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Pengaruh Persepsi Wajib Pajak Atas Pengetahuan Perpajakan, Super Ego Motives, Pelayanan Aparat Pajak dan Peran Sebagai Wakil Wajib Pajak Terhadap Permintaan Wajib Pajak Orang Pribadi Atas Jasa Konsultan Pajak di Wilayah KPP Mulyorejo Surabaya Hartanto, Bobby; Tjondro, Elisa
Tax & Accounting Review Vol 3, No 2 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Dewasa ini, selain wajib pajak badan, jasa konsultan pajak juga banyak digunakan olehwajib pajak orang pribadi. Jadi, permintaan atas jasa konsultan pajak dari wajib pajak orang pribaditidak lagi dipandang sebelah mata atau diremehkan. Berdasarkan realita tersebut, penelitian inidilakukan dengan tujuan mengetahui pengaruh dari beberapa faktor terhadap permintaan tersebutsehingga konsultan pajak dapat memberikan perhatian lebih pada faktor-faktor yang signifikan yangmempengaruhi permintaan wajib pajak orang pribadi atas jasa konsultan pajak.Dari hasil analisis regresi linier berganda diperoleh kesimpulan bahwa persepsi wajib pajakatas pengetahuan perpajakan, super ego motives, pelayanan aparat pajak, dan peran sebagai wakilwajib pajak secara parsial memiliki pengaruh yang signifikan terhadap permintaan wajib pajakorang pribadi atas jasa konsultan pajak di wilayah KPP Mulyorejo, Surabaya. Selain secara parsial,empat faktor tersebut juga secara simultan mempengaruhi permintaan wajib pajak orang pribadi atasjasa konsultan pajak di wilayah KPP Mulyorejo, Surabaya.
FUN ENGLISH TEACHING IN VISTOS KASIH IKHLAS ORPHANAGE Pondalos, Ezra Christina; Hartanto, Bobby; Julia, Hana; Ernia Saputri, Novi; Lady Pratiwi, Theodesia
Jurnal Sinergitas PKM & CSR Vol. 7 No. 2 (2023): OCTOBER
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v7i2.4634

Abstract

Bahasa Inggris adalah salah satu bahasa yang paling dikenal di dunia. Sebagai salah satu bahasa yang paling banyak digunakan di dunia, orang-orang mulai belajar bahasa Inggris di semua tingkatan. Namun, beberapa orang tidak beruntung dan tidak mendapatkan kesempatan untuk belajar bahasa Inggris secara resmi, itu sebabnya layanan masyarakat ini dilakukan. Dengan tim yang terdiri dari 4 orang, kami melakukan pengabdian masyarakat dengan mengajarkan Bahasa Inggris yang menyenangkan kepada anak-anak dari Panti Asuhan Vistos Kasih Ikhlas. Anak-anak bersenang-senang ketika belajar bahasa Inggris, sementara mereka juga fokus pada subjek. Kami mengajar mereka dengan berbagai metode yang menyenangkan seperti menggunakan permainan, menyanyi, teka-teki, dll. Dengan pengabdian masyaraka
Grammatical Errors in English Study Made by UIB Students Hartanto, Bobby
IALLTEACH (Issues In Applied Linguistics & Language Teaching) Vol. 4 No. 1 (2022): Issues in Applied Linguistics and Language Teaching
Publisher : English Language Education, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/iallteach.v4i1.6326

Abstract

Having and mastering the correct grammar in written even spoken English is considered as one of the major aspects needed in basic communication or delivering each other’s means. Therefore, this research is done in purpose of finding what are the most often grammatical mistakes that happened while communicating in English. But while working on this research, we, as a group, decided to set up a barometer, that the search and observation will only take focus on spoken English grammar, which is considered as nowadays underestimated factor in delivering proper English in daily life. Mostly by non-native speakers. We implement this research to 10 random students in UIB, give out a simple question, then through their answers we analyse the grammatical errors that we'll possibly find. And lastly draw conclusion from what we can get.
Peran pemasaran digital dan modal usaha dalam meningkatkan pendapatan: studi empiris pada UMKM di Desa Bandar Tengah Kecamatan Bandar Khalifah Hadi, Ibnu; Tobing, Yuni Artha Teresia Lumban; Hartanto, Bobby; Mardayanti, Imelda
Journal of Management and Digital Business Vol. 5 No. 2 (2025): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v5i2.1911

Abstract

The development of digital technology and the availability of business capital are two key factors in increasing the income of MSMEs. This research aims to determine the influence of digital marketing and business capital on the income of MSMEs in Bandar Tengah Village, Bandar Khalifah District. The approach used is quantitative, with primary data obtained through the distribution of questionnaires and secondary data derived from relevant literature. The number of respondents was 35 MSME actors using a total sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) version 3.0 method. The research results indicate that digital marketing has a substantial impact on the income of MSMEs. Apart from that, business capital has also been proven to have a significant effect on income. These findings confirm that both digital marketing and individual business capital have an important role in increasing MSME income. Therefore, support in the form of digital training and easy access to capital is essential to encourage sustainable business growth.
Pengaruh Celebrity Endorser Dan Brand Image Terhadap Keputusan Pembelian Produk Focallure Dengan Kepercayaan Sebagai Variabel Intervening: Studi Kasus Masyarakat Jl. Kancil Dusun 1 Sei Rampah Rusmewahni, Rusmewahni; Hartanto, Bobby; Triandani, Mulya; Effendy, Yudi
Management And Business Progress Vol. 4 No. 1 (2025): Management and Business Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/mbp.v4i1.236

Abstract

This research aims to find out how Celebrity Endorser and Brand Image influences Focallure Product Purchasing Decisions with trust as an intervening variable. The influences you want to know are direct and indirect influences. This type of research is quantitative research which describes the location of the variables studied and the influence of one variable on other variables. The population of this study was taken from community of Jl. Kancil village 1 Sei Rampah, specifically women. The sample taken was 92 respondents using the Slovin formula with the Accidental Sampling technique. The data analysis method uses PLS-based SEM, analyzed using outer models, inner models, and hypothesis testing using bootstrapping. The results of this research show that : Celebrity Endorser influences Purchasing Decisions, Brand Image influence Purchasing Decisions, Celebrity Endorser influences trust, Brand Image influences trust, Trust has no effect on Purchasing Decisions, Celebrity Endorser does not have a significant influences on Purchasing Decisionswith trust as an intervening variable, Brand Image does not have a significant influences on Purchasing Decisionswith trust as an intervening variable.
CERDAS  MENGELOLA  KEUANGAN RUMAH TANGGA, STRATEGI INVESTASI AMAN BAGI MASYARAKAT KOTA TEBING TINGGI Sinurat, Mangasi; Siahaan, Rumiris; Purba, Rakhmawati; Hartanto, Bobby; Arneta, Yaumi Arfah Noor; Lumban Tobing, Maria Magdalena; Lubis, Mhd Ridho Akbar; Andika, Andika; Victor, Victor; Cittaro, Michael; Nasution, Umar Hamdan; Nasution, Roni; Ngatemin, Ngatemin; Darmawan, Rahmat
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hfqvd885

Abstract

Pengelolaan keuangan rumah tangga sangatlah penting bagi pelaksanaan operasional sebuah keluarga. Mengelola keuangan memerlukan ketelitian dan kecerdikan. Hal ini harus disesuaikan dengan besarnya income keluarga yang akan digunakan sebagai pengeluaran sehari-hari dan menyisihkan sebagian pendapatan untuk tabungan dan investasi. Permasalahan yang timbul dimana kurangnya literasi keuangan, sehingga banyak ibu rumah tangga tidak memiliki pemahaman yang memadai tentang konsep dasar keuangan, seperti menyusun anggaran, membedakan kebutuhan dan keinginan, bahkan tidak tahu cara menyimpan dan menginvestasikan uang mereka. Pelaksanaan Kuliah Kerja Nyata (KKN) Desa Ceria yang melibatkan Mahasiswa, Dosen dan Mitra. Melakukan sosialisasi ke masyarakat, pemberian literasi keuangan di Kelurahan Bagelen, Pelita dan Pinang Mancung. Tujuan kegiatan untuk memperkuat pemahaman tentang literasi keuangan berinvestasi dengan tema “Cerdas Ekonomi Rumah Tangga, Investasi Aman. Metode sosialisasi yang digunakan dengan pemberian materi (ceramah) dan Tanya jawab. Berdiskusi melalui materi dan tanya jawab seputaran permasalahan yang berkembang selama acara serta pemberian kuiz untuk pemahaman peserta. Hasil kegiatan menunjukkan bahwa peserta memperoleh pengetahuan baru mengenai pengelolaan keuangan keluarga serta menyadari pentingnya literasi keuangan dalam meningkatkan kesejahteraan keluarga
MODEL OF INCREASING MSME COMPETITIVENESS IN TEBING TINGGI CITY IN THE DIGITAL REVOLUTION ERA Gunawan, Didik; Hartanto, Bobby
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.385

Abstract

This study aims to determine the Model of Increasing the Competitiveness of MSMEs in the City of Tebing Tinggi in the Era of the Digital Revolution. The population of this research is MSME customers in Tebing Tinggi City with a sample of 96 respondents. Methods of data analysis using SmartPLS 3.0 with the results: halal labels, Electronic Word of Mouth and Product Quality partially affect the Brand Image of MSME customers in Tebing Tinggi City. Halal label, Electronic Word Of Mouth and Product Quality partially affect Brand Trust for MSME customers in Tebing Tinggi City. Halal label, Electronic Word Of Mouth and Product Quality have no partial effect on purchasing decisions for MSME customers in Tebing Tinggi City. Brand Image and Brand Trust have a partial effect on purchasing decisions for MSME customers in Tebing Tinggi City. Brand Image can mediate the effect of halal label and Electronic Word Of Mouth on Purchase Decision, but not on the influence of Product Quality on Purchase Decision. The same thing happened to Brand Trust.
THE ROLE OF CUSTOMER SATISFACTION IN MEDIATING THE INFLUENCE OF PERCEIVED PRODUCT QUALITY AND BRAND IMAGE ON REPURCHASE DECISIONS AT ROMA TOP TEBING TINGGI Sarwoto; Buaya, Nurhafizah; Hartanto, Bobby; Suci Etri Jayanti. S; Fitrianingsih
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1359

Abstract

The purpose of this research is to know the Influence of Perceived Quality Product And Brand Image On Repruchasing Decisions Through Customer Satisifications As Variabel Intervening At Roma Top Tebing Tinggi. This research was doing at Roma Top’s customer. The research was Descriptive and quantitative methods of data analysis. Sampling techniques used accidental sampling to decide 95 respondents. Data collection uses atechniques questionnaire. Data analysis methods using Structural Equation Model (SEM) based Partial Least Square (PLS 3.0). The result from Smart PLS 3.0 at this research : 1) Perceived Quality Product has a significant influence on Customer Satisfication. 2) Brand Image has a significant influence on Customer Satisfication. 3) Perceived Quality Product does not have significant influence on Repurchasing Decisions. 4) Brand Image has a significant influence on Repurchasing Decisions. 5) Customer Satisfications does not have a significant influence on Repurchasing Decisions. 6) Perceived Quality Product does not have a significant influence on Repurchasing Decisions through Customer Satisfication. 7) Brand Image does not have a significant influence on Repurchasing Decisions through Customer Satisfication
Analisis Atribut Produk Dalam Keputusan Pembelian Di Toko Murni Baru Hartanto, Bobby; Effendi, Hafizah; Damanik, Sri Winda Hardiyanti
Management And Business Progress Vol. 3 No. 1 (2024): Management and Business Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/mbp.v3i1.157

Abstract

This study aims to determine the effect of product attributes on purchasing decisions at Murni Baru Stores. The research method used is a quantitative method using the help of SPSS version 25.00 which was collected from the results of distributing questionnaires via Google Form to 75 respondents. The analytical method used in this study is the instrument test, namely the validity and reliability test. Classic assumption test, namely normality test, multiple linear regression analysis, analysis of the coefficient of determination (R2) and hypothesis testing. The results of SPSS in this study were variables product quality (X1) affecting purchasing decisions (Y), variables design’s product (X2) do not influencing purchasing decisions (Y), variables brand’s product (X3) do not influencing purchasing decisions (Y), Variable product support service influences the purchasing decision (Y), variable price’s product do not influencing purchasing product. The influence of product quality, product design, product brand, product support services and product prices on purchasing decisions at Murni Baru Stores is indicated by a coefficient of determination of 0.860. This shows that 86% of purchasing decisions are influenced by product quality (X1), Product design (X2), product brand (X3), product support services (X4) and product price (X5) and the remaining 14% are influenced by other variables which are not used in this study.
CERDAS  MENGELOLA  KEUANGAN RUMAH TANGGA, STRATEGI INVESTASI AMAN BAGI MASYARAKAT KOTA TEBING TINGGI Sinurat, Mangasi; Siahaan, Rumiris; Purba, Rakhmawati; Hartanto, Bobby; Arneta, Yaumi Arfah Noor; Lumban Tobing, Maria Magdalena; Lubis, Mhd Ridho Akbar; Andika, Andika; Victor, Victor; Cittaro, Michael; Nasution, Umar Hamdan; Nasution, Roni; Ngatemin, Ngatemin; Darmawan, Rahmat
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hfqvd885

Abstract

Household financial management is crucial for a family's operational well-being. Managing finances requires precision and ingenuity. This must be adjusted to the family's income, which will be used for daily expenses and a portion set aside for savings and investment. The problem arises from a lack of financial literacy, resulting in many housewives lacking an adequate understanding of basic financial concepts, such as budgeting, distinguishing between needs and wants, and even not knowing how to save and invest their money. The implementation of the Ceria Village Community Service Program (KKN) involving students, lecturers, and partners. Conducting outreach to the community and providing financial literacy in the villages of Bagelen, Pelita, and Pinang Mancung. The objective of this activity was to strengthen understanding of financial literacy and investment, with the theme "Smart Household Economy, Safe Investment." The outreach method used included lectures and a Q&A session. Discussions, including the material and Q&A sessions, addressed issues emerging during the event, and quizzes were administered to improve participant understanding. The results showed that participants gained new knowledge about family financial management and recognized the importance of financial literacy in improving family well-being.