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Pengaruh Self-Assessment System Dan Penerbitan Surat Tagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (Study Kasus pada KPP Pratama Kedaton Bandar Lampung) Desmon Desmon; Hairudin Hairudin
Target : Jurnal Manajemen Bisnis Vol 2 No 1 (2020)
Publisher : Universitas Bumigora

Penelitian ini bertujuan untuk mengetahui dan menguji kembali pengaruh sistem penilaian sendiri dan penerbitan tagihan pajak terhadap penerimaan pajak pertambahan nilai. Data yang diperoleh penulis berasal dari KPP Bandar Lampung Kedaton yang meliputi sistem penilaian, tagihan pajak, dan penerimaan pajak pertambahan nilai. Metodologi dalam penelitian ini adalah desain penelitian deskriptif dengan 60 sampel. Metode pemilihan menggunakan purposive sampling sedangkan jenis data yang digunakan adalah data sekunder dengan unit data bulanan selama 5 tahun. Sebelum melakukan pengujian hipotesis, data yang diperoleh dengan teknik pengumpulan data ini akan dianalisis terlebih dahulu dengan uji asumsi klasik yaitu menguji hipotesis yang dilakukan dengan analisis statistik regresi linier berganda. Hasil dari penelitian ini adalah: 1. Hasil pengujian parsial membuktikan bahwa sistem penilaian itu sendiri memiliki pengaruh positif terhadap penerimaan pajak pertambahan nilai, selain itu tagihan pajak memiliki efek negatif pada penerimaan pajak pertambahan nilai. 2. Hasil tes simultan membuktikan bahwa sistem penilaian sendiri dan tagihan pajak memiliki efek positif pada penerimaan pajak pertambahan nilai.

Analisisfaktor-Faktoryang Mempengaruhi Produktivitas Kerja Pegawai Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Bandar Lampung Desmon Desmon; M Renandi Ekatama; Hero Desyantama
Business and Enterpreneurship Journal (BEJ) Vol 3, No 1 (2022)
Publisher : Business and Enterpreneurship Journal (BEJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.409 KB)

ABSTRAKEmployee productivity can be influenced by several factors including discipline, work experience, incentives and work environment. This study aims to analyze; (1) to find out whether work discipline, work environment, incentive, and work experience partially affect the work productivity of Employees of Regional Tax and Retribution Management of Bandar Lampung City, and (2) to find out whether work discipline, work environment, incentives, and experience simulatan work affects the productivity of Management Agency Employees Regional Taxes and Retributions Bandar Lampung City. This research was conducted in April-July 2018. The location of the study in Bandar Lampung City in the City Tax and Retribution Management of Bandar City The sample of 44 respondents was chosen in a simple random manner. Data were analyzed using the Linear Multiple Regression function approach with the Ordinasy Least Square (OLS) method. The results of data analysis resulted in a multiple regression equation Y = 3.148 + 0.509X1 + 0.420X2 + 0.110X3 + 0.152X4 .. The coefficient of determination R2 was obtained at 0.569, meaning that 56.9% of the variation in the dependent variable of employee productivity can be explained by changes in independent variables for Discipline, Work Experience, incentives and Work Environment, while the remaining 43.1% is influenced by other factors. Based on the results of the F-Test, the results show that the independent variables consisting of Discipline (X1), Work Experience (X2), Incentives (X3) and Work Environment (X4) have a simultaneous effect on employee work productivity variables. Based on the t-test, each of the independent variables of Discipline (X1), Work Experience (X2), Incentives (X3) and Work Environment (X4) has a partial effect on employee work productivity variables.

Pengaruh Pengembangan Karier dan Motivasi terhadap Kinerja Pegawai pada Badan Penanggulangan Bencana Daerah Kabupaten Tulang Bawang Barat Umar Bakti; Desmon Desmon; Muhammad Habib Munandar
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Business and Enterpreneurship Journal (BEJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.62 KB)

This study aims to test the theory or hypothesis in order to determine the effect of the influence of career development and motivation on employee performance in the disaster management agency of the western onion bone district. The research carried out is a type of explanatory research. The results of this study indicate that there is an influence of career development (x1) on employee performance (y), with a level of influence (r-square) of 49%, which means career development has an effect of 49% on employee performance. there is an influence between work motivation (x2) on employee performance (y), with a level of influence of 35.2% which means that work motivation provides an influence of 35.2% on employee performance and there is an influence between career development (x1), work motivation (x2) with employee performance (y), with a level of influence of 50.7% which means that career development and work motivation gives an effect of 50.7% on employee performance.

PENGARUH CARENT RATIO, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP FINANCIAL DISTRESS PERUSAHAAN MENGGUNAKAN METODE ALTMAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI PADA BURSA EFEK INDONESIA Desmon Desmon; Andi Surya; Hero Desyantama
Jurnal Manajemen dan Bisnis (JMB) Vol 3, No 02 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jmb.v3i02.877

AbstractThis study aims to determine the effect of Curent Ratio, Net Profit Margin, Debt to Equity Ratio both simultaneously and partially on the Financial Distress of Service, Trade and Investment companies. The data obtained by the authors for this study were obtained from the Indonesia Stock Exchange, namely the annual financial statements of Services, Trade and Investment companies in 2019 with 36 companies. This study uses a descriptive method with a quantitative approach. The data were analyzed using the Multiple Linear Regression Model approach. Based on the results of data analysis, the regression model was obtained, namely Y= 4,310 + 0,446X1 - 0,062X2 - 0,632X3 + e. The coefficient of determination (R2) = 0.474 or 47.4% variation in the financial distress variable can be explained by variations in the Current ratio, Net profit margin and Debt equity ratio variables, while the remaining 52.8 5 is caused by external factors not included in the model. Based on the F test, the value of Fcount Ftable (11.527 3.28) with a significance of 0.000 0.05, the Ho hypothesis is rejected and the Ha hypothesis accepts, so it can be concluded that the independent variables current ratio (CR), net profit margin (NPM) and debt equity ratio (DER) has a significant effect on the dependent variable financial distress. it can be concluded that the current ratio (CR) variable has a significant effect on the company's financial distress. Variable net profit margin (NPM) obtained a value of t-count t-table (0.671 2.032) with a significance value of 0.507 0.05, it can be concluded that the variable net profit margin (NPM) has no significant effect on the company's financial distress. The debt to equity ratio (DER) variable obtained t-count t-table (3.572 2.032) with a significance value of 0.001 0.05, it can be concluded that the debt to equity ratio (DER) variable has a significant effect on the company's financial distress.Keywords: Financial Distress, Current Ratio, Net Profit Margin, Debt Equity Ratio.

PENGARUH DEBT DEFAULT, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2015-2019 Feerlie Moonthana Indhra1; nur salma; Desmon Desmon
Journal of Accounting Taxing and Auditing (JATA) Vol 3, No 1 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v3i1.809

AbstractThis Study Aims To Determine And Analyze The Effect Of Debt Default, Audit Quality And Audit Opinion To Acceptance Of Going Concern Opinion On Food And Beverage Companies In Indonesia Stock Exchange 2015-2019. This Study Uses Secondary Data. The Population Of This Research Is Food And Beverage Companies Listed On Indonesia Stock Exchange 2015-2019. The Variables Of This Research Consist Of Debt Default, Audit Quality And Audit Opinion As Independent Variable And Acceptance Of Going Concern Opinion As Dependent Variable. By Using Logistic Regression With Spss 20 Program Application, This Research Tries To Test The Effect Of Debt Default, Audit Quality And Audit Opinion To Acceptance Of Going Concern Opinion. The Results Showed That All Variables Significantly Influence. Keywords : Debt Default, Audit Quality, Audit Opinion And Acceptance Of Going Concern Opini AbstrakAbstrak berbahasa Indonesia, yang disiapkan dengan baik memungkinkan pembaca untuk mengidentifikasi konten dasar suatu dokumen dengan cepat dan akurat, untuk menentukan relevansinya dengan minat pembaca, dan dengan demikian untuk memutuskan apakah akan membaca dokumen secara keseluruhan. Abstrak harus informatif dan sepenuhnya jelas, memberikan pernyataan yang jelas tentang masalah, pendekatan atau solusi yang diusulkan, dan menunjukkan temuan dan kesimpulan utama. Panjang abstrak harus 100 hingga 200 kata. Nomenklatur standar harus digunakan dan singkatan harus dihindari. Tidak ada literatur yang harus dikutip. Daftar kata kunci memungkinkan untuk menambahkan kata kunci, yang digunakan oleh layanan pengindeks dan abstrak, selain yang sudah ada dalam judul. Penggunaan kata kunci yang sesuai dapat meningkatkan kemudahan pihak yang berkepentingan dapat menemukan artikel ini (10 pt). Kata Kunci : Debt Default, Audit Quality, Audit Opinion And Acceptance Of Going Concern Opini

Pengaruh Pengembangan Karier dan Motivasi terhadap Kinerja Pegawai pada Badan Penanggulangan Bencana Daerah Kabupaten Tulang Bawang Barat Umar Bakti; Desmon Desmon; Muhammad Habib Munandar
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v1i1.201

This study aims to test the theory or hypothesis in order to determine the effect of the influence of career development and motivation on employee performance in the disaster management agency of the western onion bone district. The research carried out is a type of explanatory research. The results of this study indicate that there is an influence of career development (x1) on employee performance (y), with a level of influence (r-square) of 49%, which means career development has an effect of 49% on employee performance. there is an influence between work motivation (x2) on employee performance (y), with a level of influence of 35.2% which means that work motivation provides an influence of 35.2% on employee performance and there is an influence between career development (x1), work motivation (x2) with employee performance (y), with a level of influence of 50.7% which means that career development and work motivation gives an effect of 50.7% on employee performance.

Analisisfaktor-Faktoryang Mempengaruhi Produktivitas Kerja Pegawai Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Bandar Lampung Desmon Desmon; M Renandi Ekatama; Hero Desyantama
Business and Enterpreneurship Journal (BEJ) Vol 3, No 1 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v3i1.814

ABSTRAKEmployee productivity can be influenced by several factors including discipline, work experience, incentives and work environment. This study aims to analyze; (1) to find out whether work discipline, work environment, incentive, and work experience partially affect the work productivity of Employees of Regional Tax and Retribution Management of Bandar Lampung City, and (2) to find out whether work discipline, work environment, incentives, and experience simulatan work affects the productivity of Management Agency Employees Regional Taxes and Retributions Bandar Lampung City. This research was conducted in April-July 2018. The location of the study in Bandar Lampung City in the City Tax and Retribution Management of Bandar City The sample of 44 respondents was chosen in a simple random manner. Data were analyzed using the Linear Multiple Regression function approach with the Ordinasy Least Square (OLS) method. The results of data analysis resulted in a multiple regression equation Y = 3.148 + 0.509X1 + 0.420X2 + 0.110X3 + 0.152X4 .. The coefficient of determination R2 was obtained at 0.569, meaning that 56.9% of the variation in the dependent variable of employee productivity can be explained by changes in independent variables for Discipline, Work Experience, incentives and Work Environment, while the remaining 43.1% is influenced by other factors. Based on the results of the F-Test, the results show that the independent variables consisting of Discipline (X1), Work Experience (X2), Incentives (X3) and Work Environment (X4) have a simultaneous effect on employee work productivity variables. Based on the t-test, each of the independent variables of Discipline (X1), Work Experience (X2), Incentives (X3) and Work Environment (X4) has a partial effect on employee work productivity variables.

Faktor-Faktor Yang Mempengaruhi Produktivitas Kerja Karyawan PT. Jumbo Power International M. Renandi Ekatama; Desmon Desmon; Armalia Reny WA; Andi Surya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10818

The data for this study were collected by distributing questionnaires to 52 respondents. The sampling method used is purposive sampling. The data obtained is primary data which is the result of respondents' answers to questionnaires distributed to respondents. The statistical method used is multiple regression. The results showed that (1) Discipline has a positive and significant effect on productivity. This is indicated by the partial regression results, namely a significance value of 0.001 <0.05 and a t value of 3.499 which is greater than the t table of 2.011. (2) Motivation has a positive and significant influence on productivity. This is indicated by the partial regression results, namely a significance value of 0.001 <0.05 and a t value of 3.478, greater than the t table of 2.011. (3) Compensation has a positive and significant effect on productivity. This is indicated by the partial regression results, namely a significance value of 0.020 <0.05 and a t-value of 1.729 which is smaller than the t-table of 2.011. The results found that discipline and motivation have a positive and significant effect on productivity, and compensation has no positive and insignificant effect on productivity.

PENGARUH KUALITAS PELAYANAN DAN CITRA MEREK TERHADAP KEPUASAN KONSUMEN DAN DAMPAKNYA TERHADAP LOYALITAS KONSUMEN YAMAHA LAUTAN TEDUH KEDATON Dinda Kianjung Herlozi; Armalia Reny WA; Hasbulloh Hasbulloh; M.Renandi Ekatama Surya; Desmon Desmon; Maria Septijantini Alie; Susi Indriani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12044

Penelitian ini bertujuan untuk mengetahui pengaruh pelayanan dan citra merek terhadap kepuasan konsumen dan dampaknya terhadap loyalitas konsumen. Data yang digunakan dalam penelitian adalah data primer dan sekunder. Data primer diperoleh dari 100 responden dan data sekunder diperoleh dari dealer Yamaha Lautan Teduh Kedaton. Teknik analisis yang dilakukan yaitu dengan uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, dan hipotesis. Berdasarkan hasil analisis dapat disimpulkan bahwa pelayanan, citra merek, kepuasan konsumen secara simultan berpengaruh signifikan terhadap loyalitas konsumen. Pelayanan dan citra merek berpengaruh secara signifikan terhadap kepuasan konsumen. Pelayanan secara parsial berpengaruh secara signifikan terhadap kepuasan konsumen. Citra merek secara parsial berpengaruh secara signifikan terhadap kepuasan konsumen. Pelayanan secara parsial tidak berpengaruh signifikan terhadap loyalitas konsumen. Citra merek secara parsial tidak berpengaruh signifikan terhadap loyalitas konsumen. Kepuasan konsumen secara parsial secara parsial berpengaruh signifikan terhadap loyalitas konsumen

PENGARUH MOTIVASI, PENGALAMAN KERJA, DAN TINGKAT PENDIDIKAN TERHADAP PRODUKTIVITAS KERJA PADA PT. BANK RAKYAT INDONESIA BRANCH OFFICE KOTABUMI LAMPUNG UTARA Iin Anita Agustinar; Yudhinanto Yudhinanto; Mohammad Renandi Ekatama; Armalia Reny; Desmon Desmon; Maria Septijantini Alie; Susi Indriyani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12626

PT Bank Rakyat Indonesia (Persero) Tbk (BRI) adalah salah satu bank milik negara terbesar di Indonesia yang berkomitmen untuk melayani pelaku usaha kecil menengah, petani, dan nelayan di seluruh tanah air. Untuk tetap bersaing, BRI fokus pada inovasi, terutama digitalisasi, guna meningkatkan efisiensi dan produktivitas tanpa mengurangi jumlah tenaga kerja. Selain digitalisasi, motivasi karyawan, pendidikan, dan pengalaman kerja merupakan faktor kunci yang mempengaruhi produktivitas kerja. Penelitian ini bertujuan untuk menyelidiki pengaruh motivasi, pengalaman kerja, dan tingkat pendidikan terhadap produktivitas kerja di BRI Cabang Kotabumi, Lampung Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif dan melibatkan 80 karyawan sebagai sampel. Metode pengumpulan data dilakukan melalui kuesioner selama periode April – Juli 2024. Analisis uji simultan menunjukkan bahwa motivasi, pengalaman kerja, dan tingkat pendidikan berpengaruh positif dan signifikan terhadap produktivitas kerja. Hasil penelitian ini konsisten dengan temuan penelitian sebelumnya yang menunjukkan bahwa ketiga variabel tersebut berkontribusi secara signifikan terhadap peningkatan produktivitas. Oleh karena itu, untuk meningkatkan produktivitas kerja, BRI perlu terus memperhatikan dan mengembangkan aspek motivasi, pengalaman kerja, dan pendidikan karyawan. Penelitian ini menyimpulkan bahwa strategi peningkatan di ketiga area tersebut akan mendukung pencapaian produktivitas kerja yang optimal di BRI Kantor Cabang Kotabumi.

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