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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Tabarru': Islamic Banking and Finance EkoBis: Jurnal Ekonomi & Bisnis Benchmark Equity: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Indonesian Journal of Management Science Tax and Finance
Siti Rosyafah
Universitas Bhayangkara Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Terhadap Peningkatan Penerimaan Wajib Pajak Bumi dan Bangunan Sidka Ayu Maulida; Masyhad; Siti Rosyafah
Tax and Finance Vol. 1 No. 1: April
Publisher : PT. MEDIA REKSATAMA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh kesadaran wajib pajak, kepatuhan wajib pajak terhadap peningkatan penerimaan wajib pajak bumi dan bangunan. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Pengambilan sampel dalam penelitian ini menggunakan rumus Slovin. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Teknik analisis yang digunakan yaitu dengan analisis regresi linear berganda, uji F, uji t, koefisien determinasi. Teknik analisis data dalam penelitian ini dibantu oleh SPSS versi 23. Hasil penelitian ini secara simultan dan secara parsial menunjukkan bahwa kesadaran wajib pajak, kepatuhan wajib pajak berpengaruh (signifikan) terhadap penerimaan PBB. Dan kesadaran wajib pajak berpengaruh secara dominan terhadap penerimaan PBB.
Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Organisasi Terhadap Kesiapan untuk Berubah dengan Person-Organization (PO FIT) sebagai Intervening Basuki Ari Wicaksono; Musriha Musriha; Siti Rosyafah
Indonesian Journal of Management Science Vol 2, No 2: Desember 2023
Publisher : Program Magister Manajemen Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/ijms.v2i2.393

Abstract

Perubahan merupakan sebuah kompenen penting dalam sebuah organisasi, khususnya pada organisasi birokrasi saat ini. Kesiapan untuk berubah merupakan entitas yang sangat krusial dalam menciptakan birokrasi berkelas dunia. Kepemimpinan transformasional sebagai sebuah konsepsi kontemporer dipandang mampu menumbuhkan kesiapan untuk berubah aparatus. Penelitian ini menggunakan Person-Organization (PO FIT) sebagai variabel antara. Dengan pendekatan positivistik dan 121 responden, penelitian ini menyimpulkan bahwa kepemimpinan transformasional memiliki pengaruh signifikan terhadap kesiapan untuk berubah (P values 0,000; dan T Stat. 2,643), namun variabel budaya organisasi tidak berpengaruh signifikan terhadap kesiapan untuk berubah berubah (P values 0,591; dan T Stat. 5,538), Disisi lain, POF secara langsung memiliki korelasi positif dan signifikan terhadap kesiapan untuk berubah (P values 0,000 dan T Stat. 4,226).
Impact of Work Discipline, Work Environment, Communications and Motivation on Employee Performance in PT. KAI Gubeng Surabaya Siti Rosyafah; Elly Yuniar Nitawati; Nurul Iman
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.7112

Abstract

The aim of this study is to see how the work discipline, work environment, communication, and motivation of employees affect their performance. This study involved a staff member of Gubeng Surabaya's PT. KAI, consisting of 217 people. Purposive sampling process using certain standards. This research is a quantitative type. Double linear regression analysis applied to the research model. This study showed that the variables of work discipline, work environment, communication, and motivation have a significant influence on employee performance, both individually and collectively. The work environment, motivation, communication, and discipline were the four free variables that simultaneously had a substantial impact on the employee's performance, as demonstrated by the results, which had a significance value on the F test of 0,000, or less than 0.05. Results of the analysis of the determination coefficient (R2) indicated that the value of R2 was 64.8% of the influence of the variable free on the dependent variable. Other variables not included in this study affect the remaining portion.
Production Efficiency of Cost of Goods Sold at PT. Malang Raya Express through the Order Costing Method Siti Rosyafah; Ummi Sa'adah; Dhuihitta Mahardhika Lakshita
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7410

Abstract

Current global crisis and intense competition among businesses have led to vigilant in financial management strategies. This research aims to investigate the impact of job order costing on the optimization of production expenditure efficiency. The study uses a qualitative data approach to analyze the production cost associated with the KWH Meter job. The findings reveal that job order costing is more cost-effective compared to the full costing. The analytical methodologies in this inquiry included identifying overhead costs, organizing production cost allocation, scrutinizing factory overhead cost calculations, and efficiency evaluation. The study concludes that job order costing is a more efficient approach to determine production cost. This research can help businesses improve their financial management strategies and optimize production expenditure efficiency.
Analysis of the Influence of Profitability, Growth Opportunity, Liquidity, and Firm Size on Capital Structure of Pt Nippon Indosari Corporindo (Tbk) for the Years 2014-2022 Siti Rosyafah; Fitriyah Kusuma Devi; Dhuihitta Mahardhika Lakshita
Asian Journal of Applied Business and Management Vol. 2 No. 4 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i4.7368

Abstract

The capital structure, the ratio of total debt to total assets, significantly impacts a company's financial strength. This study on PT Nippon Indosari Corporindo (Tbk) reveals important insights. Firstly, firm size, growth opportunities, liquidity, and profitability collectively influence the company's capital structure. Secondly, these factors partially impact the capital structure. Lastly, firm size, growth opportunities, liquidity, and profitability strongly shape PT Nippon Indosari Corporindo (Tbk)'s capital structure. Companies should carefully consider these factors when determining their capital structure to enhance financial stability and shareholder well-being.
Co-Authors Afrida Kusumawati Agnes Dita Lestari Arief Rahman Basuki Ari Wicaksono Deddy Prasditya Adrian Dewi Ratna Sari Dhuihitta Mahardhika Lakshita Dhuihitta Mahardhika Lakshita Dwi Lathifah Sari Elly Yuniar Nitawati Fitriyah Kusuma Devi Indah Noviandari Juliani Pudjowati Kadarusman . Laelatul Nur Kholilik Mahendra Anindita Saputra Mahmudah Enny W Mahmudah Enny Widyaningrum Masyhad Masyhad Musriha Musriha Nafalina Sitta Dewi Nanang Iswanto Novi Febriani Nur Indah Fatmawati Nurul Iman Safitri Damayanti Sidka Ayu Maulida Siti Nafiah Susi Tri Wahyuni Tania Azizah Tri Lestari Tri Lestari Tri Lestari Tri Lestari Ummi Sa'adah Vandy Renald