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PAJAK NEGARA DAN PAJAK DAERAH Dini Vientiany; Najwa Nabila; Tasya Nadilla; Vany Fadillah Bastian
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.234

Abstract

Indonesia has a major source of government revenue: the tax system. As per the present Constitution of the Republic Indonesia, tax is an obligation in social life as all levels of society are obliged to contribute to the state. Tax payments to the state are free of charge because the proceeds of the tax payments are used for state purposes to ensure the walfare and economic well being of the Indonesian populace. Indonesia's tax system is regulated by tax laws that aim to control the dynamic relationship involving the government and the individual/ entity taxpayer.
Dampak Sosial-Ekonomi PHK terhadap UMKM Ikan Olahan: Studi Kualitatif pada Pelaku Usaha Tradisional Lathifah Ananda Putri; Najwa Nabila; Ruli Pebrina; Vany Fadillah Bastian
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1659

Abstract

The micro, small, and medium enterprises (MSMEs) sector plays a vital role in sustaining the national economy, particularly in food security and employment absorption. However, this sector remains highly vulnerable to economic disruptions, including large-scale layoffs in the industrial sector. This study aims to examine the socio-economic impacts of layoffs on the sustainability of traditional fish processing businesses. A descriptive qualitative approach was employed, with data collected through semi-structured interviews with a traditional fish processor who has operated since 1990 in Tanjung Morawa, Deli Serdang, North Sumatra. The findings reveal that layoffs have led to a significant decline in consumer purchasing power, resulting in a drop in daily production volume (from 20 to 5–8 baskets) and increased waste due to unsold inventory. The lack of innovation, absence of adaptive strategies, and minimal external support have further exacerbated the business’s vulnerability. Therefore, policy interventions and capacity-building programs are essential to enhance the resilience of MSMEs amid labor market fluctuations.
Pemikiran Ekonomi Abu Ubaid: Kontribusinya Terhadap Konsep Keadilan dan Distribusi dalam Ekonomi Islam Lathifah Ananda Putri; Najwa Nabila; Ruli Pebrina br. Sitepu; Septian Dwi Cahya; Vany Fadillah Bastian; Fitri Hayati
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6190

Abstract

Abu Ubaid’s economic thinking, particularly in the context of wealth distribution and social justice, provides important insights for the management of Islamic economics. Through his work Kitab al-Amwal, Abu Ubaid emphasizes the role of the state in distributing the wealth of the people fairly and the obligation of individuals to pay zakat and sedekah. His thinking that focuses On equity, transparency, and accountability in wealth management remains relevant amidst the challenges of global economic inequality. Abu Ubaid’s ideas on social justice and wealth distribution provide guidance in building a more equitable and sustainable economic system.
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Telkom Indonesia Witel Bogor Najwa Nabila; Ade Sri Mulyani
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.474

Abstract

PT Telkom Indonesia (Persero), Tbk is a State-Owned Enterprise (BUMN) that provides telecommunication network services and information and communication technology (ICT) in Indonesia. The focus of this research is on the performance of employees of PT Telkom Indonesia Witel Bogor. Employee performance is estimated to be influenced by leadership style and work discipline of PT Telkom Indonesia Witel Bogor. The method of collecting data in the preparation of the thesis is the observation method and questionnaire with the analysis method in the form of quantitative analysis with data collection techniques using the Slovin formula. The population used was 43 respondents using a questionnaire in the Likert scale unit. In data processing for analysis, the application of the SPSS 20 program was used with multiple linear regression analysis techniques with the results Y = 1.022 + 0.034 X1 + 0.804 X2 which included data quality tests, classical assumption tests, partial hypothesis tests with T results of 7.337 (X1) and 10.016 (X2). Simultaneously the two independent variables obtained an F calculated of 49.023. In the determination coefficient test, the two independent variables had an effect of 70.5% on employee performance.
ANALISIS PERHITUNGAN ANGSURAN DAN KEPATUHAN PENYETORAN SERTA PELAPORAN PPH 25 PADA PT. SUMBER INSANI Najwa Nabila; Azzhara Maya Cessy; Yuni Artika Sari
Ekonis: Jurnal Ekonomi dan Bisnis Vol 28, No 1 (2026): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v28i1.8993

Abstract

This study examines the calculation, payment, and reporting of Article 25 Income Tax at PT Sumber Insani. The results show that the calculation and payment comply with regulations, but reporting is still delayed due to administrative constraints..Keywords: Article 25 Income Tax, Tax Compliance..
Pengaruh Kecerdasan Emosional dan Efikasi Diri terhadap Pengambilan Keputusan Karier Generasi Z di Kabupaten Tasikmalaya Najwa Nabila; Sri Sudiarti
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 2 (2026): June: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i2.4081

Abstract

This study focuses on Generation Z in Tasikmalaya Regency and investigates how self-efficacy and emotional intelligence influence career decision-making processes. The research was motivated by increasing youth unemployment and the growing number of NEET individuals, namely those not in education, employment, or training, which indicates a lack of readiness among young people in planning their professional future. This study employed a quantitative survey design, with data collected from 100 Generation Z respondents selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS 31. The results show that emotional intelligence has a positive and significant effect on career decision-making, with a t value of 5.291 and a significance value of 0.000. Self-efficacy also has a positive and significant effect, with a t value of 4.153 and a significance value of 0.000. Simultaneously, emotional intelligence and self-efficacy significantly predict career decision-making, with an F value of 131.890 and a significance value below 0.001. The two variables explain 73.1 percent of the variance in career decision-making, while the remaining 26.9 percent is influenced by other variables not included in this study. These findings highlight the importance of strengthening self-efficacy and emotional intelligence to help Generation Z make more mature and well-directed career decisions.