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ANALISIS PENYUSUNAN LAPORAN PPh PASAL 21 MENGGUNAKAN E-SPT PADA PT SENTUL CITY Yopy Ratna Dewanti; Naufal Hanif Adani; Utep Sobali; Edison Parlindungan
DIVERSITY: Journal of Multi Science Linearity Vol. 1 No. 2 (2024): DIVERSITY: Journal of Multi Science Linearity ,February 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v1i2.791

Abstract

This Final Assignment Report is entitled "Analysis of the Preparation of Income Tax Article 21 using e-SPT at PT. Sentul City Tbk. The purpose of this study is to determine how the calculation, deduction, deposit, reporting and accounting recording of Income Tax Article (PPh) 21 at PT. Sentul City Tbk. The methods used in this study are observation data, interview data, library data, tracing, and using qualitative descriptive methods. Income Tax Article 21 is a tax imposed on income in the form of salaries, honorarium wages, allowances, and other payments under any name in connection with work, services, or activities carried out by domestic Individual Taxpayers. The results of this study are the Calculation of Income Tax (PPh) Article 21 at PT. Sentul City Tbk in 2024 is carried out using the gross or gross-up method according to company policy, and considering the components of fixed and non-fixed income, deductions such as pension contributions, and the PTKP (Non-Taxable Income) status of each employee, Deposit of Income Tax Article 21 is carried out by PT. Sentul City Tbk on time using e-Billing Reporting of Article 21 Income Tax is done electronically using e-Filing or e-SPT by attaching proof of deduction. Accounting recording of Article 21 Income Tax at PT. Sentul City Tbk is carried out by following applicable financial accounting standards and the principles of transparency and accountability.
PENGARUH CUSTOMER EXPERIENCE, CUSTOMER PERCEIVED QUALITY, DAN KEPUASAN PELANGGAN DI KOPI KENANGAN CIKARANG AVENUE Alita Nurani; Himawan Pramulanto; Utep Sobali
MANAGER: Journal of Management and Administration Science Vol. 4 No. 3 (2026): MANAGER: Journal of Management and Administration Science, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/manager.v4i3.1770

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh customer experience dan customer perceived quality terhadap kepuasan pelanggan di Kopi Kenangan Cikarang Avenue, baik secara parsial maupun simultan. Latar belakang penelitian ini adalah terjadinya fluktuasi dan penurunan jumlah transaksi pelanggan sejak September 2025 yang mengindikasikan adanya ketidakstabilan kepuasan pelanggan. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan metode survei. Populasi penelitian adalah seluruh pelanggan Kopi Kenangan Cikarang Avenue yang jumlahnya tidak diketahui secara pasti, sehingga ukuran sampel ditentukan dengan rumus Lemeshow dan diperoleh 97 responden melalui teknik purposive sampling. Instrumen penelitian berupa kuesioner dengan skala Likert lima poin yang disebarkan secara daring melalui Google Form. Data dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, dan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa customer experience berpengaruh positif dan signifikan terhadap kepuasan pelanggan (sig. 0,008), customer perceived quality berpengaruh positif dan signifikan terhadap kepuasan pelanggan (sig. 0,000), dan kedua variabel tersebut secara simultan berpengaruh signifikan terhadap kepuasan pelanggan (sig. 0,001) dengan kontribusi sebesar 68,2%. Customer perceived quality terbukti memberikan pengaruh yang lebih dominan dibandingkan customer experience
EXPLORING SPEECH ACTS IN PRESIDENT PRABOWO’S POLITICAL DISCOURSE: A QUALITATIVE STUDY BASED ON AUSTIN’S THEORY Utep Sobali; Elis Chalisyah; Sudirman
JOLADU: Journal of Language Education Vol. 3 No. 3 (2025): JOLADU: Journal of Language and Education, April 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/joladu.v3i3.909

Abstract

This study explores the use of speech acts in President Prabowo Subianto’s SPIEF 2025 speech by applying Austin’s Speech Act Theory within a qualitative descriptive framework. The research aims to identify the types, frequency, and functions of speech acts, with a particular focus on commissive and expressive acts in relation to Indonesia’s domestic priorities and international diplomacy. The data were analyzed using Miles and Huberman’s Interactive Model (1994), which involves three stages: data reduction, data display, and conclusion drawing. Findings reveal that assertive acts dominate the speech, serving to establish credibility and frame Indonesia’s socio-economic context, while commissive acts highlight Prabowo’s commitments to food security, industrialization, and anti-corruption. Expressive acts, including gratitude, pride, and apologies, are strategically used to foster rapport and strengthen diplomatic relationships. The study concludes that Prabowo’s discourse integrates factual assertions, policy commitments, and emotional appeals to balance domestic development goals with global collaboration, demonstrating a rhetorical strategy that blends assertiveness with diplomacy.
THE EFFECT OF EMPLOYEE TRAINING ON WORK PRODUCIVITY AT PT BRINGIN GIGANTARA Ilyas Kamaludin; Syamsurizal Syamsurizal; Utep Sobali
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.95

Abstract

This study aimed to examine the effect of employee training on employee work productivity using a quantitative approach. The independent variable in this study was Employee Training, while the dependent variable was Employee Work Productivity. The research was conducted at PT Bringin Gigantara with a sample consisting of 60 employees from the Service Division and the Resource Management Division (PSD), specifically in the policy section. The sampling technique applied was Non-Probability Sampling using the Total Sampling method. Data were collected through a digital questionnaire distributed via Google Forms and analyzed using SPSS version 27. The results indicated that Employee Training significantly affected Employee Work Productivity. This finding was supported by an Adjusted R Square value of 0.153, equivalent to 15.3%, indicating that the Employee Training variable (X) explained approximately 15.3% of the variance in Employee Work Productivity (Y), while the remaining 84.7% was influenced by other factors outside the scope of this study. Furthermore, the hypothesis testing result showed a t-count value of 3.240, which was greater than the t-table value of 1.671, with a p-value of 0.002, lower than the significance level of α = 0.05.
Dari Korpus ke Kelas: Penggunaan Data Linguistik Korpus untuk Mengajarkan Tata Bahasa Fungsional: From Corpus to Classroom: Using Corpus Linguistic Data to Teach Functional Grammar Utep Sobali
JOLADU: Journal of Language Education Vol. 4 No. 1 (2025): JOLADU: Journal of Language and Education, Agustus 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/joladu.v4i1.1688

Abstract

Functional grammar teaching approaches that emphasize the relationship between linguistic form, meaning, and context of use are often hindered by a lack of representative, authentic examples. This study aims to examine the effectiveness of using corpus linguistic data in teaching functional grammar and to describe how corpus pedagogy principles can be integrated into classroom practice. Employing a quasi-experimental quantitative approach with a pretest-posttest control group design, the study involved 60 English major students divided into an experimental group (corpus-based instruction) and a control group (conventional textbook-based instruction). Over ten sessions, the experimental group used online corpus interfaces (COCA and LancsBox) to explore functional grammar patterns—including transitivity, theme-rheme, and modality—through data-driven learning (DDL) activities such as noticing, pattern hunting, and guided discovery. The results show that the experimental group significantly outperformed the control group in functional grammar comprehension (p < 0.001) and the ability to analyze grammatical functions in authentic texts (p < 0.001), with a large effect size (ηp² = 0.412). Qualitative findings indicate that the corpus approach enhanced learners' metalinguistic awareness and their ability to generalize patterns from concrete examples to abstract rules. The study concludes that integrating corpus linguistics into functional grammar instruction not only improves theoretical understanding but also equips learners with lifelong language exploration skills. Consequently, curriculum developers need to provide corpus access and train teachers in data-driven pedagogy.