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Pengaruh Pendidikan, Trust, dan Power terhadap Kepatuhan Pajak Popi Fauziati; Nailal Husna; Helmawati Helmawati
Edukasi: Jurnal Pendidikan Vol 19, No 1 (2021): Edukasi: Jurnal Pendidikan
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/edukasi.v19i1.2333

Abstract

AbstrakPenelitian bertujuan untuk menguji pengaruh pendidikan, kepercayaan (trust), dan kekuasaan pemerintah (power) tehadap kepatuhan pajak pada Usaha Mikro, Kecil, dan Menengah di Kota Padang. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif.  Populasi penelitian adalah Wajib Pajak Orang Pribadi yang memiliki usaha yang terdaftar di Kantor Pelayanan Pajak Pratama Padang yang berjumlah 76.236 orang. Sampel penelitian sebanyak 105 orang yang dipilih menggunakan teknik simple random sampling. Alat pengumpulan data menggunakan kuesioner. Data yang diperoleh dianalisis menggunakan uji regresi. Hasil penelitian menunjukkan bahwa pendidikan, trust, dan power secara bersama-sama berpengaruh terhadap kepatuhan pajak. Secara parsial, pendidikan tidak berpengaruh terhadap kepatuhan pajak, sedangkan trust dan power memengaruhi kepatuhan pajak. AbstractThis research aimed to examine the effect of education, trust, and government power on tax compliance in Micro, Small, and Medium Enterprises in the city of Padang. The research method used in this research was the quantitative method. The research population was an individual taxpayer who had a business registered at the Padang Primary Tax Office, amounting to 76,236 people. The research sample was 105 people who were selected using a simple random sampling technique. The data collection tool used a questionnaire. The data obtained were analyzed using a regression test. The results showed that education, trust, and power together have an effect on tax compliance. Partially, education has no effect on tax compliance, while trust and power affect tax compliance.
ANALISIS EXPENSE RATIO, FUND SIZE, TINGKAT RISIKO DAN PORTOFOLIO TURNOVER TERHADAP KINERJA REKSA DANA SAHAM Fenni Anggriani; Nailal Husna
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 14 No 2 (2019): JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v14i2.14807

Abstract

This research aims at analyzing the influence of expense ratio, fund size,risk level and portofolio turnover on the mutual stock funds registered in Bursa Efek Indonesia (BEI) period2014 – 2017. The sampling technique of this research is the full sampling where all population becomes samples, which include 16 companies. The method analysis used to see factors influencing the mutual stock funds is multiple regretion linear with a test T to test the hypothesis. This research finds out that the risk level does influence the mutual stock fund, while expense ratio, fund size and portofolio turnover don’t.
Dampak Insentif Perpajakan dan Lingkungan Sosial terhadap Kepatuhan Pajak pada Masa Pandemi Covid-19 di Kota Padang Popi Fauziati; Nailal Husna; Yetty Morelent
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 6, No 2 (2022): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v6i2.1416

Abstract

The COVID-19 pandemic that hit Indonesia in early March 2021 brought significant changes to the national economy, including micro, small and medium enterprises. One of the policies carried out by the government to reduce the impact of the pandemic is by providing economic stimulus in the form of tax incentives for business actors. The social environment in the concept of taxation is that humans will see the surrounding environment which should understand taxation. Tax incentives and the social environment given to business actors will affect their tax compliance. This study aims to empirically examine the effect of tax incentives and the social environment on tax compliance. The population studied by SME in Padang City and the sampling method used in this study was purposive sampling. The samples obtained were 146 companies and the data collected were tested using multiple regression. The test results show that tax incentives and social environment have an effect on tax compliance.
Capital Analysis, Human Resource Professionalism and Technology on Income of Small Medium Industry (SMI) Crafts in Padang City Nailal Husna; Siti Rahmi; Popi Fauziati; Sinya Dirmayanti
Jurnal Manajemen Universitas Bung Hatta Vol. 18 No. 1 (2023): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v18i1.20321

Abstract

This study intends to examine the impact of capital, human resource professionalism, and technology on IKM Crafts' revenue in the city of Padang. This study makes use of quantitative research, namely by examining the financial resources, human capital, owners of the IKM, and technology employed by the IKM. MSMEs, or micro, small, and medium-sized businesses, are crucial for boosting regional and national economic resilience. And serves as the foundation of the public economic system. aimed at minimizing the issue of income inequality and the disparity between corporate actors, or at reducing poverty and increasing employment. The growth of MSMEs has the potential to broaden the economy and contribute significantly to quickening structural change. A sample of IKM Crafts from the city of Padang was used in this investigation. Multiple linear regression has been employed as the data analysis method in this study. The simultaneous test (F-test) and partial test (t-test) were used in this study to test the hypothesis and identify the relationship between the variables. The normality test, heteroscedasticity test, and multicollinearity test are the traditional assumption tests applied in this study. The results of this study indicate that the variables of capital and human resources have a significant positive effect on income. technology variable has no significant effect on income.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS BUNG HATTA UNTUK BERWIRAUSAHA Daniati Puttri; Nailal Husna
Jurnal Apresiasi Ekonomi Vol 4, No 3 (2016)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.112 KB) | DOI: 10.31846/jae.v4i3.163

Abstract

This research was conducted at the Faculty of Economics, University of Bung Hatta Padang. The population included all students of S1 of Economics Faculty in Bung Hatta University who have completed the enterpreuneurship course in uneven semester 2015/2016. The sampling method used was convenience sampling that samples were close by and can be found easily that appropriate to this study, it has acquired as many as 150 respondents. Results of hypothesis testing were a family background did not affect the intentions Faculty of Economics University of Bung Hatta to entrepreneurship. While personality traits significantly influence to the entrepreneurial intentions on the students of the Economics Faculty in Bung Hatta University. Key Words: Family Background, Marks of Personality and Entrepreneurship Intention
ANALISIS FIRM SIZE, GROWTH OPPORTUNITY DAN TOTAL ASSET TURN OVER TERHADAP RETURN ON ASSET KASUS PADA PERUSAHAAN FOOD BEVERAGES Nailal Husna
Jurnal Apresiasi Ekonomi Vol 4, No 1 (2016)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.34 KB) | DOI: 10.31846/jae.v4i1.149

Abstract

The object of this study is the Food Beverages company whose shares are listed on the Indonesia Stock Exchange 2009 until 2013 period, and the sample is a company that is always consistent issued financial statements in the period of observation. The purpose of this study analyzed the factors that caused the decline or fluctuations in the value of its profitability. And the research variables are Return On Asset (Y), Firm Size (X1), Growth Opportunity (X2), Total Asser Turn Over (X3). Based on the analysis and discussion of the results of hypothesis testing then the conclusion is the Firm Size significantly influence the Return On Asset, Growth Opportunity whereas no significant effect on Return On Assets, And On variable Total Asset Turn Over significantly influence the Return On Asset. Keywords : Firm Size, Growth Opportunity, Total Asser Turn Over, Return On Asset, Food Beverage.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN Nailal Husna
Jurnal Apresiasi Ekonomi Vol 4, No 2 (2016)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.458 KB) | DOI: 10.31846/jae.v4i2.158

Abstract

The object of this study is a banking company whose shares are listed in Indonesia Stock Exchange 2011-2014 period, and the sampling method was census. The purpose of this study was to determine the effect of the financial performance of banking shares. And the research variables are Stock Price (Y), Return on Assets (X1), Debt to Equity Ratio (X2), Price Earning Ratio (X3), Earning Per Share (X4). Based on the analysis and discussion of the results of testing the hypothesis then the conclusion is Price Earning Ratio and Earning Per share, positive and significant impact on the share price, while Return on Assets, Dept To Equity Ratio, Earnings Per share no significant effect on stock price. Keywords : Stock Price, Return on Assets, Debt To Equity ratio, Price Earning Ratio, Earnings Per Share, Bank
THE IMPACT OF TRAINING AND EXPERIENCE ON THE WORK PERFORMANCE OF CRIMINAL INVESTIGATION UNIT WEST PASAMAN POLICE STATION MEMBERS Endang Tirtana Putra; Citra Suci Mantauv; Reni Romauli; Nailal Husna
Jurnal Apresiasi Ekonomi Vol 11, No 2 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i2.671

Abstract

ABSTRACT The goals of this research are to (1) determine and analyze the impact that Training has on the Work Performance of Members; (2) determine and analyze the impact that Work Experience has on the Work Performance of Members; and (3) determine and analyze the impact that both Training and Work Experience have on Work Performance of Members. The sample for this research project included 37 people who filled out the survey. This type of research is an example of associative research, which aims to determine the relationship between one or more variables and how one variable affects other factors. Specifically, this type of study examines how one variable impacts others. Both descriptive analysis and multiple linear regression are applied in this particular instance as methodologies for data analysis. It can be seen from the findings of the research that has been carried out that: (1) Training has a positive effect with a t-test value of 2,217 and is significant on Member work performance with a significant value of 0.033 (0.05); (2) Work Experience has a positive effect with a t-test value (2,380) and significant on Member work performance with a significant value of 0.023 (0.05); and (3) There is a positive and significant influence of Training and Work Experience on Member work performance.Keywords: Training, work experience, job performance