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All Journal Jurnal Ekonomi Modernisasi Elastisitas Jurnal Ekonomi Pembangunan Asia Pacific Journal of Management and Education
Diah Rusminingsih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. CAKRA GUNA CIPTA MALANG Rusminingsih, Diah
Jurnal Ekonomi Modernisasi Vol. 6 No. 1 (2010): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.229 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara pengembangan sumber daya manusia dengan produktivitas kerja karyawan pada PT. Cakra Guna Cipta Malang, baik secara parsial maupun simultan serta untuk mengetahui variabel mana yang berpengaruh paling dominan terdadap produktivitas kerja karyawan. Desain penelitian ini adalah kausal komperatif dengan menggunakan data primer dan data sekunder. Metode pengumpulan data dengan menggunakan kuisioner, wawancara dan dokumentasi. Instrumen penelitian diuji dengan uji validitas dan uji reliabilitas.Teknik analisa data yang digunakan adalah analisa regresi linier berganda yang kemudian diuji dengan uji asumsi klasik, yaitu uji normalitas, multikolinieritas dan heteroskedastisitas. Hasil analisa menunjukkan bahwa terdapat pengaruh yang signifikan baik secara parsial maupun simultan antara variabel pengembangan sumber daya manusia dengan produktivitas kerja karyawan. Dilihat dari koefisian regresi masing – masing variabel bebas, maka variabel pemberian kompensasi dan tunjangan merupakan variabel yang paling dominan pengaruhnya terhadap produktivitas kerja karyawan pada PT. Cakra Guna Cipta Malang.
The Concept of Information and Communication Technology on Human Capital Development: Content Analysis Method Approach Rusminingsih, Diah; Harnani, Sri; Damayanti, Lina
Asia Pacific Journal of Management and Education (APJME) Vol 5, No 3 (2022): November 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v5i3.1621

Abstract

Our aim is to investigate the concepts in previous research on human capital through Information Communication Technology (ICT). We use a collection of scientific articles from emeralds as well as books written by experts in the field of Information Communication Technology (ICT) and human resources. Three important components of human resources in Industry 4.0 are workforce architecture with new interactions, embracing future human resources, and topologies that generate competencies anticipated by human resources. This Information Communication Technology study will analyze the notion of information technology. AI is one of the most widely used information and communication technologies (ICT) in Industry 4.0. The artificial intelligence (AI) generated by ICT is essential in implementing current and future ICT projects. ICT professionals should also consider their work environment as a pleasant work environment that substantially affects performance and results. The advantages of information communication technology or ICT in communicating and interacting effectively. ICT is very important to fulfill all human needs. Communication science and the quality of human resources are closely related.
The Role of Human Capital in Education, Environment, and Economic Harnani, Sri; Rusminingsih, Diah; Damayanti, Lina
Asia Pacific Journal of Management and Education (APJME) Vol 5, No 2 (2022): July 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.373 KB) | DOI: 10.32535/apjme.v5i2.1620

Abstract

Our objective was to validate a prior study's hypothesis about the link between human capital and various factors. We gather scientific papers from natural science, emerald, and google researchers, as well as books published by specialists in the disciplines of human capital, economics, and the environment, via a systematic examination of the literature. We do research beginning with a conceptualization of human capital and education. Following that, we investigate the relationship between the research system on education, economy, and the environment and the notion of human capital. We found that learning new things, acquiring experience, and using cutting-edge technology are all ways to boost human capital. Human capital is essential to economic growth in developing nations. It is detrimental to the economic growth of developing countries to improve their institutions and people. Pollution and the health consequences on children may alter the dynamics of family inequality. Assuming parental health care spending is ineffective, we propose an alternative policy mix that pays for additional medical expenses.
The Role of Human Capital in Education, Environment, and Economic Harnani, Sri; Rusminingsih, Diah; Damayanti, Lina
Asia Pacific Journal of Management and Education (APJME) Vol 5, No 2 (2022): July 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v5i2.1620

Abstract

Our objective was to validate a prior study's hypothesis about the link between human capital and various factors. We gather scientific papers from natural science, emerald, and google researchers, as well as books published by specialists in the disciplines of human capital, economics, and the environment, via a systematic examination of the literature. We do research beginning with a conceptualization of human capital and education. Following that, we investigate the relationship between the research system on education, economy, and the environment and the notion of human capital. We found that learning new things, acquiring experience, and using cutting-edge technology are all ways to boost human capital. Human capital is essential to economic growth in developing nations. It is detrimental to the economic growth of developing countries to improve their institutions and people. Pollution and the health consequences on children may alter the dynamics of family inequality. Assuming parental health care spending is ineffective, we propose an alternative policy mix that pays for additional medical expenses.
The Concept of Information and Communication Technology on Human Capital Development: Content Analysis Method Approach Rusminingsih, Diah; Harnani, Sri; Damayanti, Lina
Asia Pacific Journal of Management and Education (APJME) Vol 5, No 3 (2022): November 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v5i3.1621

Abstract

Our aim is to investigate the concepts in previous research on human capital through Information Communication Technology (ICT). We use a collection of scientific articles from emeralds as well as books written by experts in the field of Information Communication Technology (ICT) and human resources. Three important components of human resources in Industry 4.0 are workforce architecture with new interactions, embracing future human resources, and topologies that generate competencies anticipated by human resources. This Information Communication Technology study will analyze the notion of information technology. AI is one of the most widely used information and communication technologies (ICT) in Industry 4.0. The artificial intelligence (AI) generated by ICT is essential in implementing current and future ICT projects. ICT professionals should also consider their work environment as a pleasant work environment that substantially affects performance and results. The advantages of information communication technology or ICT in communicating and interacting effectively. ICT is very important to fulfill all human needs. Communication science and the quality of human resources are closely related.
KEWAJIBAN PERPAJAKAN WAJIB PAJAK BADAN BERDASARKAN TARIF UMUM PPh BADAN TAHUN 2020 (STUDI KASUS PADA PT. KAMILIA UTAMA SENTOSA MATARAM) Suprianto; Sarifudin; Diah rusminingsih
Elastisitas : Jurnal Ekonomi Pembangunan Vol. 3 No. 2 (2021): Elastisitas, September 2021
Publisher : Universitas Mataram

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Abstract

Penelitian ini mengambil judul “ Kewajiban Perpajakan Wajib Pajak Badan Badasarkan Tarif Umum PPh Badan Tahun 2020 ( Studi Kasus Pada PT. Kamilia Utama Sentosa Mataram”). Tujuannya untuk menganalisis koreksi fiskal dan PPh terutang dalam pemenuhan kewajiban perpajakan WP Badan berdasarakan Tarif Umum PPh Badan Tahun 2020. Penelitian ini dilaksanakan di PT. Kamilia Utama Sentosa di Mataram dengan penerapan metode kasus yaitu kasus yang ada pada PT.Kamilia Utama Sentosa terkait dengan Kewajiban perpajakan W P Badan mengacu pada peraturan pemerintah tentang tarif umum PPh Badan Tahun 2020.Pemennuhan Kewajiban Wajib Pajak Badan PT. Kamilia Utama Sentosa untuk tahun pajak 2020, yaitu Pemenuhan Kewajiban Wajib Pajak Badan terkait perhitungan, penyetoran, dan pelaporan SPT Tahunan telah dilaksanakan sesuai dengan ketentuan yang berlaku yaitu dengan penerapan tarif PPh Badan sebesar 22 %. Hasil koreksi fiskal menunjukkan ada beda waktu dalam perhitungan terkait pengakuan biaya-biaya menurut undang-undang pajak. Koreksi positif menurut fiskal terjadi selisih sebesar Rp 13.674.428,- sedangkan Penghasilan Kena Pajak di laporan Laba/Rugi sebesar Rp 496.659.611, sehingga PPh terutang PKP yang mendapat Fasilitas (50 % x 22 % ) x PPh Yang mendapat Fasilitas , yaitu PPh terutang sebesar Rp 34.062.397,- Setelah dikurangi total kredit pajak yang telah disetorkan maka PPh kurang/lebih bayar sebesar ( PPh terutang – Kredit Pajak ) yaitu Rp 34.062.397 – 61.917.344 = Rp 27.854.947,- (PPh yang lebih dibayar ).Kelebihan bayar PPh badan PT. Kamilia Utama Sentosa dapat diminta kembali atau di restitusi dan atau diperhitungkan pada tahun pajak 2021 atau di kembalikan kelebihan pajak tersebut kepada PT. Kamilia Utama Sentosa dengan mengajukan permohonan kepada Direktorat Jenderal Pajak.
Co-Authors Harnani, Sri Lina Damayanti, Lina Nurwijayanti SARIFUDIN