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PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA TAHUN 2017 Prasetyo, Hendra Dwi
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v16i3.50

Abstract

Sistem Self assessment ditetapkan undang undang dalam penghitungan, penyetoran dan pelaporan kewajiban perpajakan untuk Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh), Sedangkan Official assessment digunakan untuk menetapkan besaran pajak terutang jenis PPN dan PPh adalah pajak yang dikelola oleh pemerintah pusat yakni dibawah Kementerian Keuangan tepatnya Direktorat Jenderal Pajak (DJP). Sistem Self assessment mengandung makna bahwa sepanjang tidak ada pemeriksaan maka apa yang disampaikan Wajib Pajak (WP) dalam SPT dianggap benar oleh DJP. Jenis penelitian didalam penelitian ini adalah Eksplanasi Penelitian, yaitu penelitian komparatif (comparative research) untuk membandingkan penerapan atau implementasi e-filing terhadap kepatuhan wajib pajak di Indonsia Tahun 2017. Kepatuhan yang dimaksud adalah pemenuhan penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak (WP) Badan dan WP Orang Pribadi (OP). Kepatuhan yang diukur adalah rasio kepatuhan penyampaian SPT Tahunan dengan membandingkan antara jumlah penyampaian SPT Tahunan PPh Badan Dan OP (tidak termasuk pembetulan SPT Tahunan PPh).  
PERANAN BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP DISIPLIN LAPOR PAJAK Prasetyo, Hendra Dwi
Media Mahardhika Vol 17 No 3 (2019): May 2019
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.971 KB) | DOI: 10.29062/mahardika.v17i3.98

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dan menganalisis budaya organisasi dan lingkungan kerja terhadap disiplin lapor  pajak. Jenis penelitian ini adalah asosiatif, jenis data yang dipergunakan adalah data primer. Pengumpulan data primer dilakukan melalui kuesioner. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linier berganda. Populasi dalam penelitian ini adalah karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Sampel dalam penelitian ini menggunakan metode sampel jenuh, dengan jumlah sampel dalam penelitian ini adalah 38 orang. Budaya organisai secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika. Lingkungan Kerja secara parsial tidak berpengaruh terhadap disiplin lapor pajak pada karyawan perusahaan bagian akuntansi dan keuangan yang kuliah di STIE Mahardhika.
BUDGETING PARTICIPATION SYSTEM (BPS) ON MANAGERIAL PERFORMANCE IN THE DEVELOPMENT OF A THOUSAND HOUSES IN GRESIK CITY Kusmayati, Nindya Kartika; Wahib, Moh; Prasetyo, Hendra Dwi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.472 KB) | DOI: 10.29062/mahardika.v18i3.168

Abstract

BPs can build an environment that may receive timely scope and information by subordinates, and in this environment, decision making can be easy and effective. Thus, subordinates can obtain accuracy of information and scope about overall organization and take the right position to reach the target organization by considering tasks more clearly. this research uses data a questionnaire with this research population is managers and core employees of the 1,000 house construction project in Gresik City. Secondary data for this research base on literature, interviews, and other sources such as books, the internet, and others. SPSS output results show generated regression of the influence of BPs on Managerial Performance. With the meaning increasing BPs, the higher value of Managerial Performance. The results in this study support the research conducted by Saidu et al. (2017), Tanase (2013), and Eker (2009), which stated that BPs had effect on Managerial Performance despite different research objects.
STRATEGY FOR INCREASING THE COMPETITIVENESS OF SMEs IN THE ERA OF SOCIETY 5.0 Prasetyo, Hendra Dwi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.809

Abstract

The emergence of Society 5.0 has ushered in a new era of heightened competition, urging Micro, Small, and Medium Enterprises (MSMEs) to navigate challenges creatively across realms spanning product innovation, marketing, product packaging, human resource development, and technology adoption. This study aims to delve into comprehensive strategies tailored to bolster the competitiveness of MSMEs within the context of Society 5.0. With a primary focus on countering the intensified competition induced by this paradigm shift, the research investigates key facets including product innovation, marketing strategies, product presentation, workforce development, and technological integration. Employing a qualitative research methodology grounded in literature study, this research endeavors to unravel potent strategies capable of equipping MSMEs with the tools not only to withstand but also to excel within the dynamic landscape of Society 5.0. By examining these strategies through the lens of qualitative analysis, this study contributes valuable insights for MSMEs seeking to thrive amidst the transformative currents of Society 5.0, fostering sustainable growth and resilience in an era characterized by unprecedented competition and innovation.
Penguatan Pendidikan Karakter melalui Program Pengabdian Masyarakat di Desa X Prasetyo, Hendra Dwi; Susanto, Ari; Safrezar, Burhan
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 1 No. 2 (2024): APRIL
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v1i2.26

Abstract

Character education has become the main focus in facing current global challenges. Amidst the dynamics of society, community service has become an effective strategy to realize character education. This research aims to explore and analyze the impact of community service programs in strengthening character education, with a focus on Village X. The research methods used are participatory observation, interviews, and document analysis. The research results show that the community service program in Village X has successfully increased awareness of moral values, ethics, and social responsibility among the community. Additionally, this program also provides a positive contribution in developing social skills and leadership among participants, especially the younger generation. The implications of this research highlight the need for more support and collaboration between educational institutions, the government, and the community in implementing community service programs to strengthen character education.
Pemberdayaan Petani Melalui Penerapan Teknologi Pertanian Ramah Lingkungan di Desa Sembungharjo Sadiqin, Amin; Prasetyo, Hendra Dwi; Komariyah, Fitri
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 1 No. 4 (2024): OKTOBER
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v1i4.32

Abstract

This research aims to improve the welfare of farmers in Sembungharjo Village through the application of environmentally friendly agricultural technology. This program involves training and mentoring farmers in the use of organic fertilizers, efficient irrigation techniques, and integrated pest management. The research results show an increase in agricultural productivity by 25% and a reduction in production costs of up to 15% after implementing this technology. Additionally, there has been an increase in environmental awareness among farmers which contributes to the sustainability of agricultural practices. The application of environmentally friendly agricultural technology has proven effective in empowering farmers and supporting sustainable agriculture.
Peningkatan Literasi Keuangan bagi Pelaku Usaha Mikro di Wilayah Desa Banjarsari Prasetyo, Hendra Dwi; Komariyah, Fitri; Sadiqin, Amin; Wahib, Moh.
Jurnal Ekonomi, Pendidikan dan Pengabdian Masyarakat Vol. 2 No. 1 (2025): JANUARI
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jependimas.v2i1.40

Abstract

Micro-entrepreneurs in Banjarsari Village face constraints in financial management that impact the sustainability of their businesses. This community service program aims to improve financial literacy by providing training and mentoring to micro-entrepreneurs. The methods used include interactive training, financial management simulations, and introduction to relevant digital financial applications. The program results showed an increase in participants' understanding of financial literacy concepts, including cash flow management, daily financial recording, and budget planning. Participants were also better able to utilise technology to support business financial management. The program succeeded in encouraging better financial practices among micro-entrepreneurs, thereby contributing to the increased sustainability and development of their businesses.
Analisis HPP dan Penetapan Harga Jual Sepeda Gunung ABC Pada PT XYZ Prasetyo, Hendra Dwi; Sekaryanti, Dewi Ayu
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.66 KB) | DOI: 10.56870/ambitek.v2i2.51

Abstract

A bicycle is one of the best of transportation that never make it in the time for it .In line with the modern era, cycling is now a new hobby of the urban population especially in kota sidoarjo and surabaya .Moreover in the pandemic as the last two years the bicycle take their time again because of cycling believed to to make body to be to be healthier. Research on Cost of Goods Sold (COGS) this abc aims to understand the determination of the cost of goods sold and determination of selling prices he would do to pt xyz .The research was conducted in pt object xyz mountain bike products as a seller of abc .Data analysis was conducted using a method of descriptive quantitative namely the data obtained by next analyzed and accounted for , so that it result can respond to the formulation of the issues to be examined , so that we can take the conclusions from the data processing. The research results show that the determination of the cost of the production of have done well and precisely so able to select the selling price of any products correctly .The experimental show that it get had good profit according to the company need, but it will be more optimal if the percentage of profit can be increased so the company can be developed any further
The Influence of Live Streaming and Online Customer Reviews on Consumer Purchase Interest in the Tiktok Shop Feature (Case Study of Pamulang District Community) Prasetyo, Hendra Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.822

Abstract

The primary objective of the study is to analyse how live streaming and online customer reviews influence consumer interest in making purchases at TikTok Shop. A descriptive quantitative research approach was employed, involving a questionnaire administered to 100 participants from the Pamulang District. The sampling method utilised purposive sampling, with participants required to be at least 18 years old and have made purchases at TikTok Shop. The findings revealed that both live streaming and online customer reviews had a significant positive impact on buying interest at TikTok Shop within the Pamulang District community, both individually and collectively. According to the coefficient of determination, the independent variables accounted for 53.2% of the variability in purchase intention, with the remainder being influenced by unexamined factors. The implications of this study indicate that live streaming-based marketing strategies and the provision of online customer reviews are effective in increasing buying interest on social media, especially on the TikTok Shop platform. This research supports the importance of utilizing interactive features to strengthen consumer trust and product attractiveness in the e-commerce market.
The Influence of Live Streaming and Online Customer Reviews on Consumer Purchase Interest in the Tiktok Shop Feature (Case Study of Pamulang District Community) Prasetyo, Hendra Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.822

Abstract

The primary objective of the study is to analyse how live streaming and online customer reviews influence consumer interest in making purchases at TikTok Shop. A descriptive quantitative research approach was employed, involving a questionnaire administered to 100 participants from the Pamulang District. The sampling method utilised purposive sampling, with participants required to be at least 18 years old and have made purchases at TikTok Shop. The findings revealed that both live streaming and online customer reviews had a significant positive impact on buying interest at TikTok Shop within the Pamulang District community, both individually and collectively. According to the coefficient of determination, the independent variables accounted for 53.2% of the variability in purchase intention, with the remainder being influenced by unexamined factors. The implications of this study indicate that live streaming-based marketing strategies and the provision of online customer reviews are effective in increasing buying interest on social media, especially on the TikTok Shop platform. This research supports the importance of utilizing interactive features to strengthen consumer trust and product attractiveness in the e-commerce market.