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The effect of dyeing duration and fixative on the final results of textile dyeing using purple sweet potato peel Yunita Fitra Andriana; Mutiara Dewi Puspitawati
Productum: Jurnal Desain Produk (Pengetahuan dan Perancangan Produk) Vol 5, No 2 (2022)
Publisher : Institut Seni Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24821/productum.v5i2.5048

Abstract

The fashion industry is one of the creative sectors that has significantly impacted Indonesia's economic growth. During this pandemic, the Ministry of Industry held a training program to spur the competitiveness and productivity of the textile and textile product (TPT) industry so that they can continue to run their businesses amid the pressure of the Covid-19 pandemic impact. The industries must be more innovative to be competitive in domestic and foreign markets. In this study, purple sweet potato peel was applied as a textile coloring pigment, considering its novelty and innovation value. It is expected to be an innovation in Indonesian creative industry products. So far, in the realm of textiles and fashion, purple sweet potato peel has been used as a natural textile dye, but it is less popular than other natural dyes. In addition, in Indonesia, purple sweet potato is a plant that grows throughout the year, with high quantity production and consumption rates, so that the waste of it can be used as a natural textile dye. To optimize the use of purple sweet potato peel, this study analyzes the effect of indicators on the dyeing process: the dyeing duration and the fixative used
Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak COVID-19 Nurul Aisyah Rachmawati; Rizka Ramayanti; Yunita Fitra Andriana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.008

Abstract

The Role of Tax Incentives in Increasing the Purchasing Power of Society Affected by Covid-19 Purpose: This study examines the effects of article 21 income tax incentives and income levels on the purchasing power of society affected by COVID-19. Method: A quantitative research design has been used in this study. Data were analyzed using the Structural Equation Modeling approach. Results: Tax incentives and income levels positively and significantly impact on the purchasing power of people affected by COVID-19. This study cannot prove the indirect effect of tax incentives on the purchasing power of people affected by COVID-19 through income levels. Novelty: Different from previous research, this study focuses on examining the effect of article 21 income tax incentives on the purchasing power of people affected by COVID-19 which is still limited. Contribution: In addition to income levels, article 21 income tax incentives can affect people's purchasing power, which will eventually have an impact on the national economy.   Peran Insentif Pajak dalam Peningkatan Daya Beli Masyarakat Terdampak Covid-19 Tujuan: Studi ini menguji pengaruh insentif Pajak Penghasilan Pasal 21 dan tingkat penghasilan terhadap daya beli masyarakat yang terdampak COVID-19. Metode: Penelitian ini menggunakan desain penelitian kuantitatif dan data dianalisis dengan pendekatan Structural Equation Modelling. Hasil: Insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Penelitian ini tidak dapat membuktikan pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan. Kebaruan: Berbeda dari penelitian sebelumnya, studi ini terfokus pada pengujian pengaruh insentif PPh 21 DTP terhadap daya beli masyarakat yang terdampak COVID-19 yang masih terbatas. Kontribusi: Selain tingkat penghasilan, insentif PPh 21 DTP dapat memengaruhi daya beli masyarakat, yang hingga akhirnya akan berdampak pula pada perekonomian nasional.