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All Journal Jurnal IUS (Kajian Hukum dan Keadilan) Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Wawasan Yuridika DIJB (Diponegoro International Journal of Business) Distribusi Jurnal Teknologi Sistem Informasi dan Aplikasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Judicial Review Insight Management Journal International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Sanskara Ekonomi dan Kewirausahaan Sanskara Manajemen dan Bisnis Journal of Contemporary Administration and Management (ADMAN) Fundamental and Applied Management Journal INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Irwan Sugiarto
Sekolah Tinggi Hukum Bandung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENERAPAN PAJAK PENGHASILAN ATAS DIVIDEN Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 30, No 1 (2014)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.152 KB) | DOI: 10.25072/jwy.v30i1.72

Abstract

AbstrakMembayar pajak merupakan kesepakatan bersama di antara warga negara seperti yang dituangkan di dalam Pasal 23A Undang-undang Dasar (UUD) Tahun 1945. Saat ini pajak bukan lagi merupakan sesuatu yang asing bagi masyarakat. Sebagian kalangan telah menempatkan pajak secara proporsional dalam kehidupannya, bahwa pajak telah dianggap sebagai salah satu kewajiban dalam bernegara. Terkait dengan pembagian dividen, dalam hal ini juga terdapat kewajiban perpajakan. Pengenaan perpajakan untuk dividen menganut prinsip pemajakan atas penghasilan dalam pengertian yang luas, yaitu bahwa pajak atas dividen yang merupakan tambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak tanpa melihat dari manapun asalnya yang dapat dipergunakan untuk konsumsi atau menambah kekayaan.Metode pengenaan pajak penghasilan atas dividen diatur dalam Undang-Undang Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 7 Tahun 2000 tentang Pajak Penghasilan. Penghasilan yang diterima yang dimaksud dalam Pasal 23 ayat (1) huruf a angka 1 yaitu sebagaimana yang dimaksud dalam Pasal 4 ayat (1) huruf g, dengan pengenaan tarif sebesar 15% (lima belas persen) dari jumlah bruto oleh pihak yang wajib membayarkan dividen. Kemudian Pasal 26, dengan pengenaan tarif sebesar 20% (dua puluh persen) dari jumlah bruto oleh pihak yang wajib membayarkan dividen, dan Pasal 17 ayat (2c) dengan pengenaan tarif sebesar 10% (sepuluh persen) dan bersifat final. Yang bukan objek pajak, adalah penghasilan yang diterima yang dimaksud dalam pasal 4 ayat (3) huruf f ; huruf i ; dan huruf k.Kata Kunci: Pajak Penghasilan, Dividen
Consumers Spiritual Rights In Indonesia: A Legal Study Of Sharia Fintech Implementation In The Consumers Protection Perspective Irwan Sugiarto; Hari Sutra Disemadi
Jurnal IUS Kajian Hukum dan Keadilan Vol 8, No 3: December 2020 : Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v8i3.766

Abstract

The Industrial Revolution 4.0 provided advances in financial services such as financial technology (fintech) innovations. The fintech concept that adapts to technological developments is expected to facilitate a more practical, secure, and modern financial transaction process, including digital-based financial services that are currently developing around the world. The implementation of fintech in Indonesia is divided into conventional fintech and sharia fintech which provides choices for the public in accessing financial services. The problem comes from the Muslim community who still do not believe in the implementation of the Islamic financial industry especially sharia fintech. The existence of skepticism from the community is the basis of this research. This research uses normative legal research methods to describe and explaining efforts to implement sharia fintech in protecting the consumers, especially the protection of “spiritual rights”. This protection can be pursued through the spread of sharia principles in which sharia fintech financing services do not contain usury, uncertainty (ghoror), speculation (masyir), hiding damage (tadlis), harming other parties (dharar), and avoiding illegal matters (haram). Then the implementation of sharia fintech in protecting the customer's spiritual rights can also be pursued by applying financing arrangements that have been regulated by applicable regulations and by Fatwa DSN-MUI, such as contract/akad al-bai', akad ijarah, akad mudharabah, akad musyarakah, akad wakalah bi al ujrah, and akad qardh.
CSR Contextualization for Achieving the SDGs in Indonesia I Kadek Agus Setiawan; Puji Ayu Larasati; Irwan Sugiarto
Journal of Judicial Review Vol 23 No 2 (2021): December 2021
Publisher : Fakultas Hukum, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jjr.v23i2.5021

Abstract

Companies in Indonesia carry out corporate social responsibility (CSR) on the basis of taking care of contractual obligations, in this case complying with regulations made by the central and local governments. Normatively, ideally without contractual obligations, the company should not care about profits, but also care about the welfare of the community and environmental sustainability. This research wants to examine and reveal the relationship between CSR in realizing Sustainable Development Goals (SDGs) in Indonesia. The research method used is the juridical-normative research method. Supporting this juridical-normative research using a statutory approach, a historical approach, and a conceptual approach. The data needed in this research is secondary data obtained by using library research techniques. This research shows that Indonesia is a country that requires parties to implement CSR through regulations. There is a close relationship between CSR and sustainable development because CSR puts forward 3 principles, namely economy, society, the environment which are then in accordance with the goals of sustainable development. CSR is a sustainable commitment by the business world that acts as action and contributes to the community's economy and environmental sustainability. Therefore, SDGs can be contextualized as a viewpoint for every company in its business activities through various CSR activities such as greening programs, providing clean water facilities, improving settlements, increasing welfare, improving the quality of education, and other things related to sustainable development.
Organizational climate, organizational commitment, job satisfaction, and employee performance Irwan Sugiarto
Diponegoro International Journal of Business Vol 1, No 2 (2018)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.352 KB) | DOI: 10.14710/dijb.1.2.2018.112-120

Abstract

The purpose of this study was to examine the relationship between organizational climate, organizational commitment,  job satisfaction, and employee performance. Particularly, we examine the effect of organizational climate and organizational  commitmenton job satisfaction. Furthermore, we also test the effect of job satisfaction on employee performance.Results of path analysis on 90 respondents showsopports for all hypotheses. Partially, organizational climate and organizational commitment have positive effect on job satisfaction. Simultaneously, organizational climate and organizational commitment positivelyaffect job satisfaction. In addition, job satisfaction has positive effect on employee performance.
Impact of Business Plans for the Development of MSMEs Irwan Sugiarto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 2 (2019): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i2.308

Abstract

This study aims to determine the impact of business planning for the development of MSMEs. The research method uses is a qualitative method with a descriptive and explorative descriptive approach. From the results of the research conducted, the results show that proper business planning and the application of a good marketing strategy have a positive impact on the sustainability of MSME activities. In addition, the quality of production that has a competitive advantage is also one of the driving factors. For the development of MSMEs, there are several obstacles faced, especially related to capital and guidance from the local government. With the development of MSMEs, it is expected to improve people's welfare, including helping the government in reducing unemployment.
Obstacles and Challenges in the Development of MSMEs: Case Study Irwan Sugiarto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 1, No 4 (2018): Budapest International Research and Critics Institute December
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v1i4.97

Abstract

This study aims to find out and analyze MSMEs rigorously to develop their business. The method used is a qualitative method with a descriptive approach. Obstacles to developing MSMEs include quality, human resources, capital, infrastructure, and technology. This problem causes a price decline in providing counseling and from the banking world. Therefore, this is part of various parties that are very helpful for the development of MSMEs, especially those in rural areas.
EVALUATION AND JOB MOTIVATION ANALYSIS IN IMPROVING EMPLOYEE PERFORMANCE Irwan Sugiarto; Yuliana Yuliana; Lilis Suryani; Suflani Suflani
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.60

Abstract

Human Resource Management which cannot manage globalization, requires work is a burden. They carry out work as a necessity and demand, and then human resources can be said to have a low work ethic. This study aims to determine the evaluation and analysis of work motivation in improving employee performance. The type of search used is descriptive qualitative, which is the symptoms and facts of the object when the research occurs. Data collection techniques used in this study were interviews and extensive documentation. The results showed that work motivation is significant for employees to support their performance. And performance, we can say helpful in creating job satisfaction for employees and can improve the company's image
IMPROVING BUSINESS QUALITY THROUGH MANAGEMENT TRAINING AND MARKETING STRATEGIES Siti Mariam; Irwan Sugiarto; Retno Wulansari; Eko Cahyo Mayndarto; Rudi Ginting; Noryani Noryani
International Journal of Engagement and Empowerment Vol. 2 No. 1 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i1.55

Abstract

Competition in the business world is getting tighter along with the growth of a region or country.  Likewise, business activities in the Clothing industry are  also getting tighter and tighter. In the  Bandung area, there are clothing industry centers, all of which are  MSME artisans. In MSMEs, the weakness that  has always been owned is its  management and marketing strategy.  In this article, what  is discussed and done is to improve the  business ability of MSMEs by conducting  management training and marketing strategies.  This activity is also given knowledge on how to make Clothes that conform to  national standards.  There  are   2 forms of management training and marketing strategies that aim to improve the quality of their business.   This activity  aims to improve the  ability of clothing artisans in making quality clothing as one of  the marketing strategies
PENINGKATAN KINERJA PEGAWAI SEBAGAI KONSEKWENSI DARI TINGKAT PENDIDIKAN, KOMPETENSI, LINGKUNGAN KERJA, DISIPLIN KERJA, DAN KOMPENSASI Hima Barima; Maman Sulaeman; Irwan Sugiarto
Distribusi - Journal of Management and Business Vol. 11 No. 1 (2023): Distribusi, March 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v11i1.289

Abstract

Aparatur Sipil Negara (ASN) adalah suatu kelompok profesi bagi pegawaiyang bekerja pada instansi pemerintah pusat maupun pemerintah daerah. Penilaian kinerja ASN dilakukan untuk menjamin objektivitas pembinaan ASN yang didasarkan pada sistem prestasi dan sistem karier. Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat pendidikan; kompetensi; lingkungan kerja; disiplin kerja; dan kompensasi terhadap kinerja ASN Sekretariat   Daerah Kabupaten Purbalingga. Metode penelitian menggunakan metode kuantitatif. Teknik pengambilan data menggunakan survey. Instrumen yang digunakan berupa kuisioner. Hasil penelitian menunjukkan tingkat pendidikan, kompetensi, lingkungan kerja, kompensasi dan disiplin kerja berpengaruh positif terhadap kinerja pegawai. Semakin tinggi tingkat pendidikan, semakin baik kompetensi, semakin baik kondisi lingkungan kerja, dan semakin baik kompensasi yang diterima serta semakin baik disiplin kerja pegawai menyebabkan semakin baik juga kinerja mereka
HUMAN RESOURCES (HR) DEVELOPMENT AT THE EMPLOYEE LEVEL ETHOS Rusmasari Marisya; Septin Maisharah K; Irwan Sugiarto
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/ekonomi.v12i02.1683

Abstract

The purpose of this research is to identify the description of Human Resource Development at the level of Employee Work Ethics at the Hotel Hilton Bandung. Employees at the Hotel Hilton Bandung, which has a population of 52 people, provided the data. The sample methodology used is saturation sampling, which means sampling based on the existing population. The research method used in this study is associative research. Based on research conducted by evaluating the data gathered there is a relationship between Human Resource Development Factors and a positive and significant influence on Employee Work Ethics at Hilton Bandung Hotel with a value of 3.962, while t table is 2.006, so the t value is 3.962> 2.006. The coefficient of determination results
Co-Authors Agus Mulyana Aji Priambodo Arief Yanto Rukmana Deny Setiawan Disemadi, Hari Sutra Fadhillah, Muhammad Ardiansyah Heru Setiawan Hima Barima Horas Djulius I Kadek Agus Setiawan Indra Permana, Indra Irpan Kusyadi Lilis Suryani Mayndarto, Eko Cahyo Napu, Fithriah Noryani Noryani Puji Ayu Larasati Puji Hastuti Retno Wulansari Rudi Ginting Rusmasari Marisya Septin Maisharah K Siti Mariam Suflani Sulaeman, Maman Wibawa, Anggun Yuliana Yuliana Zulkifli