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PROGRAM IMPLEMENTATION AUTORIZED ECONOMIC OPERATOR (AEO) IN INDONESIA Surono Surono; Benedictus Janrian Purba
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4859

Abstract

The national program of Authorized Economic Operators (AEO) program is a mandate that must be carried out by customs administrations in each country according to the agreement on WCO SAFE Framework of Standards, is adopted in 2005. Indonesia has expressed its commitment to implementing this program since the signing of the letter of intent of WCO SAFE FoS in 2005. The results of research analysis on the implementation of the AEO program in Indonesia show the conclusion that (1) the high interest of economic operator companies to participate in the AEO certification program is due to the potential benefit factor that will be received. Second (2), there are 13 standard conditions and requirements that must be met by AEO companies which are based on the DGCE Regulation number PER-4/BC/2015 breakdown into 51 criteria. This is a challenge that needs to be faced by enthusiasts of the AEO program to avoid administrative failure rates in the certification process. Finally (3), the efforts made by Customs in increasing the number of AEO certified companies, among others, by active socialization to economic operator companies and also Customs vertical units in the regions, carrying out Focus Group Discussions, and the most strategically developing a coaching clinic program as a form of assistance to economic operator companies who are interested in participating in the AEO program. Keywords: Authorized Economic Operator, AEO, WCO SAFE Framework of Standards
ANALYSIS OF THE IMPLEMENTATION OF EMKM FINANCIAL ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL REPORTS ON MSMEs, MICRO, SMALL AND MEDIUM ENTITIES (CASE STUDY OF STRAWBERRY DELIGHT IN CIREBON CITY) Kokoh Nopangga; Surono Surono; Endah Nurhawaeny K; Fitriya Sari; Taufik Aziz
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2700

Abstract

Analysis of the Implementation of EMKM Financial Accounting Standards in Preparing Financial Statements for MSMEs (Case Study of Strawberry Delight in Cirebon City). Essay. This study aims : (1) to determine the implementation of MSME financial reporting in accordance with SAK EMKM. (2) This is to determine how to prepare MSME financial reports in the context of Implementing SAK EMKM. (2) To find out the obstacles faced by MSME actors and provide solutions in the context of implementing SAK EMKM. The correct accounting cycle has not been implemented by MSME management. This research is a qualitative research using nterview and documentation data collection techniques. The results of this study indicate that Strawberry Delight has not implemented the preparation of financial statements in accordance with SAK EMKM. Management's ignorance of SAK-EMKM is required in preparing the financial statements of the entities they manage or the businesses they operate. Keywords: Application of SAK EMK; Preparation of Financial Report ; SAK EMKM Standards
PENGARUH KOMPONEN-KOMPONEN SERVICE QUALITY TERHADAP KEPUASAN KONSUMEN PADA CAFÉ ONE ELEVEN CAFFEINE DEALER GROBOGAN Vania Thahirah; Surono Surono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.936 KB) | DOI: 10.34308/eqien.v11i1.807

Abstract

Increasing consumer satisfaction with purchases is the ultimate goal of endeavor in the culinary business. This study aims to identify whether a tangibility, reliability, responsiveness, anssurance, and empathy can affect the level of consumer satisfaction at Café One Elevent Dealer Grobogan. The authors took a sample of 140 respondents of quantative and descriptive methods, which described the relationships between the phenomena studied systematically, factually and accurately. In data processing and analysis, the author uses the Partial Least Square (PLS) analysis method using the SmartPLS 3 application. The results in this study that partially all variables of tangibility, reliability, responsiveness, anssurance, and empathy have a positive effect and significance on customer satisfaction of Café One Eleven Caffeine Dealer, with a fit model fit of 77%. The results in choosing the contribution of efficiency of this study there are factors or methods to the culinary business unit to increase consumer satisfaction of the culinary business.
PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, DAN PROMOSI TERHADAP KEPUASAN PELANGGAN DI THE LANGHAM HOTEL JAKARTA Nadya Fara Dilla; Surono Surono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.986 KB) | DOI: 10.34308/eqien.v11i1.808

Abstract

This research was conducted aiming to see the effect of product quality, service quality, and promotion on customer satisfaction at The Langham Hotel Jakarta. The population of this research are customers of The Langham Hotel Jakarta who have had a stay experience totaling 100 customers. The sampling technique used was purposive sampling and the number of samples was calculated using the Slovin formula. The study was conducted on 100 respondents using the Partial Least Square (PLS) analysis method with the SmartPLS 3 application. This research was conducted using quantitative and descriptive methods, describing the relationship between phenomena studied in a systematic, factual and accurate manner. positively but not significantly on customer satisfaction while for other variables namely service quality and promotion a positive and significant effect on customer satisfaction at The Langham Hotel Jakarta.
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA CHEESE CHICKEN PALEM Intan Dewi Febriani; Surono Surono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.094 KB) | DOI: 10.34308/eqien.v11i1.809

Abstract

This study aims to identify the effect of product quality, price perception, and service quality to improve purchasing decisions on Cheese Chicken Taman Palem. The author took a sample of 130 respondents using the Partial Least Square (PLS) analysis method using the SmartPLS 3 application. This research was conducted using quantitative and descriptive methods, describing the relationship between phenomena studied systematically, factually and accurately. The population in this study are consumers who have visited and purchased Cheese Chicken Palem products in the last 3 months, respondents are domiciled in Jakarta. Based on the results of the study, it is known that all product quality variables, price perceptions and service quality have a significant effect on purchasing decisions on Cheese Chicken Palem as a whole, with a 70% compatibility research model (Model Fit). The results of this study contribute to efficiency in choosing factors or methods of this business unit to improve consumer purchasing decisions in the culinary business.
Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor Surono Surono; Nur Hidayat
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.094 KB) | DOI: 10.35838/jrap.2014.001.02.11

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ABSTRACT This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak. JEL Classification: H26
APLIKASI SISTEM INFORMASI GEOGRAFIS DALAM MEMPREDIKSI EROSI DENGAN METODE USLE DI SUB DAS DUMOGA Surono Surono; Jailani Husain; Yani E.B. Kamagi; Jeane Lengkong
COCOS Vol. 3 No. 5 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35791/cocos.v3i5.2372

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AbstractThe objective this study was to predict erosion rate and erosion hazard level in DumogaSub-watershed. The study is expected to provide spatial information on erosion rateand erosion hazard level in Dumoga Sub-watershed, particularly for spatial planning as wellas soil and water conservation. Erosion was predicted employing USLE while spatial analysiswas conducted using Geographic Information Systems (ArcView 3.3). Rainfall data were collectedfrom three weather stations, erodibility values obtained by analyzing samples fromthree soil types, slope categories were determined using DEM (Digital Elevation Model), valuesof the landuse and soil conservation were determined by means of satellite image interpretationin and field survey as well. It was found that soil erosion ranged from 0.39 to16.800 tonnes /ha/year. The lowest erosion rate occurred on forest land and ricefield withhacingflatslope. The highest erosion rate was identified on farm land having very steep slope.Erosion hazard level varied from verylow to very severe. It is necessary to perform soil andwater conservation measured on the land experiencing severe to very severe erosion hazardas to reduce soil erosion.Keywords: Erosion, Geographic Information System, Watersheed
Posisi Stratigrafi dan Petrogenesis Intrusi Pendul, Perbukitan Jiwo, Bayat, Kabupaten Klaten, Jawa Tengah Surono Surono; Udi Hartono; Sam Permanadewi
Jurnal Geologi dan Sumberdaya Mineral Vol. 16 No. 5 (2006): Jurnal Sumber Daya Geologi
Publisher : Pusat Survei Geologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33332/jgsm.geologi.v16i5.372

Abstract

The Pendul Intrusion consists of andesite, diabas, diorite, and gabbro; that are widely distributed within the Jiwo Hills, south of Klaten, Central Jawa. K/Ar datings of 4 rock indicate that there are two magmatism episodes; Middle Eocene - Early Oligocene (39,82 - 30,04 Ma) and Middle Miocene (17,22 - 13,85 Ma). Trace element concentrations of the Pendul rocks characterize that the magma was originated from subduction environment as a result of mantle wedge melting. The rocks are characterized by low Nb relative to K and La contents. The rare earth element signatures indicate that the Pendul magmas might have come from defferent parent magmas. The Middle Eocene - Early Oligocene parent magmas posses lower rare earth element concentrations than those of the Middle Miocene ones. Keywords: Bayat, Pendul Intrusion, two magmatism episodes, stratigraphy
Analisis Du Pont Syistem Dalam Mengukur Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Surono Surono; Mohammad Taufik Aziz; Istiqomah Nur Fitriyah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 11, No 1 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v11i1.4225

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AbstrakTujuan dari penelitian ini ialah untuk mengetahui kinerja keuangan perusahaan semen yang terdaftar di BEI periode 2014-2017 yang diukur dengan metode analisis DuPont System. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pemilihan sampel menggunakan Purposive Sampling Method. Hasil penelitian ini menunjukkan perusahaan yang memiliki kinerja keuangan terbaik di tahun 2014 ialah PT. Semen Indonesia (Persero), Tbk dan PT. Indocement Tunggal Prakarsa, Tbk memiliki kinerja keuangan terbaik di tahun 2015-2017, sedangkan perusahaan yang memiliki kinerja keuangan terburuk selama empat tahun periode penelitian ialah PT. Holcim Indonesia (persero), Tbk. Dan berdasarkan pergerakan kurva Trend Analisis, kinerja keuangan perusahaan semen dengan menggunakan metode Dupont System seluruhnya menunjukkan pergerakan yang menurun.Kata kunci : Trend Analisis, DuPont System, Kinerja KeuanganAbstractThe purpose of this study was to determine the financial performance of cement companies listed on the Stock Exchange for the period 2014-2017 as measured by the DuPont System analysis method. The data used in this research is secondary data. The sample selection technique uses Purposive Sampling Method. The results of this study indicate that the company that has the best financial performance in 2014 is PT. Semen Indonesia (Persero), Tbk and PT. Indocement Tunggal Prakarsa, Tbk has the best financial performance in 2015-2017, while companies that have the worst financial performance during the four years of the study period are PT. Holcim Indonesia (Persero), Tbk. And based on Trend Analysis curve movements, the financial performance of cement companies using the Dupont System method all shows a downward movement.Keywords: Trend Analysis, DuPont System, Financial Performance
Innovative Work Behavior and the Impact of Organizational Culture Hajad Priyadi; Surono Surono; Chairul Hakim
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i2.808

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This article aims to examine the influence of entrepreneurial leadership and organizational culture on performance through innovative work behavior. The research sample is 301 people, who are non-managerial employees in the city of Bandung. Data was shared via Google form and processed using structural equation modeling (SEM) with the LISREL program. The results of data processing state that entrepreneurial leadership has a significant and negative effect on innovative work behavior, organizational culture has a significant and positive effect on innovative work behavior, innovative work behavior has a significant and positive effect on performance, entrepreneurial leadership is not significant on performance, organizational culture is not significant on performance