Claim Missing Document
Check
Articles

Found 9 Documents
Search

ANALISIS PEMBERLAKUAN PAJAK UMKM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM Alfian, Nurul; Saiful, Saiful; Gazali, Gazali; Bustaram, Isnain; Djaja, Herman; Amar, Siti Salama
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1354

Abstract

The Analysis of tax enforcement through the level of tax compliance UMKM at Surabaya city. The formulation of the problem in this research is how the tax compliance growth of taxpayer at the taxpayer after the transfer of PP number 46 year 2013 to PP number 23 year 2018. The purpose of this study is to find out if any changes to the government regulation affect taxpayers compliance in fulfilling obigations. This research includes descriptive research, the technique to collect theses writing data using questionnaire methods. The data used is primary data. The results showed that UMKM have received government regulation No. 23 year 2018. This is seen from the dominant UMKM respondents answered agree with the taxpayer's understanding indicators, and the tax sanctions on the taxpayer's level of compliance .
Upaya Peningkatan Pengetahuan Masyarakat Desa Pragaan Laok Kabupaten Sumenep Dalam Menghadapi Pandemi Covid 19 Purwanto Purwanto; Isnain Bustaram; Ach Resa Fahcrizi
Humanism : Jurnal Pengabdian Masyarakat Vol 2, No 2 (2021): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v2i2.9539

Abstract

Virus Corona ditularkan dari hewan ke manusia, dan penularan dari manusia ke manusia sifatnya terbatas. Infeksi virus corona dapat menyebabkan pneumonia hingga kematian. Munculnya wabah penyakit Corona Virus Diseases-19 mendorong pentingnya untuk memberikan edukasi dan penyadartahuan pentingnya pola hidup bersih dan sehat. Tujuan dari kegiatan ini adalah untuk meningkatkan kewaspadaan dan pengetahuan  para masyarakat di desa pragaan laok melalui kegiatan penyuluhan serta pendampingan mengantisipasi merebaknya pandemi Covid-19. Metode pelaksanaan kegiatan ini diawali dengan kegiatan koordinasi dan komunikasi dengan pihak desa pragaan laok. Persiapan dimaksudkan adalah penetapan arah dan sasaran kegiatan, kemudian penyampaian pengetahuan menggunakan slide mengenai infeksi corona virus dan diakhiri dengan sesi tanya jawab. Dari kegiatan ini diharapkan terdapat peningkatan pengetahuan para masyarakat tentang pencegahan terjadinya infeksi corona virus yang menjadi epidemi global saat ini sehingga meningkatkan kewaspadaan terhadap bahaya penyebaran infeksi virus corona ini
PERAN FINTECH DALAM MENINGKATKAN KEUANGAN INKLUSIF PADA UKM DI KABUPATEN PAMEKASAN Purwanto Purwanto; Ach Resa Rachrizi; Isnain Bustaram
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v4i2.1297

Abstract

Financial inclusion in UMKM in the pamekasan district. In this study, researchers took 4 samples randomly, from cooperatives and small and medium enterprise offices. Analysis of the data used in this study was to use data reduction then data presentation and the last was conclusions. The results of the research were that of the four informants as a whole receiving well with the presence of fintech because fintech can facilitate transactions. Fintech also provides many benefits for UMKM as well as more benefits from UMKM. The more efficient and effective business activities that made applied fintech and the development of the era require businesses to use fintech. Of the many advantages of fintech, there were certainly disadvantages, one of which was when the financial technology was problematic, it must be repaired and requires some time. Not only that, human resources that lack mastery of fintech made business people have to provide insight into fintech..
Pengaruh Tingkat Pendidikan Dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Umkm Rika Syahadatina; Purwanto; Isnain Bustaram
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.636

Abstract

This study aims to determine and analyze the effect of education level and use of accounting information on the success of MSMEs in micro, small and medium enterprises. This study used a population of 45 traders who were at the Trunojoyo Sampang monument, the sampling method was purposive sampling, namely 35 traders. Data was obtained by distributing questionnaires to traders at the Trunooyo Sampang monument. The results of this study indicate that the level of education and the use of accounting information have a significant effect on the success of MSMEs.
PENGARUH STRES KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. RUDAL EMAS Mohammad Redy; Isnain Bustaram
Triwikrama: Jurnal Ilmu Sosial Vol. 3 No. 10 (2024): Triwikrama: Jurnal Ilmu Sosial
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6578/triwikrama.v3i10.3713

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh stres kerja ran disiplin kerja secara simultan dan parsial terhadap kinerja karyawan pada PT. Rudal Emas. Pendekatan dalam penelitian ini yaitu pendekatan kuantitatif-asosiatif. Teknik pengumpulan data yang digunakan adalah kuesioner dan observasi. Pengukuran variabel penelitian menggunakan Skala Likert untuk setiap pernyataan yang dikembangkan dari indikator variabelnya. Sampel dalam penelitian ini adalah 75 karyawan PT. Rudal Emas dengan teknik pengambilan sampel yaitu simple random sampling. Teknik analisis data menggunakan teknik statistik seperti uji valditas dan uji reliabilitas untuk kuesioner dan analisis regresi linier berganda dengan uji-F dan uji-t untuk pembuktian hipotesis. Hasil penelitian menunjukkan bahwa secara simultan stres kerja dan disisplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Rudal Emas. Selanjutnya, stres kerja dan displin kerja secara parsial berpengaruh signifikan terhadap kinerja karyawan pada PT. Rudal Emas
Pengaruh Inovasi, Diversifikasi, Fleksibilitas, Informasi, dan Kewirausahaan Terhadap Kinerja Usaha Mikro Kecil dan Menengah di Kabupaten Pamekasan Risal, Zef; Gazali, Gazali; Hakim, Rachman; Furqon, Muhammad Amir; Bustaram, Isnain; Kusuma, Adriani; Zainurrafiqi, Zainurrafiqi; Hidayati, Nurul
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 5, No 2 (2024): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v5i2.1903

Abstract

This study specifically examines the influence of five main internal factors, namely innovation, diversification, error, information, and entrepreneurship, on the performance of Micro, Small and Medium Enterprises (MSMEs) in Pamekasan Regency. This study uses an explanatory quantitative approach with the aim of deeply understanding the influence of each internal factor on MSME performance. The research sample involved 400 MSME actors who were randomly selected from various business sectors in Pamekasan Regency, including trade, services, manufacturing, and other sectors. Data were collected through a questionnaire designed to measure the dimensions of the five independent variables and the MSME performance variable as the dependent variable. Data analysis was carried out using SPSS software to ensure the accuracy and validity of the results obtained. The results of the multiple linear regression analysis showed that each independent variable had a significant influence on MSME performance. Innovation contributes greatly to increasing the competitive advantage of MSMEs through the creation of new, relevant products and services that are in accordance with the needs of the ever-growing market. Diversification was also found to have a significant influence, where MSMEs that have a variety of products or services tend to be more resistant to economic risk and are able to maintain business stability in fluctuating market conditions. Flexibility, as the ability of MSMEs to adapt to changes in the business environment, shows a positive influence on MSME performance, especially in dealing with rapid changes in consumer preferences. Meanwhile, information plays an important role in supporting strategic decision-making, by enabling MSMEs to have access to accurate market data and trends. Finally, entrepreneurship has a significant impact on MSME performance, because the proactive, creative, and innovative attitudes of business actors are able to open up new opportunities and strengthen the position of MSMEs in the market
Peran Nilai Tanggung Jawab dan Kepemilikan Moral dalam Mewujudkan Kepemimpinan Etis Berbasis Etika Bisnis Islam pada UMKM Suprapto, Helman; Bustaram, Isnain; Sayyidi, Sayyidi; Mabruroh, Hajjatul; Salim, Abd
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): 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.v6i1.2091

Abstract

This study aims to examine the effect of sense of responsibility on ethical leadership through the mediating role of moral ownership among Micro, Small, and Medium Enterprise (MSME) managers in Pamekasan Regency. A quantitative approach was employed using Partial Least Square Structural Equation Modeling (PLS-SEM) to analyze data collected from 100 respondents. The results reveal that sense of responsibility significantly influences moral ownership, which in turn mediates its effect on ethical leadership. Theoretically, the findings strengthen the value-based leadership model in the MSME context. Practically, the results provide an initial foundation for fostering ethical leadership development in the MSME sector.
Optimalisasi Program Literasi dan Numerasi untuk Membangun Generasi Cerdas melalui Pendampingan Terstruktur di SDN Grujugan Larangan Moh.Hamzah; Abubakar Basyarahil; Fajar surahman; Abdurahman Abdurahman; Isnain Bustaram; Zainurrafiqi Zainurrafiqi; Nurul Hidayati
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 1 (2025): Februari : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i1.1391

Abstract

Literacy and numeracy programs play a crucial role in improving education quality, especially at the elementary school level. This study aims to optimize literacy and numeracy programs through a structured mentoring approach at SDN Grujugan Larangan, Larangan Luar Village, Larangan Subdistrict, Pamekasan Regency. The research method used is action research with qualitative and quantitative approaches. The qualitative approach is used to understand teachers' and students' perceptions of the mentoring program, while the quantitative approach is applied to measure the improvement in students' literacy and numeracy skills after participating in the program. The results indicate that structured mentoring significantly enhances students' literacy and numeracy skills, as evidenced by the increased average scores in reading, writing, and arithmetic. Furthermore, active teacher involvement in the mentoring process contributes to the program's success. Thus, implementing a structured mentoring program can be an effective model to improve the quality of primary education in rural areas.
Upaya Peningkatan Pengetahuan Masyarakat Desa Pragaan Laok Kabupaten Sumenep Dalam Menghadapi Pandemi Covid 19 Purwanto, Purwanto; Bustaram, Isnain; Fahcrizi, Ach Resa
Humanism : Jurnal Pengabdian Masyarakat Vol 2 No 2 (2021): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v2i2.9539

Abstract

Virus Corona ditularkan dari hewan ke manusia, dan penularan dari manusia ke manusia sifatnya terbatas. Infeksi virus corona dapat menyebabkan pneumonia hingga kematian. Munculnya wabah penyakit Corona Virus Diseases-19 mendorong pentingnya untuk memberikan edukasi dan penyadartahuan pentingnya pola hidup bersih dan sehat. Tujuan dari kegiatan ini adalah untuk meningkatkan kewaspadaan dan pengetahuan  para masyarakat di desa pragaan laok melalui kegiatan penyuluhan serta pendampingan mengantisipasi merebaknya pandemi Covid-19. Metode pelaksanaan kegiatan ini diawali dengan kegiatan koordinasi dan komunikasi dengan pihak desa pragaan laok. Persiapan dimaksudkan adalah penetapan arah dan sasaran kegiatan, kemudian penyampaian pengetahuan menggunakan slide mengenai infeksi corona virus dan diakhiri dengan sesi tanya jawab. Dari kegiatan ini diharapkan terdapat peningkatan pengetahuan para masyarakat tentang pencegahan terjadinya infeksi corona virus yang menjadi epidemi global saat ini sehingga meningkatkan kewaspadaan terhadap bahaya penyebaran infeksi virus corona ini