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PENGARUH SANKSI DENDA DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA PELAKU UMKM Rahmat Yuliansyah; Desy Amaliati Setiawan; Bayu Pratama; Meliana Sistin
Jurnal Cakrawala Ilmiah Vol. 4 No. 5: Januari 2025
Publisher : Bajang Institute

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Abstract

The purpose of this study is to investigate whether tax penalties and income levels have an impact on the tax compliance of MSME actors. The study was conducted using a quantitative research method, and data was collected by distributing questionnaires through Google Forms and WhatsApp social media to MSMEs in Jakarta. The findings of the study indicate that: (1) Fines have an influence on the compliance of MSME actors regarding tax payments. The likelihood of taxpayers fulfilling their obligations increases when tax sanctions are implemented. (2) The income level of MSME actors affects their compliance with tax payments. MSMEs with higher income or turnover are more likely to comply with their tax obligations. There is a significant and positive correlation between fines, income levels, and tax compliance for MSMEs in Jakarta.
IMPLEMENTASI PENGELOLAAN DANA DEPOSITO PT. BPR SENTRAL MANDIRI Rahmat Yuliansyah; R. Roro Nurfatihah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 4: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i4.10866

Abstract

This study aims to determine the procedures for managing deposits and how to calculate the results of deposit management and the risks that may be present in deposits at PT. BPR Sentral Mandiri. This study uses a qualitative method that covers various aspects, such as analysis of procedures and management of deposits at BPR, starting from the opening process, setting interest rates, to policies related to deposits, this study will also explore the perception and motivation of the community in choosing deposits as a form of investment, including their level of satisfaction. In addition, it will be traced how funds obtained from deposits affect the distribution of credit by BPR to the community. This study also aims to identify the advantages and challenges faced by customers and BPR in managing deposits. finally, the deposit marketing strategy implemented by BPR to attract public interest will be an important part of this study. The results of the study, management of PT. BPR Sentral Mandiri is in accordance with OJK Regulation Number 4 / POJK.03 / 2015. and Number 13 / POJK.03 / 2015 concerning the implementation of BPR risk management
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS AND EFFECTIVENESS OF FINANCIAL MANAGEMENT OF HAJJ FUNDS ON THE QUALITY OF HAJJ FINANCIAL REPORTS AT BPKH BEKASI CITY (PERIOD 2020 – 2022) Rahmat Yuliansyah; Said Khaerul Wasif; Desi Amaliati; Farmansjah Maliki
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 6: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i6.7698

Abstract

This research aims to test the application of government accounting standards and the effectiveness of Hajj fund management on the quality of Hajj financial reports at BPKH Bekasi City for the 2020 - 2022 period. This study uses a quantitative approach. The research population used Hajj and Umrah (PHU) employees at BPKH Bekasi city. Sampling in this study used purposive sampling, namely taking samples from a population of 31 respondents. The analytical method used is multiple linear regression test analysis. The data processing tool is SPSS 26. Based on this research, it shows that: 1). Partially, the variable role of government accounting standards has a significant effect on the quality variable of Hajj financial reports 2). The variable effectiveness of Hajj fund management has a significant effect on the quality of Hajj financial reports at BPKH Bekasi City. Originality/Value this article with the title Implementation of Government Accounting Standards and Effectiveness of Financial Management of Hajj Funds on the Quality of Hajj Financial Reports at BPKH Bekasi City (Period 2020 – 2022). The artikel is original and is not an imitation, duplication or plagiarism of scientific work that has been published and/or has been used for publication in other articles or journals except for the part where the source of the information is properly stated. If in the future it can be proven that there are elements of imitation, duplication or plagiarism, then I am willing to accept sanctions in accordance with applicable laws and regulations