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ANALISIS KONTRIBUSI PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BOJONEGORO TAHUN 2017-2018 Nurul Mazidah; Ika Pratiwi; Lailil Muf'idaf
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 12 No 2 (2019): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Restaurant Tax is one of the taxes that contributes to increasing Local Revenue, and also as regional income that can be freely used to administer local government and development. The purpose of this study was to determine the magnitude of the contribution of Restaurant Taxes to the Bojonegoro Regency's Original Revenue in 2017-2018 and the effectiveness of the realization of Restaurant Tax revenue towards the Regional Budget Revenue in Bojonegoro Regency in 2017-2018. In this study using descriptive analysis method. The results of the research conducted revealed that the effectiveness of restaurant tax collection in 2017-2018 was very effective, with an average level of effectiveness of 1.29%. The percentage contribution in 2017 was 1.32% and in 2018 it was 1.60% with an average contribution of 1.46%. The contribution of restaurant tax can be categorized as good so it must be maintained and it will be even better if it is further improved so that the contribution of restaurant tax to the PAD is greater.

ANALISIS PERHITUNGAN PPH 21 ATAS PENGHASILAN DOKTER SPESIALIS DI RUMAH SAKIT MUHAMMADIYAH KALITIDU, BOJONEGORO Nurul Mazidah; Dina Alafi Hidayatin; Susy Annisa
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to analyze the calculation of PPh 21 on the income of specialist doctors conducted by Muhammadiyah Hospital Kalitidu Bojonegoro, whether it is in accordance with the applicable tax regulations. The study was conducted on six specialist doctors who have the income of more than one employer. The method used is descriptive qualitative. This analysis was conducted by comparing the calculation according to the method adopted earlier by Muhammadiyah Hospital Kalitidu Bojonegoro with the method in accordance with The Regulation of the Director General of Tax No. PER-16/PJ/2016. The results showed that the calculation of PPh 21 specialist doctors who had been carried out by Muhammadiyah Kalitidu Bojonegoro Hospital was not in accordance with the applicable regulations in Indonesia, so the hospital was required to make adjustments to the approximately / more paid PPh 21 that had been collected.

Ethnomethodology Approach in Investment Decision Making in Islamic Capital Market: An Interaction and Social Practice of Market Participants Muhammad Syahrul Hidayat; Supriyanto; Nurul Mazidah
Majapahit Journal of Islamic Finance and Management Vol. 3 No. 2 (2023): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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This study aims to investigate and analyze social interactions and social practices underlying investment decision-making in the Islamic capital market. The research focus includes an understanding of how Islamic values are reflected in the interaction of market participants, the communication practices used, and the impact of social context on investment decision-making. This research uses qualitative methods with an ethnomethodological approach through participatory observation, in-depth interviews, and document analysis. Researchers are involved in the daily activities of market participants, whether on the stock exchange, Islamic finance seminars, or investment forums. In-depth interviews were conducted with investors, brokers, and Islamic finance experts to gain a more in-depth perspective. The document analysis includes a study of Islamic finance literature, fatwas, and related documents. The results showed that social interaction and social practices of market participants have a significant role in making investment decisions in the Islamic capital market. Communication practices based on Islamic values play a key role in the decision-making process. The social and cultural context also influences investors’ perceptions and preferences towards Islamic financial instruments. These findings provide deep contextual insights into the factors influencing investment decisions in Islamic capital markets, which can be the foundation for the development of Islamic ethics-based investment strategies.

Ethnomethodology Approach in Investment Decision Making in Islamic Capital Market: An Interaction and Social Practice of Market Participants Muhammad Syahrul Hidayat; Supriyanto Supriyanto; Nurul Mazidah
Majapahit Journal of Islamic Finance and Management Vol. 3 No. 2 (2023): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v3i2.42

This study aims to investigate and analyze social interactions and social practices underlying investment decision-making in the Islamic capital market. The research focus includes an understanding of how Islamic values are reflected in the interaction of market participants, the communication practices used, and the impact of social context on investment decision-making. This research uses qualitative methods with an ethnomethodological approach through participatory observation, in-depth interviews, and document analysis. Researchers are involved in the daily activities of market participants, whether on the stock exchange, Islamic finance seminars, or investment forums. In-depth interviews were conducted with investors, brokers, and Islamic finance experts to gain a more in-depth perspective. The document analysis includes a study of Islamic finance literature, fatwas, and related documents. The results showed that social interaction and social practices of market participants have a significant role in making investment decisions in the Islamic capital market. Communication practices based on Islamic values play a key role in the decision-making process. The social and cultural context also influences investors’ perceptions and preferences towards Islamic financial instruments. These findings provide deep contextual insights into the factors influencing investment decisions in Islamic capital markets, which can be the foundation for the development of Islamic ethics-based investment strategies.

Pengaruh Biaya Bahan Baku, Tenaga Kerja Langsung, dan Harga Pokok Produksi Terhadap Penjualan Di UKM BTC (Bojonegoro Team Crative) Sari, Ika Puspita; Mazidah, Nurul; Zahro, Indira Munifatus
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 3 No 2 (2023): Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v3i2.157

Sebelum pandemi Covid-19 merebak, omset per bulan yang dihasilkan dari produksi produkproduk kerajinan tangan dari bisa mencapai 10 hingga 15 juta. Akan tetapi, angka tersebut turun drastis selama masa pandemi berlangsung. Maka dari itu, permasalahan tersebut dirasa penting untuk dikaji secara ilmiah. Tujuan penelitian ini adalah Untuk mengetahui apakah biaya bahan baku, biaya tenaga kerja langsung, harga pokok produksi, dan biaya bahan baku berpengaruh secara parsial maupun simultan terhadap penjualan UKM BTC (Bojonegoro Team Creative) Bojonegoro. Penelitian ini berjenis penelitian kuantitatif dengan pendekatan secara asosiatif kausal. Sampel penelitian ini adalah data pembukuan selama kurung waktu empat tahun mulai tahun 2017 hingga 2020. Teknik analisis yang digunakan adalah teknik analisis linier regresi berganda. Adapun kesimpulan penelitian, antara lain: Terdapat pengaruh secara parsial antara biaya bahan baku, biaya tenaga kerja, harga pokok produksi terhadap penjualan, dan terdapat pengaruh antara biaya bahan baku, tenaga kerja langsung, harga pokok produksi terhadap penjualan UKM BTC (Bojonegoro Team Creative) Bojonegoro.

Ethnomethodology Approach in Investment Decision Making in Islamic Capital Market: An Interaction and Social Practice of Market Participants Hidayat, Muhammad Syahrul; Supriyanto, Supriyanto; Mazidah, Nurul
Majapahit Journal of Islamic Finance and Management Vol. 3 No. 2 (2023): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v3i2.42

This study aims to investigate and analyze social interactions and social practices underlying investment decision-making in the Islamic capital market. The research focus includes an understanding of how Islamic values are reflected in the interaction of market participants, the communication practices used, and the impact of social context on investment decision-making. This research uses qualitative methods with an ethnomethodological approach through participatory observation, in-depth interviews, and document analysis. Researchers are involved in the daily activities of market participants, whether on the stock exchange, Islamic finance seminars, or investment forums. In-depth interviews were conducted with investors, brokers, and Islamic finance experts to gain a more in-depth perspective. The document analysis includes a study of Islamic finance literature, fatwas, and related documents. The results showed that social interaction and social practices of market participants have a significant role in making investment decisions in the Islamic capital market. Communication practices based on Islamic values play a key role in the decision-making process. The social and cultural context also influences investors’ perceptions and preferences towards Islamic financial instruments. These findings provide deep contextual insights into the factors influencing investment decisions in Islamic capital markets, which can be the foundation for the development of Islamic ethics-based investment strategies.

The Influence of Marketing Costs and Production Costs on Net Profit of Food and Beverage Subsector Manufacturing Companies Listed on The Indonesian Stock Exchange 2020-2023 Irmawati, Irmawati; Mazidah, Nurul; Hidayatin, Dina Alafi
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27715

Net profit is one of the leading indicators in investment decision-making. Companies that have a high net profit value are believed to provide prosperity for investors. A company's net profit is obtained from revenue minus costs. The most significant cost components in the food and beverage sector industry profit and loss report are marketing costs and production costs. Thus, these two costs need to be managed well in order to support maximum net profit. This research aims to find out how marketing costs and production costs influence increasing profits in Food and beverage subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. This research used 64 data samples. The results of this research analysis state that marketing costs can have a positive influence on the company's net profit. Likewise, production costs have been proven to have a positive influence on the company's net profit. It is hoped that the results of this research can provide consideration for decision-makers, such as managers and investors, that marketing costs and production costs that can be managed well can contribute to increasing the company's net profit

Human Capital In BPRS For Organizational Efficiency And Employee Productivity Muhammad Syahrul Hidayat; Nurul Mazidah; Didik Supardana Setia Aksana; Nurhayati
Proceedings of Femfest International Conference on Economics, Management, and Business Vol. 2 No. 2 (2024): Special Issue, The Proceeding of International Conference on Islamic Human Reso
Publisher : Universitas Darussalam Gontor

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This study aims to examine and analyze the role of human capital in improving organizational efficiency and employee productivity in Islamic People's Economic Banks (BPRS) in Indonesia. This research was conducted on 350 BPRS employees in East Java Province using purposive sampling technique. While data collection was done through questionnaires. The research was conducted because in 2024 out of 174 BPRS in Indonesia, only 7 BPRS have core capital exceeding Rp 50 billion. This limitation hampers the ability to provide adequate supporting infrastructure and high-quality human resources, especially in a market segment that demands the presence of high-quality human capital. Meanwhile, BPRS are still perceived as inferior to general banks by the public. Thus, this study provides strategic recommendations for BPRS management in improving organizational efficiency and employee productivity through human capital development. The results showed that human capital (HC) has a significant positive influence on improving employee roductivity (EP) with a coefficient value of β = 0.406 (p < 0.05) and organization efficiency (OE) with a coefficient value of β = 0.416 (p < 0.05). In addition, a healthy organization also has a significant positive effect on improving employee productivity (EP) with a coefficient value of β = 0.262 (p < 0.05). Overall, a healthy organization mediates the relationship between human capital and employee performance with an axb indirect effect value of 0.109 (p < 0.05).

PENERAPAN MATEMATIKA DALAM ILMU EKONOMI FUNGSI PERMINTAAN DAN PENAWARAN Hoirunnisa, Adinda; Mappi, Dinda Refani; Firmansyah, Muhammad Rafi; Innalexsyah, Nakeisha Annora; Mazidah, Nurul; Akbar, Reza Maulana
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i2.1344

Economic mathematics is an approach or method of solving economic problems using mathematical symbols and mathematical logic. Economists also often use mathematics in solving economic problems, one of which is function material. Therefore, this study aims to examine the application of mathematics in economics: demand and supply functions as support and reference in learning activities. The method used in the research uses the literature study method. The results showed that the main factors that affect demand include the price of goods, consumer income, prices of other goods, expectations of future prices, consumer tastes, and advertising spending. The law of demand states that if the price of goods rises, demand tends to fall, and vice versa. Supply refers to the relationship between the price of a good and the quantity of the good that producers offer. The main factors that affect supply include the price of the product, the level of technology, the price of production factors, the price of other related goods, and the producer's expectations of future prices.

Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Pengelolaan Keuangan Daerah, dan Pengendalian Internal terhadap Kualitas Laporan Keuangan Badan Layanan Umum Daerah (BLUD) pada Puskesmas Kabupaten Blora Ariyanti, Irma; Mazidah, Nurul; Sari, Ika Puspita
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 1 (2025): Juli 2025
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i1.208

Tujuan penelitian ini untuk mengetahui berapa besar pengaruh kompetensi sumber daya manusia, sistem informasi pengelolaan keuangan daerah dan pengendalian internal terhadap kualitas laporan keuangan Badan Layanan Umum Daerah (BLUD) pada puskesmas Kabupaten Blora. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sampel yang digunakan penelitian ini berjumlah 52 orang pegawai BLUD Puskesmas Dinas Kesehatan Kabupaten Blora dengan kriteria petugas akuntansi dengan status PNS dan non PNS, menggunakan metode penentuan sampel yaitu purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner berupa link google form melalui aplikasi whatsapp group kepada petugas akuntansi BLUD puskesmas di Kabupaten Blora dan diolah menggunakan Data Analysis Microsoft Excel. Analisis data yang dilakukan pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kompetensi sumber daya manusia, sistem informasi pengelolaan keuangan daerah dan pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Badan Layanan Umum Daerah (BLUD) pada puskesmas Kabupaten Blora.

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