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ANALISIS MANFAAT INSENTIF PAJAK PENGHASILAN DAN PENGARUHNYA PADA KEPATUHAN WAJIB PAJAK Studi tentang Kepuasan Wajib Pajak terhadap insentif pajak pada perusahaan PMA Agribisnis Tahun 2000 s.d 2007 Sutrisno Ali; Bunasor Sanim; Harianto Harianto; Setiadi Djohar
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.111 KB)

Abstract

Tax incentives are demanded by both tax payers and government to facilitate the business climate in the right way.  From the government point of view, tax incentives are government’s sacrifice to promote investments in the certain industry or locations; on the other hand, from taxpayer’s point of view, it is an opportunity to develop their business as more funds are available from less tax liabilities. Government should be careful to give tax incentives since target tax revenue has become larger and larger.  On the other hand, taxpayers are skeptic with the tax incentives whether there are any benefits for their business.      The answer to the skepticism depends on taxpayer’s satisfaction on the tax incentives received.  Based on the result of this research to the agribusiness foreign investor’s samples, the degree of satisfaction from the tax incentives is varied.   It depends on the type of tax incentive, business characteristic of tax payer and the countries of investors. In micro economics theory, satisfaction to a firm’s product usually leads to the loyalty to the product itself and furthermore leads to sales increasing.  In line with the economic theory, tax payer’s satisfaction to a tax incentive will lead to the tax compliance and in a democratic country, the voluntary tax complience is the best foundation to increase tax collectibility..  This research noted that there are correlation between tax satisfaction to a tax incentive and taxpayer’s compliance. Keywords: Tax incentives, investment,  tax satisfaction,  voluntary tax complience 
PERAN MEDIASI KUALITAS KETERHUBUNGAN DALAM PEMASARAN INTERNAL PERGURUAN TINGGI Endi rekarti; Budi Suharjo; Rita Nurmalina; Setiadi Djohar
MIX: JURNAL ILMIAH MANAJEMEN Vol 10, No 1 (2020): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4801.277 KB) | DOI: 10.22441/mix.2020.v10i1.008

Abstract

Higher education institutions provide educational service that involves high intensity of interaction between lecturers and students. The relationship of a lecturer with the university determines the quality of the education that will be given to students. Exchanges that occur between lecturers and the higher education organizations, such as internal marketing activities, cannot be considered merely as a simple transactional economic process since educational role contains social elements in it. Relationship among university lecturers certainly plays an important role in determining lecturers' behavioral intention in conducting their academic tasks. This study is aimed to analyze the mediating role on the relationship quality of lecturers-college  in marketing process where the effect of internal marketing offerings on Academic Behavioral Intention. With an online survey of 256 private university lecturers, this research seeks to analyze the magnitude of influence of the quality of Lecturer Connectivity on Academic Behavior Intention of lecturers. Data analysis was performed by utilizing Structural Equation Modeling with Lisrel software. Results have shown that the effect of the internal marketing mix towards Academic Behavioral Intention seemed to be greater through relationship quality  in comparison to its direct influence.
ANALISIS SITUASIONAL PERUSAHAAN PENYEDIA LAYANAN BROADBAND DI ERA BISNIS DIGITAL Sri Damar Setiawan; Rina Oktaviani; Idqan Fahmi; Setiadi Djohar
MIX: JURNAL ILMIAH MANAJEMEN Vol 8, No 1 (2018): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.544 KB) | DOI: 10.22441/mix.2018.v8i1.004

Abstract

Abstract. The growing Information and Communication Technology (ICT) industryleading to the convergence of services. The depletion of industry boundaries causesthe level of competition to be more stringent. The latest competition challenge ofbroadband service providers in the digital business era is from Over The Top (OTT)service providers that provide applications and content. The purpose of this researchis to conduct gap analysis and Structure Conduct Performance (SCP) analysis. Gapanalysis includes the firm's capability gap against environmental turbulenceexpectations as well as resource gaps and performance. The method used isquantitative analysis and descriptive statistics analysis using secondary data. Theresearch results have shown that the company's capability has not been suitable tothe expectations of environmental turbulence and there are gaps in resources andperformance. This research also results have shown that the market concentrationlevel in industry is high, but the behavior of the company competes and producesgood profit level. The implication of the research results are the company needs tomake efforts to transform the capability and strategy to keep the company growingand sustainable.
RENCANA STRATEGIS PENGEMBANGAN BISNIS PT. SATYA ABADI VISIMED PERIODE 2014-2016 DENGAN MENERAPKAN MODEL BISNIS KANVAS Temmy Setiawan; Rizal Zulkarnain; Setiadi Djohar
Journal of Management and Business Review Vol 12, No 1 (2015)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v12i1.48

Abstract

Distribusi dan pemasaran alat-alat kesehatan saat ini merupakan bidang bisnis yang diperkirakan dapat terus berkembang seiring pertumbuhan kebutuhan pasar baru dan pengembangan pasar yang telah ada. Peluang ini dimanfaatkan oleh Graha Farma dengan mendirikan anak perusahaan, PT Satya Abadi Visimed (PT. SAV) yang memiliki aktifitas utama sebagai agen, pemasaran, importir, instalatir dan layanan purna jual peralatan kesehatan yang diharapkan dapat memberikan kontribusi terhadap perusahaan induk.. Persaingan yang sangat ketat serta ketergantungan yang sangat besar terhadap produsen alat kesehatan (prinsipal) dan para sumber daya kunci pemasaran menjadi permasalahan umum yang dapat menjadi ancaman bagi PT. SAV dalam mencapai target yang telah ditetapkan untuk menjaga pertumbuhan dan kelangsungan usahanya. Dengan menggunakan kanvas model bisnis Osterwalder dan Pigneur (2010), penulis berusaha untuk mengembangkan model bisnis PT. SAV dengan melakukan perubahan atau modifikasi pada setiap komponennya. Dari hasil pengembangan model bisnis tersebut ditemukan target pelanggan yang paling tepat untuk dilayani, beberapa nilai penawaran baru yang dapat diciptakan, aktifitas kunci dan saluranyang harus dijalankan dan pengembangan sumber daya untuk menangkap peluang atau mengatasi ancaman agar dapat meningkatkan pendapatan sekaligus melakukan kontrol terhadap biaya. Sehingga diharapkan PT. SAV akan unggul dalam persaingan dan dapat menunjukkan kinerja terbaik untuk menghasilkan keuntungan yang terus meningkat.
Factors Influencing The Use of QRIS in Digital Transactions Fadhil Muhammad; Arif Imam Suroso; Setiadi Djohar
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 10 No. 3 (2024): JABM, Vol. 10 No. 3, September 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.3.858

Abstract

Background: QRIS as a payment method through QR codes has emerged as one of the products initiated by the implementation of the Indonesian Payment System Blueprint (SPI). Purpose: The purpose of QRIS is to expand the efficient acceptance of non-cash payments, focusing on traditional mass economic functions (such as traditional markets and MSMEs). Design/methodology/approach: The analysis in this research utilized Partial Least Square Equation Modeling (PLS-SEM). Findings/Result: The results indicate that habit and hedonic motivation variables have a significant positive influence on behavioral intention, while usage barriers have a significant negative impact on behavioral intention. Furthermore, habit and facilitating conditions variables have a significant positive impact on use behavior. Conclusion: The findings highlight that the decision to use QRIS is largely habitual, influenced by prior experiences and quick decision-making (Hedonic Motivation) at the point of transaction. The decision-making process is no longer lengthy, as QR-based payment systems were already familiar before QRIS implementation in Indonesia.Originality/value (State of the art): The approach of simultaneously measuring acceptance factors and barriers is still rarely employed in technology adoption studies. Evaluating both factors concurrently can provide a more comprehensive assessment of the technology adoption process. Keywords: UTAUT 2, IRT, digital transaction, QRIS, technology acceptance
Development Strategy of Indonesian Palm Oil Industrial Cluster Based International Trade Connectivity Sapta Raharja; Setiadi Djohar; Dwi Aryanthi
International Journal of Oil Palm Vol. 4 No. 2 (2021)
Publisher : Indonesian Oil Palm Society /IOPS (Masyarakat Perkelapa-sawitan Indonesia /MAKSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35876/ijop.v4i2.59

Abstract

Indonesia is the largest producer and the exporter of palm oil in the world which has three palm oil industrial cluster (POIC) areas that are Sei Mangkei (North Sumatera), Dumai (Riau), and Maloy (East Kalimantan). To carry out the delivery of palm oil products to the destination countries, the Palm oil from the three POICs must be transshipment in Malaysia and Singapore. In line with this issues, a strategy to develop the POIC based international connectivity need to be done. This study aims to identify the actual conditions of POIC Indonesia, to determine the factors (internal and external) that influence the development of POIC, and to formulate priority strategy for developing POIC Indonesia. These are needed so that Indonesia can become a hub port of international trade especially in Asia. This research uses "Diamonds" Porter’s Model, gap analysis, and the Analytical Hierarchy Process (AHP). Based on the ana­lysis connectivity, the main strategy that can be formulated in order to develop Indonesian palm oil industry cluster is infrastructure improvements. This strategy can be done if the government (the Ministry of economy, Ministry of industry and trade, Ministry of sea, PT PELINDO, and local government), private sector, academic, and the public is able to work together and integrated.