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PELATIHAN EDUKASI PAJAK PENGHASILAN (PPh) BADAN di SMKN 2 MANDAU Lubis, Nurhayani; Hardi, Hardi; Nofrizal, Nofrizal; Maryanti, Sri
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023): Inovasi Sosial dan Penguatan Kapasitas Menuju Pembangunan Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1573

Abstract

The government has implemented various initiatives to increase tax revenues, especially through tax reform. The main objective of this reform is to strengthen state financial autonomy in funding national development by utilizing all the country's potential and capabilities. Income Tax (PPh) is a tax imposed on individuals and companies based on the income they receive or earn in a certain tax year. Corporate income tax is classified as a discretionary tax, meaning that it takes into account the individual circumstances of each taxpayer as an important component in calculating tax payments, resulting in different tax bills for each taxpayer. Every vocational school student specializing in Accounting is required to study taxation and taxation practices. Every vocational school graduate specializing in accounting is required to have core competencies in the field of accounting, as well as complementary competencies, one of which is taxation. Mandau 2 State Vocational High School is one of the Vocational Schools located in Duri, Riau. This school has an accounting department with one class per year. Like other vocational schools, this school is also required to prepare its accounting major graduates to be ready to use and have competence in the field of accounting, one of which is taxation. Preparing for competency exams is an important concern for schools. This service was carried out on November 14 2023. The method used in this service was structured systematically, starting from the preparation stage, namely interviews with the school, the implementation stage, namely carrying out service activities, and the evaluation stage, namely giving questionnaires before and after service to students. This is done to measure the success of service. At this evaluation stage, it can be seen that this service activity is running successfully, seen from the increase in the percentage of questionnaires with the same statement.
ANALISIS PENERAPAN E-REGISTRATION, E-BILLING, E-FILLING DAN E-SPT TERHADAP PEMAHAMAN PERPAJAKAN DALAM KEPATUHAN WAJIB PAJAK BADAN (STUDI KASUS UMKM PEKANBARU KOTA) Yudha, Pratama Elka; Hardi, Hardi; Meilda, Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This aims of the study to analyze the implementation of e-registration, e-filling, ebilling, and e-spt on the understanding of taxation in corporate taxpayer compliance at UMKM Pekanbaru City. The populations in this study were UMKM corporate taxpayers in Pekanbaru City which were active and registered at the Department of Industry and Trade of Riau Province, so that the sample obtained 48 corporate taxpayers with total sampling technique. Data were analyzed using path analysis by SmartPLS version 3.2.8 software. The results of the study concluded that e-billing, e-filling, e-spt, and tax understanding had a significant positive effect on taxpayer compliance. Meanwhile, eregistration has no effect on Taxpayer Compliance. In addition, from the path analysis, it is known that e-billing, e-filling and e-spt, has positive significance effect on Taxpayer Compliance through Tax Understanding. Meanwhile, the e-registration has no significance positive effect on Taxpayer Compliance through Tax Understanding. In additon, based on the results of the R Square analysis, it is known that the effect of eregistration, e-billing, e-filling, and e-spt on the understanding of taxation is 94.0%, including in the strong category, the Q square of understanding taxation is 0.845, which means the the effect of e-registration. , e-billing, e-filling and e-spt predict that understanding of taxation was the strong category. The R square analysis of taxpayer compliance is 0.928, which means that the effect of e-registration, e-billing, e-filling, espt and understanding of taxation on taxpayer compliance is 92.8%, categorized as strong category, Q square understanding of taxation was 0.800 means that the ability of e-registration, e-billing, e-filling, e-spt and understanding of taxation predicts that taxpayer compliance categorized as strong category.Key Words: e-registration, e-billing, e-filling, e-spt, understanding of taxation, taxpayer compliance, UMKM
PENGARUH LIKUIDITAS, SOLVABILITAS DAN AUDIT EFFORT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Reni, Sonia; Hardi, Hardi; Meilda, Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 2 (2023): (Juli - Desember )
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze again about (1) the effect of Liquidity on Audit Report Lag, (2) the effect of Solvability on Audit Report Lag, (3) the effect of Audit Effort on Audit Report lag. The population of this study are mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a total of 47 companies. The sample used in this study were 35 companies with a total data of 105 companies' financial statements in 3 consecutive years. The sampling technique was carried out using a purposive sampling method. The method of data analysis in this study is to use (Statistical Package for the Social Sciences) using SPSS Software version 25.0. The results showed that liquidity has an effect on audit report lag, solvency has an effect on audit report lag, and audit effort has an effect on audit report lag. So, the conclusion of this study is that all hypotheses are accepted. Keywords: Liquidity, Solvability, Audit Effort, Audit Report la
ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA TERHADAP HARGA SAHAM PASCA MERGER Lubis, Nurhayani; Hardi, Hardi; Maryanti, Sri
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.13010

Abstract

Penelitian ini dilakukan pada Bank Syariah Indonesia. BSI adalah bank syariah yang merupakan penggabungan dari 3 bank syariah, yakni Bank Mandiri Syariah, BNI Syariah, dan BRI Syariah. Rasio yang digunakan dalam penelitian ini adalah Return on Asset (ROA), dimana rasio ini digunakan untuk melihat bagaimana kondisi asset perusahaan setelah merge. Rasio kedua yaitu Capital Adequacy Ratio (CAR), dimana rasio ini digunakan untuk mengukur kecukupan modal bank. Rasio yang ketiga adalah Financing to Deposit Ratio (FDR). Dimana FDR merupakan rasio yang mengukur kemampuan bank dalam penyaluran pembiayaan. Dan variable yang terakhir adalah harga saham, apakah seluruh variable independent yang diuji berpengaruh terhadap harga saham. Hasil penelitian menunjukkan bahwa secara Bersama-sama variable independent yang terdiri dari ROA, CAR, dan FDR berpengaruh terhadap harga saham. Untuk uji secara parsial, seluruh variable juga berpengaruh signifikan terhadap harga saham. Kondisi BSi jika dilihat dari setiap rasio adalah sebagai berikut, selama periode penelitian untuk rasio ROA terdapat peningkatan laba tahun berjalan segmen usaha mikro tahun 2021 sebesar Rp843,7 miliar, tumbuh 217,92% dan pada segmen usaha Wholesale pada tahun 2021 mengalami peningkatan sebesar 54,04%. Untuk rasio CAR, pada tahun 2021, rasio kecukupan modal Bank mencapai 22,09%, meningkat 3,85%. Hal ini menunjukkan bahwa BSI memiliki permodalan yang cukup untuk mengantisipasi dan menyerap kerugian yang timbul dari aktivitas bisnis operasional. Untuk rasio FDR, rasio pembiayaan terhadap pendanaan Bank tahun 2021 mencapai 73,39%, mengalami penurunan 1,13%. Risiko likuiditas adalah risiko akibat ketidakmampuan bank untuk memenuhi kewajiban. Seiring dengan perkembangan bisnis bank, risiko likuiditas merupakan salah satu risiko yang menjadi perhatian utama bank. Koefisien determinasi dalam penelitian ini adalah 0,262 atau 26,2% Yang artinya variabel ROA, CAR, FDR hanya memberikan pengaruh sebesar 26,2 persen terhadap harga saham. Sebesar 73,8% ditentukan oleh variabel lain seperti Quick Ratio, Loan to Assets Ratio, Capital to Debt Ratio, Biaya Operasional/Pendapatan Operasional, Gross Profit Margin, Deposit Risk Ratio, Leverage Multiplier Ratio, Operating Ratio, dan rasio-rasio keuangan perbankan lainnya. Juga melalui faktor eksternal perbankan, seperti kebijakan pemerintah, fluktuasi Rupiah terhadap kurs, kondisi ekonomi makro, dan masih banyak lagi.
Faktor Yang Berhubungan dengan Status Gizi Anak Balita di Wilayah Kerja Puskesmas Kassi Kassi Kota Makassar Rosdiana, Rosdiana; Riswan, Riswan; Musaidah, Musaidah; Hardi, Hardi; Siska, Siska
Promotif : Jurnal Kesehatan Masyarakat Vol. 10 No. 1: JUNE 2020
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.476 KB) | DOI: 10.56338/pjkm.v10i1.1114

Abstract

Anak balita merupakan golongan yang paling rawan terhadap masalah gizi. Status gizi anak balita salah satunya dipengaruhi oleh faktor sosial ekonomi, antara lain pendidikan ibu, pendapatan keluarga, frekuensi makan dan pola asuh ibu secara keseluruhan. Penelitian ini bertujuan untuk mempelajari hubungan dengan status gizi anak balita di wilayah kerja puskesmas Kassi Kassi kota Makassar. Jenis penelian yang digunakn dalam penelitian ini adalah Observasional dengan pendekatan cross sectional study. Sampel penelitian ini adalah anak balita dengan tekhnil pengambilan Purposive Sampling dengan jumlah 61 sampel. Hasil penlitian menunjukkan bahwa variabel pendidikan ibu memiliki hubungan yang signifikan dengan status gizi anak balita di wilayah kerja puskesmas Kassi Kassi (p=0,002). Variabel pendapatan memiliki hubungan yang signifikan dengan status gizi anak balita di wilayah kerja puskesmas Kassi Kassi (p=0,020). Variabel pola asuh memliki hubungan yang signifikan dengan status gizi anak balita di wilyah kerja Puskesmas Kassi Kassi (p=0,001).
PKM KOMPETENSI GURU DALAM PEMANFAATAN TEKNOLOGI AI SEBAGAI PENDUKUNG PEMBELAJARAN DI SMKN 1 BANTAENG Susanto, Cucut; Nurdiansah, Nurdiansah; Hardi, Hardi; Marsa, Marsa; Rauf, Abdul
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 3 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i3.125

Abstract

This Community Service Research, funded by the Makassar Dipa University Foundation, is intended as a form of approach offered to overcome the problems that exist at SMKN 1 Bantaeng. The problem that is often faced by SMKN 1 Bantaeng is in the teaching process to students. The ability of teachers to teach using the Gamma App application based on Artificial Intelligence, especially regarding presentations, is currently still not used, especially by teachers at SMKN 1 Bantaeng, due to limited knowledge in managing it to teach students. AI (Artificial Intelligence) based learning media training as a means to transfer subjects by utilizing the Gamma App application. This learning media is an activity to optimize teaching and learning for students at SMKN 1 Bantaeng. With the current acceleration of technological development, if a teacher still uses teaching techniques manually, it will be left behind and boring for a student. Without training activities that are constructive in nature for both personal and group interests, it will result in lagging behind in utilizing animation media as a means for teaching. As a result of the PKM training on AI-based learning media (Gamma App) at SMKN 1 Bantaeng, teachers received material on Introduction to Animation Media, Introduction to Gamma App and other tools. Meanwhile, for practical activities: Making learning materials for each participant according to their lesson, Determining the target students being taught so they can understand the lesson. All the activities trained have gone well and really helped the learning and teaching of SMKN 1 Bantaeng teachers
Examining the Locus of Control, Auditor Experience, Self-Efficacy and Task Complexity for Audit Judgment Sabilillah, Rhalia; Hardi, Hardi; Safitri, Devi
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 1 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.1.32-50

Abstract

This research goals to specify The Influence of Locus of Control, Auditor Experience, Self-efficacy and Task Complexity on Audit judgment (Empirical study at KAP in Pekanbaru and Padang). This research method use quantitative research method. The occupant in this research are auditors in the Pekanbaru and Padang areas. The sample in this study was 39. Data analysis was brought out use classic contention tests and hypothesis examine using the lots of regression method. The difference between this study and the reference journal (Yowanda et al. 2019) is the location of the study, the variables used and the year of the study. Based on the research yields, it shows that The Auditor's Experience, Self-efficacy and Task Complexity have an influence on Audit judgment in the Pekanbaru and Padang areas, while the Locus of Control variable hasn’t clout on Audit judgment in the Pekanbaru and Padang areas.
The Effect of Health Worker Performance and Loyalty On Patient Satisfaction Through Service Quality as An Intervening Variable on BPJS Patients At Tamalate Health Center Makassar City Jayadie, Ahmad; Syamsuddin, Syamsuddin; Hardi, Hardi
Gema Wiralodra Vol. 15 No. 2 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i2.716

Abstract

Puskesmas and BPJS are two health service support facilities that are closely related and cannot be separated in health services in Indonesia. Patient satisfaction is one of the important indicators that must be considered in providing health services. Service quality is an indicator of achieving patient satisfaction, including the role of health workers while planning health services, with the efficiency and effectiveness of health care providers being a key factor in the overall success of these services. Patients receiving BPJS at Tamalate Health Center in Makassar City were the subjects of this investigation, which aimed to identify the relationship between health worker performance and loyalty and patient satisfaction via service quality as a mediating variable. The Tamalate Health Center in Makassar City is the site of this quantitative study that employs a causal survey technique. A questionnaire was used as the tool. Path analysis is then used as the data analysis approach. Service quality for BPJS patients at Makassar City's Tamalate Health Center was shown to be directly impacted by health staff performance and loyalty. At Makassar City's Tamalate Health Center, BPJS patient satisfaction is directly impacted by the loyalty and performance of health workers.  At the Tamalate Health Center in Makassar City, BPJS patients' satisfaction is indirectly affected by the performance of health workers via the level of service they get. For BPJS patients at the Tamalate Health Center in Makassar City, customer loyalty indirectly affects happiness via service quality.
ANALYSIS OF THE RELATIONSHIP OF DIET PATTERNS WITH THE INCIDENT OF HYPERTENSION IN THE COASTAL AREA OF THE WAKATOBI BAJO TRIBE Hardi, Hardi; Tosepu, Ramadhan
Preventif Journal Vol 8, No 2 (2024):
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37887/epj.v8i2.47907

Abstract

ABSTRACT Hypertension is often known as a non-communicable disease that can cause complications such as stroke and heart disease. Communities that have a coastal environment will have an influence on the culture of food processing and consumption patterns of people who tend to only consume seafood). The majority of people have a high-risk lifestyle and experience hypertension. People's lifestyles that have a high risk of developing hypertension are uncontrolled eating patterns, lack of exercise, active smoking and consuming alcoholic drinks as well as low correct knowledge about hypertension and low motivation to carry out health checks at health services or health centers. The aim of the research is to determine the relationship between patterns and the incidence of hypertension in the coastal area of the Bajo Wakatobi tribe. The method used in writing this literature review begins with selecting a topic, then determining keywords for journal searches. Several journal review results show that there is a relationship between pattern analysis and the incidence of hypertension in the coastal area of the Bajo Wakatobi tribe. Some databases include Google Cendikia and Pubmed. The keywords used are 'Diet Pattern, Hypertension, Coastal. Suggestion: based on the research results, there is a need for education from the health service or health service providers to coastal communities about the dangers of hypertension and also education about maintaining a healthy lifestyle to avoid hypertension. keywords : Coastal, Diet, Hypertension
PKM PENGEMBANGAN MEDIA PEMBELAJARAN BERBASIS CHATGPT DI SMKN 6 TAKALAR Hardi, Hardi; Khadafi, Muhammad; Hasryif, Hasryif; Susanto, Cucut; Nurdiansah, Nurdiansah
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 4 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i4.182

Abstract

Community Service Research is intended as a form of approach offered to overcome the problems that exist at SMKN 6 Takalar. The problem that is often faced by teachers at SMKN 6 Takalar is in the process of teaching students. The ability of teachers to search for teaching materials using the GPT Chat (Generative Pre-Trained Transformer) application is currently still not used, especially by teachers at SMAN 6 Barru, due to limited knowledge in managing it to teach students. Training in creating AI (Artificial Intelligence) based teaching materials as a means of transferring subjects using the ChatGPT application. This learning media is an activity to optimize teaching and learning for students at SMKN 6 Takalar. With the current acceleration of technological development, if a teacher still uses teaching techniques manually, it will be left behind and boring for a student. Without training activities that are constructive in nature for both personal and group interests, it will result in lagging behind in utilizing animation media as a means for teaching. From the PKM training on AI-based learning media (ChatGPT) at SMKN 6 Takalar, it can be concluded that providing an Introduction to Learning Media and an Introduction to ChatGPT along with other tools is very effective and successful. Meanwhile, for practical activities: Making learning materials for each participant according to their lesson and determining the target students being taught so they can understand the lesson. All the activities trained have gone well and really helped the learning and teaching of SMKN 6 Takalar teachers
Co-Authors A Admiral A. Fachrin, Suharni Abd. Hamid Abdul Rauf Adinata, Yuni afred suci, afred Agustina, ria Akbar Bahtiar Al, L Azhar Alda, Alda Alfina Baharuddin Alviani, Devi Amir Hasan Amorita, Nessie Illona Anak Agung Gede Sugianthara Andes Safarandes Asmara, Andes Safarandes Andi Djamro, Risnayanti Andreas Andreas Annah Annah, Annah Ardiyanti, Yusi Arifianto, Jhon Tegar Asmarani Harma Asmarani, Asmarani Astachya Ananda Sofyan, Siti Astarina, Ivalaina Astuti, Sri Dweni Aznuriyandi, Aznuriyandi Bahtiar, Akbar Baroh, I Bella, Claudya Chintya Citrawati, A A I A Cucut Susanto, Cucut Damayanti, Desty Devi Safitri Dewi Dewi Dian Lestari, Mei Ika Dini Onasis Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji efrita soviyanti, efrita Eka Putri, Gusmarila Ella Andayanie Erwina Erwina, Erwina Faizal Faizal, Faizal Febriansyah, Erwin Fiddin, Fachroh Firdayanti, Firdayanti Fradila, Intan Furi, Gradini Diandra Gusmarila Eka Putri Hairil Akbar Hairudin, Abdul Haliza, Umi Haq’e, Abdul Hariadi Hariadi Hasryif, Hasryif Hidayah, Hidayah idel waldelmi, idel Imran Imran Indradewa, Rhian Inova Fitri Siregar, Inova Fitri Ishak, Syamsul Ismail Ismail Jayadie, Ahmad Jimin Jimin, Jimin JUMARDI Junita, Ulfi Kamaliah Kamaliah, Kamaliah KHADAFI, MUHAMMAD Khairudin Khairudin Lastri, Lastri Liviawati, Liviawati Luthfiatunnisa, Ranti M Thamrin M. Rasuli M. Yusuf Maghfira, Miftahul Mahendra, Ihza Marsa, Marsa Meilda Wiguna Miftahul Jannah Monaliza, Monaliza Muhammad Asri Muhammad Ikhtiar Muhammad Jabal Nur, Muhammad Jabal Muliadi Munawarah, Fikratul Musaidah Musaidah Musaidah, Musaidah Mutmainnah Latief Naurah, Gita Athira Ningrum, Anggreini Nining Sudiar Nofrizal Nofrizal Nurdiansah, Nurdiansah nurhayani lubis, nurhayani Nurmalena, Nurmalena Oktaviani Rustandi, Annisa Oktavianus Oktavianus Onasis, di Perdana, Satria Prihatini, Titi Prihatini, Titi Puspa Dewi Pusvita, Djulya Eka Pusvitasari, Inda Putri Patricia, Dhea Ananda Putri, Resty Amalia Rahayu Rahayu Ramadhan Tosepu Rasdi Ekosiswoyo Rasyad, Rinayanti Remofa, Yudha Reni, Sonia Rifki Rifki, Rifki Riparta, Fikri Rosdiana Rosdiana Sabilillah, Rhalia Sahara, H Saharuddin, Yusliani Sharfina, Nur Nazhira Siska Siska Sri Maryanti Sujono Sujono, Sujono Supriyanto Supriyanto Surherni Suryani Suryani Sutanto , A Syahdewi, Raja Risma Syamsuddin Syamsuddin Tomy Fitrio Tri Masni Arta Sihaloho Tri Rahayu Trianti, Elin Triyono, Aris Vena, Vena Wardhini, Sisca Angelia Wiguna, Melda Yarlis, Yarlis Yudha, Pratama Elka Yulia Yulia Yuliastuti, Linda Yuliati - Yulzam, Zakiah Fitri Salsabila Yundari, Yundari Yusof Ismail, Yusof Zaharman Zaharman, Zaharman Zalukhu, Niska Devita