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Ahmad Karim
Universitas Pembinaan Masyarakat Indonesia
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Journal : IIJSE

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The Effect of Elections on Capital Expenditure and Social Assistance Expenditure Yeni Eva Damayanti; Ahmad Karim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1493

Abstract

The purpose of this study is to determine differences in the allocation of capital expenditure and social assistance expenditure before and during the local elections. This study uses Wilcoxon test as non parametric test. The results show that the proportion of capital expenditure and social assistance expenditure at the time of the election is not greater than the proportion of capital expenditure and social assistance expenditure at the prior to the election. But, there is not difference the proportion of capital expenditure at the time of the election is as well as at the prior to the election.
Relationship on Timeliness of SPT Reporting and Reported Income in Accordance with Applicable Provisions on Taxpayer Compliance Yenie Eva Damayanti; Ahmad Karim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1780

Abstract

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship between the timeliness of SPT reporting and reported income in accordance with applicable regulations on taxpayer compliance. The method is causality research method. The population are registered taxpayers at the KPP North Malang area. The sampling uses convenience sampling method with a total of 75 respondents. The results of hypothesis testing with multiple linear analysis show that together there is a positive relationship between the timeliness of reporting tax returns and income reported in accordance with applicable regulations on taxpayer compliance. The results of the Spearman correlation test show that there is a significant relationship between the timeliness of reporting tax returns with taxpayer compliance and there is a significant relationship between reported income in accordance with applicable regulations and taxpayer compliance.
The Influence of Location on Purchase Decisions Through Increasing Sales Volume Ahmad Karim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4224

Abstract

Intense competition in the business world requires companies to be able to develop their businesses continuously innovate and make new breakthroughs. This research aims to examine variables that influence purchasing decisions and consumer satisfaction, namely location and price variables to increase sales volume. This research uses quantitative methods using primary data. The sampling method used in this research is a non-probability sampling method, with the Accidental Sampling technique which is a technique for determining samples by chance. The sample in this study amounted to 97 respondents. The results of the T model 1 test can be seen in Table 4.22, namely with a beta coefficient value of 0.471 which shows a positive direction with a significance value of 0.000 which is smaller than the significance level of 0.05. This shows that location (X1) has a positive and significant effect on purchasing decisions (Y1). The second hypothesis proposed in this research states that sales volume moderates the relationship between location and purchasing decisions at the Simpang Tiga Tanjung Morawa Restaurant. The test results can be seen in the location variable, the parameter coefficient value is 3.594 with a significance value of 0.002. The interaction variable X1 obtained a parameter coefficient of -0.070 with a significance value of 0.007. Future researchers can retest consistency or add new variables that were not examined in this research.
Relationship on Timeliness of SPT Reporting and Reported Income in Accordance with Applicable Provisions on Taxpayer Compliance Yenie Eva Damayanti; Ahmad Karim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1780

Abstract

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship between the timeliness of SPT reporting and reported income in accordance with applicable regulations on taxpayer compliance. The method is causality research method. The population are registered taxpayers at the KPP North Malang area. The sampling uses convenience sampling method with a total of 75 respondents. The results of hypothesis testing with multiple linear analysis show that together there is a positive relationship between the timeliness of reporting tax returns and income reported in accordance with applicable regulations on taxpayer compliance. The results of the Spearman correlation test show that there is a significant relationship between the timeliness of reporting tax returns with taxpayer compliance and there is a significant relationship between reported income in accordance with applicable regulations and taxpayer compliance.
The Effect of Elections on Capital Expenditure and Social Assistance Expenditure Yenie Eva Damayanti; Ahmad Karim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.7357

Abstract

The purpose of this study was to determine the differences in the allocation of capital expenditures and social assistance expenditures before and during the election of regional heads. This study uses the Wilcoxon test as a non-parametric test. The results showed that the proportion of capital expenditure and social assistance expenditure during the election was not greater than the proportion of capital expenditure and social assistance expenditure before the election. However, the proportion of capital expenditure during the election was not different from before the election.
Co-Authors Achmad Deni Achmad Deni Agus Jaya Zega Ali Mukti Tanjung Alwi F ahruzi Nasution Angga Arjunes Ari Kartiko Barham Siregar Bobi Indra Prayoga Budi Siregar Dasar Beriman Hati Lahagu Daulay, Dicky Edwar Dian Saputra Ika Dewi Kumalasari Lestari Ndruru Linda Sari Lukman Nasution Manner Tampubolon Nunti Sibuea Nur Hakima Akhirani Nasution Nurul Dalimunte Ratna Sari Dewi Saima Rambe Saima Rambe Saipul Bahri Harahap Saipul Bahri Harahap Siti Anom Vira Anjani Winanda Marito Yeni Eva Damayanti Yenie Eva Damayanti