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<![CDATA[Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua ]]>
<![CDATA[Irawan, Towaf Totok]]>
<![CDATA[ Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 1 No 1 (2016) ]]>
Publisher : <![CDATA[Economic Faculty, Attahiriyah Islamic University ]]>
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DOI: 10.36226/jrmb.v1i1.6
<![CDATA[Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input]]>
<![CDATA[Kajian Potensi Dan Peluang Pembangunan Infrastruktur Di Sektor Sosial Dengan Skema KBPU ]]>
<![CDATA[Irawan, Towaf Totok]]>
<![CDATA[ Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 1 No 2 (2016) ]]>
Publisher : <![CDATA[Economic Faculty, Attahiriyah Islamic University ]]>
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DOI: 10.36226/jrmb.v1i2.15
<![CDATA[This study aims to formulate recommendations and opportunities for potential infrastructure development in the social sector by using KPBU scheme. The direct beneficiaries of this activity are the Deputy of Investment Planning as a unit that is directly responsible for formulating the proposed establishment of the Act related KPBU in the field of infrastructure investment. The output of this activity is also expected to be useful for investors in infrastructure and related stakeholders. Model cooperation Public Private Partnership in social infrastructure should take into account the uniqueness of each sector, particularly the constraints, risks and macro conditions, including fiscal policy and commitment to the objective of each sector. So that needs to be made cooperation mechanism Public Private Partnership in the field of social infrastructure by making adjustments to the conditions and limitations in the field of social infrastructure. Results and recommendations are discussed further in the paper. Keywords: Multi Criteria Analysis, infrastructure development]]>
<![CDATA[ANALISIS PENDAYAGUNAAN SUMBER PEMBIAYAAN PERBANKAN UNTUK PERUMAHAN ]]>
<![CDATA[Irawan, Towaf Totok]]>
<![CDATA[ Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 3 (2018) ]]>
Publisher : <![CDATA[Economic Faculty, Attahiriyah Islamic University ]]>
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DOI: 10.36226/jrmb.v3i3.152
<![CDATA[The bank is considered not maximal yet to finance housing because it is faced with prudential rules in managing third party funds. In general, banks still face a gap between funding sources and housing finance. But the reality of banking financing sources is still the foundation of housing finance. Without reducing the precautionary aspect, the potential for bank funds can be extracted for housing finance. Therefore, it is necessary to analyze the potential for housing finance by banks. After analysis, the banks studied have the potential to carry out housing finance, even though funding sources are obtained from different funding sources. Keywords: Utilization, financing sources, housing]]>
<![CDATA[DAMPAK INSENTIF PAJAK PERUMAHAN TERHADAP POTENSI PENERIMAAN PAJAK NEGARA DAN PENINGKATAN PENDAPATAN MASYARAKAT: KASUS PROVINSI SULAWESI SELATAN ]]>
<![CDATA[Towaf Totok Irawan]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Bisnis Vol 2, No 2 (2016): Jurnal Ilmiah Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jimb.v2i2.3710
<![CDATA[Until now the government and private sector have not been able to address the backlogof 13.5 million housing units for ownership status and 7.6 million units for residentialstatus. The high price of land has led to the high price of the house, so that lowincomecommunities (MBR) is not able to reach out to make a home purchase. In addition to thehigh price of land, tax factors also contribute to the high price of the house. Thegovernment plans to issue a policy for the provision of tax incentives, ie abolish VAT onhomeforming material transaction. This policy is expected to house prices becomecheaper, so the demand for housing increases, and encourage the relevant sectors tointensify its role in the construction of houses. It is expected to replace the lost taxpotential and increase incomes. Analysis of the impact of tax incentives housing topotential state revenue and an increase in people's income, especially in South Sulawesiprovince is using the table IO because in addition to looking at the role each sector canalso see the impact on taxes (income tax 21 Pph 25Pph, VAT), and incomes (wage).Althoughintheshorttermimpactisstillsmall,butveryrewardinginthelongrun.]]>
<![CDATA[ANALISIS PREFERENSI CALON PENABUNG SIMPANAN PEMUDA (SIMUDA) DI LEMBAGA KEUANGAN PERBANKAN ]]>
<![CDATA[Towaf Totok Irawan]]>
<![CDATA[ JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34203/jimfe.v6i1.2022
<![CDATA[The purpose of this study is to describe the preferences of potential Simuda savers for prizes given by banks. This research was conducted on 300 respondents consisting of 100 Student Savers (Simple), 100 students and 100 employees. The sampling technique in this study is nonprobability sampling with a sampling quota, with data analysis techniques using descriptive statistics. The results of this study showed 50% of respondents expressed an interest in saving on Simuda products, with prizes in the form of vouchers, direct prizes, sweepstakes, and the benefits of Simuda cards.]]>
<![CDATA[Knowledge Sharing, Organizational Learning Capability, Open Innovation, and Business Performance: Evidence from Food and Beverage SMEs in Indonesia ]]>
<![CDATA[Agus Setyo Pranowo]]>;
<![CDATA[Towaf Totok Irawan]]>;
<![CDATA[Zulkifli Musannip Efendi Siregar]]>;
<![CDATA[R. Indra Kusuma Jaya]]>
<![CDATA[ International Journal of Social Science and Business Vol. 6 No. 4 (2022): November ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v6i4.51214
<![CDATA[The Covid 19 pandemic has made the business performance of the food and beverage industry decline. Therefore, innovation becomes very important to improve business performance. This study aims to analyze the effect of knowledge sharing and organizational learning capability on open innovation and its impact on SMEs’ business performance in the Context of the Food and Beverage SMEs. The objects in this study were employees in the food and beverage industry in Bogor. The number of questionnaires collected were 237 questionnaires. Therefore, the samples in the study were 237 Employees. The data analysis technique used is Structural Equation Modeling with the help of Amos software Version 23. The results show that knowledge sharing has a positive and significant effect on organizational learning capability, and knowledge sharing has a positive and significant effect on open innovation. Knowledge sharing and organizational learning capability have a positive and significant effect on open innovation. Knowledge sharing, organizational learning capability, and open innovation have a positive and significant impact on business performance. These findings of the results have important implications in the literature about the antecedent of SMEs’ performance that has not been previously tested. We suggest to the business owner in the Food and Beverage SMEs in Bogor to enhance the knowledge sharing practice, organizational learning capability, and open innovation to achieve good business performance.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL TERHADAP KINERJA KARYAWAN MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR ]]>
<![CDATA[Agustine AS, Fitri Handayani]]>;
<![CDATA[Yusnita, Nancy]]>;
<![CDATA[Irawan, Towaf Totok]]>
<![CDATA[ JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34203/jimfe.v9i2.9035
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kecerdasan emosional terhadap kinerja karyawan melalui organizational citizenship behavior (OCB). Penelitian ini dilakukan pada salah satu Lembaga Swadaya Masyarakat penyalur zakat di Kota Bogor. Jenis penelitian ini adalah deskriptif dan kuantitatif dengan metode explanatory survey dan metode penarikan sampel non probability sampling dengan metode sampling jenuh. Pengumpulan data diperoleh dari hasil kuesioner dengan jumlah responden sebanyak 32 orang karyawan. Kemudian diuji dengan pengujian Structural Equation Model (SEM). Hasil penelitian menunjukkan kecerdasan emosional dan Organizational Citizenship Behavior (OCB) berpengaruh langsung positif terhadap kinerja karyawan. Kecerdasan emosional berpengaruh positif terhadap organizational citizenship behavior (OCB), serta kecerdasan emosional berpengaruh tidak langsung terhadap kinerja karyawan melalui organizational citizenship behavior (OCB). Dengan demikian, perusahaan sebaiknya mampu meyakinkan karyawan bahwa karyawan dihargai, dipenuhi hak-haknya, dan diberikan kepercayaan penuh, sebagai bentuk motivasi dan dukungan kepada karyawan.ABSTRACTThis research examines emotional intelligence's influence on employee performance through Organizational Citizenship Behavior (OCB). This research was conducted at one of the zakat-distributing Non-Governmental Organizations in Bogor City. This type of research is descriptive and quantitative with an explanatory survey method and a non-probability sampling method with a saturated sampling method. Data collection was obtained from questionnaires with 32 employees as respondents. Then, it was tested using Structural Equation Model (SEM) testing. The research results show that emotional intelligence and Organizational Citizenship Behavior (OCB) directly affect employee performance. Emotional intelligence positively affects Organizational Citizenship Behavior (OCB), and emotional intelligence indirectly affects employee performance through Organizational Citizenship Behavior (OCB). Thus, companies should be able to convince their employees that their employees are valued, have their rights fulfilled, and are given full trust, as a form of motivation and support for employees.]]>
<![CDATA[Peran Kepuasan Kerja Terhadap Pengaruh Lingkungan Kerja Terhadap Kinerja Pegawai Perusahaan Manufaktur ]]>
<![CDATA[Nancy Yusnita]]>;
<![CDATA[Nurul Sahda, Naflah]]>;
<![CDATA[Totok Irawan, Towaf]]>
<![CDATA[ International Journal Administration, Business & Organization Vol 4 No 3 (2023): IJABO ]]>
Publisher : <![CDATA[Asosiasi Ahli Administrasi Indonesia ]]>
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DOI: 10.61242/ijabo.23.311
<![CDATA[The purpose of this study is to provide recommendations for companies to improve the performance of their employees by analyzing the relationship between the variables in this study, namely work environment and job satisfaction with performance. This research was conducted at PT. Faco Global Engineering is a steel fabrication company that will continue to support the needs of steel construction manufacturing and engineering services. This research is quantitative research with a survey approach. The number of samples used in the study was 81 people who were employees of PT Faco Global Engineering. The method for processing and analyzing data uses Partial Least Square (PLS) with SmartPLS software. The results of the study show that there is a positive and significant direct effect of the work environment on employee performance. There is a positive and significant direct effect of job satisfaction on employee performance. There is a positive and significant direct effect of the work environment on job satisfaction. There is a positive and significant indirect effect of the work environment on employee performance. Through job satisfaction. This study shows the effective role of the intervening variable, namely job satisfaction.]]>
<![CDATA[PENINGKATAN EFISIENSI DAN AKURASI PEMBUATAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS WEB ]]>
<![CDATA[Hasrul]]>;
<![CDATA[Towaf Totok Irawan]]>;
<![CDATA[Sujatmiko Wibowo]]>;
<![CDATA[Aries Maesya]]>;
<![CDATA[Mutiara Puspa Widyowati]]>;
<![CDATA[Choerul Umam]]>
<![CDATA[ Rudence: Rural Development for Economic Resilience Vol. 4 No. 1 (2025): Vol. 4 No. 1 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pakuan ]]>
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DOI: 10.53698/rudence.v4i1.97
<![CDATA[ ABSTRAKTujuan dari kegiatan ini adalah untuk meningkatkan efisiensi pembuata laporan keuangan melalui pelatihan dan implementasi aplikasi akuntansi berbasis web. Peserta pelatihan ini adalah pengurus BUMDES bagian keuangan. Metode pelaksanaan dilakukan melalui proses pelatihan dan pendampingan. Pelatihan dilakukan dengan memberikan materi mengenai aplikasi akuntansi, Sage 300. Selanjutnya dilakukan pendampingan melalui simulasi pembuatan laporan keuangan menggunakan bukti transaksi fiktif. Pengukuran efektifitas pelatihan dilakukan penilaian baik secara kuantitatif maupun secara kualitatif melalui metoda wawancara dengan pihak-pihak terkait yang dilakukan sebelum dan sesudah pelatihan, maka dapat ditarik kesimpulan akhir bahwa pelatihan ini sudah terbukti berjalan secara efektif dengan hasil sesuai dengan tujuan. Pelatihan dan pengembangan progam PKM ini turut memberikan dampak yang cukup signifikan terkait kemampuan pengurus BUMDes dalam menyajikan laporan keuangan. Pengurus BUMDes yang semula tidak dapat menyajikan laporan keuangan sesuai standar, kini sedikitnya mereka telah memahami mengenai konsep dan cara penyajian pelaporan keuangan. ABSTRACTThis activity aims to improve the efficiency of financial report preparation through training and implementation of web-based accounting applications. Participants in this training are BUMDES finance administrators. The implementation method is carried out through a training and mentoring process. The training is carried out by providing material on accounting applications, Sage 300. Furthermore, mentoring is carried out through a simulation of financial report preparation using fictitious transaction evidence. The measurement of training effectiveness is carried out by assessing both quantitatively and qualitatively through interview methods with related parties before and after training so that the conclusion can be drawn that this training has been proven to run effectively with results in accordance with the objectives. The training and development of this PKM program also significantly impact the ability of BUMDes administrators to present financial reports. BUMDes administrators who could not present financial reports according to standards now understand the concept and method of delivering financial reporting.]]>
<![CDATA[Boosting Textile Industry Growth: Adversity Quotient Meets Entrepreneurial Orientation ]]>
<![CDATA[Handiman, Unang Toto]]>;
<![CDATA[Irawan, Towaf Totok]]>;
<![CDATA[Kimpah, Jeniboy]]>;
<![CDATA[Sukardiman, Diah Fistiani]]>
<![CDATA[ MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jurnal_mix.2025.v15i2.013
<![CDATA[Objectives: The worldwide market presents substantial problems for the textile sector, especially for small and medium-sized businesses. This study explores how business performance in Java Islands SMEs' textile sectors is impacted by the Adversity Quotient (AQ) and Entrepreneurial Orientation (EO). This study focuses to determine how resilience and entrepreneurial behaviour affect organisational performance using a resource-based view.Methodology: Data were collected from 277 respondents across various SME textile firms through structured questionnaires. Structural equation modelling (SEM) was utilised to analyse the data to validate the suggested connections between AI, EO, and firm performance.Finding: The findings reveal that both AQ and EO significantly impact firm performance. Specifically, AQ boost the firm's capacity to navigate challenges and exploit opportunities, while EO fosters for competitive edge. The inestigation highlights that EO mediated partially the association among AQ along firm performance, suggesting that entrepreneurial behaviors amplify the significant effects of resilience on organizational outcomes.Conclusion: These results offer valuable insights for SME textile firms, figuring the valuable of cultivating high AQ and nurturing an entrepreneurial culture to improve performance. The study participates to the conceptual grasp of AQ and EO within the confine of emerging markets and provides practical recommendations for industry stakeholders to enhance their competitive]]>
