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Pengaruh Kepatuhan Pajak, Kualitas Pelayanan Pajak dan Biaya Sanksi Kepatuhan Pajak terhadap Penerimaan Pajak Kendaraan Bermotor dengan Tax Amnesty sebagai Variabel Moderasi pada UPT Badan Pendapatan Daerah Wilayah Kabupaten Kupang Lulan, Lodianus P.; Manafe, Henny A.; Perseveransa, M. E
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5414

Abstract

This research aims to determine the effect of tax compliance, tax service quality and tax compliance sanction costs on motor vehicle tax revenues with tax amnesty as a moderating variable at the Kupang Regency Regional Revenue Agency UPT. This research involved conducting a quantitative survey. The sample used as the main data source was 100 Kupang Regency taxpayers. Inferential statistical analysis is a type of data analysis method used in this research. The results of this research statistically found that taxpayer compliance does not have a significant influence on motor vehicle tax revenue. However, the quality of tax services and sanction fees have a positive and significant influence on motor vehicle tax revenues in the UPT activities of the Kupang Regency Regional Revenue Agency. Meanwhile, the tax amnesty variable as a moderating variable has an influence on motor vehicle tax revenues, but the tax amnesty variable is unable to moderate the influence of taxpayer compliance and compliance sanctions costs on motor vehicle tax revenues. The tax amnesty variable is only able to moderate the influence of service quality on motor vehicle tax revenues in the UPT activities of the Kupang Regency Regional Revenue Agency
Pengaruh Pengembangan Karir, Kompetensi SDM serta Sistem Informasi SDM terhadap Kinerja Duta BPJS Kesehatan Cabang Kupang dengan Job Readiness sebagai Variabel Mediasi Marunduri, Vicktor Jandry; Manafe, Henny A.; Perseveranda, M. E.; Niha, Simon Sia; Man, Stanis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5431

Abstract

This research aims to determine the influence of career development, HR competency, and HR information systems on the performance of BPJS Health Ambassadors, Kupang Branch. This research uses a quantitative approach with a survey research design. The population and sample in this study, totaling 36 people, were all BPJS Health Ambassadors, Kupang Branch. Data analysis was carried out using Structural Equation Modeling (SEM) and Partial Least Square (PLS). The results of this research show that there is a significant influence between work readiness, HR information systems, career development, and HR competency on worker output. Work readiness is also significantly influenced by HR competency characteristics and career development, but not significantly by HR information systems. BPJS Health Kupang Branch management is expected to be able to inspire employees and ensure they adapt to changes in the workplace, provide training opportunities or technical assistance to improve skills, recognize each task completion, and update them accurately. personnel records.
Pengaruh Partisipasi Anggaran dan Buddget Emphasis Terhadap Budgetary Slack melalui Asimeteri Informasi sebagai Variabel Mediasi pada Dinas Kearsipan dan Perpustakaan Kota Kupang Putra, Dewa Putu Sumardhika; Manafe, Henny A.; Bibiana, Rere Paulina
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4679

Abstract

This study aims to find out whether there is an effect of budget participation, budget emphasis on budgetary slack through information asymmetry as a mediator at the Kupang City Archives and Library Office. The contribution of this research is expected to contribute to science in the field of regional financial management in order to improve performance in the organization in order to improve service quality. This research is quantitative in nature with the population being all employees of the Kupang City Archives and Library Office and the entire population is sampled. The data collection technique used was a questionnaire with a research tool using Smart PLS 3. The results of the study are that there is a negative and significant influence of budget participation on budgetary slack, budget emphasis is not significant on budgetary slack, information asymmetry has a positive and significant effect on budgetary slack, information asymmetry has a positive effect on budgetary slack, budget participation has a significant effect on information asymmetry, budget emphasis has an insignificant effect on information asymmetry, information asymmetry is able to provide The effect of budget participation on budgetary slack and information asymmetry are unable to mediate the effect of budget emphasis on budgetary slack.
Pengaruh Likuiditas, Solvabilitas dan Profitabilitas terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening (Studi pada Perusahaan Sub Sektor Restoran, Hotel dan Pariwisata yang Terdaftar di BEI Periode 2020-2022) Hadu, Charles D. J.; Sonbay, Yolinda Yanti; Manafe, Henny A.
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5432

Abstract

This research aims to determine the significant influence of liquidity on dividend policy, the significant influence of solvency on dividend policy, the significant influence of profitability on dividend policy, the significant influence of liquidity on stock prices, the significant influence of solvency on stock prices, the influence of profitability on stock prices, the influence of dividend policy on share prices, and the ability of dividend policy to mediate the influence of liquidity on share prices, to ascertain whether dividend policy can effectively moderate the impact of profitability on share prices as well as the influence of solvency on share prices listed on the Indonesia Stock Exchange for the 2020–2022 period. This research uses quantitative methodology and associative descriptive research. The findings show that during the 2020-2022 period, dividend policies and share prices in restaurant, hotel and tourism companies listed on the Indonesian Stock Exchange are significantly influenced by liquidity, solvency and profitability. Dividend policy will have a major impact on the share prices of restaurant, hotel and tourism companies listed on the Indonesian Stock Exchange. The impact of liquidity on share prices can be mitigated through dividend policy. Dividend policy is unlikely to mitigate the impact of solvency on share prices. Dividend policy can act as a mediator between the impact of profitability on the share prices of restaurant, hotel and tourism companies listed on the Indonesian Stock Exchange.
Pengaruh Kesadaran Wajib Pajak, Pengatahuan Pajak, Sanksi Pajak, dan Tax Amnesty terhadap Kapatuhan Wajib Pajak Kendaraan Bermotor Roda Empat di Kota Kupang dengan Sosialisasi Pajak sebagai Variabel Moderasi (Studi di SAMSAT Kota Kupang) Ayuni, Ayuni; Manafe, Henny A.; Sonbay, Yolinda Y.; Niha, Simon Sia
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5433

Abstract

This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax sanctions and tax amnesty on tax socialization and motor vehicle taxpayer compliance in Kupang City. This research is included in the quantitative research category. The research results show that taxpayer responses to tax amnesty, tax sanctions, taxpayer awareness, and taxpayer compliance with four-wheeled motorized vehicles are positive. Factors that have a major influence on motor vehicle taxpayer compliance are: tax amnesty, tax knowledge, tax sanctions, and taxpayer awareness. The influence of taxpayer awareness, tax knowledge, and tax sanctions on motor vehicle taxpayer compliance can be mitigated by tax socialization. However, the effect of the tax amnesty on motor vehicle taxpayer compliance cannot be mitigated by tax socialization.
Pengaruh Gaya Kepemimpinan, Kepuasan Kerja dan Komitmen Organisasi terhadap Kinerja Karyawan pada Dealer Honda MPM Motor Kupang Nabuasa, Marchi Rocister; Niha, Simon Sia; Man, Stanis; Manafe, Henny A.; Adrianus, Jou Sewa
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5436

Abstract

This research aims to determine the influence of leadership style, job satisfaction, and organizational commitment simultaneously and partially on employee performance at the MPM Motor Kupang Honda Dealer. The techniques used in collecting data were questionnaires and interviews. The questionnaire used in this research was 36 questions consisting of 10 questions regarding employee performance, 10 questions about leadership style, 8 questions about job satisfaction and 8 questions about organizational commitment. Interviews are used as supporting data in this research, especially regarding employee conditions and comfort. The results of the research reveal that simultaneously and partially there is a significant and positive influence between the variables of leadership style, job satisfaction and organizational commitment on employee performance at the MPM Motor Kupang Honda Dealer.
Analisis Du Pont System dalam Menilai Kinerja Keuangan pada PT Telkom Indonesia (Persero) Tbk, PT Indosat Tbk, PT Xl Axiata Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2017–2021 Keban, Hilaria Rosdiana; Man, Stanis; Seran, Paskalis; Manafe, Henny A.; Bibiana, Rere Paulina
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.4945

Abstract

The purpose of this research is to analyze the assessment of the level of financial performance at PT Telkom Indonesia (Persero) Tbk, using the Du Pont System analysis method for the 2017–2021 period, to analyze the assessment of the level of financial performance at PT Indosat Tbk, using the Du Pont System analysis method for the 2017 period –2021, and to analyze the assessment of the level of financial performance at PT XL Axiata Tbk, using the Du Pont System analysis method for the 2017–2021 period. The type of data used in this research is quantitative data. The research results show that the financial performance of telecommunications companies listed on the Indonesia Stock Exchange as measured by Du Pont System analysis during the research period was still in poor condition. This was caused by sales and profits after tax decreasing. Likewise, total assets turnover decreased, this was caused by a decrease in sales value and total asset value. Return on investment belonging to telecommunications companies listed on the Indonesia Stock Exchange during the 2017-2021 period experienced a decline. This was caused by a decrease in the value of net profit margin and total assets turnover in that period.
Pengaruh Disiplin Pegawai, Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi pada Kantor Kecamatan Maulafa Kota Kupang Peuuma, Maria Katarina Umiti; Perseveranda, M. E.; Manafe, Henny A.; Man, Stanis; Bibiana, Rere Paulina
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5430

Abstract

The aim of this research is to determine the influence of leadership, work environment and job satisfaction variables on employee performance at the Maulafa District Office, and the ability of job satisfaction variables to mediate the influence of work discipline, leadership and work environment on the performance of Maulafa District Office employees. The quantitative approach used in this research, while the sample consisted of 37 employees of the Maulafa District Office. Questionnaires were used to collect data, which was then analyzed using the SmartPLS program and descriptive and inferential statistics. The research results show that work discipline, leadership, and work environment have a significant influence on employee job satisfaction. This also shows a significant influence on employee performance, with job satisfaction mediating the influence of leadership and work environment on employee performance compared to job satisfaction mediating the influence of work discipline on employee performance.
Employee Productivity Determination: In Work Life Balance (WLB), Work From Home (WFH), Information Technology (IT) and Work Flexibility Suryadi, Yohanes; FoEh, John E.H.J; Manafe, Henny
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.2533

Abstract

This article reviews the factors that affect the productivity of employee work, namely: Work-Life Balance (WLB) which is used as a mediating variable, Work From Home (WFH), Information Technology (IT), and Work Flexibility. The study is literature review research. The literature review is a comprehensive summary of previous research on a topic. According to the theory, the appropriate article and its discussion can be seen that some studies support the thought of the research hypothesis of this study while some do not. From the hypothesis determined, there is no research conducted to determine whether WFH, IT, and WLB together can affect work productivity through WLB. Therefore, future research especially quantitative research needs to be conducted to prove the theory.
ANALYSIS OF THE INFLUENCE OF CURREN RATIO, RETURN ON ASSETS, RETURN ON EQUITY, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON STOCK RETURNS OF LQ 45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2021 Wesso, Maria Veronika Dora; Man, Stanis; Manafe, Henny A.
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10416

Abstract

The purpose of this study was to find out: 1) The partial significance of the influence of the curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio variables on stock returns of LQ 45 companies listed on the Indonesia Stock Exchange in 2019-2021. 2) The significance of the simultaneous influence of the curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio variables on stock returns of LQ 45 companies listed on the Indonesia Stock Exchange for 2019-2021. This study uses a quantitative method, the samples used in this study are companies that are members of the LQ 45 index on the Indonesia Stock Exchange in 2019-2021, totaling 25 companies. Data were collected using documentation techniques and analyzed using descriptive and inferential statistics using the SPSS 26 application. The results of the inferential analysis show that simultaneously curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio have a significant effect on stock returns, while partially return on assets and net profit margin have a positive and significant effect on stock returns. current ratio, return on assets and debt to equity ratio have a negative and significant impact on stock returns. The value of R sequare shows that the contribution of curren ratio, return on assets, return on equity, net profit margin, and debt to equity ratio to stock returns is 50.2%, while the rest is influenced by other variables that were not examined in this study.
Co-Authors A. Permatasari, Diah A. Sara, Muslikhan Abraham Manu, Iban Agapitus Hendrikus Kaluge Agnes Fontanella Un Bau Ahmadi Umar, Rikco Alfons Bunga Naen Anggraeny Paridy Anika Amalo, Patrichia Antonius Ndeok, Yohanes Antonius Y.W.Timunen Apryanus Fallo Arifin Arifin Atrisa Mantika, Sonya Awang, Rambu Marshanda Ayub Pariakan, Melki Ayuni Ayuni Ayuni, Ayuni Banusu, Mario Randi Bau Mau, Ignatia B. Beribe, Veren Brigitha Boka, Marthina Ona Bouk, Kornelia Bete Burhan, Mulyono Burin, Stefanie N. B. Burin, Stefanie N.B. C.H Dethan, Selvi Cipriano, Epifania Angelika Damanik, Reinheart Daniel Dami, Welhelmus David Manafe Davidson Juniardy Hadu, Charles Dedi Ariadi, I Putu Dems de Haan, Yandri Dethan, Selvi CH. Djawang, Jofret Umbu Soru Peku Djuang, Gaudensius E. H. J. FoEh, John E.H.J. FoEh, John Effendie, Jessica Medeline EHJ FoEh, John El Wahyuningsih Elis Islani Ruchiyat Elu, Yohana Evelin Maria Kristina Kono Fatima Mau, Ermelinda Fernandez, Hyronimus FoEh, John E.H.J Frem, Marianus Alfan Goretti Aran, Maria Gorety Malut, Maria Gradiana Bili, Maria Gregorius Rubo Wuwur, Yohanes H Kaluge, Agapitus Hadu, Charles D. J. Hamzah Hamzah Hamzah Harahap, Subur Hayati Rosna, Ros Hedwigh Hendrikus Temai Lejap Helena Da Conceicao Ximenes Helmon, Kristoforus Eugenius Crisen Henderika Medah, Mardiana Hendrikus Kaluge, Agapitus Here, Kaleb Julio Rona Hervita Nenobais, Audrey Ikramina Larasati Hazrati Havidz Irianto, Eugenius D. A. Islani Ruchiyat, Elis Jafrisma, Apolonia Jandry Marunduri, Vicktor Jermias Meda Jodjana, Kevin John E.H.J. FoEh John E.H.J. Foeh Jolanda Lisdawati Ndolu Jou Sewa Adrianus Kahi Dima Watupelit, Rambu Kaluge, Agapitus Kaluge, Agapitus H Katarina Elsa Jemadu Katarina Umiti Peuuma, Maria Keban, Hilaria Rosdiana Kefi, Desi Natalia Kitmoen, Adrianus Kletus Erom Kones, Thomas Koy, Karina Ristanti S. Kusumaningrum, Yohana Gerardiana Ika Laetitia Boliina Kromen, Maria Lani, Oshin Y. Limbu, Damita Lisdawati Ndolu, Jolanda Lolu, Margareta Lulan, Lodianus P. M. E. Perseveranda M.E. Perseveranda Manafe, Maria Melania Manuain, Erna Maria Angela Laba Naen Maria Bernadethe Mawarni Gelu Wutun Maria Florentina Lelu Daton Maria Helena Karmadina Maria Veronika Dora Wesso Maruli, Elia Marunduri, Vicktor Jandry Mau, Ignatia T. Bau Mau, Ignatia Thomasita Bau Mau, Januaria Benga Medeline Effendie, Jessica Minggu Mere, Dominikus Monika Sinlae, Lisjatim Nabuasa, Marchi Rocister Nale, Marsalina Nale, Marselina Natu, Cecilia Noviaty Navo, Andreas Hariyano Niha, Simon S Niha, Simon S. Niha, Simon Siha Obe, Regina Ola Klobor, Nikodemus P. Leo Soro, Crispim Paaskalis Seran Parada Monita Napitupulu Patrichia Anika Amalo Penana Lamawuran, Wilem Wadan Penu, Elfrida Cindi Perseveranda, M. E. Perseveranda, M.E, Perseveranda, M.E. Perseveransa, M. E Peuuma, Maria Katarina Umiti Philipus Tule Pramanasari, Indra Pratama, Maria Nindri Saputri Putra Arismunandar Edon Putra, Dewa Putu Sumardhika Putu S. Putra, Dewa R. Kanaf, Yohanes Rais, Mohamad Rekong, Karolina Rere Pauliana Bibiana Rere Paulina Bibiana Riwu, Elda E. J. Ros Hayati Rosna Rosaline Koli, Feby Rosdiana Keban, Hilaria Ruminah Ruminah Ruminah, Ruminah S. Sare, Martinus Samuel I. Leton Sapu, Godefridus R. Selfiana Goetha Seran, Paskalis Sewa Adrianus, Jou Siba Wadan, Agatha Simon Sia Niha Soedarmadji, Herly Sofronius Lamabelawa Sonbay, Yolinda Y. Stanis Man Suenita Molle, Sarah Taga Doko, Ramedes Talok, Damianus Tarigan, Rosmeri Br Thomas Ola Langoday Tule, Philipus Tyahya Whisnu Hendratni Ukkas, Ratnadilla Vanny Viola Tampy Vincent Gaspersz Warsiyem, Warsiyem Wesso, Maria Veronika Dora Widiyawati Harum, Krisensia Wilem Wadan Penana Lamawuran Wongsono, Briand Christofer Wutun, Maria B. M. G. Wutun, Maria B.M.G. Yanti Sonbay, Yolinda Yasinto, Yulius Yohana Elu Yohanes B.W. Thalibana Yohanes Suryadi Yohanes Suryadi, Yohanes Yolinda Yanti Sonbay Yunatan, Rikardus Outniel