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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya) Yulia Setyarini; Susan Susan
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.379 KB) | DOI: 10.52166/j-macc.v3i1.1858

Abstract

Taxes are the main source of state revenue, one of which comes from an individual taxpayer. Taxes have a very important role to sustain development implementation and government spending. This study aims to determine the partial influence of the level of understanding of taxpayers, awareness, and tax sanctions on compliance with income taxpayer article 21 (individual taxpayer at multi level marketing in Surabaya). The research uses primary data by distributing questionnaires to individual taxpayers doing MLM work in Surabaya. The results of this study indicate that the understanding of the regulation does not partially affect taxpayer compliance because it has a significant level> 0.05 this is because the tax regulations are constantly updated resulting in a lack of understanding of taxpayers. For awareness, as well as sanctions taxation partially affect taxpayer compliance because it has a significant level <0.05.
Faktor-Faktor Yang Mempengaruhi Pertumbuhan Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yulia Setyarini; Nadia Novitasari Setiono
Bulletin of Management and Business Vol. 2 No. 2: Oktober 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v2i2.166

Abstract

Obtaining profit is one of the parameters or ways to assess the company’s performance. The company’s profit is expected to increase from year to year so that the company can continue to operate and expand. The profit growth is influenced by several factors, both internal and external factors. Therefore, the purpose of this study is to determine the effect of total assets turnover, sales rate, debt to equity ratio, firm size and company age on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The object of this research is a manufacturing company in the consumer goods industry sector for the 2015-2019 period. The total population in this study were 53 companies, with the process of determining the sample using purposive sampling method, the companies that became the samples were 24 companies. The data analysis technique used in this study is panel data analysis with the Eviews 10 program. The results of this study indicate that Total Asset Turnover company size partially have a negative effect on profit growth, the sales level partially has a positive effect on profit growth. Meanwhile, the Debt to equity ratio and company age partially have no effect on profit growth.
Analisis Kontribusi dan Efektivitas Pendapatan Asli Daerah Kabupaten Manggarai Tahun 2017-2019 Redemptus Ntangis Holymayor; Yulia Setyarini
Bulletin of Management and Business Vol. 3 No. 1: Maret 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v3i1.198

Abstract

The Republic of Indonesia is the largest archipelagic country in the world, which consists of various provinces, cities and regencie. Based on Law Number 12 of 2008 concerning the Second Amendment to Law Number 32 of 2004 concerning Regional Government and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Government, the administration of regional government is carried out by granting the broadest authority. -the breadth, accompanied by the granting of rights and obligations to implement regional autonomy in the unit of the state administration system. Each head of government can manage regional income effectively and efficiently in service and contribution to the community. The aim is to analyze the contribution and effectiveness of the Regional Original Revenue (PAD) of Manggarai Regency in 2017-2019. The results of this study show that in 2017-2019 a very good level of contribution is found in the Manggarai Regency's Original Regional Revenue, namely Other Legitimate Regional Original Income, in 2017 it is 76.02%, in 2018 it is 64.99%, and in 2019 of 69.59%. The very effective level of effectiveness is Other Legitimate Local Revenue, where in 2017 it was 102.23%, in 2018 it was 113.11%, and in 2019 it was 137.57%.
Apakah Intellectual Capital Meningkatkan Profitabilitas? Bukti Empiris dari Berbagai Sektor di Indonesia Rohmat Mahfuddin; Arief Budiman; Muis Murtadho; Yulia Setyarini
Perbanas Journal of Islamic Economics and Business Vol 6 No 2 (2026): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v6i2.404

Abstract

Penelitian ini bertujuan menguji pengaruh intellectual capital (IC) terhadap profitabilitas perusahaan di Indonesia. Menggunakan 2.105 observasi perusahaan-tahun dari perusahaan yang terdaftar di Bursa Efek Indonesia pada 2020–2024, penelitian ini mengukur IC menggunakan Value Added Intellectual Coefficient (VAIC) beserta komponennya. Menggunakan Ordinary Least Squares (OLS) dan mengendalikan efek tahun dan industry, hasil penelitian kami menunjukkan bahwa IC berpengaruh positif terhadap profitabilitas perusahaan. Ketiga komponen IC, yaitu HCE, SCE, dan CEE, juga berkontribusi positif terhadap profitabilitas, dengan SCE sebagai komponen yang dominan. Analisis tambahan mengungkap bahwa pengaruh IC bersifat heterogen dan cenderung lebih kuat pada sektor-sektor yang bergantung pada pengetahuan dan aset tidak berwujud, seperti pada perusahaan yang tergabung dalam Indeks Saham Syariah Indonesia (ISSI), perusahaan berteknologi rendah dan perusahaan berukuran besar. Temuan ini memperluas literatur IC dan Resource-Based View dengan menyediakan bukti empiris lintas sektor dari konteks negara berkembang sekaligus menegaskan pentingnya investasi pada sumber daya manusia, infrastruktur organisasi, dan pengelolaan modal yang efisien sebagai strategi untuk meningkatkan profitabilitas dan mempertahankan keunggulan kompetitif berbasis pengetahuan.
KAJIAN EARLY WARNING SYSTEM UNTUK BANJIR STUDI KASUS DI KENJERAN SURABAYA Yulius Hari; Yonatan Widianto; Lily Puspa Dewi; Fransisca Hanita Rusgowanto; Minny Elisa Yanggah; Yulia Setyarini
E-Jurnal SPIRIT PRO PATRIA Vol 10 No 1: Maret 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat / Narotama University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/spirit.v9i1.2348

Abstract

Bencana banjir memiliki dampak sistemik yang signifikan pada berbagai aspek kehidupan masyarakat. Oleh karena itu, perlu dilakukan upaya-upaya preventif dan mitigasi bencana sebelum terjadinya banjir, serta aksi cepat dan tanggap bencana pascabanjir untuk meminimalkan dampak dan memperbaiki kerugian yang timbul. Surabaya sebagai kota terbesar kedua di Indonesia juga sering mendapatkan dampak banjir sebagai salah satu bencana yang sering terjadi. Penelitian ini mencoba mengkaji Early Warning System untuk bencana banjir khususnya di rumah pompa pada daerah Kenjeran. Pengukuran sistem dibantu dengan sensor jarak ultrasonic dan infrared untuk mendapatkan ketinggian air serta kajian dengan data pada Weather API. Intensitas curah hujan pada 3 tahun ini mengalami peningkatan, meskipun dalam rerata yang masih dapat ditolerir sehingga masih dapat dialihkan dan direkayasa sehingga banjir dapat diminimalisir. Jumlah EWS yang ada di Surabaya, khususnya di daerah Kenjeran sudah sesuai karena telah mencakup 80% dari areal wilayah tersebut dan mampu mereduksi dampak banjir dengan mempercepat penyurutan air. Namun dari data yang dikumpulkan ketinggian air laut meningkat cukup signifikan, khususnya pada saat tertentu dimana air laut pasang dan perubahan iklim serta adanya siklon tropis sehingga banjir rob masih menjadi ancaman dan permasalahan untuk diselesaikan