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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Journal of Economic, Bussines and Accounting (COSTING) Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Ilmiah Edunomika (JIE)
Thahir, Fera Firyal
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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IMPLEMENTASI SKEMA BONUS DALAM MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN PADA PERUSAHAAN TRANSPORTASI LAUT Ruhayu, Yuyu; Rustam, Andi; Lukman, Andi; Rustan, Rustan; Adiningrat, Andi Arifwangsa; Thahir, Fera Firyal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13333

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana implementasi skema bonus dalam meningkatkan produktivitas kerja karyawan pada Perusahaan Transportasi Laut. Penelitian ini menggunakan teknik analisis kualitatif analisis kualitatif dengan Langkah-langkah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa adanya korelasi positif antara implementasi skema bonus dengan peningkatan produktivitas kerja karyawan. Pola skema bonus yang di terapkan yaitu bonus secara individu maupun bonus secara kelompok. Bonus berbasis individu lebih efektif dalam meningkatkan motivasi pribadi.
Menelisik Pelaporan Pajak Online Pada Usaha Mikro Kecil Menengah (UMKM) Thahir, Fera Firyal; Nasaruddin, Fadliah; Tenriwaru, Tenriwaru
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 2 (2020): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i2.362

Abstract

The government continues to increase the existing tax potential by carrying out tax modernization in the form of online tax reporting (e-filling). This method is expected to facilitate business tax reporting. However, the reality on the ground shows that some of the small business actors are still unfamiliar with this method because there is still a manual process detected by the tax service provider. The purpose of this study is to determine the dynamics of online tax reporting that is applied to micro, small and medium enterprises (MSMEs) in fulfilling tax obligations as taxpayers. The basis of this research is qualitative with descriptive research type. This research method uses qualitative descriptive and data collection is done by observation, interviews, and documentation. From the results of the research conducted showed that not all taxpayers especially MSMEs use the online tax reporting system, but the online implementation system has been running well and shows consistency that it is mandatory to use a sustainable online system. There have been many taxpayers who feel the benefits of using the online system but there are still some taxpayers who have not felt it, depending on the convenience of each individual. Many taxpayers still lack understanding and feel some obstacles in online reporting. Therefore, in-depth socialization is applied so that the parties served and those served are able to optimize the online system. 
PERSEPSI ETIS PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PENENTU DAN KONSEKUENSI KEPATUHAN PAJAK SUKARELA Amna, Amna; Jacob, Muhammad Salman Alfansuri; Thahir, Fera Firyal; Dewi, Mega Arisia; Burhanuddin, Burhanuddin
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.v8i2.13066

Abstract

Abstrak Perbedaan persepsi mengenai penghindaran pajak didasari oleh penilaian moral individu. Penilaian moral mencerminkan kemampuan individu untuk menentukan tindakan etis. Penelitian ini bertujuan untuk menguji faktor persepsi etis terhadap penghindaran pajak dan pengaruh persepsi etis terhadap kepatuhan pajak. Survei dilakukan terhadap 150 responden. Data tersebut kemudian diolah dengan software SEM sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan menunjukkan bahwa: H1: Relativisme mempunyai pengaruh positif terhadap persepsi etis penghindaran pajak. H2: Idealisme mempunyai pengaruh negatif yang signifikan terhadap persepsi etis penghindaran pajak. H3: Religiusitas berpengaruh terhadap persepsi etis penghindaran pajak dan yang terakhir H4: Persepsi etis penghindaran pajak berpengaruh negatif terhadap kepatuhan pajak sukarela. Kata Kunci: Pajak, Kepatuhan Pajak Sukarela, Persepsi Etis Penghindaran Pajak
Seagrass Use and Livelihood Dependence in Small-Scale Fisheries: Socioeconomic Implications for Coastal Resource Management in the Kei Islands, Indonesia Hamid, Syahibul Kahfi; Pentury, Frischilla; hasyim, Cawalinya Livsanthi; Ohoiwutun, Elisabeth Cory; Falah, Muhammad Helmi; Thahir, Fera Firyal; Teniwut, Wellem Anselmus
ECSOFiM (Economic and Social of Fisheries and Marine Journal) Vol 14, No 1 (2026): ECSOFiM October 2026
Publisher : Faculty of Fisheries and Marine Science, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ecsofim.2026.014.01.03

Abstract

Seagrass meadows support coastal livelihoods, but how habitat-use frequency reflects overall livelihood dependence remains insufficiently understood. We surveyed 200 fisheries-based individuals across coastal villages in the Kei Islands, Indonesia. Outcome-specific regression models examined associations between fishing strategy, seagrass-use frequency, livelihood contribution, catch quantity, gross catch value, environmental perceptions, and management support. Invertebrate/gleaning-only fishers had significantly lower odds of frequent seagrass use than finfish-only fishers (odds ratio = 0.013; 95% CI: 0.002–0.099), whereas mixed fishers showed no clear difference from finfish-only fishers. Fishing diversification showed no clear association with proportional livelihood contribution, nor did fishing strategy associate with catch quantity or gross catch value. Furthermore, associations of seagrass-use frequency and livelihood contribution with perceived environmental change, threat recognition, and management support were inconsistent across outcomes. Thus, pronounced differences in habitat-use frequency among fishing strategies do not reliably reflect other livelihood and management dimensions. Assessments of seagrass-associated fisheries should treat habitat use, livelihood contribution, fisheries outcomes, and management attitudes as complementary indicators rather than assuming a single measure represents the others.
Co-Authors Adiningrat, Andi Arifwangsa Amna, Amna Burhanuddin Burhanuddin Cawalinya Hasyim, Cawalinya Hamid, Syahibul Kahfi Jacob, Muhammad Salman Alfansuri Lukman, Andi Mega Arisia Dewi Muhammad Helmi Falah Nasaruddin, Fadliah Ohoiwutun, Elisabeth Cory Pentury, Frischilla Ruhayu, Yuyu Rustam, Andi Rustan, Rustan Teniwut, Wellem Anselmus