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Analisa Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pada Pelaku Usaha Bisnis Online Daniel Kurnianto; Deni Iskandar
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2863

The purpose of this study is to find out how taxpayer awareness, understanding of taxation, and knowledge of taxation affect taxpayer compliance. The independent variables of this study are tax knowledge, understanding of taxation, and taxpayer awareness. In addition, taxpayer compliance is the dependent variable in this study. The population and sample of this study are online business people in Jakarta. The study used a purposive sampling strategy to collect data by sending questionnaires to people who had online businesses. A total of 92 respondents were obtained. This study used IBM SPSS 25 for multiple linear analysis in this study. The findings of this study show that simultaneously the independent variable has a positive and significant effect on the dependent variable. The variable of tax understanding and the variable of taxpayer awareness both have a positive effect on taxpayer compliance, while the variable of tax knowledge does not have a significant effect on taxpayer compliance Keywords : tax knowledge, tax understanding, taxpayer awareness, taxpayer compliance, online business

Perjanjian Kerja Waktu Tertentu (PKWT) Berdasarkan UU No 6/2023 Tentang Cipta Kerja Dan Hukum Islam Deni Iskandar; Nurul Amalia; Muhammad Misbakul Munir
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 1 (2024): Maret : Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v2i1.905

This research explores the Specific Time Work Agreement (PKWT) between workers and PT. Astra Autoparts. Using qualitative methods and a normative juridical approach, this research not only refers to regulations and related literature, but also involves observations and interviews with HRD and contract workers at the company. From an Islamic legal perspective, research emphasizes that PKWT must fulfill the principles of justice, equality and protection of workers' rights. The concept of "fair" (‘adl) is in focus, where respect for workers' rights and prevention of exploitation are key. It is hoped that the PKWT is in accordance with Law No. 6/2023 to create a fair work environment. The research results show that PT. Astra Otoparts has implemented PKWT in accordance with Government Regulation Number 35 of 2021 and Law no. 6/2023 concerning Job Creation. However, there are obstacles such as incompatibility of worker qualifications, lack of understanding of work contracts, lack of understanding of labor laws, and lack of understanding of government regulations regarding PKWT. Therefore, efforts are needed to increase understanding and conformity in the implementation of PKWT in order to create a fairer work environment.

ANALYSIS OF FACTORS THAT INFLUENCE TRADERS' INCOME IN OLD MARKETS COMPARED TO MODERN MARKETS Deni Iskandar
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 7 (2024): July
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Traditional markets are still a very important center of economic activity for some people in Indonesia. Directly, traditional markets have natural competitive advantages that their competitors do not have. The advantages of traditional markets include strategic locations, wide sales areas, a complete variety of goods, low prices, and a bargaining system that shows closeness between sellers and buyers. The development of the modern market has an impact on small traders' businesses, if seen from business law, that is, if small traders are unable to compete and provide the best service to consumers when viewed in terms of price, product quality, comfort, then consumers will be abandoned. The presence of a modern market adjacent to a traditional market could cause the existence and presence of basic food traders in traditional markets to decline so that the result will have an impact on the continuity of basic food traders in the market, one of which is that basic food traders experience losses in terms of income which makes their business go out of business. The existence of an art market Modern technology can be a dilemma for traders who have small scale capital and can potentially cause a decrease in traders' income in traditional markets.

Pelatihan Saving Money Management Bagi Siswa SMA Rita Amelinda; Eva Oktavini; Hartoni; Phendikin Hendrick Yonathan; Deni Iskandar; Lambok David Ricardo Tampubolon
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.5790

By looking at the demographic point of view, Indonesia's population is dominated by the productive age at 65.79%. The quality of education determines a better Human Development Index in the future. OJK recorded Indonesia's financial literacy in 2022 at 49.68 percent. Generation Z has an efficient way to access information and transactions in allocating their funds. However, Santo Leo II school has a gap issue in students’ lifestyle who tend to be consumptive. In addition, the low understanding of money management is also a crucial problem that is considered important to be educated in training. Therefore, the Faculty of Economics and Business Ukrida organized a training on Friday, July 21, 2023 which was attended by 69 students. The activity received quite high enthusiasm. Through this activity, participants' understanding of saving management and financial planning has measurably increased. However, the understanding of the importance of emergency funds has not yet had a significant impact. Keywords: financial planning, financial literacy, saving management

Analisis Penerapan Kebijakan Peningkatan Fasilitas Rawat Inap Bagi Pegawai dan Keluarganya Serta Dampaknya Terhadap Loyalitas dan Respon Positif Pegawairumah Sakit Balimed Buleleng Wayan Adhi Suryana; Deni Iskandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9214

This study aims to analyze the implementation of the inpatient facility improvement policy for employees and their families at BaliMed Buleleng Hospital, as well as its impact on employee’s loyalty and positive responses. The main focus is to explore how the policy influences employee’s loyalty, including commitment, willingness to stay, and readiness to make sacrifices for the hospital, along with employee’s responses such as job satisfaction and work motivation. This research is a qualitative descriptive study, and its data was collected through questionnaires and direct observation. The objects of the study are employee’s loyalty and response, meanwhile the subjects are the employees of BaliMed Buleleng Hospital who have utilized the improved inpatient facilities. Questionnaire data were used to gather employee’s perceptions, while observation was conducted to complement and validate the data directly. The results show that the implementation of improved inpatient facilities for employees and their families has a positive impact on increasing employee loyalty at BaliMed Buleleng Hospital. Moreover, the implementation of this policy also improves employee’s responses at work. Employee’s responses became significantly more positive after the policy was implemented.

Analisis Penerapan Kebijakan Peningkatan Fasilitas Rawat Inap Bagi Pegawai dan Keluarganya Serta Dampaknya Terhadap Loyalitas dan Respon Positif Pegawairumah Sakit Balimed Buleleng Wayan Adhi Suryana; Deni Iskandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9214

This study aims to analyze the implementation of the inpatient facility improvement policy for employees and their families at BaliMed Buleleng Hospital, as well as its impact on employee’s loyalty and positive responses. The main focus is to explore how the policy influences employee’s loyalty, including commitment, willingness to stay, and readiness to make sacrifices for the hospital, along with employee’s responses such as job satisfaction and work motivation. This research is a qualitative descriptive study, and its data was collected through questionnaires and direct observation. The objects of the study are employee’s loyalty and response, meanwhile the subjects are the employees of BaliMed Buleleng Hospital who have utilized the improved inpatient facilities. Questionnaire data were used to gather employee’s perceptions, while observation was conducted to complement and validate the data directly. The results show that the implementation of improved inpatient facilities for employees and their families has a positive impact on increasing employee loyalty at BaliMed Buleleng Hospital. Moreover, the implementation of this policy also improves employee’s responses at work. Employee’s responses became significantly more positive after the policy was implemented.

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