Dwi Waliyatul Azizah
Universitas Islam Negeri Raden Intan Lampung

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FEASIBILITY STUDI MASYARAKAT PENERIMA PROGRAM BANTUAN PANGAN NON TUNAI DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT INDONESIA Surachmi Indirawati; Dwi Waliyatul Azizah; Budiawan Budiawan; Sumanti Sumanti; Abidah R. Delu
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13711

Abstract

Poverty in Indonesia is currentely a very pressing problem. One way the government is trying to reduce the poverty rate in Indonesia is by implementing the BPNT program. Non-Cash Food Assistance Program, aimed at poor communities with the criteria of beneficiary families. This research looks at the feasibility of the BPNT Program in improving community welfare in Rejo Binangun Vilage. The research method used in the research uses quantitative methods with descriptive analysis. The population in this study was 320 KPM, the Solvin formula was used to obtain a more specific sample size of 76 KPM. Previous research related to BPNT only focused on poverty allevation, therefore this research tries to see the feasibility of the BPNT Program in improving community welfare. The results of the research found that there was a difference in BPNT distribution, which was originally in the form of basic necessities, now in the form of cash. Furthermore, in regression testing, the result showed that there was a positive and significant influence on community welfare. Therefore, it can be said that the Non-Cash Food Assistance program is still feasible in improving community welfare in terms of access to food, nutritional quality, family welfare, family finances and benefits for KPM recipients.
PENGARUH PENGENDALIAN INTERNAL DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN BEI SEKTOR PROPERTY AND REAL ESTATE PERIODE 2020-2021) Lailani Fitria; Dwi Waliyatul Azizah; Arief Setiawan; Monica Feronica Bormasa; Widyatmoko Widyatmoko
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13712

Abstract

Tax avoidance is part of the methods used by companies to reduce tax cost. Companies consider tax as burden, which can result in reduced company profit, so many companies carry out tax avoidance activities to minimize the tax burden so that company profits are large. There are factors that influence tax advoidance, including GCG, institutional/political ownership, internal control, family ownership and evironmental uncertainty. This reseacrh method uses quantitative research with descriptive analysis. The population was 10 companies with the research year 2019-2021 and the reseacrh sample obtained was 30 financial reports. Previous research discussing tax advoidance focused on company size and GCG, and many case studies were conducted on manufacturing companies. Therefore, this research tries to look at tax advoidance in property and real estate companies with internal control variables and political connections. This result of this research show that internal control variables and political connection have a negative effect on tax advoidance.