Covid-19 Pandemic period in 2021, where in 2020 in January to February the PAD of Tangerang City has experienced an increase in revenue realization by 1.09% exceeding the target of reaching IDR 3.64 billion from originally only IDR 3.6 billion. However, the increase could not last long because in May 2020, PAD of Tangerang City immediately experienced a decrease in revenue to only reach Rp 68 billion, that previously could reach Rp 200 billion. This research uses Qualitative research methods with a descriptive approach. The technique of data collection used in this study is by documentation, interview and observation. The results of this study show that the Tax Incentive policy in 2021 has been running with an effect and the Regional Original Income (PAD) of Tangerang City could also gradually improve and can achieve the target, from the target income of IDR 135 billion, PAD of Tangerang City gets more than IDR 153 billion, although the 2021 revenue target is relatively lowered in the previous year.