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All Journal JDM JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Ekonomi Bisnis Indonesia Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management Jurnal Ilmiah Manajemen Ubhara Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Sosial dan Teknologi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Journal of Governance, Taxation, and Auditing Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Sosial dan Sains Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Student Scientific Creativity Journal International Journal of Integrative Sciences Prosiding Seminar Nasional Manajemen dan Ekonomi Madani: Multidisciplinary Scientific Journal Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Applied Research and Sustainable Sciences (IJARSS) Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi TECHNOVATE Jurnal Greenation Ilmu Akuntansi Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Greenation Pertanian dan Perkebunan Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Jurnal Kendali Akuntansi Greenation Education and Culture Review (GECR)
Rachmat Pramukty
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya
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Literature Review Pengaruh Pemahaman Peraturan Perpajakan Umkm Dan Penurunan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Umkm Irham, Ananta; Pramukty, Rachmat; Eprianto, Idel
Journal of Comprehensive Science Vol. 2 No. 1 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i1.184

Abstract

Artikel Literature Review Pengaruh Pemahaman Peraturan Perpajakan UMKM dan Penurunan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM adalah artikel ilmiah yang bertujuan untuk membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Metode penulisan artikel literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Google Scholar, Mendeley, dan media online akademik lainnya. Hasil artikel literature review ini adalah: 1) pemahaman peraturan perpajakan UMKM berpengaruh terhadap kepatuhan wajib pajak UMKM; 2) penurunan tarif pajak berpengaruh terhadap kepatuhan wajib pajak UMKM.
Pengaruh Penerimaan Pajak Reklame dan Pajak Restoran terhadap Pendapatan Asli Daerah Kota Bekasi Hikam, Muhammad; Pramukty, Rachmat; Yulaeli , Tri
Journal of Comprehensive Science Vol. 2 No. 1 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i1.195

Abstract

Penelitian ini tentang pengaruh penerimaan pajak reklame dan pajak restoran terhadap pendapatan asli daerah kota bekasi.Tujuan Penelitian ini adalah: (1) Apakah Penerimaan Pajak Reklame Berpengaruh terhadap Pendapatan Asli Daerah; (2) Apakah Penerimaan Pajak Restoran Berpengaruh terhadap Pendapatan Asli Daerah; (3) Apakah Penerimaan Pajak Reklame dan Pajak Restoran secara simultan Berpengaruh Terhadap Pendapatan Asli Daerah.Jenis penelitian ini adalah penelitian kuantitatif dengan metode pendekatan deskriptif. Sampel yang digunakan adalah penerimaan Pajak Reklame dan Pajak Restoran dari tahun 2016 sampai 2020 (pertahun). Metode analisis menggunakan analisis regresi linear berganda dengan menggunakan program SPSS. Hasil Penelitian sebagai berikut: (1) Penerimaan Pajak Reklame Berpengaruh Positif dan Signifikan terhadap Pendapatan Asli Daerah; (2) Penerimaan Pajak Restoran Berpengaruh Positif dan Signifikan terhadap Pendapatan Asli Daerah; (3) Penerimaan Pajak Reklame dan Pajak Restoran secara Simultan Berpengaruh Positif dan Signifikan terhadap Pendapatan Asli Daerah.
Pengaruh Penerapan Peraturan Perpajakan dan Pemahaman Penurunan Tarif Pajak terhadap Kepatuhan Wajib Pajak Umkm Irham Wiryawan, Ananta; Pramukty , Rachmat; Eprianto, Idel Eprianto
Journal of Comprehensive Science Vol. 2 No. 1 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i1.196

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan peraturan perpajakan dan pemahaman penurunan tarif pajak terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah wajib pajak UMKM yang terdaftar di KPP Pratama Pondok Gede. Jenis penelitian ini adalah penelitian kuantitatif dengan metode pendekatan asosiatif. Teknik pengambilan data dalam penelitian ini menggunakan penyebaran kuesioner melalui google form dan data yang didapatkan dari KPP Pratama Pondok Gede. Metode pemilihan sampel dalam penelitian ini menggunakan rumus slovin. Sampel yang digunakan sebanyak 170 responden. Metode analisis menggunakan analisis structural equation modeling (SEM) dan Parsial Least Square dengan menggunakan program SmartPLS3. Hasil penelitian menunjukan bahwa: (1) Penerapan peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM, (2) Pemahaman penurunan tarif pajak berpengaruh terhadap kepatuhan wajib pajak UMKM, (3) Secara simultan menunjukan bahwa penerapan peraturan perpajakan dan pemahaman penurunan tarif pajak secara Bersama-sama berpengaruh terhadap kepatuhan wajib pajak UMKM.
Peran Keselamatan dan Kesehatan Kerja ( K3 ) dan Lingkugan Kerja Dalam Meningkatan Produktivitas Kerja Pada PT . DSP Fauzi, Achmad; Pramukty, Rachmat
Jurnal Dinamika Manajemen Vol. 12 No. 1 (2024): Jurnal Dinamika Manajemen
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jdm.v12i1.32056

Abstract

This study aims to analyze the role of safety and health ( K3 ) and the work environment in increasing work productivity at PT . DSP. Informants in this study were production employees totaling 5 people. Data was collected by distributing questionnaires with snowball sampling technique. The data analysis method used descriptive qualitative method. The results of the study showed that the role of occupational safety and health, and the work environment and work productivity had been carried out well, seen from the results of the informants' answers stating the need for K3 supported by good equipment and a good environment. And work safety protocols to support the success of production.
Analysis of Management Behavior on Employee Performance Employee Performance at PT Abcd: Management Pramukty, Rachmat; Nera Marinda Machdar; Adler Manurung; Wastam Wahyu Hidayat
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2228

Abstract

: This research will analyze the relationship between management behavior and employee performance at PT ABCD. This study aims to understand how management behaviors, such as leadership, motivation, and communication, affect employee performance. The purpose in this study is to analyze management behavior on employee performance at PT ABCD. This research uses a qualitative descriptive method with primary data sources through data collection techniques of interviews, observation and documentation. The results in this study indicate that the research conducted an analysis of management behavior at PT Abcd is appropriate or good. Judging from the performance of human resources section, all of which have been systemized and measured clearly and in detail at PT Abcd. clear and detailed at PT Abcd, management behavior analysis in measuring employee performance has a good role in measuring employee performance. measurement of employee performance has a good role in realizing conducive work situation and the implementation of a good and healthy corporate governance system. good and healthy corporate governance system. And is expected to provide useful insight for management of PT ABCD in improving employee performance through improved management behavior. management behavior.
LITERATURE REVIEW PENGARUH GCG, CSR DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Uci Rosalinda, Ursula; Cris Kuntadi; Rachmat Pramukty
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 3 No. 6 (2022): Jurnal Ekonomi Manajemen Sistem Informasi (Juli 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v3i6.1108

Abstract

Artikel Literatur Review Pengaruh GCG, CSR dan Ukuran Perusahaan tehadap Kinerja Keuangan Perushaan adalah artikel imliah yang bertujuan membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Metode penulisan artikel Literature Review ini adalah dengan metode library risearch, yang bersumber dari media online seperti Google Scholar, Mendeley dan media online akademik lainnya. Hasil artikel literature review ini adalah: 1) GCG berpengaruh terhadap Kinerja Keuangan Perushaan 2) CSR berpengaruh terhadap Kinerja Keuangan Perushaan; dan 3) Ukuran Perusahaan berpengaruh terhadap Kinerja Keuangan Perushaan.
Pengaruh Teknologi Informasi, Pengendalian Internal dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi Ninda Sherly Anggraini; Cris Kuntadi; Rachmat Pramukty
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1599

Abstract

In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.
Pengaruh Siklus Konversi Kas, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Cash Holding Bella Nugraheni; Cris Kuntadi; Rachmat Pramukty
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1601

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence cash holding, namely the cash conversion cycle, sales growth and company size, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the cash conversion cycle has an effect on cash holding; 2) sales growth affects cash holdings; and 3) company size has an effect on cash holding.
PENGARUH KUALITAS PELAYANAN, BUDAYA ORGANISASI, KEPUASAN KERJA, DAN DAMPAKNYA TERHADAP KINERJA PEGAWAI PT. MUTIARA MULTI FINANCE TANGERANG Komalasari, Ros; Dirgantara, Febri; Pramukty , Rachmat
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 18 No. 02 (2023): Jurnal Ekonomi Bisnis Indonesia
Publisher : JEBI | Jurnal Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Study aims to determine the effect of service quality, Organizational culture, job statisfaction, and their impact on employee performance PT. Mutiara Multi Finance Tangerang. This Study uses the data deskriptif Then analysis using correlation analysis and multiple linier regression. Based on test result found that the variable quality of service significantly influence employee performance, Great influence on employee performance quality of service for the amount 17,1%. 0,17. Based on t test result found that thevariable of organizational culture has a major influence magnitude 0,124 or 12,4%. Based on the test results of the variable t is known that job statisfaction has a magnitude of 0,202 magnitude of the effect of 2,02%, but the figure does not affect the performance of employees at an error rate of 5%. Result of the study were seen from R2 value of 0,268 or 26,8% indicate that the independent variables consist of quality of service, organizational culture, job statisfaction can contribute a great influence on the performance of employees at 26,8% while the remaining 73,2% explained by other factors not included in the research model. This Study aims to determine the effect of service quality, Organizational culture, job statisfaction, and their impact on employee performance PT. Mutiara Multi Finance Tangerang. This Study uses the data deskriptif Then analysis using correlation analysis and multiple linier regression. Based on test result found that the variable quality of service significantly influence employee performance, Great influence on employee performance quality of service for the amount 17,1%. 0,17. Based on t test result found that thevariable of organizational culture has a major influence magnitude 0,124 or 12,4%. Based on the test results of the variable t is known that job statisfaction has a magnitude of 0,202 magnitude of the effect of 2,02%, but the figure does not affect the performance of employees at an error rate of 5%. Result of the study were seen from R2 value of 0,268 or 26,8% indicate that the independent variables consist of quality of service, organizational culture, job statisfaction can contribute a great influence on the performance of employees at 26,8% while the remaining 73,2% explained by other factors not included in the research model.
KINERJA PEMASARAN JASA DAMPAK TERHADAP LOYALITAS NASABAH Hamzah, Muhammad Ichwan; Trisasmita, Rio; Pramukty , Rachmat; Hasibuan, Febri D; Arnoldy; Donald, Eriklex
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 20 No. 01 (2025): Jurnal Ekonomi Bisnis Indonesia
Publisher : JEBI | Jurnal Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of service marketing performance on loyalty of savers at Bank South Jakarta. The research method used multiple regression and correlation analysis, where the number of samples is determined by using the number of 100 savers. The results showed that the value of correlation (R) of 0.721 which means showing the correlation/strong relationship between People, Process and Physichal Evindenc to Loyalty of the Customer. As for the coefficient of determination seen from the figure on Adjusted R Square of 0.505 it shows that the percentage contribution of independent variables of People, Process, and Physichal Evidence can contribute influence of 50.5% on the dependent variable Customer Loyalty, and the remaining 49.5 % Influenced by other variables not included in this research model.
Co-Authors A'isyah Maratusholeha Achmad Fauzi Achmad, Fauzi Adawiyah, Rofiana Ade Armeita Adharyanto, Alpandi Adi Utama Adler Manurung Afifah Muannis Hanifah Afifah Rohmawati Agustina Yohana Simbolon Agustina, Irene Ahmad Nada Akmal Hidayatullah Al Fachri Nurfath Alif Fito Dermawan Alifia Rizky Zalfa Alvian Nurkhakim Alvina Renitha Chandra Amanda Nurmaulida Amelia, Saphira Ananda Intan Fadhilah Yahya Ananda Pravista Dewi Anggi Kirana Septiani Annisa Septi Rahayu Salsabila Annisa Septi Rahayu Salsabila Annisaa Nurrul Fasya Anyeu Riandini Arfian Arfian Ari Sulistyowati Arigawati, Desy Arini, Dewi Ulfah Arista, Dhea Arnoldy Arumi, Mira Aswanti Setyawati Aulia Rohman Malau Aureta Zhabila Eka Putri Bambang Karsono Bambang Rudiansah Bambang Rudiansyah Bangar Hasioan Sianipar, Panata Bekti Setiadi Bella Nugraheni Bella Nugraheni Belva Yulivio Estiawan Betris Kristin Sosor Ambar Wati Sitorus Bimo Yoeri Pasha Ramadhan Bimo Yoeri Pasya Ramadhan Birkham Pahmi Safaat Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Caroline, Evline Chindy Novayanti Rismauli Cris Kuntadi Cris Kuntadi Cut Zia Auralia Daffa Satrio Wibowo Damayanti, Erika Puspa Damayanti, Fedra Dani Pramesti Setiowati Denisa Ramadhanty Denya Saputri Dessy Ayu Wulandhari Devan Adika Prasetya Dewi Alfa Linda Dewi Puspaningtyas Faeni Dhea Arista Didi Rochyadi Mangkupradja Dina Juniarti Barokah Dina Juniarti Barokah Dirgantara, Febri Diva Nuraulya Diva Nuraulya Donald, Eriklex Dwi Renaldy Putra Enjelina, Widhya Nur Estu Kinasih Evline Caroline Fajar Wira Wardhana Fajar Wira Warhana Fanny Jie Kristin Faroman Syarief Fatikasari, Riska Fauzi Maulana Yusuf Fenny Zyahwa Fifi Nur Alfianti Firiyal Luthfi Syihab Firiyal Luthfi Syihab Fitri Dwi Rachmawati Fitri Nur Kaifa Fitri, Elsa Fitrie Handayani Gatot Efrianto Gustini Sianturi Hadita, Hadita Hamzah, Muhammad Ichwan Hanifah, Afifah Muannis Hapzi Hari Safariningsih, Ratna Tri Harjo, Dwikora Hasibuan, Febri D Heru Irianto Hesti Nur Rahmah Hilary, Rahmatika Fidela Ian Arbatona Idel Eprianto Idel Eprianto Irene Agustina Irham Wiryawan, Ananta Irham, Ananta Isnaeni Aisyah Istianingsih Istianingsih, Istianingsih Jasmine Jati Parasayu Josua Christian Marpaung Josua Panatap Soehaditama Junianti, Emmy Kardinah Indrianna Meutia Kevin Martinus Hia Khairunnisa, Nabilah Rafifah Kiran Maharani Komalasari, Ros Komang Adi Kurniawan Saputra Kristanti, Oktavilia Kristin, Fanny Jie Kukuh Bhagaskara Kuntandi, Cris Lala Intan Nurcahyani Lamria Indah Nainggolan Larasati, Hanum Lathifah Zahra,, Harsa Latipah, Siti Nur Lidia Margaretta Purba Limbong, Tania Elisabeth Lira Panduwaty Manarul Hidayat Manarul Hidayat Mangkupradja, Didi Rochyadi Martinus Hia, Kevin Marunda, Amor Marundha, Amor Meli Andriyani Muhamad Daffa Fairus Muhammad Hikam, Muhammad Muhammad Kamil Hafidzi Muhammad Rivki Adrian Muhammad Rivki Adrian Mulyadi Mulyadi Musdalifah, Hani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Naili, Gifara Ismatun Nanditya Andini Natasya Arifa Salsabila Nella Ameliana Putri Nera Marinda Machdar Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini Nirmala , Kesumah Novia Tatyana Salsabila Nur Alfriani Handayani Nur Laela Fitri Panata Bangar Hasioan Sianipar Primadi Candra Susanto Putri Maharani, Aprilia Putri, Tiara Eka Putri, Vidiyanna Rizal Raafi Catur Wahyudianto Rachma Syah Fitri Isnaini Raden Achmad Harianto Rahmadhani, Sherly Suci Ramadhani Nufitria Ramadhani Nurfitria Raya, Raja Amin Riska Dwi Nurcahyani Riska Fatikasari Rismauli, Chindy Novayanti Rofiana Adawiyah RR. Ella Evrita Hestiandari Saefani Nur Hanifah Safariningsih, Ratna Tri Hari Salsabila Putri Azzahra Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sari, Arfadlah Sari, Rina Harleyna Satrio Waliyudin Azhar Satriyo, Fadhilah Naufal Sekar Intan Octavianingrum Sela Dwi Putri Sembiring, Rinawati Septiani, Anggi Kirana Setiowati, Dani Pramesti Shalihah Dwi Adini Sianipar, Panata Bangar Hasioan Sifa Ulfa Ziah Silmi Kafah Aulia Simbolon, Agustina Yohana Siti Maisa Zahara Siti Rahmawati SRI WULANDARI Srimarta Siburian Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya SUGENG SUROSO, SUGENG Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syahdilla Aulia Rahman Tania Elisabeth Limbong Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Titik Wiyani, Natalia Tri Widyastuti Trisasmita, Rio Tsaqif, Raihan Abdul Tunida Aliyani Uci Rosalinda, Ursula uswatun khasanah Utamy, Dhea Putri Vella Dwi Anggraini Vera Rimbawani Sushanty Vina Hariyati Vyandha Angelisa Handina Wardhani Wastam Wahyu Hidayat Wenny Desty Febrian wibow, eka putri julianti Wibowo, Eka Putri Julianti Wirawan Widjanarko Wulandhari, Dessy Ayu Yudi Nurahim Yulaeli , Tri Yulaeli, Tri Yulia Wijayanti Yulia Wijayanti Yulianah Yulianah Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Yusef Wandy Zahara Tussoleha Rony Zen, Agustian Ziah, Sifa Ulfa