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All Journal CERMIN PERMANA Jurnal Inovasi Ekonomi Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan ASEAN Journal of Empowering Community PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat Journal of Social Work and Empowerment Journal of Innovative and Creativity Jurnal Pengabdian Masyarakat ISEI Journal of Information System & Business Management (ISBM)
Yuniarti Herwinarni
Universitas Pancasakti Tegal
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PENGARUH PERSEPSI NILAI, PERSEPSI KUALITAS DAN CITRA PERUSAHAAN TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA RUMAH MAKAN ”INDONESIA” DI KOTA TEGAL Herwinarni, Yuniarti; Gunistiyo, M.Si., Drs.
CERMIN No 045 (2009): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.567 KB)

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisispengaruh citra perusahaan, persepsi nilai, dan persepsi kualitas terhadap kepuasankonsumen dan untuk mengetahui dan menganalisis pengaruh persepsi nilai, persepsikualitas, citra perusahaan dan kepuasan konsumen berpengaruh terhadap loyalitaskonsumen.Hasil perhitungan yang dilakukan diketahui bahwa secara parsial variabelcitra perusahaan, persepsi nilai, dan persepsi kualitas mempunyai pengaruh yangpositif dan signifikan terhadap kepuasan konsumen dan terhadap loyalitas konsumen.Diketahui pula bahwa secara bersama-sama variabel citra perusahaan, persepsi nilai,dan persepsi kualitas mempunyai pengaruh yang positif dan signifikan terhadapkepuasan dan loyalitas konsumen.Kata Kunci: Persepsi Nilai, Persepsi Kualitas, Citra Perusahaan, KepuasanKonsumen, Loyalitas Konsumen
HAMBATAN PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN PADA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BREBES Herwinarni, Yuniarti .; ., Sunarto .
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

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Abstract

Pajak Hotel dan Restoran merupakan salah satu jenis pajak daerah tingkat II yang penangananya langsung dikelola oleh pemerintah daerah Kabupaten Brebes. Dasar Hukumnya yaitu Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049 ). Sebagaimana beberapa kali telah mengalami perubahan sesuai dengan keputusan Bupati Brebes, yaitu terakhir diubah menurut Peraturan Daerah Kabupaten Brebes Nomor 8 tahun 2010 Tentang Pajak Daerah Kabupaten Brebes yang mengatur tentang ketentuan umum mengenai subjek pajak, objek pajak dan tarif pajaknya. Bahwa pengenaan tarif untuk Pajak Hotel dan Restoran daerah Kabupaten Brebes adalah sebesar 10% (sepuluh persen) dari jumlah pembayaran yang diterima oleh Hotel dan Restoran,atau 10% dari Dasar Pengenaan Pajak (DPP ) Hotel dan Restoran itu sendiri. Dari hasil observasi yang telah dilakukan, maka dapat ditarik kesimpulan bahwa terdapat beberapa faktor yang menjadi hambatan maupun permasalahan dalam pelaksanaan pemungutan pajak hotel dan restoran. Faktor tersebut adalah faktor internal dan faktor eksternal.
PENGARUH TARIF, KEADILAN, SISTEM PERPAJAKAN, TEKNOLOGI DAN INFORMASI, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK PADA KPP PRATAMA TEGAL Adisty, Andina Putri; Herwinarni, Yuniarti; Ardiansah, Didi
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

This research aims to determine whether there is the influence of tax rates, justice, taxation system, technology and taxation information, and sanctions taxation both simultaneously and partially to the taxpayer's perception of tax evasion ethics.This type of research is correlational. The population used is individual taxpayers and taxpayers registered in the KPP Pratama Kota Tegal. As well as the samples used are individual taxpayers registered in KPP Pratama Kota Tegal 2018 method of sampling by incidental sampling. Source of data used is primary source obtained from spreading of questioner to responder. Data analysis method using classical assumption test, multiple regression analysis, simultaneous test (F test), hypothesis test (t test), and coefficient of determination. The results showed that the tax rate, justice, taxation system, taxation technology and information, and tax sanction have a significant effect simultaneously to the taxpayer's perception about tax evasion ethics, tax rate significantly partially influence the taxpayer's perception about tax evasion ethics, partially significant effect on the taxpayer's perception of tax evasion etiquette, taxation system has a significant effect partially on the taxpayer's perception of tax evasion ethics, technology and information has no significant effect partially on the taxpayer's perception of tax evasion ethics, and tax sanctions have significant effect partially to the taxpayer's perception of tax evasion ethics.  Keywords: Tax rates, Justice, Taxation System, Tax Sanctions, tax evasion ethics.
PENGARUH NORMA SUBJEKTIF, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KABUPATEN PEMALANG Rohmah, Dhalifah Nur; Herwinarni, Yuniarti
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

This study aims to determine the Influence of Subjective Norms, Taxpayer Awareness, Service Quality and Tax Sanctions on Compliance of Motorized Taxpayers on SAMSAT Pemalang District. This study uses primary data obtained from respondents' answers to the questionnaires used in the study. Data analysis method uses Descriptive Statistics, Testing Instrument Research, Classical Assumption Test, Multiple Regression Analysis, Hypothesis Test and Determination Coefficient. Research results show that the F test of subjective norm variables, taxpayer awareness, service quality and tax sanctions affect simultaneously on motor vehicle taxpayer compliance in SAMSAT Pemalang District. Partially, the Subjective Norm variable does not significantly influence the Motor Vehicle Taxpayer Compliance variable, the variable of Taxpayer Awareness has a significant influence on Motor Vehicle Taxpayer Compliance, Service Quality variable has a significant effect on Motor Vehicle Taxpayer Compliance, Tax Sanction variable does not significantly influence Motor Vehicle Taxpayer Compliance.Keywords: Subjective Norms, Taxpayer Awareness, Service Quality Tax Sanctions, Taxpayer Compliance
ANALISIS PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT DALAM PENGURUSAN KARTU TANDA PENDUDUK ELEKTRONIK (KTP-EL) DI KECAMATAN RANDUDONGKAL KABUPATEN PEMALANG Solekhah, Nur; Herwinarni, Yuniarti; Dhani, Bilal Ahmad
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is (1) To analyze the effect of product quality on community satisfaction users of Electronic Identity Cards (KTP-el) (2) To analyze the effect of service quality on community satisfaction users of Electronic Identity Cards (KTP-el). 3) to determine the effect of product quality and service quality together on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. The hypothesis in this study is 1) it is assumed that there is an influence of product quality on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. 2) Allegedly there is an influence of the quality of service on community satisfaction using Electronic Identity Cards (KTP-el) in Randudongkal District, Pemalang Regency. 3) Allegedly there is an influence of product quality and service quality together on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. Data Collection Techniques used in this study were questionnaire, interview, documentation and literature study methods. While the data analysis in this study is rank spearman correlation analysis, multiple correlation analysis and coefficient of determination analysis. The conclusion of this study is 1) There is a strong, positive and significant influence on product quality on community satisfaction. This is evidenced by the results of the Spearman rank correlation analysis of 0.650. The effect of product quality with community satisfaction is positive, meaning that if product quality increases, community satisfaction will increase. Conversely, if product quality decreases, community satisfaction will decrease. From the test of the significance of the Spearman rank correlation obtained a sig value of 0,000 <0,05 which means that there is a significant effect between the quality of service and community satisfaction. 2) There is a strong, positive and significant influence on the quality of service on community satisfaction. This is evidenced by the results of the Spearman rank correlation analysis of 0.621. The influence of service quality with community satisfaction is positive, meaning that if public perceptions about service quality increase, community satisfaction will increase. Conversely, if the public perception of service quality decreases, community satisfaction will decline. From the test of the significance of Spearman rank correlation, the quality of service with community satisfaction obtained a sig value of 0.000 <0.05, which means that there is a significant effect between the quality of service and community satisfaction. 3) There is a strong, positive and significant influence on product quality and service quality together on community satisfaction. This is evidenced by the results of multiple correlation analysis of 0.791. From the test of the significance of multiple correlation obtained sig value 0,000 <0,05 which means that there is a significant effect between the quality of service and community satisfaction.  Keywords: Product Quality, Service Quality and Community Satisfaction
PENGARUH PERSEPSI NILAI, PERSEPSI KUALITAS DAN CITRA PERUSAHAAN TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA RUMAH MAKAN ”INDONESIA” DI KOTA TEGAL Herwinarni, Yuniarti; Gunistiyo, M.Si., Drs.
CERMIN No 045 (2009): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.567 KB)

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisispengaruh citra perusahaan, persepsi nilai, dan persepsi kualitas terhadap kepuasankonsumen dan untuk mengetahui dan menganalisis pengaruh persepsi nilai, persepsikualitas, citra perusahaan dan kepuasan konsumen berpengaruh terhadap loyalitaskonsumen.Hasil perhitungan yang dilakukan diketahui bahwa secara parsial variabelcitra perusahaan, persepsi nilai, dan persepsi kualitas mempunyai pengaruh yangpositif dan signifikan terhadap kepuasan konsumen dan terhadap loyalitas konsumen.Diketahui pula bahwa secara bersama-sama variabel citra perusahaan, persepsi nilai,dan persepsi kualitas mempunyai pengaruh yang positif dan signifikan terhadapkepuasan dan loyalitas konsumen.Kata Kunci: Persepsi Nilai, Persepsi Kualitas, Citra Perusahaan, KepuasanKonsumen, Loyalitas Konsumen
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI TAHUN 2011-2015 Azis, Mohammad Nur; Herwinarni, Yuniarti; Saputri, Rizqo Suci
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is to analyze the effect of leverage, company size and profitability together on earnings management in the textile and garment sector manufacturing companies listed on the Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the Classical Assumption Test, Simple Linear Regression Analysis, Partial Testing (t-Test), Multiple Linear Regression Analysis, Simultaneous Testing (F Test), Determination Coefficient Analysis (R Square). Some conclusions taken in this study are from the results of the calculation of simple leverage regression testing on earnings management using SPSS obtained sig = 0.847> 0.05 so it can be concluded that leverage does not affect earnings management. From the results of simple regression testing company size measurement of earnings management using SPSS obtained sig = 0.016 <0.05 so that it can be concluded that the size of the company influences earnings management. = 0,000 <0,05 so that it can be concluded that profitability has a significant effect on earnings management. From the results of the calculation of multiple regression testing leverage, company size and profitability together on earnings management using SPSS obtained a sig value = 0,000 <0,05 so that it can be concluded that leverage, company size and profitability jointly influence earnings management.Keywords: Leverage, Company Size, Profitability, Profit Management
HAMBATAN PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN PADA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BREBES Herwinarni, Yuniarti .; ., Sunarto .
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.469 KB)

Abstract

Pajak Hotel dan Restoran merupakan salah satu jenis pajak daerah tingkat II yang penangananya langsung dikelola oleh pemerintah daerah Kabupaten Brebes. Dasar Hukumnya yaitu Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran Negara Republik Indonesia Nomor 5049 ). Sebagaimana beberapa kali telah mengalami perubahan sesuai dengan keputusan Bupati Brebes, yaitu terakhir diubah menurut Peraturan Daerah Kabupaten Brebes Nomor 8 tahun 2010 Tentang Pajak Daerah Kabupaten Brebes yang mengatur tentang ketentuan umum mengenai subjek pajak, objek pajak dan tarif pajaknya. Bahwa pengenaan tarif untuk Pajak Hotel dan Restoran daerah Kabupaten Brebes adalah sebesar 10% (sepuluh persen) dari jumlah pembayaran yang diterima oleh Hotel dan Restoran,atau 10% dari Dasar Pengenaan Pajak (DPP ) Hotel dan Restoran itu sendiri. Dari hasil observasi yang telah dilakukan, maka dapat ditarik kesimpulan bahwa terdapat beberapa faktor yang menjadi hambatan maupun permasalahan dalam pelaksanaan pemungutan pajak hotel dan restoran. Faktor tersebut adalah faktor internal dan faktor eksternal.
SOSIALISASI DAN INISIASI BADAN USAHA MILIK DESA (BUMDES) DESA MEJASEM BARAT KECAMATAN KRAMAT KABUPATEN TEGAL agnes dwita susilawati; Budi Susetyo; Yuniarti Herwinarni; Mahben Jalil; Mei Rani Amalia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.275 KB) | DOI: 10.31949/jb.v3i4.3479

Abstract

BUMDes is a form of strengthening village economic institutions and is a tool for utilizing the local economy, whose formation aims to improve the economic welfare of rural communities through the development of economic businesses and local sources of income. Its establishment is in line with Law No. 6 of 2004 concerning Villages and Permendes PDTT RI No. 4 of 2015. The purpose of this service activity is to find out the process of forming a good and professional West Mejasem Village BUMDes in accordance with its purpose. In this method of devotion there are 3 (three) stages; The first stage, socialization and initiation about the process of forming BUMDes, the second stage, participants get material "BUMDes", the third stage, participants get material on "The Meaning and Philosophy of BUMDes and Building the Profile and Character of Resilient Entrepreneurs". This counseling and role was held on Friday and Saturday, November 21, 2021, the opening of which was carried out by the Head of West Mejasem Village, Kramat District, Tegal Regency, which was attended by representatives from the District, Chairman of BKD, head of RW in the West Mejasem Village environment, Waste Management, and Karang Taruna. The implementation of the BUMDes SPIRIT Management Training program describes the strengthening of administration, especially accounting, marketing, and management in general. So that the expectation to be achieved is regarding the implementation of bookkeeping administration based on generally applicable rules, namely BUMDes Accounting by applying SAK ETAP.
Digital cultural transformation and tax incentive: the effect on business continuity of MSMEs during the covid-19 pandemic Mei Rani Amalia; Yuniarti Herwinarni
Jurnal Inovasi Ekonomi Vol. 7 No. 03 (2022): December
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v7i03.22332

Abstract

This research aims to determine the effect of digital culture transformation and tax incentive policies on the sustainability of small and medium micro enterprises in Tegal City during the Covid-19 pandemic. The population in this study is food MSMEs who already have an active Instagram social media, have P-IRT and halal MUI, and are under the auspices of the Tegal City Manpower and Industry Office obtained a sample of 60 MSMEs. The data analysis technique used is multiple linear regression analysis. The results showed a significant effect of digital culture transformation and tax incentives on the continuity of Tegal City Micro, Small, and Medium Enterprises during the Covid-19 pandemic, partially and simultaneously.
Co-Authors A, Amirah Ade Risdiana Pratiwi Adisty, Andina Putri agnes dwita susilawati Agnes Dwita Susilawati Agustina Handayani Amirah Amirah Amirah Andina Putri Adisty Antika Reza Anggraeni Ardiansah, Didi Azis, Mohammad Nur Briliani Dwi Hapsari Budi Susetyo Budi Susetyo Budiyanto, Muhammad Andi Catur Wahyudi, Catur Deddy Prihadi Dhani, Bilal Ahmad Didi Ardiansah Dien Noviany Rahmatika Dini Triayulianti Evit Wijaya Ali Faiz Irsyad Prasetyo Friska Ade Nauvalia Gunistiyo, Gunistiyo Hidayati, Norma Nurul Irwan Prasetyo Jaka Waskito Jalari, Muhammad Juli Riyanto Tri Wijaya Mahben Jalil Mahben Jalil Mei Rani Amalia Mei Rani Amalia Mei Rani Amalia Mohammad Arridho Nur Amin Mulyono, Owen Muttaqin, Ibnu Pasha, Nadia Rashesa, Aqila Wida Riyanto Wijaya, Juli Rohmah, Dhalifah Nur Saputri, Rizqo Suci Setiyawan, Dhani Ari Setyowati Subroto Solekhah, Nur Sri Murdiati Sumarno Sumarno . Sunarto . . Susilawati , Agnes Dwita Susilawati, Agnes Dwita Tri Sulistiani Tri Sulistyani Tri Sulistyani Wiyanti, Sari Yoga Sapta Raharjo, Febri Yulianti, Adelita Yunita, Eva Anggra Yustia Hapsari, Yustia Zumroti, Sri