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PENGARUH MODERNISASI DAN PENGETAHUAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PELAPORAN PAJAK PRIBADI TAHUN 2021 PADA KARYAWAN PT. FUNARU BERKAH Setiadi, Setiadi; Vega, Christine Ruly
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1172

Abstract

Penelitian ini bertujuan untuk menguji dan menganalis pengaruh ; modernisasi terhadap tingkat kepatuhan pelaporan pajak pribadi, pengetahuan administrasi perpajakan terhadap tingkat kepatuhan pelaporan pajak pribadi serta modernisasi dan pengetahuan pajak terhadap tingkat kepatuhan pelaporan pajak pribadi. Penelitian ini menggunakan sampel pada karyawan PT. Funaru Berkah. Medote penelitian yang digunakan adalah metode penelitian kuantitatif, dengan sampel yang digunakan sebanyak 67 sampel. Hasil penelitian ini menunjukkan bahwa Modernisasi dan Pengetahuan Perpajakan berpengaruh positif  sebesar 64,1 % terhadap tingkat Kepatuhan Pelaporan Pajak.Kata kunci: Modernisasi Perpajakan, Pengetahuan Sistem Administrasi Perpajakan Dan Kepatuhan Pelaporan Pajak
Simplified Lawsuits in Dispute Resolution Within Sharia Economic Law in Indonesia Solihin, Dadin; Setiadi, Setiadi; Bunyamin, Bubun; Yusup, Deni Kamaludin; Ridwan, Ahmad Hasan
Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Vol 6, No 1 (2022): Vol. 6, No. 1, October 2022
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jua.v6i1.37265

Abstract

This research is based on the numerous disputes in Sharia economic law within Sharia Business Financial Institutions, legal aid in the field of Sharia economic law, and civil matters that have not been well resolved. The Regulation of the Supreme Court of the Republic of Indonesia (PERMA RI) No. 4 of 2019 regulates the resolution of Sharia economic law disputes in a simplified manner. However, the socialization of this regulation to the public is still lacking, causing frequent obstacles in the implementation of this PERMA RI. This research is a literature study with a juridical approach aimed at analyzing the implementation of PERMA RI in the resolution of Sharia economic cases. The primary data in this research includes PERMA RI No. 4 of 2019, PERMA RI No. 14 of 2016, PERMA RI No. 2 of 2015, and PERMA RI No. 1 of 2016. Several relevant cases are used as important data to analyze the implementation of these regulations. The results of this research show that the process of simplified lawsuits in the resolution of Sharia economic disputes, which is expected to be easier, faster, and cheaper in court, has not been realized in accordance with PERMA RI. This needs to be a concern for the Supreme Court because most Sharia economic dispute cases involve companies and the public. If the Supreme Court regulations are not properly implemented in court proceedings, it will create a space for injustice. Therefore, the socialization of these Supreme Court regulations needs to be enhanced by academics and practitioners so that their implementation in the future can be better.
Perbedaan Efektifitas Breathing exercise dan Batuk Efektif terhadap Peningkatan Ekspansi Paru Penderita TB Paru Rinarto, Nisha Dharmayanti; Setiadi, Setiadi; Sari, Ninik Ambar
Jurnal Ilmiah Keperawatan STIKES Hang Tuah Surabaya Vol 16 No 2 (2021): October Edition
Publisher : Sekolah Tinggi Ilmu Kesehatan Hang Tuah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30643/jiksht.v16i2.149

Abstract

Introduction:  Pulmonary TB is a contagious disease in the respiratory system caused by the bacterium Mycobacteria tuberculosis. The purpose of this research is to analyze the difference in the effectiveness of breathing exercise and effective cough to increase lung expansion of pulmonary tuberculosis patients. Objectives: the purpose of this research is to analyze the difference in the effectiveness of breathing exercise and effective cough to increase lung expansion of pulmonary tuberculosis patients. Methods: The research design used Quasy experiment with a Pre-postes approach with a control group design. The population of this research was pulmonary TB patients at Perak Timur Surabaya Public Health Center amounting to 33 people. The sampling technique used Probability Sampling with Simple Random Sampling got a sample of 30 people. Independent variables were aromatherapy eucalyptus oil and breathing exercises. The dependent variable was pulmonary expansion in pulmonary tuberculosis patients. Instrumen in this research used Peak Flow Meter and an observation sheet. Data analysis used the One Way Annova Test. One Way Annova test results showed that breathing exercise was more effective when compared with aromatherapy eucalyptus oil in influencing the process of increasing pulmonary expansion in patients with pulmonary tuberculosis. Results:  Results of aromatherapy analysis of eucalyptus oil with pulmonary expansion ρ = 0,530 (ρ ˃ α = 0,05), and breathing exercise with pulmonary expansion ρ = 0.026 (ρ < α = 0,05. Conclusions:  The implications of the study show that breathing exercise is more effective for non pharmacology therapy to help increase lung expansion in patients with pulmonary tuberculosis so as to reduce shortness of breath.
Catalytic Pyrolysis of Impregnated Citronella Biomass Using Boric Acid to Produce Furfural Nasim, Muhammad; Setiadi, Setiadi
Prosiding Seminar Nasional Teknik Kimia "Kejuangan" 2023: PROSIDING SNTKK 2023
Publisher : Seminar Nasional Teknik Kimia "Kejuangan"

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

Abstract

Citronella oil residue is one of the abundant lignocellulosic biomass wastes which has the potential to be converted into useful products through pyrolysis process. One of the useful products that can be produced from this residue is furfural compounds. Previous research has shown that furfural can be produced through the pyrolysis mechanism of lignocellulosic biomass. However, the amount of furfural compounds obtained is still relatively low. Therefore, in this study a research is carried out regarding catalytic pyrolysis process through impregnation method of biomass using boric acid as catalyst to produce furfural compounds with variation of catalyst ratio (0, 0.1, 0.3) and pyrolysis temperature (450 oC, 500 oC, 550 oC) to determine the optimal conditions for furfural production. Using GC-MS analysis, results were obtained which indicated the role of boric acid impregnation in increasing and maximizing the yield of furfural products. The optimal conditions for furfural production were obtained at a pyrolysis temperature of 550 oC and the use of a boric acid catalyst with a ratio of 0.1, whereby the yield of furfural compounds by GCMS analysis was 19.17% area.
Abnormal Return Saham pada Masa Pandemic Covid 19 Menggunakan Market Adjusted Model (Event Study Saham Lq-45, 100 Hari Perdagangan) Sibarani, Bintang Berliana; Siswanti, Tutik; Setiadi, Setiadi
Jurnal Disrupsi Bisnis Vol. 6 No. 1 (2023): [Januari-Februari] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v6i1.27066

Abstract

Riset ini menyelidiki dampak pandemi COVID-19 terhadap pasar saham Indonesia dan bagaimana reaksi pelaku pasar pada periode sebelum dan sesudah COVID-19. Metodologi penelitian adalah Market Event Study Model, sedangkan sampel adalah 45 saham perusahaan yang masuk pada indeks LQ-45 pada periode Desember 2019-Juni 2020. Durasi hari perdagangan bursa selama 100 hari (17 Desember 2019 - 12 Mei 2020) yang dibagi dalam dua jendela peristiwa, yaitu 50 hari sebelum penguman pasien 1 terpapar COVID-19 (t-1), dan 50 hari setelah penguman pasien 1 terpapar COVID-19 (t+1), sedangkan Jendela peristiwa t0 (2 Maret 2020) adalah pengumuman resmi pasien 1 terpapar COVID-19. Hasil penelitian untuk periode sebelum peristiwa (t-1) variable Harga dan Average Abnormal Returns menunjukkan reaksi negatif, dan variable Volume dan Abnormal Volume menujukkan reaksi yang negative dan tidak menujukkan perubahan yang signifikan. Sedangkan pada periode sebelum pandemi COVID-19 hasil penelitian untuk periode sesudah peristiwa (t+1) variable harga dan Average Abnormal Returns menunjukkan reaksi positif, begitu juga dengan variable volume dan Abnormal Volume menujukkan reaksi pasar yang positive dan perubahan yang signifikan. Studi ini menemukan bukti bahwa terdapt reaksi pasar yang positif atas variable harga saham, volume, abnormal return dan abnormal volume setelah periode pengumuman Pandemi COVID-19 (t+1), wujud reaksi positif dari pelaku pasar modal antara lain pelaku pasar memilih menarik dananya keluar dari bursa saham untuk mengamankan modalnya. Sedangkan reaksi dari perusahaan, beberapa melakukan pembelian kembali saham yang beredar. Sedangkan uji Paired untuk variable harga dan Abnormal Returns, volume dan Abnormal Volume menyatakan tidak ada hubungan antar variable sebelum (t-1) dan sesudah ( t+1) peristiwa Covid19
Legal Framework for Protecting Online Business Transactions in Indonesia: A Sharia Economic Law Perspective Setiadi, Setiadi; Solihin, Dadin; Hasan Ridwan, Ahmad; Kamaludin Yusup , Deni; Hasanuddin, Muhammad
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1277

Abstract

This research departs from the limited study of legal protection for online business actors from the perspective of Sharia economic law, even though this issue has a strategic role in the development of the digital economy in Indonesia. The purpose of the research is to analyze the implementation of legal protection, identify obstacles and solutions, examine the integration of Sharia principles in regulations, and explore the prospects of Sharia-based digital legal development. The method used is qualitative with a juridical-normative and descriptive-analytical approach. Data was obtained through literature studies, interviews, observations, and documentation, and then analyzed thematically. The results of the study show that regulations are still fragmented and consumer-oriented, so that the protection of Islamic business actors is not proportional. The challenges that arise include low digital legal literacy, limited legal infrastructure, and disharmony between the DSN-MUI fatwa and national law. The research concludes the need for regulatory reform through legal harmonization, institutional synergy, and the establishment of special regulators. Research contributions include strengthening the legal literature on digital Sharia economics as well as practical recommendations for policymakers.
Exploring The Existence, Survival and Working Mechanism of Traditional Gold Mines in Banyuwangi Regency Wardani, Pramadita Tiara; Setiadi, Setiadi
Endogami: Jurnal Ilmiah Kajian Antropologi Vol 9, No 1 (2025): November
Publisher : Prodi Antropologi Fakultas Ilmu Budaya Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/endogami.9.1.172-187

Abstract

Mining activities carried out by the community of Sumberagung Village show contradictory conditions. On the one hand, mining is a major source of income for residents who have difficulty finding other jobs. This activity drives the village economy and provides economic opportunities for the local community. However, on the other hand, mining practices often face various complex problems. This study discusses the resilience and working mechanisms of traditional gold mining in Sumberagung Village. This study uses ethnographic studies and a qualitative approach, with in-depth interviews, participatory observation, and document studies that identify the factors that enable the sustainability of this mining. The results show that the existence of traditional gold mining is supported by strong social and economic networks, with this activity being the main source of livelihood for some of the community. Their working mechanisms operate through informal cooperation and profit-sharing systems, creating an independent economic ecosystem. The resilience of this mining is also supported by local knowledge (local wisdom) that has been passed down from generation to generation, especially in identifying mining locations and simple gold ore processing. Although traditional mining can support the economy, the lifestyle in remote mining locations, which is male-dominated and lacks the presence and interaction of women, triggers inappropriate behavior, including harassment.
Co-Authors A. W. Jufri, A. W. Adi Heru Sutomo Adnyani Asak, Putu Rani Afriyanti, Dian Agus Heruanto Hadna, Agus Heruanto Agustin Indrawati Ahmad Maryudi AM, Junaidi ANGELA MARIANA LUSIASTUTI Ansori, Moh. Asep Zakariya Apriani, Triana Aprilia Rejeki Saraswati, Aprilia Rejeki Armansyah Matondang, Armansyah Athoillah, M. Anton Athoillah, Mohamad Anton Baiq Liana Widiyanti Bambang Hudayana Benny A. W., Benny A. Budiarti, Enjang Wahyu Bunyamin, Bubun D Sripatmi, D Dian Wijayanti Dijan Supramono Dwi Priyantini Eka Sulistiyowati Ekawati, Karina Diah Rosa Eko Haryono Elmanaviean Erens Elvianus Koodoh, Erens Elvianus Febriani, Rieke Gani, Arsyad Abdul Hakimul Ikhwan Hantizen Hantizen, Hantizen Heddy Shri Ahimsa Putra, Heddy Shri Hidayat, Asep Dadang Ibrahim Ibrahim Ig. L. Setyawan Purnama Imroatul Farida irawandi, dedi Irwan Nasution Kamaluddin Kamaluddin Kamaludin Yusup , Deni Kamaludin Yusup, Deni Lila Gardenia Lilik Iswanto, Lilik Luh Putu Ratna Sundari Mas'ad, Mas'ad Maya Ayu Riestiyowati Mintasrihardi, Mintasrihardi Muhadjir Darwin Muhammad Hasanuddin, Muhammad Muhammad Saleh Nafiqoh, Nunak Nasim, Muhammad Nisha Dharmayanti Rinarto Nita Tania Hadiyani, Nita Tania Nova Scorviana Novita, Hessy Nur Rosyid Nuryakin, Rahmat Aji Oktaviani, Dian Penataseputro, Tanjung R. Melisa Fitria, R. Melisa Rachman, Adelia Rachmawati, Dhian Satya Ragandhi, Arsad Ridwan, Ahmad Hasan Rustini, Sri Anik Safri Safri Sapto Andriyono Sari, Ninik Ambar Setyantoro, Agung Suryo Sibarani, Bintang Berliana Siswanti, Tutik Siti Gusti Ningrum, Siti Gusti Siti Nur Jannah Snanfi, Ferinandus Leonardo Snanfi, Ferinandus Leonardo Solihin, Dadin Suhardiningsih, A.V Sri Syahidah, Dewi Tutik Siswanti Uni Purwaningsih Vega, Christine Ruly Verdi Wahyu Cahyadi Wardani, Pramadita Tiara Wattiheluw, Muhammad Subhan Yanes Darmawan, Yanes Zuli Laili Isnaini