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All Journal Jurnal Teknik Industri Jurnal Mahasiswa Perpajakan Wacana, Jurnal Sosial dan Humaniora PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Innovation in Business and Economics
Mochammad Al Musadieq
Universitas Brawijaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KUALITAS PELAYANAN FISKUS TERHADAP REINVENTING POLICY DAN KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Madya Bekasi) Harmenita, Risa; Al Musadieq, Mochammad; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The pursuit of an ever-increasing state revenues in every year it must be offset by increased tax compliance . In order to improve taxpayer compliance that impact on state revenue then by this government launched a policy such as the elimination of administrative sanctions set out in Finance Minister Regulation No. 91 / PMK.03 / 2015 on April 30 , 2015 by reinventing term policy. To support the government's policy is to run smoothly , then the quality of care by working unit tax authorities needs to be improved . The object of research is conducted on a registered taxpayer in KPP Madya Bekasi by distributing questionnaires and record documentation. Source of data used comes from the primary data and secondary data with quantitative approach . Analysis of the data used in this research is descriptive analysis and path analysis. Keywords : Quality of Tax Authority Service, Reinventing Policy, Compliance of the Taxpayers ABSTRAK Upaya mengejar penerimaan negara yang selalu meningkat disetiap tahunnya maka harus diimbangi dengan peningkatan kepatuhan wajib pajak. Demi meningkatkan kepatuhan Wajib Pajak yang berdampak pada penerimaan negara maka dengan hal ini pemerintah meluncurkan suatu kebijakan berupa penghapusan sanksi administrasi yang telah diatur dalam Peraturan Menteri Keuangan Nomor 91/PMK.03/2015 pada tanggal 30 April 2015 dengan istilah reinventing policy. Untuk mendukung kebijakan pemerintah tersebut dapat berjalan lancar, maka kualitas pelayanan oleh satuan kerja aparat pajak perlu ditingkatkan. Wajib Pajak Badan yang terdaftar di KPP Madya Bekasi merupakan objek dalam penelitian ini dan dengan menyebarkan kuesioner dan mencatat dokumentasi. Sumber data yang digunakan berasal dari data primer dan data sekunder dengan pendekatan kuantitatif. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis jalur (Path Analysis). Kata kunci : Kualitas Pelayanan Fiskus, Reinventing Policy, Kepatuhan Wajib Pajak
ANALISIS KONTRIBUSI PENDAPATAN BAGI HASIL PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN UNTUK DANA PEMBANGUNAN DAERAH KOTA MALANG PERIODE 2010-2014. Pradana, Fiqih; Al Musadieq, Mochammad; Zahroh ZA, .
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study is motivated by the revenue receipt of (Motor Vehicle Tax) and (Customs of Motor Vehicle) Profit Sharing of Malang City that is increased and decreased over the period 2010-2014 by seeing its contribution to regional development fund. The method used is qualitative method descriptive research,using observation and documentation as the tools of data collection. The conclusion obtained from this study is that the realization of revenue of the Motor Vehicle Tax and Customs of Motor Vehicle Profit Sharing has reached the defined target despite there is unreachable target in certain year. The growth rate of revenue of Motor Vehicle Tax Profit Sharing has increased and decreased, but revenue growth of Customs of Motor Vehicle Profit Sharing experiences a steady increase, the level of local financial dependence of Malang City is rated so hight on revenue of Motor Vehicle Tax and Customs of Motor Vehicel) Profit Sharing. Contribution of revenue of Motor Vehicle Tax and Customs of Motor Vehicle Profit Sharing is so hight for regional development fund of Malang City. Keyword : the revenue of Motor Vehicle Tax and Customs of Motor Vehicle, regional development fund, Contribution   ABSTRAK Penelitian ini dilatar belakangi oleh penerimaan Bagi Hasil sektor Pajak Kendaraan Bermotor serta Bea Balik Nama Kendaraan Bermotor Kota Malang yang mengalami peningkatan dan penurunan selama periode 2010-2014 dengan melihat kontribusinya untuk dana Pembangunan Daerah. Metode penelitian yang dipilih yaitu metode kualitatif deskriptif, sebagai alat pengumpulan datanya menggunakan observasi serta dokumentasi. Kesimpulan yang diperoleh dari penelitian ini bahwa realisasi pendapatan Bagi Hasil Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor telah mencapai target meskipun ada ketidaktercapaian di tahun tertentu. Pertumbuhannya mengalami peningkatan dan penurunan, akan tetapi pendapatannya mengalami peningkatan yang stabil, tingkat ketergantungan keuangan daerah Kota Malang dinilai sangat tinggi. Kontribusi pendapatan Bagi Hasil PKB dan BBNKB dinilai sangat tinggi untuk dana pembangunan daerah Kota Malang. Kata Kunci : Bagi Hasil Pajak, Pembangunan Daerah, Kontribusi
PERANAN FAKTOR INTERNAL DAN EKSTERNAL DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DARI PERTAMBANGAN BATU KAPUR DI KABUPATEN TUBAN Anggraeni, Ayu Wiji; Al Musadieq, Mochammad; Husaini, Achmad
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Tax revenue realization on non metallic and rocks minerals in Tuban always exceeded the set target, but the level achievement of the target still tend up and down. Limestone is a type of excavation that provides the greatest Attainment of Tax on Non Metallic and Rocks Minerals. The success is certainly not free from internal factors and external factors which play a role in it. This study aimed to analyze the internal factors and external factors which play a role in achieving the tax revenue target for Non Metallic and rocks minerals from the mining of limestone in Tuban. This research uses descriptive qualitative research. The data was collected through interviews and documentation. One of the results of this study is the internal factors that play a role in achieving the revenue target of Tax on Non Metallic and Rocks Minerals from the mining of limestone in Tuban, they are the targeting, the implemented policies, the voting system, the quality of service, the action in the collection, and the employee performance. While the external factors that play a role in achieving the target of tax revenue are the income tax compliance, and the taxpayers. Keywords: internal factors, external factors, attainment of target, Tax on Non Metallic and Rocks Minerals. ABSTRAK Realisasi penerimaan Pajak Mineral Bukan Logam dan Batuan di Kabupaten Tuban selalu melampaui target yang telah ditetapkan, tetapi tingkat pencapaian targetnya masih cenderung mengalami kenaikan dan penurunan. Batu kapur merupakan jenis galian yang memberikan penerimaan terbesar pada Pajak Mineral Bukan Logam dan Batuan. Keberhasilan tersebut tentunya tidak lepas dari faktor internal dan faktor eksternal yang berperan di dalamnya. Penelitian ini bertujuan untuk menganalisis faktor internal dan faktor eksternal yang berperan dalam pencapaian target penerimaan Pajak Mineral Bukan Logam dan Batuan dari pertambangan batu kapur di Kabupaten Tuban. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Teknik pengumpulan data dilakukan dengan wawancara dan dokumentasi. Hasil dari penelitian ini yaitu faktor internal yang berperan dalam pencapaian target penerimaan Pajak Mineral Bukan Logam dan Batuan dari pertambangan batu kapur di Kabupaten Tuban yaitu penetapan target, kebijakan-kebijakan yang dilaksanakan, sistem pemungutan, kualitas pelayanan, tindakan penagihan, dan kinerja pegawai. Faktor eksternal yang berperan dalam pencapaian target penerimaan pajak yaitu kepatuhan wajib pajak dan pendapatan wajib pajak. Kata Kunci: faktor internal, faktor eksternal, pencapaian target, Pajak Mineral Bukan Logam dan Batuan.
PENGARUH KEPUASAN KELUARGA TERHADAP INTENSI BERHENTI DARI PEKERJAAN Musadieq, Mochammad Al
Journal of Innovation in Business and Economics Vol 1, No 02 (2010)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.613 KB) | DOI: 10.22219/jibe.v1i02.4801

Abstract

This study aims to test how much influence family satisfaction of the interest to stop the work of the officers of private Fire Disaster Reduction. To get the conclusion of research, which analisisdata method diguanakan in this research is analysis descriptive statistics and inferential statistical analysis (regression analysis). The research analysis toward 107 respondents by using regression analysis resulted that intention to quit is negatively but insignificantly influenced by family satisfaction. This result is inconsistent with the findings of previous study by Lee dan Maurer (1999), Haar (2004), and Joseph (2007).
EKSPATRIAT DAN INDUSTRI LINTAS NEGARA Al Musadieq, Mochammad
Jurnal Teknik Industri Vol 11, No 2 (2010): Agustus
Publisher : Department Industrial Engineering, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.571 KB) | DOI: 10.22219/JTIUMM.Vol11.No2.123-126

Abstract

This research aims to describe demography characteristics and shock culture of expatriate being assigned in Malang and Surabaya. The research analysis toward 30 respondents by using table of frequency distribution resulted that majority of respondents are representative, age between 30 to 40 years old, Japanese, bachelor, male, married, have kids, accompanied by their kids, first overseas assignment, and stay in Indonesia for 1 to 2 years. Moreover the research shows that majority of respondents are able to cope with cultural differences. They do not have shock culture problems.
PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN Trias Waliningsuci; Mochammad Al Musadieq; Djamhur Hamid
Profit: Jurnal Adminsitrasi Bisnis Vol. 11 No. 1 (2017): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.824 KB) | DOI: 10.21776/ub.profit.2017.011.01.1

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The objective is to analyze the influence of organizational culture on employee job satisfaction at PT. Entrepreneur Independent Bank Surabaya, to analyze the influence of leadership style on job satisfaction of employees, to analyze the effect of job satisfaction on employee performance, to analyze the influence of organizational culture on employee performance, to analyze the influence of leadership style on the performance of employees. The type of this research use explanatory research with a quantitative approach. The sample in this research amount to 87 employees and the sample use random sampling. This analysis using path analysis (path analysis) shows that organizational culture variables (X1) has a direct and significant effect on job satisfaction variables (Y1) with a path coefficient of 0.305. Leadership style variable (X2) has a direct and significant effect on job satisfaction (Y1) with a path coefficient of 0.249. Job satisfaction variable (Y1) has a direct and significant effect on employee performance (Y2) with a path coefficient of 0,472. Organizational culture variable (X1) has a direct and significant effect on employee performance (Y2) with a path coefficient of 0,449. Leadership style variable (X2) has a direct and unsignificant on employee performance (Y2) with a path coefficient of 0,138. 
Boosting Employee Engagement in Times of Changing Working Conditions: An Empirical Study Based on A Self-Determination Theory Perspective Siahaan, Ricky Daniel; Musadieq, Mochammad Al; Nurtjahjono, Gunawan Eko
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.849

Abstract

Purpose — This study aims to predict the factors that may boost and even generate voluntary employee engagement in the midst of changing working conditions to improve employee well-being and performance from a self-determination theory perspective. Design/methodology/approach — This study employs partial least squares structural equation modeling as a data analysis method. By judgmental sampling, the study model was analyzed using 150 surveys from cashiers in one of the regional offices of one of the SOEs in the financial services industry in Indonesia. Findings — This empirical study yielded two fundamental findings. First, autotelic personality, authentic leadership, and perceived organizational support significantly affect employee engagement and, in turn, significantly affect employee well-being and employee performance. Second, the results of this study contribute in several aspects, both theoretically and practically, particularly by offering a better understanding of the dynamic process of employee engagement. Theoretically, employee engagement is a form of individually controlled motivated behavior. Practically, to generate voluntary employee engagement, every employee needs to fulfill the three basic psychological needs of competence, autonomy, and relatedness - where the test results suggest that autotelic personality, authentic leadership, and perceived organizational support, respectively, may satisfy these three basic psychological needs. Practical implications — Empirical study findings suggest that perceived organizational support needs to be encouraged, specifically in implementing good human resources practices, if companies are committed to improving employee engagement in times of changing working conditions. Originality/value — This study provides an empirical-based framework that explains how the satisfaction of the three basic psychological needs of competence, autonomy, and relatedness may lead to voluntary employee engagement and, in turn, simultaneously promote employee well-being and employee performance. Keywords — Autotelic Personality, Authentic Leadership, Perceived Organizational Support, Employee Engagement, Employee Well-Being, Employee Performance, Self-Determination Theory. Paper type — Case study
The Influence of Transformational Leadership and Transactional Leadership on Employee Performance with Work Motivation as an Intervening Variable Lishandy, Nabila Putri; Musadieq, Mochammad Al; Hutahayan, Benny
Wacana Journal of Social and Humanity Studies Vol. 26 No. 2 (2023): WACANA, Jurnal Sosial dan Humaniora
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2023.026.02.04

Abstract

Leadership serves as the reason for high work motivation and performance of individuals in their work. A leader's role significantly influences subordinates, determining an organization's progress. This research aims to explain and analyze the influence of transformational and transactional leadership on employee performance, with work motivation as an intervening variable. This study is an explanatory research conducted at pt. Sreeya sewu indonesia tbk-sidoarjo. The population for this research consists of 267 employees, with a sample of 160 employees using proportional stratified random sampling. The analysis method employed in this study is path analysis. This research indicates that transformational and transactional leadership impact performance, and the motivation variable can mediate the relationship between transformational leadership and performance. This research provides practical implications to assist organizations in achieving better effectiveness and efficiency through a more focused leadership approach and empowering employees with solid motivation. Keywords : transformational leadership, transactional leadership, motivation, performance
PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN MELALUI KOMITMEN ORGANISASIONAL (Studi pada karyawan PT. Kusuma Karya Persada yang outsourcing di PT. Sasa Inti Probolinggo) Chandraningtyas, Iva; Al Musadieq, Mochammad; Utami, Hamidah Nayati
Profit: Jurnal Adminsitrasi Bisnis Vol. 6 No. 2 (2012): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kepuasan kerja dan motivasi kerja terhadap komitmen organisasional dan kinerja karyawan . Pengambilan sampel dilakukan dengan metode simple random sampling 98 orang responden  dari populasi yang berjumlah 686 orang karyawan. Dalam penelitian ini menggunakan penelitian eksplanatori, data yang digunakan yaitu data primer dan sekunder, kemudian dilanjutkan dengan analisis Jalur dengan bantuan komputer program AMOS for windows version 18.Hasil analisis menunjukkan bahwa : variabel eksogen kepuasan kerja dan motivasi kerja terdapat pengaruh terhadap variabel endogen kinerja karyawan. Sedangkan  pengaruh tidak langsung melalui komitmen organisasional. Hal ini menunjukkan bahwa variabel komitmen organisasional mampu memediasi variabel kepuasan kerja dan motivasi kerja terhadap kinerja karyawan. Oleh karena itu untuk meningkatkan kinerja masih diperlukan adanya peningkatan motivasi, kepuasan kerja dan komitmen organisasi dengan memberikan stimuli kepada karyawan.   Kata Kunci  : Kepuasan Kerja, Motivasi Kerja, Komitmen Organisasional dan  Kinerja Karyawan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN E COMMERCE OLEH USAHA MIKRO KECIL DAN MENENGAH ( UMKM ) (Survei pada UMKM yang terdaftar di Kamar Dagang dan Industri / Kadin Kota Malang) Rahayu, Rita Anggraini; Kertahadi, Kertahadi; Al Musadieq, Mochammad
Profit: Jurnal Adminsitrasi Bisnis Vol. 6 No. 2 (2012): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

Tujuan yang ingin dicapai dari hasil penelitian ini adalah 1) Untuk menjelaskan dan menganalisis pengaruh Perceived ease of use (kemudahan) / X1  terhadap penggunaan behavior intention to use / Y , 2) Untuk menjelaskan dan menganalisis pengaruh Perceived usefulness (kemanfaatan) / X2 terhadap penggunaan behavior intention to use / Y, 3) Untuk menjelaskan dan menganalisis pengaruh Trust (kepercayaan) / X3  terhadap behavior intention to use / Y, 4) Untuk menjelaskan dan menganalisis pengaruh Cost (biaya) / X4  terhadap behavior intention to use / Y, 5) Untuk menjelaskan dan menganalisis pengaruh Behavior intention to use / Y terhadap e- commerce usage / Z.   Manfaat Penelitian Sumbangan pemikiran bagi pihak UMKM terutama UMKM di Malang Raya sebagai motivasi dan dorongan untuk melakukan perubahan dalam penerimaan e-commerce yang dapat mereka manfaatkan di bidang pemasaran. Kata Kunci : Perceived ease of use (kemudahan) / X1,  , 2) Perceived usefulness (kemanfaatan) / X2,behavior intention to use / Y, 3) , Trust (kepercayaan) / X3 , 4), Cost (biaya) / X4 5) , e-commerce usage / Z, TAM, UMKM
Co-Authors . Zahroh ZA, . Achmad Husaini Ahmad Riadi Anggraeni, Ayu Wiji Arik Prasetya, Arik Bambang Swasto S David Chen Long Shen Djamhur Hamid Edlyn Khurotul Aini Endang Siti Astuti Gunawan Eko Nurtjahjono, Gunawan Eko Hamidah Nayati Utami Harmenita, Risa Hutahayan, Benny Ika Ruhana Ikaningtyas, Maharani Imam Suyadi Iva Chandraningtyas Kertahadi Kertahadi Kuncoro, Toni Candra Lishandy, Nabila Putri Pradana, Fiqih Rita Anggraini Rahayu Siahaan, Ricky Daniel Siti Ragil Handayani Siti Shoimah Trias Waliningsuci Umar Nimran Umi Khabibah Yanda Bara Kusuma Yudha Prakasa