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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, RETURN ON ASSETS TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Perdagangan Retail yang terdaftar di BEI 2015 -2019) Desy Amaliati Setiawan; Said Khaerul Wasif; Irfan Arif Husen; Rahmat Yuliansyah; Wanda Pebriani
Jurnal Inovasi Penelitian Vol 2 No 1: Juni 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i1.694

Penelitian ini bertujuan untuk menguji apakah dari Kepemilikan Institusional, Kepemilikan Manajerial,Leverage,Return On Assets terhadap Tax Avoidance pada perusahaan Perdagangan Retail yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif, yang diukur menggunakan metode berbasis regresi linier berganda dengan Eviews 10.Populasi dari penelitian ini adalah perusahaan Perdagangan retail yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2019.Sampel ditentukan menggunakan metode teknik pengambilan data purposive sampling, dengan jumlah sampel sebanyak 13 perusahaan perdagangan sehingga total observasi dalam penelitian ini sebanyak 65 observasi. Data yang digunakan dalam penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs web resmi masing-masing perusahaan dan melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan regresi parsial uji t . Hasil Penelitian menunjukkan bahwa (1) secara parsial variabel Kepemilikan Institusional berpengaruh terhadap Tax Avoidance, (2) secara parsial Kepemilikan Manajerial berpengaruh terhadap Tax Avoidance, (3) secara parsial Leverage berpengaruh terhadap Tax Avoidance, (4) secara parsial Return On Assets berpengaruh negatif terhadap Tax Avoidance

PENGARUH PROMOSI, KUALITAS PELAYANAN DAN NILAI PELANGGAN TERHADAP KEPUASAN KONSUMEN GOJEK (Studi Kasus Ini Di Wilayah Kelurahan Cipinang Besar Utara) Desy Amaliati Setiawan; Irfa Arif Husen; Rahmat Yuliansyah; Said Khaaerul Wasif
Jurnal Inovasi Penelitian Vol 2 No 9: Februari 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i9.1286

This study aims to find out (1) how much the influence of promotion on gojek consumer satisfaction in Cipinang Besar Utara. (2) how much influence of service quality on gojek consumer satisfaction in Cipinang Besar Utara, (3) how much influence of customer value on gojek consumer satisfaction in Cipinang Besar Utara, and (4) how much influence of promotion, quality of service, customer value on gojek consumer satisfaction in Cipinang Besar Utara. This study used primary data with the dissemination of questionnaires and analysis of respondents' answers. The population of this research is the people who use gojek services in the big Cipinang Besar Utara. The sample in this study amounted to 100 respondents using purposive sampling. The analysis methods used are validity test, reliability test, partial and multiple determination coefficient analysis, and hypothesis testing. The results showed that the promotion was partially influential but not significant with a contribution of 7.34% in influencing Gojek consumer satisfaction in the Cipinang Besar Utara area. Partial service quality has a significant effect with a contribution of 33.40% in influencing Gojek customer satisfaction in the Cipinang Besar Utara area. Partial customer value has a significant effect with a contribution of 52.27% in influencing Gojek customer satisfaction in the Cipinang Besar Utara area. And then simultaneously the promotion, quality of service, customer value have a significant effect on Gojek customer satisfaction in the Cipinang Besar Utara area with a contribution of 57.76%.

PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS: KANTOR AKUNTAN PUBLIK JAKARTA TIMUR) Apry Linda Diana; Desy Amaliati Setiawan
Jurnal Inovasi Penelitian Vol 2 No 10: Maret 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i10.1359

This study aims to determine the influence professionalism, organizational commitment and independence on the performance of auditors at public accounting firms in East Jakarta. The strategy used is associative research strategy with quantitative research methods. This study uses primary data by distributing questionnaires. The population in this study were 74 auditors who worked in the East Jakarta Regional Public Accounting Firm, while the sample in this study was 68 auditors who were determined using the non-probability method with purposive sampling technique. Data analysis used is descriptive statistics, validity and reliability tests, classical assumption test, and hypothesis testing using SPSS version 25.0 program. The results of the study show 1) Professionalism has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm, 2) Organizational commitment has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm, 3) Independence has a positive and significant influence on auditor performance at East Jakarta Public Accounting Firm.

TINJAUAN ATAS IMPLEMENTASI SIKLUS PEMBELIAN DAN PEMBAYARAN BARANG IMPORT STUDI KASUS PT. FANUC Desy Amaliati Setiawan
Jurnal Inovasi Penelitian Vol 3 No 1: Juni 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v3i1.1726

This research was conducted at PT. Fanuc A phenomenon that occurs is sometimes an error occurs in the data input purchase and payment of goods, so it must propose improvements to the input data. The formulation of this research is to investigate the implementation of the buying cycle and payment for goods for commercial transactions as well as recording. The method used in this research is descriptive analysis method, data collection techniques done of literature study, field study consisted of interviews, observation and documentation. The results showed that in implementing the buying cycle and payment of goods have been properly and in accordance with the theory that there is visible from the application of the cycle automatically computerized, recording is also done after the goods have been received from the supplier. But sometimes an error occurs in the data input purchase and payment of goods.

Tinjauan Atas Implementasi Siklus Pembelian Dan Pembayaran Barang Import Desy Amaliati Setiawan
Jurnal Ekonomi Vol 26 No 01 (2017): [Jurnal STEI Ekonomi - JEMI] Vol. 26 No. 01 (Juni - 2017)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

This research was conducted at PT. Fanuc A phenomenon that occurs is sometimes an error occurs in the data input purchase and payment of goods, so it must propose improvements to the input data. The formulation of this research is to investigate the implementation of the buying cycle and payment for goods for commercial transactions as well as recording. The method used in this research is descriptive analysis method, data collection techniques done of literature study, field study consisted of interviews, observation and documentation. The results showed that in implementing the buying cycle and payment of goods have been properly and in accordance with the theory that there is visible from the application of the cycle automatically computerized, recording is also done after the goods have been received from the supplier. But sometimes an error occurs in the data input purchase and payment of goods

Pengaruh Pemahaman, Sanksi Perpajakan, dan Tingkat kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak dalam Membayar PBB-P2 Rahmat Yuliansyah; Desy Amaliati Setiawan; Rayahu Sri Mumpuni
Jurnal Ekonomi Vol 28 No 02 (2019): [Jurnal STEI Ekonomi - JEMI] Vol. 28 No. 02 (Desember - 2019)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

- This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayers compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district as many as 27,761 taxpayers. The sample in this study amounted to 100 taxpayers obtained from the results of calculations using the Slovin formula. The method of collecting data in this study by distributing questionnaires. Questionnaire tests in this research, namely data quality test, classic assumption test, and hypothesis test. The results of this research indicate that there is a significant effect of the understanding variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.307) and tcount greater than the value of ttable (4.408> 1.98498) at the significance value (0,000 < 5%). There is a significant effect of tax sanction variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the negative regression coefficient (-0.209) and tcount smaller than the value of ttable (-1.452 < 1.98498) at the significance value (0,150 > 5%). There is a significant effect of the level of trust in the government variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.654) and tcount greater than the value of ttable (6.540 > 1.98498) at the significance value (0,000 < 5%). Understanding, tax Sanctions, and the level of trust in the government have a significant effect of a manner together on taxpayers compliance in PBB-P2 payments. This is evidenced by the value of Fcount which is greater than the value of Ftable (28,113 > 2,70) at the significance value (0,000 < 5%).

PENGARUH CITRA MERK, INOVASI , DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN GOJEK GO-RIDEâ€ (Studi Kasus Pada Masyarakat RT 015 Palmeriam) Irfan Arif Husen; Desy Amaliati Setiawan
Jurnal Cakrawala Ilmiah Vol. 1 No. 12: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i12.3280

The purpose of this research is to determine the influence of brand image, Innovation, and price to customer satisfaction the community GOJEK GO-RIDE of RT 015 Palmeriam. Researcher used associative strategy.The sampling in this research used purposive sampling technique. The population in this study is the entire community of RT 015 Palmeriam customers and the data sample are 97 respondens. This research uses a corelation coefficient & determination coefficient, and hipotesis testing by IDM SPSS Statistics 25.0. Based on the results corelation coefficient, the result shows corelation coefficient partial brand image to customer satisfaction, about 0,163 with coefficient determination partial (KDP) 2,65%. Corelation coefficient partial innovation to customer satisfaction, about 0,235 with (KDP) 5,52%. Corelation coefficient partial price to customer satisfcation, about 0,474 with (KDP) 22,46%. Corelation coefficient simultaneus brand image, innovation, and price to customer satisfaction, about 0,784 with coefficient of multiple determination (KDB) 61,46%. Based on the result partial hipotesis testing, brand image has not significant effect to customer satisfaction with significant t 0,115 < 0,05. Innovation has a significant effect to customer satisfaction with significant t 0,022 < 0,05. Price has a significant effect to customer satisfaction with with significant t 0,000 < 0,05. Based on the results simultaneus hipotesis testing, brand image, innovation, and price has a significant effect to customer satisfaction with significant F 0,000 < 0,05

ANALISIS PENGARUH PERPAJAKAN OLNINE, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Cabang Pulogadung) Desy Amaliati Setiawan; Apry Linda Diana; Mochamad Yusuf
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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

This study aims to determine how much the relationship between online tax services, tax knowledge and taxpayer awareness of individual taxpayer compliance. This research uses associative or correlational research with a quantitative approach. This study used a sample of 50 respondents with a random sampling technique. The data used in this study are primary data with a questionnaire instrument. While testing the hypothesis in this study using multiple linear regression analysis and hypothesis testing using SPSS version 24.0. Based on the results of statistical calculations, it shows: (1) The relationship between variable X1 and variable Y has a positive and significant relationship with a value of significance t 0.000 <0.05. (2) The relationship of variable X2 to variable Y has a positive and significant relationship with a value of significance t 0.046 <0.05. (3) The relationship of variable X3 to variable Y has a positive and significant relationship with a significance value of t 0.000 <0.05. (4) The relationship of variables X1, X2, X3 to Y simultaneously has a positive and significant relationship. The conclusion is partially online tax service variables have a positive relationship to taxpayer compliance. Tax knowledge variable has a positive relationship with taxpayer compliance. Taxpayer awareness variable has a positive relationship with taxpayer compliance. And simultaneously online tax service variables, tax knowledge and taxpayer awareness have a positive relationship to taxpayer compliance

ANALYSIS OF THE PARTNERSHIP PROGRAM'S EFFECTIVENESS IN DISTRIBUTING LOANS AND COLLECTING LOANS AS BUMN PKBL RESPONSIBILITIES FROM 2017 TO 2019 Rahmat Yuliansyah; Desy Amaliati Setiawan; Bayu Pratama
Media Bina Ilmiah Vol. 17 No. 7: Februari 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i7.271

The purpose of this study is to evaluate the efficacy of partnership program credit distribution and credit collecting as a means of BUMN PKBL accountability in 2017–2019. This study combines descriptive analysis with quantitative research. All State-Owned Enterprises (BUMN) that engage in PKBL operations from 2017 to 2019 comprise the study's population. With the criteria that the company has published complete data in the Partnership and Community Development Program sector and has the necessary financial data in measuring all variables in this study, the sample is determined using the slovin formula, resulting in a total of 7 companies being sampled in this study. The information used in this study is secondary information. Methods for gathering data from each company's official website. Using Microsoft Excel and the calculation formula from the Decree of the Minister of BUMN Number KEP-100/MBU/2002, this research was processed. The effectiveness of credit distribution (PK) and the degree of credit collecting of each BUMN utilized as a sample are both examined in this study. The findings demonstrated that all businesses were quite adept at meeting their obligations in the area of partnership initiatives (PK). BUMN generally disburses loans quite successfully, but there are still some businesses who distribute their partnership program loans ineffectively. Similar circumstances apply to the collecting rate for loan repayments, where certain BUMN have low collecting rates and others have rather high rates.

PENGARUH E-WOM, ONLINE CUSTOMER REVIEW, DAN PERCEIVED VALUE TERHADAP PURCHASE INTENTION PRODUK PERAWATAN KULIT LOKAL AVOSKIN: STUDI KASUS MAHASISWI STEI JAKARTA Irfan Arif Husen; Desy Amaliati Setiawan
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 2: September 2023
Publisher : Bajang Institute

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This study aims to determine the influence of e-WOM (X1), online customer reviews (X2), and perceived value (X3) on purchase intention. This research uses the type of associative research with a quantitative approach method. The data collection method uses a questionnaire which is measured using a Likert scale. The population in this study were all Avoskinusers. The sampling method used a purposive sampling technique with the criteria of STEI Jakarta students who had purchased at least one purchase of local Avoskin skin care products. This research was conducted by distributing questionnaires to 102 respondents. Data processing techniques use theSmartPLS 3.2.9 program to test the outer model, inner model and hypotheses .The results of this study indicate that e-WOM has a significant influence on purchase intention, Online Customer Reviews have no significant influence on purchase intention, Perceived Value has a significant influence on Purchase Intention.

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