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Medinal
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Journal : Jurnal Ilmiah Niaga Bisnis Elektronik

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10.61533 EFEKTIVITAS PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR (PKB) DALAM MENINGKATKAN PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DI KOTA PANGKALPINANG TAHUN 2021- 2023 Faustina, Amanda; Mulyani, Hendarti Tri Setyo; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 1 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i1.413

Abstract

This study aims to determine how effective the Motor Vehicle Tax (MVT) Clearance Program is in Increasing Motor Vehicle Tax (PKB) Revenue in Pangkalpinang City in 2021 - 2023. The research method used in this research is qualitative. Primary data is obtained from direct interviews with the Head of the Determination, Bookkeeping, and Reporting Section at UPTB SAMSAT Pangkalpinang City, and secondary data is obtained from UPTB SAMSAT Pangkalpinang City to support the results of the study in order to provide an overview of whether the motor vehicle tax (MVT) clearance program is effective or not in increasing motor vehicle tax revenue in Pangkalpinang City. The results showed that the motor vehicle tax clearance program in Pangkalpinang City was effective in increasing motor vehicle tax revenue.Penelitian ini bertujuan untuk mengetahui seberapa efektif Program Pemutihan Pajak Kendaraan Bermotor (PKB) dalam meningkatkan penerimaan Pajak Kendaraan Bermotor (PKB) di Kota Pangkalpinang pada tahun 2021 - 2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Data primer diperoleh dari wawancara langsung dengan Kepala Seksi Penetapan, Pembukuan, dan Pelaporan di UPTB SAMSAT Kota Pangkalpinang, dan data sekunder diperoleh dari UPTB SAMSAT Kota Pangkalpinang untuk mendukung hasil penelitian guna memberikan gambaran apakah program pemutihan pajak kendaraan bermotor efektif atau tidak dalam meningkatkan penerimaan pajak kendaraan bermotor di Kota Pangkalpinang. Hasil penelitian menunjukkan bahwa program pemutihan pajak kendaraan bermotor di Kota Pangkalpinang efektif dalam meningkatkan penerimaan pajak kendaraan bermotor.
ANALISIS PENGARUH BRAND IMAGE, VANITY SEEKING DAN MATERIALISM TERHADAP MINAT BELI ULANG JASA KECANTIKAN (STUDI KASUS PADA KIMLY AESTHETIC CLINIC DI PANGKALPINANG) Jessica; Medinal; Ruben Manullang, Rizal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.154

Abstract

This research was entitled: “Analisis Pengaruh Brand Image, Vanity Seeking Dan Materialisme Terhadap Minat Beli Ulang Jasa Klinik Kecantikan (Studi Kasus Pada Kimly Aesthetic Clinic di Pangkalpinang)”. The background of this research is based on existing phenomena showing that the competition among face and beauty clinic during the pandemic. The purpose of this study was to determine and examine the effect of brand image, vanity seeking, materialism on repurchase intention, both simultaneously and partially. The method of research is a descriptive quantitative study with a sample size of 51 respondents. This study has three independent variables; brand image, vanity seeking, and materialism. The dependent variable was labeled as a repurchase intention. Testing instruments are using validity and reliability tests. The data analysis method used in this study is Multiple Linear Regression Analysis using the F-test along with Simple Linear Regression with T-test. Also the researcher use an analysis of the Coefficient of Determination (R2) in order to provide empirically the ability to explaining the dependent by three independence variables simultaneously. The results of the research on the independent variable brand image (X1) obtained t-count 1,485 < t-table 1.677, vanity seeking variable (X2) with t-count 2,672 > t-table 1.677 and materialism variable (X3) with t-count 3,904 > t-table 1.677. Therefore, a brand image does not have a partial effect towards a repurchase intention,, a vanity seeking has a partial effect towards repurchased intention. Also, the study stated if digital materialsim also has a partial a partial effect towards repurchase order. The results of the F-test show that F-count 52.758 > F-table 2.80. This means that the independent variables (brand image, vanity seeking and materialism) simultaneously have an affect towards the dependent variable (repurchase intention). The test results of the Coefficient of Determination (R2) show Adjusted R-Square 0.756 or in other word, that repurchase intention variable can be explained by variables brand image, vanity seeking and materialism by 75.6%. While the remaining 0.244 or 24.4% can be explained by other variables outside the research variables.
PENGGUNAAN LABA, ARUS KAS DAN LEVERAGE UNTUK MEMPREDIKSI KONDISI KEUANGAN FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRASPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2021 (STUDI KASUS PT GARUDA INDONESIA) Sadili, Sherly Marcella; Maharani, Yunita; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.307

Abstract

The purpose of this study was to determine the effect of cash flow and earnings on financial distress. Data was obtained form secondary data, which was obtained from parties in the form of publication reports for the 2015-2021 period (case study of PT Garuda Indonesia). The financial distress measurement method uses the Altman z-score method. The results of the study show (1) Profit has no significant effect on predicting financial distress. (2) Cash flow has no effect on predicting financial distress conditions. (3) Leverage has no effect on predicting financial distress conditions. And simultaneously this study states that profit, cash flow and leverage have no effect on predicting financial distress.
10.61533 PERAN SISTEM KEUANGAN DESA ONLINE (SISKEUDES) DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA BENTENG KECAMATAN PANGKALAN BARU KABUPATEN BANGKA TENGAH Saputra, Andre; Panjaitan, Fery; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.364

Abstract

This research aims to find out how big the role of the Online Financial System (SISKEUDES) is in improving the quality of village financial accountability in Benteng Village, Pangkalan Baru District, Central Bangka Regency. The research method used in this research is qualitative with data collection techniques obtained from interviews and documentation. There were 4 informants in this research, namely the Village Head, Village Secretary, Finance Head and Planning Head. From the results obtained during the research, it can be concluded that the presence of SISKEUDES in Benteng Village helps the village accountability process to the local government and community with the village financial reports produced by this application. Then regarding the accountability of village financial reports, judging from the vertical and horizontal accountability indicators, the reporting and accountability of the Benteng Village Government has been said to be good or accountable. Benteng Village has implemented SISKEUDES which is adapted to Permendagri No. 20 of 2018 concerning Village Financial Accounting so that the quality of reporting can be accounted for based on applicable village accounting. Although there are still problems with the application which often causes errors.
10.61533 ANALISIS PENGARUH SISTEM ADMINISTRASI PERPAJAKAN ONLINE, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MEMBAYAR PAJAK DI KPP PRATAMA KOTA PANGKALPINANG Fransiska, Lisia; Tri Setyo Mulyani, Hendarti; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.375

Abstract

This research uses a quantitative descriptive approach. The population in this study were all Corporate Taxpayers registered at KPP Pratama Pangkalpinang City, while the sample in this study was 84 Corporate Taxpayers registered at KPP Pratama Pangkalpinang City who met the research criteria. The research results show (1) the Online Tax Administration System has a partial effect on Corporate Taxpayer compliance with a significance value of 0.042 < 0.05 and a tcount value of 2.089 > than a ttable value of 1.675. (2) Tax audits have a partial effect on corporate taxpayer compliance with a significance value of 0.020 < 0.05 and a t value of 2.395 > than a t table value of 1.675. (3) Tax Sanctions have no partial effect on Corporate Taxpayer Compliance with a significance value of 0.067 > 0.05 and a tcount value of 1.869 > a ttable value of 1.675. (4) The online Tax Administration System, Tax Audits and Tax Sanctions simultaneously influence Corporate Taxpayer Compliance with a significance value of 0.001 < 0.05 and a fcount value of 31.586 > than a ftable value of 2.790
Co-Authors Faustina, Amanda Fransiska, Lisia Jessica Maharani, Yunita Mulyani, Hendarti Tri Setyo Panjaitan, Fery Ruben Manullang, Rizal Sadili, Sherly Marcella Saputra, Andre Tri Setyo Mulyani, Hendarti