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Analysis of The Implementation of MSME Tax Calculations Based On The Tax Harmonization Law Number 7 of 2021 In The Bogor Region Dariansyah, Deddy; Meirinaldi, Meirinaldi; Astuty, Pudji
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.371

Abstract

With the enactment of the Law on the Harmonization of Tax Regulations number 7 of 2021, implemented based on the principles of justice, legal certainty, simplicity, efficiency, and national interest, there are several provisions that have an impact on MSME taxpayers, including the imposition of layers of income tax rates (PPH). and changes in non-taxable income, for taxpayers that do not exceed a gross income of Rp. 500,000,000 per year, while taxpayers who exceed gross income of Rp. 500,000,000 to Rp. 4,800,000,000 per year are subject to a 0.5% rate based on PP 23 of 2018 This study discusses the calculation of MSME Taxes with gross income for taxpayers having business in the MSME sector. The method used in this research is qualitative with observations and interviews by analyzing the financial statements of MSMEs and the application of gross Final Income Tax on income from certain business circulations for MSME taxpayers who are food and beverage distributors in 2021, in accordance with Law number 7 of 2021 subject to tariffs Final PPH every month for the efforts of the taxpayer on certain business income
The Contribution of Fisheries Subsector Performance in Increasing Economic Growth in The Eastern Indonesia Region Latuconsina, Said; Susilastuti, Darwati; Meirinaldi, Meirinaldi; Widiyarini, Widiyarini
Return : Study of Management, Economic and Bussines Vol. 2 No. 12 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i12.198

Abstract

This research was conducted to determine the contribution of the performance of the fisheries subsector to economic growth in the Eastern Indonesia Region. Fishing is important for maintaining community identity, social cohesion and individual fishing status, and as the glue that binds communities together. Solutions to challenges in the marine and fisheries sector require a trend of insight and synergy at the regional level, such as IUU fishing, marine waste, fisheries trade barriers that are linked to tariffs. The Pooled Least Square Linear Regression method is used to analyze panel data using a quantitative approach. The sample data used is provincial data in WPPN RI 714, 715 and 718, which consists of 10 provinces cross-section data, 7 years of time series data. The result is that the performance of the fisheries subsector has a significant and positive influence on economic growth in the Eastern Indonesia Region. The magnitude of the influence of Fisheries Subsector Performance on Economic Growth is very strong and the increase is inelastic. The performance of the fisheries subsector can explain 89.92 percent of changes in economic growth. Measurable fishing is carried out to ensure the sustainability of fish resources is maintained and can provide fishermen's welfare, provide expansion and employment opportunities, increase added value and competitiveness due to fisheries, ensure business certainty, contribute to the world of business, and can increase economic growth.
HR Development Through Capacity Building To Increase Company Productivity Susano, Adhi; Subiantoro, Heru; Meirinaldi, Meirinaldi
Jurnal Indonesia Sosial Sains Vol. 4 No. 06 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i06.838

Abstract

In the era of globalization, human resources (HR) is an important asset for every company to gain competitive advantage. For the organization to continue to exist on a national and international scale, human resource development (PSDM) is a decisive factor in achieving goals and objectives. The research is included in the type of qualitative research, namely research with descriptive methods. This study intends to provide an in-depth description related to the research object, namely the development of human resource capacity (HR). To achieve the company's performance and goals, it is very important to implement an HR capacity-building program on an ongoing basis. Organizational human resource development has a direct impact on talent development, employee resilience, and career development. It also offers companies a new paradigm to develop their human capital. The fundamental components that determine the existence of an organization in a cruel corporate environment include aspects of competence, talent, and resilience. Companies that implement competence must pay attention to management levels and HRM stages. Potential employees who perform well under pressure contribute to organizational consistency and competition. By considering the two strategic options of matching people to roles and matching roles to people, talent-based HRM needs to be contextualized. produce workers who have the knowledge, skills, money, affluence, talents, attitudes, and dispositions necessary to inspire others. It is important to create AQ-based human resources who can deal with any problem, act responsibly, set boundaries for problems, and refuse to give up quickly. With the aspect of resilience, employees can calm their intentions, smother, and catch problems to take advantage for the sake of organizational effectiveness to achieve success and exist in a competitive world.
Digitalization-Based Religious Tourism Village Development Strategy Case Study in Nyatnyono Village, Semarang Regency Meirinaldi, Meirinaldi
Jurnal Indonesia Sosial Sains Vol. 4 No. 08 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i08.864

Abstract

The digital village is a new strategy for urban development and management. Currently, villages rarely utilize online media for information exchange. When people need information, they have to visit the village office to request the necessary information and communicate with village members to convey it. The Digital Village program aims to provide internet access to villages that previously had no internet connectivity at all. Conceptually, a digital village is a program that transforms villages into development areas that empower communities with adequate information technology facilities. In the context of the government, the massive implementation of technology began with Presidential Instruction Number 3 of 2003 regarding the implementation of electronic government. With quality and competitive village development, the quality of information, systems, and services positively influences user satisfaction. User satisfaction and outcomes (organizational objectives) are among the main goals that the government must achieve in providing services to the community. The implementation of e-government in Village Governments can be a key intervention in driving villages towards progress. This research is descriptive research. The approach used is qualitative and conceptual. The data sources used are secondary data. Data analysis is conducted descriptively and qualitatively. Conclusions are drawn using deductive methods, which involve drawing conclusions from general to specific, particularly related to the research topic of Digitalization-Based Religious Tourism Development Strategies in the Village. This study found that Nyatnyono Tourism Village is a religious tourism village that offers pilgrimage tours of nature and traditional cultural heritage located in Semarang Regency. The tourism attractions in Nyatnyono Tourism Village include Wali Bathing Water, river tracking tours, salak fruit garden tours, arts and cultural tours, wali pilgrimage, and more. The accessibility to the tourism village is easy, and the tourism facilities in Nyatnyono Tourism Village are complete, including a mosque, musholla, security posts, public toilets, and even vintage bicycles. The management of Nyatnyono Tourism Village has shifted to using digital media to promote the village. With tourism digitalization, the management provides information about tourist attractions, tour packages, and supporting components through interactive websites and social media platforms to engage with tourists and provide information. In practice, digitalization in Nyatnyono Tourism Village through social media has been highly effective, as visitors can easily access information about the tourism village and directly book their accommodations online with available tour packages. Embracing the concept of "from the community, for the community," the management of digital tourism in Nyatnyono Tourism Village starts with the planning process by creating social media accounts and a website as promotional tools.
Investment Contribution as a Driver of the Fisheries Subsector in Eastern Indonesia Meirinaldi, Meirinaldi; Latuconsina, Said; Susilastuti, Darwati; Widiyarini, Widiyarini
Jurnal Indonesia Sosial Sains Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i1.945

Abstract

The potential of the fisheries sector in Eastern Indonesia is very large. Investment as a driving force for the fisheries subsector is not only needed for infrastructure, but the fish processing industry sector also requires very large investment. Even though foreign investment is helping to drive this sector, the amount is still not optimal, the main reason is that licensing is long and complicated. Limited investment gives rise to illegal fishing and overfishing which cannot be avoided even though prevention is always carried out in various ways. This research uses a panel data linear regression method to determine the magnitude of the contribution of investment as a driver of the fisheries sector. The result is that investment, employment and the fish processing industry sector can jointly influence the growth of the fisheries sector. Investment in infrastructure development must be followed by investment for the needs of the fish processing industry