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All Journal AKRUAL: Jurnal Akuntansi Business Innovation and Entrepreneurship Journal PROJECT (Professional Journal of English Education) Jurnal Akuntansi dan Keuangan Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi
Yaman Suryaman, Yaman
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Analisa Devolusi Bphtb Menjadi Pajak Daerah Dengan Economic Of Collection Sebagai Tolak Ukur (Study Kasus Kabupaten Madiun) Prastiwi, Dewi; Zain, Amanta; Suryaman, Yaman
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p200-216

Abstract

AbstractAct No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.
IMPROVING STUDENTS’ ABILITY IN WRITING RECOUNT TEXT USING DIARY AT ONE OF JUNIOR HIGH SCHOOL IN CAMPAKA – CIANJUR Suryaman, Yaman
PROJECT (Professional Journal of English Education) Vol 1, No 2 (2018): Volume 1 NUMBER 2, MARCH 2018
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.212 KB) | DOI: 10.22460/project.v1i2.p43-48

Abstract

In mastering English, students find problems dealing with language skill and language components, most students in Indonesia consider English as a difficult subject which make them frustrated. Writing is one of the four language skills that play a very important role in second language learning. Writing skill is more complex and difficult to teach, requiring the mater not only the grammatical and theoretically devices but also the conceptual. One of the equipment aids that can be used in learning writing is a diary. The main objective of this study is to find out whether writing diary improves students’ writing skill or not. In this research, the researcher used the quantitative method, with classroom action research design. The population of this study was all students of class 8A that consisted of 30 students. Observation, interview, and test as the instruments of this research. The researcher compared the achievement of pre-test to identify the effectiveness of using diary writing. 
Analisis Sentimen Publik Terhadap Kenaikan Tarif PPN di Indonesia dengan Pendekatan VADER Fauziah, Novi; Alkautsar, Muslim; Suryaman, Yaman; Roji, Fikri Fahru
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16796

Abstract

Kebijakan perpajakan seringkali dianggap sebagai isu yang menarik untuk dibicarakan publik dan menimbulkan tanggapan pro dan kontra. Tanggapan tersebut mengandung sentimen positif dan negatif yang diungkapkan melalui media sosial khususnya Twitter (X). Penelitian ini bertujuan untuk menganalisis bagaimana sentimen masyarakat terhadap kebijakan perpajakan di Indonesia khususnya kenaikan tarif pajak pertambahan nilai (PPN). Penelitian ini menggunakan metode deskriptif kualitatif dengan metode pendekatan VADER (Valence Aware Dictionary and Sentiment Reasoner) yang belum banyak digunakan pada penelitian-penelitian sebelumnya. Pendekatan ini dapat mengukur bagaimana respon masyarakat terhadap kenaikan tarif PPN melalui media sosial dan memberikan pemahaman yang lebih mendalam mengenai interaksi antara kebijakan publik dan persepsi masyarakat. Hasil penelitian menunjukkan dominannya sentimen negatif, kritik, dan kekhawatiran masyarakat terhadap kenaikan tarif PPN yang memperparah kesenjangan pendapatan dan belanja sehingga hanya menambah beban masyarakat. Namun sentimen positif mendukung kenaikan tarif PPN karena mempercepat pemerataan pembangunan ekonomi nasional.  
The Influence of Customer Experience on Repurchase Intention Through Customer Satisfaction Suryaman, Yaman; Sifa, Nayla; Nugraha, Sukma; Fauziah, Alysa Nur
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 6 No 1 (2024): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v6i1.1164

Abstract

This study aims to analyze the influence of Customer Experience on Repurchase Intention, with Customer Satisfaction as a mediating variable, specifically focusing on Eiger customers in Indonesia. A quantitative research approach was employed using a survey method, involving 385 respondents. The data were analyzed using Partial Least Squares (PLS) with the SmartPLS 4.0 software. The results show that Customer Experience has a significant positive effect on Customer Satisfaction, indicating that the overall customer experience is a key factor in shaping satisfaction. Furthermore, Customer Satisfaction has a positive impact on Repurchase Intention, suggesting that satisfied customers are more likely to repurchase. Additionally, the study reveals that Customer Experience influences Repurchase Intention both directly and indirectly through Customer Satisfaction, confirming the important mediating role of satisfaction. This finding underscores that providing a positive and memorable customer experience is crucial not only for enhancing customer satisfaction but also for fostering customer loyalty and repeat purchase behavior. These results suggest that companies like Eiger can strengthen repurchase intentions by focusing on improving customer experiences and ensuring satisfaction.
Pengaruh Rasio Profitabilitas terhadap Harga Saham PT. Media Nusantara Citra Tbk Jakarta Fatimatuzahra, Intan; Djuanta, Kasmat; Suryaman, Yaman
Jurnal Wahana Akuntansi Vol 6 No 1 (2021): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v6i1.1719

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh rasio profitabilitas terhadap harga saham PT Media Nusantara Citra Tbk Jakarta periode 2010-2019. Penelitian ini menggunakan variabel return on asset (ROA), return on equity (ROE) dan harga saham. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif, teknik pengumpulan data yaitu penelitian kepustakaan dan studi dokumentasi. Pengolahan data yang digunakan yaitu dengan melakukan analisis data sekunder dari laporan keuangan yang sudah terpublikasi di Bursa Efek Indonesia. Teknik analisis menggunakan analisis linear berganda serta pengujian hipotesis yaitu uji F-statistik dan uji t-Statistik. Hasil penelitian ini menunjukkan bahwa secara simultan rasio profitabilitas yang diukur dengan menggunakan return on asset dan return on equity berpengaruh signifikan terhadap harga saham. Secara parsial variabel return on asset berpengaruh signifikan terhadap harga saham dan variabel return on equity tidak berpengaruh signifikan terhadap harga saham.
Co-Authors Alkautsar, Muslim Amanta Zain, Amanta Dewi Prastiwi Djuanta, Kasmat Fatimatuzahra, Intan Fauziah, Alysa Nur Fikri Fahru Roji Nugraha, Sukma Sifa, Nayla