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KETENTUAN UMUM PERPAJAKAN DAN TATA CARA PERPAJAKAN Dini Vientiany; Lathifah Ananda Putri; Ruli Pebrina Br Sitepu
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 4 (2024): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i4.244

Abstract

This research aims to encourage the public to follow Indonesian tax regulations. Because taxes have a big role in country development, and this term is no longer foreign to us. As a result, there are many laws and regulations that define taxes in Indonesia. Tax regulations always change from period to period, even in Indonesia. Thus, new terms related to taxation emerge and the public needs to know them. Apart from that, it is has import to repite that NPWP is very good for the of the country. Therefore, this paper was written to inform readers about NPWP and increase their awareness of paying taxes. Based on the my country 1945 of Indonesia, Article 23A, regulates taxes and other mandatory tax give for state need. Tax down also give the government the authority to collect taxes. Rights and obligations related to taxes must be fulfilled by all taxpayers.
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.
SOFT SKILL VS HARD SKILL DALAM DUNIA MARKETING: MANA YANG LEBIH PENTING BAGI MAHASISWA? Zuhrinal M. Nawawi; Lathifah Ananda Putri
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.969

Abstract

In this digital era, the marketing world has undergone rapid transformation, requiring skills beyond technical knowledge. This study aims to compare soft skills and hard skills in the context of marketing, and which is more important for students preparing for a career in this field. The method used is a literature review by analyzing various relevant sources discussing the importance of these two skills. The findings of the study show that while hard skills, such as proficiency in digital marketing tools and data analysis, remain important, soft skills, such as communication, teamwork, and adaptability, have a greater impact on success in marketing. This study also suggests that educational institutions should adopt a balanced approach in developing both skills to better prepare students for the increasingly competitive job market. Developing both soft and hard skills simultaneously can improve students' readiness for careers in the dynamic and rapidly changing marketing field.
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.