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PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR Yun Fitriano; Febri Dwi Rimbawati
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.719 KB) | DOI: 10.36085/jam-ekis.v3i2.769

Abstract

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 ≤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.
PENGARUH PENGEMBANGAN EKOWISATA BAHARI PANTAI LINAUKABUPATEN KAUR PROVINSI BENGKULU Eska Prima Monique Damarsiwi; Yun Fitriano
Management Insight: Jurnal Ilmiah Manajemen Vol 14, No 2 (2019): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.417 KB)

Abstract

The development of marine tourism is more aimed at activities with broad vision on the preservation of resources and the environment or better known as marine ecotourism. This marine tourism concept discusses the use of coastal biological resources and various small islands that prioritize environmentalpreservation. Collection of 5 research variables namely attractiveness, accessibility, Public and Private Facilities, tourism image and environmental quality as variables considered to be able to increase the development of marine ecotourism on the linau coast of lanau village. The research method in this studywas a study using a cross sectional questionnaire. The sample used in this study was 399 respondents consisting of various criteria established by the author. From the results of the study found that the attractiveness, accessibility, image and environmental quality have a significant positive effect on marine ecotourism on the Linau coast, while public and private facility factors are not significant on marineecotourism activities on the linau coast. Haliini may be due to lack of development in waters, natural habitat and natural beauty are not damaged and will be removed.
ANALISIS TINGKAT KESEHATAN BANK DENGAN PENERAPAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS DAN CAPITAL) PADA PT.BANK BENGKULU Yun Fitriano; Ririn Marlina Sofyan
Management Insight: Jurnal Ilmiah Manajemen Vol 14, No 1 (2019): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.454 KB) | DOI: 10.33369/insight.14.1.73-91

Abstract

This study aims to determine the health level of PT. Bank Bengkulu in the 2014-2016 period if measured using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). Based on the results of the assessment of bank soundness by applying the RGEC method at PT. Bank Bengkulu is seen from factors, namely 1. Risk Profile, the results of the 2014 NPL ratio of 0.39%, in 2015 amounted to 0.39%, and in 2016 amounting to 0.33% can be said to be very healthy. The results of the LDR ratio in 2014 amounted to 85.79%, in 2015 amounted to 91.05%, and in 2016 amounting to 93.31% this could be said to be quite healthy. 2. Good Corporate Governance in the 2014-2016 period of 89.33% can be said to be very healthy. 3. Eanings, the results of the 2014 ROA ratio amounted to 3.69%, in 2015 amounted to 3.29%, and in 2016 amounting to 3.02% this could be said to be very healthy. The results of the BOPO ratio in 2014 amounted to 74.10%, in 2015 amounted to 80.54%, and in 2016 amounting to 77.71% this could be said to be very healthy. 4. Capital, the results of the 2014 CAR ratio amounted to 16.99%, in 2015 amounted to 21.39%, and in 2016 amounting to 19.07% can be said to be very healthy. The results of the health research at PT. Bank Bengkulu in the 2014-2016 period showed that PT. The Bengkulu Bank gets PK 1, which is very healthy.
Pemanfaatan Lahan Perkarangan Sebagai Sumber Penghasilan Tambahan bagi Ibu-ibu Rumah Tangga di Jl. Merawan 14 RT.31 RW.07 Kelurahan Sawah Lebar Kecamatan Ratu Agung Kota Bengkulu Neri Susanti; Kamelia Astuty; Nirta Vera Yustanti; Ahmad Soleh; Yun Fitriano
Jurnal Dehasen Untuk Negeri Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i1.3392

Abstract

Utilization of land Yard is open land that is around the house. During the pandemic, most people are tired of staying at home. To overcome this boredom, one of which can be done by utilizing the yard of the house. Utilization of yard land will provide benefits for family life such as: a source of food and also as a source of income. One of the agricultural technologies that can be applied to utilize the yard is hydroponic technology. Hydroponics is a technique of cultivating plants without using soil as a planting medium. The advantage of plants cultivated by the hydroponic method is that the results of Forgetfulness are higher with better yield quality. The prospects for developing a hydroponic business are very good, especially in urban areas, because land in urban areas is very narrow as a result of land conversions such as for housing, offices, shops and roads. Narrow land is suitable for agricultural businesses using hydroponic technology. The awareness of city people is getting higher to maintain their health by consuming good quality vegetables and fruits. Several types of vegetable plants that can be cultivated with a hydroponic system include: lettuce, celery, cauliflower, pakchoy, takecay and so on. This is very profitable for the community, especially housewives on Jl. Merawan 14 in order to be able to utilize the yard as a source of additional income and for daily needs.
Pengaruh ROA, EPS, Dan DER Terhadap Return Saham (Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Delpania Delpania; Yun Fitriano; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3217

Abstract

This study aims to determine the effect of Return On Assets (ROA), Earnings per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in Healthcare Sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period, either partially or partially. simultaneous. This company focuses on Healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Based on the sampling criteria, the research sample obtained is 12 companies with a total of 25 observations using purposive sampling method. This research is quantitative descriptive. Based on its function, this study aims to analyze data on companies in the Healthcare sector. The data used is descriptive statistical analysis test, followed by classical assumption test including normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, and the statistical method used to analyze the data using multiple linear regression analysis. The data in this study are secondary data with a time per year for 5 years starting from 2017-2021 obtained from the Indonesia Stock Exchange (IDX). The results showed that the best company, namely the company PT. Indofarma Tbk (INAF) with an average score of 153.69. While the results of multiple linear regression analysis to determine the effect of ROA, EPS, and DER on Stock Returns show that partially ROA has a positive effect on Stock Return, with a value of tcount 3.650 > ttable 2.003. EPS has a positive effect on stock returns, with a tcount of 2,623 > ttable of 2,003. DER has a positive effect on Stock Return with a tcount value of 5.820 > ttable 2003. Simultaneously ROA, EPS, and DER together have a positive effect on Stock Return with Fcount 32,266 > Ftable 2.76..
Analisis Persediaan Bahan Baku Usaha Tempe Risky Di Desa Serumbung Kabupaten Bengkulu Utara Reni Astuti; Yun Fitriano; Sulisti Afriani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3294

Abstract

The purpose of this study was to analyze the supply of raw materials for the Tempe Risky business in Serumbung Village, North Bengkulu Regency. The analytical method used is Economical Order Quantity (EOQ), Total Cost (TC), Re Order Point (ROP), and Safety Stock (SS). The results showed that to meet the need for raw material supplies of 336 sacks during the research period, from January 2021 to December 2021 (2021), the number of purchases that were Economical / EOQ of soybean raw materials had to be carried out by the Tempe Risky Business in Serumbung Village. North Bengkulu Regency is a total of 6 sacks per order with a frequency of 56 orders in one period from January 2021 to December 2021. Reordering or Re-Order Point (ROP) can also be determined, namely reordering should be done when the inventory is in warehouse as much as 4 sacks, with a lead time of 2 days so as not to hamper the company's production process. Total Cost can also be determined, namely the total cost of raw material inventory Rp. 55,456,650, - so that it can save on inventory costs of Rp. 163.643.350,- Safety Stock (SS) of 2 sacks that must be in the warehouse, this is intended so that there is no shortage of soybean raw materials if there is a delay in the delivery of raw materials.
Pengaruh Kompetensi Dan Objektivitas Terhadap Kualitas Audit Aparatur Pengawas Inspektorat Kabupaten Seluma Trio Novaldi; Karona Cahya Susena; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3610

Abstract

The number of corruption cases that occurred, one of which was in the local government, therefore the researchers conducted a study that aims to test whether there is an influence of the competence of the supervisory apparatus of the Seluma Regency Inspectorate on audit quality and whether there is an influence of the objectivity of the Seluma Regency Inspectorate's supervisory apparatus on audit quality. This type of research is quantitative, the data collection method uses a survey method by distributing questionnaires that are arranged in writing, structured and systematic, while the data analysis technique uses a research instrument test, multiple linear regression, coefficient of determination and hypothesis testing. The results of this study found that there was an influence between competence and objectivity on audit quality, which can be seen from the results of the regression analysis which showed Y = -4.660 + 0.545 X_1 + 1.285X_2, the coefficient of determination was 0.581, the results of the t-test for competence were 0.004 and objectivity was 0.000, which means that it indicates that competence and objectivity are less than 0.05, meaning that competence and objectivity have a significant effect on audit quality, and supported by the results of the F test which shows a significance value of 0.000 <0.05, meaning that the independent variables are X_1 (competence) and X_2 ( objectivity) has a significant effect simultaneously on audit quality (Y)
An Analysis Of Production Cost Calculating For Determining The Selling Price Of Kue Tat Cik Jum Home Industry In Bengkulu City Annisah Oktariani; Yun Fitriano; Yesi Indian Ariska
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3595

Abstract

Businesses with an SME background have increased, especially in the Home Industry which is centered on traditional food, one example is Kue Tat Cik Jum. The method used is descriptive quantitative using the full costing method for calculating the production cost and determining the selling price using the full cost pricing method. The purpose of this study was to find out how the calculation for determining the production cost at the home industry Kue Tat Cik Jum of Bengkulu City. The results of this study indicate that the calculation of the production cost carried out according to Kue Tat Cik Jum in 2021 is IDR 19.832 and in 2022, it is IDR. 20,950, - therefore the profit earned in 2021 is Rp. 2.168, - per fruit and the profit earned in 2022 is Rp. 1,050, - per fruit. While the calculation of production cost of uses the full costing method in 2021 of Rp. 24.444, -, in 2022 it is Rp. Rp. 21.703, -, therefore the profit earned in 2021 is Rp. 6.056, - per fruit and in 2022 it is Rp. 6,797,- per fruit, with a profit from determining the selling price of 25%. There is a difference between the calculation of production cost of carried out Kue Tat Cik Jum and the calculation of production cost using the full costing method in 2021 the difference is IDR 2.612, and in 2022 the difference is IDR 1.753, the difference in this calculation is due to the calculations made by Kue Tat Cik Jum does not take into account factory overhead costs, such as electricity and water costs.
Pengaruh Net Profit Margin (NPM) Return On Asset (ROA), Return On Equity (ROA) Terhadap Nilai Perusahaan PT. Astra International TBK Tahun 2017-2021 Inka Nabela Nabela; Yun Fitriano; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3889

Abstract

Rapid economic development and the emergence of many new companies make every company in Indonesia must have a high ability to maintain the stability of the company's sustainability and company value.The purpose of this study was to determine the effect of Net Profit Margin, Return on Assets, Return on Equity on the Company Value of PT. Astra International Tbk. Data collection was carried out by taking samples on the website www.idx.co.id and data were analyzed using descriptive statistical analysis methods, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression tests and determination tests.The results of the regression analysis show Y = 1.135 + 1.600NPM – 108.378ROA + 59.865ROE which means that the three variables have an influence on firm value. The value of the coefficient of determination is 0.536. This shows that Net Profit Margin (X1), Return on Assets (X2) and Return on Equity (X3) have an effect on Firm Value (Y) of 53.6% while the remaining 46.4% is influenced by other variables not included in this study. the results of the t test at a significance level of 0.05 explain that partially Net Profit Margin, Return on Assets and Return on Equity have a significant influence on the Company Value of PT. Astra International Tbk.
Pengaruh Faktor Demografis (Usia, Jenis Kelamin, dan Penghasilan) Terhadap Kepatuhan Wajib Pajak di Kota Bengkulu Winny Lian Seventeen; iwin Arnova; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3971

Abstract

This study aims to examine the influence of demographic factors, namely age, gender, and income, on taxpayer compliance in Bengkulu City. The analysis method used is regression analysis with a survey approach and purposive sampling technique to select respondent samples. Data were analyzed using SPSS statistical software. The results show that age, gender, and income significantly influence taxpayer compliance. Age has a significant positive effect on taxpayer compliance. Gender also has a significant effect on taxpayer compliance, where female respondents are more compliant in paying taxes compared to male respondents. Income also has a significant effect on taxpayer compliance, where respondents with higher income tend to be more compliant in paying taxes. The results of this study can provide input for relevant parties in improving taxpayer compliance in Bengkulu City.
Co-Authors AA Sudharmawan, AA Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Abrianto, Bimo Adila, Novinia Afriani , Sulisti Afriani, Melati Agilia Putri Ayu Dewanti Agresti, Agresti Agung, Kimas Kurniawan Tando Ahmad Soleh Alfajar, Muhammad Imam Alpino, Shendi Putra Amelya, Tifani Rika Anamica, Marshello Anderstar , Tomi Andini, Puja Anggini, Anggini Anggraini, Adinda Dewi Anisa, Rici Anjjely, Sellina Dwi Annisah Oktariani Antoni Antoni Anugrah Anggun Sentosa Anugrahheni, Kitrang Apiska, Nia Ariska, Yesi Indian Asti Dwy Rahayu Astuty, Kamelia Bimo Abrianto Buaton, Wiranda Cantika, Yella Damarsiwi, Eska Prima Monique Daniarti, Rahma Danofi, Alwin Dary, Nadya Putri Wulan Delpania Delpania Denis Rydarto Dennis Rydarto Tambunan Des Gita Adinda Putri Desi Ismawati Devalya, Devalya Dewanti, Agilia Putri Ayu Diana Diana E. Ahmad Soleh E. G, Ida Ayu Made Efendi , M. Aldi Rizki Effendi, Bahman Effendi, Yanto Efrian, Ahmad jalou Eka Irawati Ela Julaili Putri Evi Harlinda Fachruzzaman, Fachruzzaman Fahlevi, Mochammad Febliansyah, M. Rahman Febri Dwi Rimbawati Ferdiatma, Ghiyats Ferina, Zahrah Indah Ferli, Kurnia Dwi Fitrah, Muhammad Idza Al Fitri, Dwi Kusmita Gayatri, Ida Ayu Made Er Meytha Gayatri, Ida Ayu Made Ermeytha Ghiyats Ferdiatma Gibran, Ahmad Gustian, Ryan Handayani, Dewa Ayu Made Dewi Handayani, Sri Hanila, Siti Harwini , Dewi Harwini, Dewi Hendri Yanova Herfianti, Meiffa Herlin, Herlin Herlina, Yeni Herlyaminda, Evi Hidayah, Nenden Restu Hutabarat, Suzeti Monica Ida Anggriani Ida Anggriani Ilahi, Pandu Nur Akbar Inka Nabela Nabela Iwin Arnova Jahda, Amila Tarina Julaili Putri, Ela Kamelia Astuty Karona Cahya Susena Kresnawati Kresnawati Kresnawati, Kresnawati Kurnia Dwi Ferli Kurniawan, Kiemas Lausa Saresa Lesmana, Rendy Lidya Gustina Putri Likhatus Sakdah Lindayanti Lindayanti Lindayanti Lindayanti, Lindayanti Lisa Oktafiani Lisi Rahmadayanti Lora Nopita Sari Lutfiani, Irma M. Rahman Febiliansa Madewi.KH, Wista Elis Martika, Rengga Maryani, Dike Meliani, Nita Melinda, Tri Febrina Mia Margareta Midas, Faisal Muhammad Muhammad Rahman Febliansa Mulyadi, Singgi Muslimin, Herlian Nabila, Melane Neysha Nainggolan, Sulastri Nasution, Suswati Nely Puspita Sari Neri Susanti Nia Indriasari Nirta Vera Yustanti Nisa, Nabela Aulia Nopianto, Nopianto Nopita Sari Nopita Sari Nur Mohammad Syahputra Okta Septiarani Oktariani, Sri Pardi, Sri Handayani Peringki, Peringki Permana, Jaka Prasetia, Zelinda Pratama, Meylan pratama, rendi Prawitasari , Andriyani Prawitasari, Andriyani Prayu Ivantri Purnamasari, Reni Putra , Iswidana Utama Putra Kurniawan Utama Putra, Iswidana Utama Putra, Septa Adiguna Putri Kurnia Putri, Pongki Resmala Putri, Shintia Radili , Putri Rahayu, Asti Dwy Rahayu, Melyan Arista Rahmadani, Emilda raja Ardiansyah, Dendi Ramadan Subhi Ramadani, Cindy Ramadani, Viona Ramadhanti, Ferlinchia Ramdona, Desti Ratna Rutiningsih Raynaldo Saputra Simatupang Reni Astuti Rera Marsela Resmaini, Rita Revaldo Khairullah Riani, Gusti Rina Trisna Yanti Rina Trisna Yanti Rinto Noviantoro, Rinto Ririn Marlina Sofyan Rita Resmaini Rizky Ramadhan, Rizky Romanza, Nano Rutiningsih, Ratna Safitri, Ida Nur Safitri, Penti Sandi Saputra Santri, Dila Saresa, Lausa Sari, Nely Puspita Sari, Yana Nopita Satrya, Ridoh Abima Secilia Racmi Selly Marselina Selvia Depita Sari serly mayang sari Seventeen, Winny Lian Shendi Putra Alpino Siti Hanila Subhi, Ramadan Sulisti Afriani Sulisti Afriani, Sulisti Surahman Julizar Saputra Susan Susanti SUSAN SUSANTI, SUSAN Susanto, Bogi Syallaysyah, Jenny Dwi Tambunan, Dennis Rydarto Tawakal, Anzori Tito Irwanto Tri Febrina Melinda Tri Febrina Melinda, Tri Trio Novaldi Trisna, Rama Dita Ulandari, Silvia Wagini Wagini Wagini, Wagini Wahyu, Lakon Wardani, Desta Andriani Kusuma Wati, Ina Sintia Wulandari, Asyora Wulandari, Weni Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yeni, Sela Rahma Yesi Indian Ariska Yudi Irawan Yudi Irawan Abi Yulianti , Oni Yulianti, Oni Yulita Sari Yulita Sari Zahrah Indah Ferina Zhafran, Alif Zoniarti, Zoniarti