Garuda - Garba Rujukan Digital

EVALUASI NILAI JUAL OBJEK PAJAK BUMI DAN BANGUNAN Titin Ruliana
Journal of Law ( Jurnal Ilmu Hukum ) Vol 1, No 2 (2013)
Publisher : Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.113 KB)

Penerimaan dari sektor pajak dewasa ini menjadi tulang punggung penerimaan Negara dalam Anggaran Pendapatan dan Belanja Negara (APBN). Salah satu penerimaan dari sektor pajak tersebut adalah Pajak Bumi dan Bangunan. Dasar pengenaan pajak bumi dan bangunan adalah Nilai Jual Objek Pajak (NJOP). Nilai Jual Objek Pajak adalah harga rata-rata yang diperoleh dari harga pasar, dan harga berdasaran Surat Keputusan Walikota. Penetapan Nilai Jual Objek Pajak berdasarkan pada Undang-undang No. 12 Tahun 1985 sebagaimanan telah diubah dengan Undang-undang No. 12 Tahun 1994. Perumusan masalah dalam penulisan ini adalah sebagai berikut : “Apakah Nilai Jual Objek Pajak Bumi dan Bangunan Tahun 2012 sesuai dengan Undang-undang No. 12 Tahun 1994” Penelitian ini menggunakan lima puluh satu sampel wajib pajak dengan Surat Pemberitahuan Pajak Terutang tahun 2012. Sasaran penelitian adalah Nilai Jual Objek Pajak berupa bumi dan bangunan dengan cara membandingkan Nilai Jual Objek Pajak yang tercantum dalam Surat Pemberitahuan Pajak Terutang dengan keadaan yang sebenarnya. Wajib pajak sudah memberi data objek pajak secara benar, hal ini untuk mengetahui kendala-kendala yang terjadi di lapangan.Temuan yang ditargetkan penelitian ini, yaitu: “meminimumkan (menghilangkan) selisih perhitungan pajak bumi dan bangunan antara SPT dan Undang-undang No. 12 Tahun 1994”. Peningkatan kesadaran Wajib Pajak mengisi SPT sesuai dengan keadaan (perubahan) objek pajak.Berdasarkan latar belakang dan perumusan masalah, maka hipotesis yang diajukan adalah : “Perhitungan Nilai Jual Objek Pajak Bumi dan Bangunan Tahun 2012 di Kecamatan Palaran Kota Samarinda belum sesuai dengan Undang-undang No. 12 Tahun 1994 ”, maka disimpulkan bahwa hipotesis tersebut ditolak.Hipotesis ditolak karena perhitungan Nilai Jual Objek Pajak Bumi dan Bangunan di Kecamatan Palaran sudah diperhitungkan sesuai dengan Undang-undang No. 12 Tahun 1994. Selisih jumlah PBB yang harus dibayar berdasarkan SPPT dengan hasil penelitian di lapangan disebabkan karena kurangnya pemahaman masyarakat mengenai Pajak Bumi dan Bangunan, sehingga wajib pajak tidak segera melaporkan perubahan luas objek pajak yang dimiliki ke Kantor pelayanan Pajak.

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI PADA PERUSAHAAN KONSTRUKSI OLEH PT. PEFINDO Nurdiansyah, Syaiful; Ruliana, Titin; Haryadi, Rina Masithoh
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 24, No 1 (2023): DEDIKASI
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/ddk.v24i1.7048

Tujuan Penelitian ini adalah untuk mengetahui pengaruh DAR, umur obligasi, jaminan, danukuran perusahaan terhadap peringkat obligasi pada perusahaan konstruksi yang terdaftar dipt.pefindo. teknik pengumpulan data dilakukan dengan data sekunder dengan menggunakanpurposive sampling. Sampel penelitian ini sebanyak 4 perusahaan dengan kriteria sampel,perusahaan bidang konstruksi yang terdaftar dan memiliki peringkat yang diterbitkan olehPT.PEFINDO selama periode tahun 2014-2021. Penelitian ini menggukan model analisisRegresi Logistik untuk menguji faktor-faktor yang mempengaruhi peringkat obligasi. Hasiluji hipotesis menunjukkan DAR tidak berpengaruh signifikan terhadap peringkat obligasi, umur obligasi tidak berpengaruh signifikan terhadap peringkat obligasi, jaminan tidakberpengrauh signifikan terhadap peringkat obligasi, ukuran perusahaan tidak berpengaruhsignifikan terhadap peringkat obligasi, dan hasil uji hipotesis secara simultan menunjukkanbahwa DAR, Umur Obligasi, Jaminan, dan Ukuran Perusahan berpengaruh signifikanterhadap peringkat obligasi. Hal tersebut disebabkan karena investor cenderung membeliobligasi karena melihat dari reputasi perusahaan bukan dari DAR yang diperoleh perusahaan,pada umur obligasi investor lebih menyukai umur obligasi yang pendek dibawah tiga tahunkarena perusahaan dapat melunasi kewajiban dalam membayar pokok pinjaman pada saatjatuh tempo, jaminan tidak mempengaruhi investor dalam membeli obligasi karena investormelihat bukan dari apa yang dijaminkan melainkan dari kinerja pada reputasi perusaantersebut, dan pada ukuran perusahaan investor tidak tertarik untuk melihat dari ukuran totalasset yang dimiliki melainkan dari laba yang dihasilkan oleh perusahaan.

The Influence of Discipline and Work Ethics, as well as Work Environment, on Employee Performance through Job Satisfaction as an Intervening Variable among Employees of the East Kutai Regional House of Representatives Abdi Firdaus; Titin Ruliana; Andri Indrawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5263

This study aims to analyze the impact of work discipline, work ethics, and work environment on job satisfaction, as well as their effect on employee performance among employees of the East Kutai Regency DPRD. The research employs a quantitative approach with a descriptive format, utilizing a saturated sampling technique on a population of 101 employees. Data were collected through fieldwork research and library research. The findings reveal that work discipline has a significant positive effect on job satisfaction, while work ethics shows a positive but insignificant effect. The work environment significantly enhances job satisfaction. Additionally, job satisfaction significantly influences performance, as do work discipline, work ethics, and work environment. Notably, work discipline positively impacts performance through job satisfaction, while work ethics has a positive but insignificant effect through job satisfaction. The study's limitations include the relatively small sample size and focus on a specific population, which may limit the generalizability of the results to broader contexts. Organizations should focus on improving work discipline and the work environment to enhance job satisfaction, ultimately boosting employee performance. This research contributes to understanding the relationships between work discipline, work ethics, work environment, job satisfaction, and employee performance, particularly within the context of local government institutions in Indonesia.

The Influence of Discipline and Work Ethics, as well as Work Environment, on Employee Performance through Job Satisfaction as an Intervening Variable among Employees of the East Kutai Regional House of Representatives Abdi Firdaus; Titin Ruliana; Andri Indrawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5263

This study aims to analyze the impact of work discipline, work ethics, and work environment on job satisfaction, as well as their effect on employee performance among employees of the East Kutai Regency DPRD. The research employs a quantitative approach with a descriptive format, utilizing a saturated sampling technique on a population of 101 employees. Data were collected through fieldwork research and library research. The findings reveal that work discipline has a significant positive effect on job satisfaction, while work ethics shows a positive but insignificant effect. The work environment significantly enhances job satisfaction. Additionally, job satisfaction significantly influences performance, as do work discipline, work ethics, and work environment. Notably, work discipline positively impacts performance through job satisfaction, while work ethics has a positive but insignificant effect through job satisfaction. The study's limitations include the relatively small sample size and focus on a specific population, which may limit the generalizability of the results to broader contexts. Organizations should focus on improving work discipline and the work environment to enhance job satisfaction, ultimately boosting employee performance. This research contributes to understanding the relationships between work discipline, work ethics, work environment, job satisfaction, and employee performance, particularly within the context of local government institutions in Indonesia.

Peran Beban Kerja, Lingkungan, Gaya Kepemimpinan, Dan Kinerja Karyawan Pada Kantor DPPPA Kabupaten Kutai Timur Frihandini, Dina; Latif, Imam Nazarudin; Ruliana, Titin
Jurnal Akuntansi Manajerial Vol 9, No 2 (2024): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v9i2.7996

Penelitian ini bertujuan untuk mengidentifikasi dan menguji cara-cara di mana beban kerja, lingkungan kerja, dan gaya kepemimpinan memengaruhi kinerja karyawan. Analisis regresi linier berganda menggunakan perangkat lunak SmartPLS digunakan. nilai populasi hanya berjumlah 58 responden maka semua populasi akan di jadikan sampel Pegawai pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Kutai Timur yang terdiri dari Pegawai PNS dan Non PNS.Beban kerja berdampak buruk pada kinerja staf di Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kutai Timur, menurut temuan tersebut. Di sisi lain, produktivitas pekerja di perusahaan-perusahaan ini sangat dipengaruhi oleh gaya kepemimpinan dan suasana kerja.Saran Bagi Kantor Dinas Pemberdayaan Perempuan Dan Perlindungan Anak Kabupaten Kutai Timur pada beban kerja terhadap semangat kerja dengan arah pengaruh yang negatif sehingga dapat diperhatikan lagi, pengaruhnya lebih kecil daripada faktor-faktor lain, oleh karena itu disarankan agar manajer mengawasi perilaku karyawan dan konflik peran yang muncul di dalam perusahaan, serta menugaskan pekerjaan kepada bawahan berdasarkan kemampuan mereka. Disarankan agar variabel tambahan, termasuk kegembiraan kerja atau stres kerja, digunakan dalam penelitian selanjutnya.

BEHAVIOR OF PERSONAL PROTECTIVE EQUIPMENT (PPE) USE IN THE IMPLEMENTATION OF OCCUPATIONAL HEALTH AND SAFETY (OSH) Darusman, Dadan Herman; Ruliana, Titin; Irwan, Sayid
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 6 (2024): November 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i6.3020

Purpose: The purpose of this research is to analyze the behavior of using Personal Protective Equipment (PPE) in the implementation of Occupational Health and Safety (OHS). The behavior of using Personal Protective Equipment consists of government regulations, company policies, and employee compliance. Design/methodology/approach: This research uses a descriptive quantitative approach. The data collection techniques include questionnaires and documentation. The data analysis tool used is regression and path analysis with SPSS application. Findings: The results of the study show that government regulations, company policies, and employee compliance do not have a significant effect on the behavior of using PPE by workers. Additionally, government regulations and employee compliance do not have a direct significant effect on OSH implementation. However, the behavior of using PPE and company policies have a direct significant effect on OSH implementation. Indirectly, government regulations have a significant effect on OSH implementation through the behavior of using PPE. This study contributes to enriching the understanding of the factors that influence the implementation of OSH in the forestry industry

The Effect of Empowerment on The Welfare of Women Micro Business Actors Through Performance in Kutai Kartanegara District Purwanti, Indah; Ruliana, Titin; Yudhyani, Eka
Journal La Bisecoman Vol. 5 No. 5 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i5.1577

Micro, Small and Medium Enterprises (MSMEs) play a vital role in the economy, especially in developing countries like Indonesia. Although MSMEs in Kutai Kartanegara Regency are experiencing significant growth, their welfare level is still low. This study aims to explore the effect of empowerment on the welfare of women MSME players, with MSME performance as an intervening variable, to understand the factors that influence their welfare in the region. The study uses a quantitative approach, using primary data and secondary data. Primary data in this study refers to information obtained directly from respondents or from sources relevant to the research focus. Meanwhile, secondary data was obtained from various literatures, both published and unpublished, as well as from related articles or reports. This study used a non-probability sampling technique, where the sample was purposively selected with a sample size of 122 Micro Business Actors in the Kutai Kartanegara region. This study, the analytical tool used was the SmartPLS version 3.2.9 application. The data analysis process involves three stages: measurement model (outer model), structural model (inner model), and hypothesis testing through the Bootstrapping method. The results of this study show that empowerment (X) has a positive and significant influence on performance (Z), performance (Z) has a positive and significant effect on welfare (Y), empowerment (X) has a positive and significant effect on welfare (Y), empowerment (X) has a positive and significant effect on welfare (Y) through Performance (Z).

Analysis of the Impact of E-Wallet Use on Generation Z Nanda, Resty Meilia; Ranandhea, Adinda; Sudarwati, Anastasia Natalia; Yanti, Nur; Ruliana, Titin
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3279

Purpose: This study aims to identify impulse purchase tendencies in consumers who often see promotions and digital payment options and research on digital wallet applications that are most in demand by Generation Z by University of 17 Agustus 1945 Samarinda. A variety of choices of digital wallet applications that can offer convenience and benefits for users are very much a trend today in the Generation Z era. This study uses a qualitative method where interviews and observations are used as data collection techniques. Based on the observations made, it can be concluded that the use of the DANA digital wallet application by UNTAG Samarinda students, especially in generation Z, increases every year, this is marked by the majority of respondents stating that they have a good experience with the DANA application. The DANA application has an advantage over the Go-Pay digital wallet application, namely the absence of additional administrative fees. Methodology: This study uses natural methods and verbal descriptions in specific contexts through extensive data collection. The respondents in this study are Generation Z students of UNTAG Samarinda with an age range of 18-29 years. Findings: The results of this study show that more people are interested in using the DANA application than Go-Pay than DANA. Limitations/implications: This research has several limitations that need to be developed in the future. First, the research only focuses on Generation Z. Second, this research only uses a comparison of two digital applications, DANA and Go-Pay. Practical implications: This research has several limitations that need to be developed in the future. First, the research only focuses on Generation Z. Second, this research only uses a comparison of two digital applications, DANA and Go-Pay. Originality/value: This research can be applied to consumers, businessmen, and business merchants. Paper type: General review

Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance Indrawati, Andi; Ruliana, Titin; Yudhyani, Eka; Nurfitriani, Nurfitriani
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.392

Environmental, Social, and Governance (ESG) Reports and materiality analysis are increasingly becoming a primary focus in socially and environmentally responsible corporate practices. These two elements play an important role in building financial and market performance. This research investigates the influence of ESG Reports and materiality analysis on company financial and market performance. This research method uses secondary data from a number of companies in various industries listed in IDX during the 2017-2021 period. Based on the purposive sampling technique, the sample was 23 companies, so the data processed was 115 data. Regression analysis and other statistical techniques measure the relationship between ESG variables and a company's financial results. The research results prove that elements of social and governance ESG have a negative effect on financial performance. Materiality analysis has a positive effect on market performance. These findings provide a strong basis for companies to pay more attention to ESG, especially on the social and governance factors and materiality analysis as strategic tools in risk management and improving financial and market performance. In addition, this research also provides valuable information for investors and other stakeholders increasingly paying attention to ESG aspects in their investment decision-making. Some suggestions were made for future research on ESG reports and sustainability.

Performance-Focused Human Resource Development In IT Consulting Firms Umi Kulsum; Titin Ruliana; Nurfitriani Nurfitriani; Heriyanto Heriyanto
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Performance-focused human resource development in IT consulting firms. The purpose of implementing this program is to find out the management of human resources that occurs in the company, how companies manage human resources so that performance i mprovements can occur in IT consulting companies and what efforts have been made by companies to manage their companies that have an impact on improving performance as well as what assessment methods used by companies to measure employee performance. Problems that arise such as excessive working hours and other problems can be found in this new start-up company. The method used in this activity is online (using the Zoom us application, Google Meet) and face-to-face. The results of the research conducted indicate that employee performance is very good, companies can find solutions to their employee performance problems by providing some training, mentoring to bonuses that can increase motivation so that employee performance can increase and have a good influence on employees. The company uses the graph rating scale method and the alternative ranking method, where the employee who gets the top rank will be given an annual bonus by the company.

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search