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All Journal JURNAL PENDIDIKAN TAMBUSAI BUDGETING : Journal of Business, Management and Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Sasmita, Tegar Permata
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Systematic Literature Review (SLR) : Analisis Implementasi Pajak Pertambahan Nilai (PPN) E-Commerce dan Pajak atas Penjualan Barang Mewah (PPNBM) pada Sekyor Industri Otomotif di Indonesia Situngkir, Tiar Lina; Ramadhan, Muhammad Rizki; Ramadhan, Mulky Ismail; Husnina, Najla Nurul ,; Azzahra, Raisya Putri Syafna; Wijaya, Sandika Naufal Fawaz; Sinta Aji, Sekar Nirwana Ros; Lestari, Sri Ayu; Sasmita, Tegar Permata; Marsyantrinisa, Yossy; Novelina, Riani Rahma
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The government faces difficulties in handling tax matters, especially income tax from online sales, because the rapid progress of the business world is not always matched by advances in the legal system. It remains difficult to determine the amount of tax owed and monitor e-commerce activities. Meanwhile, the majority of the APBN is financed by taxes. Income Tax (PPh) provides the largest income for the country, followed by Value Added Tax (PPn) and Sales Tax on Luxury Goods (PPnBM). The research method used is the Systematic Literature Summary (SLR) Method where only 20 publications on the Analysis of the Application of Value Added Tax (VAT) in the E-commerce Sector and Sales Tax on Luxury Goods (PPnBM) in the Indonesian Automotive Industry Sector were used in this research. The results of this research show that VAT collection on e-commerce transactions and intensive PPnBM in the Indonesian automotive sector has various impacts on the economy, especially in the long term. However, periodic evaluation is needed to ensure its long-term effectiveness. In addition, tax compliance from medium-sized businesses needs to be improved through a holistic approach involving awareness, knowledge and adequate infrastructure Keywords: Implementation of VAT, Literature Study, PPNBM, VAT in the E-commerce Sector
Pengaruh Promosi dan Diskon terhadap Perilaku Impulsif Konsumen di Aplikasi Grab Husnina, Najla Nurul; Sasmita, Tegar Permata; Fikri, Muhammad Daffa Jauza; Maulana, Asep
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.27620

Abstract

Tujuan dari penelitian ini adalah untuk menelaah dampak strategi promosi serta diskon dalam perilaku pembelian yang tidak direncanakan konsumen melalui aplikasi Grab di Indonesia. Melalui pendekatan kuantitatif dengan metode survei terhadap 384 responden pengguna aktif aplikasi Grab, model yang diterapkan dalam penelitian ini yaitu SEM (Structural Equation Modeling) guna menguji keterkaitan kausal antara variabel promosi, diskon, dan perilaku impulsif konsumen. Promosi terbukti memberikan efek yang positif dan signifikan menurut hasil penelitian (β=0.423, p<0.01) dan diskon (β=0.512, p<0.01) terhadap perilaku pembelian impulsif pada konsumen. Intensitas promosi memiliki pengaruh lebih kuat pada layanan GrabFood dibandingkan layanan lainnya, sementara diskon dengan batas waktu (flash sale) memiliki efektivitas tertinggi dalam memicu pembelian impulsif. Variabel demografis seperti usia dan pendapatan berperan sebagai moderator dalam hubungan tersebut. Studi ini berkontribusi terhadap pengembangan teoretis terkiat pengembangan model tindakan pelanggan digital serta menyediakan implikasi manajerial untuk optimalisasi strategi promosi pada aplikasi berbasis platform.
Analisis Penentuan Harga Pokok Produksi dengan Metode Pesanan pada Rains Catering Situngkir, Tiar Lina; Jundullah, Muhammad Miqdad; Ramadhan, Muhammad Rizki; Khoerunnisa, Najwa; Novelina, Riani Rahma; Sasmita, Tegar Permata
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12443

Abstract

Dalam dunia bisnis, analisis biaya produksi merupakan kunci keberhasilan perusahaan seperti Rains Catering. Dengan menggunakan metode pemesanan, mereka memerinci biaya yang terkait dengan setiap pesanan katering, sehingga memungkinkan mereka menetapkan harga yang akurat. Pengetahuan mengenai biaya produksi memungkinkan perusahaan untuk mengoptimalkan keuntungan dan berkembang secara optimal. Penelitian ini bertujuan untuk mengidentifikasi biaya produksi Rains Catering khususnya biaya tenaga kerja langsung dan overhead pabrik dengan menggunakan metode pemesanan. Pemahaman mendalam mengenai biaya produksi ini penting untuk menjaga kualitas, kepuasan pelanggan, dan daya saing dalam pasar yang kompetitif. Langkah-langkah praktis penerapan metode order juga akan dibahas lebih lanjut.
Penerapan Motivasi sebagai Faktor Penting dalam Meningkatkan Kinerja Sumber Daya Manusia di SPBU Darussalam Grup Sulaeman, Eman; Ramadhan, Muhammad Rizki; Khoerunnisa, Najwa; Novelia, Riani Rahma; Sasmita, Tegar Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.813

Abstract

Providing motivation to employees is very necessary in a company, because with motivation from the leadership of the company, employees automatically feel valued for what they do, automatically the performance of human resources increases, so that friendship and good relations are maintained between company leaders and their employees. . This study aims to determine the application of motivation as an important factor in improving human resource performance at the Darussalam Group gas station. The type of research used was descriptive qualitative, namely a symptom and fact of the object at the time the research took place. This research was carried out at the Darussalam Group gas station by selecting 1 informant who was considered representative of each employee, namely 1 field supervisor as a key informant. Data collection techniques used in this study were interviews, observation and documentation. The results of the research show that work motivation is very important for employees to support their performance. And the performance of the Darussalam Group Gas Station employees can be said to be good which can be seen from the creation of a job satisfaction for employees and can improve the company's image. Keywords: motivation, human resources.
Penerapan Motivasi sebagai Faktor Penting dalam Meningkatkan Kinerja Sumber Daya Manusia di SPBU Darussalam Grup Sulaeman, Eman; Ramadhan, Muhammad Rizki; Khoerunnisa, Najwa; Novelia, Riani Rahma; Sasmita, Tegar Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.813

Abstract

Providing motivation to employees is very necessary in a company, because with motivation from the leadership of the company, employees automatically feel valued for what they do, automatically the performance of human resources increases, so that friendship and good relations are maintained between company leaders and their employees. . This study aims to determine the application of motivation as an important factor in improving human resource performance at the Darussalam Group gas station. The type of research used was descriptive qualitative, namely a symptom and fact of the object at the time the research took place. This research was carried out at the Darussalam Group gas station by selecting 1 informant who was considered representative of each employee, namely 1 field supervisor as a key informant. Data collection techniques used in this study were interviews, observation and documentation. The results of the research show that work motivation is very important for employees to support their performance. And the performance of the Darussalam Group Gas Station employees can be said to be good which can be seen from the creation of a job satisfaction for employees and can improve the company's image. Keywords: motivation, human resources.
Co-Authors Asep Maulana, Asep Azzahra, Raisya Putri Syafna EMAN SULAEMAN Fikri, Muhammad Daffa Jauza Husnina, Najla Nurul Husnina, Najla Nurul , Jundullah, Muhammad Miqdad Khoerunnisa, Najwa Lestari, Sri Ayu Marsyantrinisa, Yossy Novelia, Riani Rahma Novelina, Riani Rahma Ramadhan, Muhammad Rizki Ramadhan, Mulky Ismail Sinta Aji, Sekar Nirwana Ros Situngkir, Tiar Lina Wijaya, Sandika Naufal Fawaz