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PERSPEKTIF WAJIB PAJAK UMKM TERHADAP KONSULTAN PAJAK DI KOTA MALANG Yayuk Sulistyowati
OPTIMA Vol 2, No 2 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Fungsi konsultan pajak yakni untuk mendorong Wajib Pajak UMKM melaporkan kegiatan usahanya dengan benar. Pentingnya konsultan pajak karena memiliki jaringan yang luas dan dapat menangani permasalahan yang dialami oleh wajib pajak dalam menyelesaikan kewajiban perpajakannya. Tujuan penelitian ini untuk mendeskripsikan perspektif wajib pajak UMKM dan konsultan pajak, menguji pengaruh perspektif wajib pajak UMKM dengan konsultan pajak di Kota Malang. Penelitian yang dilakukan merupakan penelitian dengan mengunakan metode kuantitatif. Penentuan sampel penelitian ini menggunakan metode pruposive sampling sehingga didapatkan sampel sebanyak 80 Wajib Pajak UMKM di Kota Malang. Teknik pengumpulan data yang digunakan oleh peneliti adalah kuesioner dan dokumentasi. Metode analisa data yang digunakan yaitu regresi linier sederhana dengan mengunakan program SPSS. Hasil penelitian membuktikan bahwa perspektif wajib pajak UMKM setuju terhadap peranan konsultan pajak sebanyak 53% dalam membantu dan mengarahkan pelaku UMKM dan perspektif Wajib Pajak UMKM berpengaruh terhadap konsultan pajak di Kota Malang sebesar 6,566. Adapun yang perlu dilakukan Wajib Pajak diharapkan patuh dalam pembayaran pajak seperti membayar pajak tepat waktu sehingga mambantu berperan serta dalam meningkatkan hasil pajak untuk meningkatkan pembangunan dan perekonomian Indonesia, apabila mengalami kesulitan dalam pembayaran pajak maka Wajib Pajak perlu menggunakan jasa konsultan pajak.

STRATEGI PENGEMBANGAN DESA WISATA GUBUGKLAKAH A.Yusuf Kholil; Ninin Khoirunnisa
OPTIMA Vol 2, No 1 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Tujuan pertama dalam penelitian ini adalah mengidentifikasi dan menganalisis potensi daerah Desa Gubugklakah. Tujuan kedua adalah mengidentifikasi dan menganalisis lingkungan internal dan eksternal Desa Gubugklakah yang menjadi kekuatan, kelemahan, peluang dan ancaman. Tujuan terkahir dalam penelitian ini adalah menentukan strategi yang tepat untuk diterapkan dalam pengembangan Desa Wisata Gubugklakah sebagai desa wisata. Metode analisis data yang digunakan yaitu analisis deskriptif dan analisis kualitatif. Analisis deskriptif digunakan untuk menganalisis potensi Desa Gubugklakah dan mengidentifikasi faktor utama pada faktor internal (IFE) dan eksternal (EFE) sedangkan dalam analisis kualitatif menggunakan analisis SWOT yang berupa matriks IE dan matriks SWOT. Untuk menganalisis strategi pengembangan Desa Gubugklakah menggunakan analisis QSPM. Kata kunci: evaluasi faktor internal , evaluasi faktor eksternal, matriks SWOT, matriks QSPM. The first objective of this research is to identify and analyze potential areas Gubugklakah Village. The second objective is to identify and analyze the internal and external environment Gubugklakah Village of the strengths, weaknesses, opportunities and threats. The last destination of this research is to determine the right strategy to be applied in the development of tourism Gubugklakah Village as a tourist village. Data analysis method used is descriptive analysis and qualitative analysis. Descriptive analysis was used to analyze the potential of the Gubugklakah Village and identify the main factors on internal factors (IFE) and external (EFE) whereas in qualitative analysis using SWOT analysis in the form of a matrix IE and SWOT matrix. To analyze the development strategy of the Gubugklakah Village use QSPM analysis. Keywords: internal factors evaluation, external factors evaluation, SWOT matrix, QSPM matrix.

WILAYAH POTENSIAL DALAM PENGEMBANGAN AGROWISATA BUAH DI KABUPATEN CIREBON Nur Syamsiyah; Sulistyodewi Sulistyodewi; Tuti Karyani
OPTIMA Vol 1, No 2 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Agriculture in Cirebon Regency very developed, one of the production of agricultural products that have increased the commodity of fruits, in addition to the agricultural sector, the tourism sector became the attraction of visitors to visit Cirebon regency. To be able develop agro-tourism potential areas that will be used as an area of agrobased development of fruit plants such as mango, guava, papaya and banana. Potential superior commodity areas were analyzed using Location Quotient (LQ) analysis of several subdistricts in Cirebon Regency. Cirebon Regency consists of 40 sub-districts, from 40 sub-districts there are 7 districts that become the commodity fruits base sector with LQ value above 1. Subdistricts that become the base areas are Sedong Subdistrict, Susukan Lebak Subdistrict, Greged Subdistrict and Duku putang Subdistrict The base area for the mango fruit commodity, Jamblang District as a guava commodity development area, Duku Puntang subdistrict and Greged sub district is the base for papaya commodities, and Lemah abang and Susukan subdistricts are the basis of banana commodities. For Localization Coefficient and Specialization coefficient, in sub-districts which are fruit commodity base sector there is not one subdistricts which is centered in producing a commodity or specializing in certain farming activities.

AGROINDUSTRI KAKAO UNTUK MENINGKATKAN PENDAPATAN MASYARAKAT PETANI DI KABUPATEN KONAWE Rayuddin Rayuddin
OPTIMA Vol 3, No 2 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

Tujuan inovasi agroindustri kakao adalah menerapkan teknik fermentasi biji kakao dengan menggunakan kotak fermentasi yang didesain khusus guna meningkatkan kualitas biji kakao pada usahatani kakao rakyat, sehingga memiliki nilai jual yang lebih tinggi dan dapat meningkatkan pendapatan petani kakao. Nilai ekonomi produk kakao rakyat masih dominan diperoleh dari produk primer menyebabkan perolehan pendapatan per satuan unit produk usahatani kakao tergolong relatif rendah. Nilai tambah komoditas kakao dapat diperoleh masyarakat dengan cara melakukan fermentasi biji kakao dalam proses pasca panen kakao. Masalahnya adalah bagaimana meningkatkan kualitas biji kakao dalam proses pascapanen menjadi produk biji kakao fermentasi yang mempunyai nilai jual yang lebih tinggi sehingga dapat meningkatkan pendapatan petani kakao. Teknik fermentasi kakao dilakukan dengan cara: (a) biji kakao basah dimasukkan kedalam kotak fermentasi ukuran 30x30x30 cm (p.l.t) selama 48-27 jam, (b) pembalikan dan pengadukan biji kakao, (c) pengontrolan suhu biji kakao minimal 52 derajat celsius, (d) pencucian biji kakao, (e) pengeringan biji kakao, serta (f) penyimpanan dan pengemasan biji kakao. Hasil penelitian menunjukkan bahwa nilai produk biji kakao fermentasi dapat meningkatkan harga jual kakao kualitas fermentasi (52,17 persen) dan meningkatkan nilai pendapatan usahatani kakao rakyat sebesar Rp 23.268.000,00.-/ha per tahun dalam masyarakat perkebunan.

PENGEMBANGAN BUDI DAYA STROBERI DI DISTRIK WALESI KABUPATEN JAYAWIJAYA Alber Tulak; Khaerunisa Khaerunisa; Shoy3 Shoy3
OPTIMA Vol 3, No 1 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

Tanaman stroberi merupakan salah satu sumber pendapatan dalam sektor pertanian di Kabupaten Jayawijaya, Provinsi Papua khususnya di Distrik Walesi. Budidaya yang dilakukan oleh petani saat ini masih bersifat konvensional dan masih dalam skala kecil dan masih perlu pengembangan. Adapun permasalahan yang dihadapi adalah belum diketahui bagaimana potensi dan faktor-faktor lingkungan eksternal dan lingkungan internal serta bagaimana pengembangan strategi budidaya stroberi di Distrik Walesi Kabupaten Jayawijaya. Tujuan dari penetian ini adalah untuk mengidentifikasi potensi dan faktor-faktor lingkungan eksternal dan lingkungan internal usahatani budidaya stroberi di Distrik Walesi Kabupaten Jayawijaya serta merumuskan pengembangan strategi budidaya stroberi di Distrik Walesi Kabupaten Jayawijaya. Penelitian ini menggunakan analisis deskriptif, kualitatif dan analisis SWOT. Hasil penelitian menunjukkan bahwa; 1. Faktor-faktor internal sebagai berikut berikut: a. Kekuatan: Iklim yang mendukung pertumbuhan dan perkembangan tanaman stroberi, produk unggulan daerah, dan konsumen. b. Kelemahan: modal petani yang terbatas, manajemen usaha yang belum memadai, dan peningkatan sdm yang belum dicapai. c. Peluang : pasar yang masih terbuka, dukungan dari pemerintah terhadap pengembangan budidaya stroberi, dan motif ekonomi pasar yang kuat dengan adanya investor. d. Ancaman: masuknya produk stroberi dari daerah lain, adanya peningkatan biaya, dan belum ada industri yang mau menjadi mitra. 2. Alternatif strategi yang dapat diterapkan: a. Meningkatkan kualitas dan kuantitas produksi stroberi agar mampu memenuhi permintaan konsumen. b. Memaksimalkan SDM untuk melakukan perbaikan dalam strategi pemasaran serta mempertahankan kualitas stroberi. c. Meningkatkan kualitas dan kuantitas produksi stroberi agar mampu memenuhi permintaan konsumen dengan menerapkan konsep agrowisata stroberi. 3. Prioritas strategi yang dapat diterapkan dalam upaya pengembangan agribisnis stroberi di Distrik Walesi adalah meningkatkan pendidikan dan pengajaran serta permodalan melalui kelembagaan dengan menyentuh seluruh petani untuk meningkatkan kuantitas serta kualitas stroberi untuk memenuhi permintaan pasar.

STUDI KASUS PENERAPAN KONSEP BIAYA RELEVAN DALAM KEPUTUSAN DISKON HARGA PUPUK NPK Eny Rachmawati
OPTIMA Vol 2, No 1 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Research actually aim the information on the maximum limit of discount given problem encountered by pupuk organik industries is the lack of information on the relevan cost dealing with the decision making on giving the discoun. The obyective of the case study is to supply the information on the maximum limit of the discount given. The method includes the use of relevant cost concept. The data analysis of the cost with the stages :(1) Classifing the cost based on itsbehaviours to know the fixed cost, the variable and semi variable one, (2) Determining fixed and variable elememt in semi variable cost by using least squares method, (3) Calculating variable cost per unit, and (4) Calculating the percentage of maximum discount is as much as contributionmargin per unit Rp. 8.281,55 of normal selling priceRp. 25.000,- or as much as contribution margin ratio 33, 13 % and minimum selling price is as much as Rp. 16.718,55 per unit Keywords : relevan cost, selling price discount, contribusi margin Penelitian ini bertujuan untuk memberikan informasi tentang batas maksimum diskon yang dapat diberikan karena belum tersedianya informasi biaya yang relevan dengan pengambilan putusan diskon. Berkenaan dengan hal tersebut maka penelitian ini membuktikan secara empiris penggunaan konsep biaya relevan, pengolahan data biaya dan tingkat kegiatan : 1. Pengklasifikasian biaya berdasarkan perilakunya untuk mengetahui biaya tetap, biaya variabel dan biaya semi variabel 2. Penentuan unsur tetap dan unsur variabel dalam biaya semi variabel metode kuadrat terkecil 3. Penghitungan biaya variabel per unit 4. Penghitungan persentase potong maksimal harga jual normal dan harga jual per unit. Hasil studi kasus berupa diskon maksimal sebesar margin kontribusi per unit Rp. 8.281,55,- dari harga jual normal Rp. 25.000,- per unit atau sebesar contribution margin ratio 33,13 % sehingga harga jual minimal Rp. 16.718,55 per unit Kata kunci : Biaya relevan, Keputusan discont, marjin kontribusi

PENGARUH KONFLIK PERAN GANDA, KEBIJAKAN KEHIDUPAN KERJA DAN DUKUNGAN ORGANISASI TERHADAP KINERJA MELALUI STRES KERJA PADA TENAGA KERJA WANITA SEKTOR INDUSTRI DI KOTA BATAM Hikmah Hikmah
OPTIMA Vol 1, No 2 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Batam is an industrial city, where workers in Batam are from various islands in Indonesia and also manpower from abroad (expatriates) in which labor-power is occupying the major industries on the island of Batam. The industries that dominate in Batam of which type of manufacturing industry. Manufacturing industry is heavily dependent on the availability and resource needs, namely human resources, especially women. The purpose of this study was to evaluate the performance of the dual role of women (dual role) who worked on the manufacturing industry in Batam and further discusses the relationship between work-family conflict, family-work conflict, work-life policies, organizational support, to the performance. The study was conducted by collecting quantitative data through questionnaires distributed to 268 respondents. Data collected were analyzed using Statistical AMOS as software for Structural Equation Modeling. Research findings show that work-family conflict had a positive effect on work stress, family-work conflict had a positive effect on the stress of work, policy work life has a positive effect on job stress, organizational support has a positive effect on job stress, work stress has an influence significant negative on performance.

ANALISIS STRATEGI PENGEMBANGAN AGRIBISNIS PETERNAKAN AYAM RAS DI KABUPATEN PROBOLINGGO JAWA TIMUR Permata Ika Hidayati
OPTIMA Vol 1, No 1 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Agribusiness is one sector which is based on farm business or the other fields that support it. Activity in the agribusiness sector includs any one or all of the chain along production, processing and marketing including poultry farm. This study aims to determine how the layer farmers profile, strategic internal factors (strengths and weaknesses) and external (opportunities and challenges) affecting farm poultry as well as the development of alternative strategies and what strategies are feasible priority. Respondents were termined using a proportional random sampling of layer farmers in Probolinggo regency. Internal and external factors evaluated by the IFE matrix and EFE matrix. Alternative defined strategy with IE matrix and SWOT matrix, and for the determination of strategic priorities determined by matrix QSPM. The results showed that the internal factors are a major force in the development of poultry farm is a hereditary business and the availability of means of transport. Externally, the main factor being the availability of market opportunities and short distribution and population growth. Factors are the main challenges and the fluctuating price of chicken diseases. Main strategy (grand strategy) for poultry farm agribusiness development is market penetration and product development. Market penetration strategy is a strategy used to increase market share of the product or service through marketing efforts greater. Product development strategy is a strategy that aims to make companies that partnered to increase sales by improving or modifying existing products now. Alternative strategy is to increase market share to achieve the position of market leader through a policy of local governments and related enterprises, control and surveillance of pests or diseases of livestock farm in order to be sustainable, the capital guarantee and optimize field officers, and optimize working capital and increase ability in the development of an efficient agribusiness. Strategic priorities poultry farm agribusiness development is a strategy to achieve increased market share market leader position through policies of local governments and related companies.

PENGARUH KEMAJUAN TEKNOLOGI TERHADAP VOLUME PEJUALAN RITEL DI KOTA MOJOKERTO Rachmad Sholeh; Khasbulloh Huda
OPTIMA Vol 3, No 1 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

The development of the business world today is increasingly diverse and competitive, the pace of development is very difficult to predict, so having the right strategy is the key for a company to continue to compete and survive. Along with technological advancements and the development of communication suggestions, the company is utilizing these technological advances as a marketing strategy tool to promote its products. Given the growth of buying and selling transactions in the network or online in Indonesia at this time is very rapid, with this being used by companies to market and promote via the internet. This study aims to determine the effect of the implementation of technological progress on retail sales volumes. The development of information technology that is growing very rapidly now influences the community in supporting various business activities both large and small so that it can be known globally. The most obvious impact is that besides being known, it can also increase sales volume. Digital Marketing is one of the very large marketing media that has an influence. Using digital marketing in this case is social media and E-commerce. The most widely used social media is Facebook, Twitter and Instagram. The subjects in this study were retail owners, managers, and employees who were selected by purpose sampling.

ANALISIS TINGKAT PENGETAHUAN PEMAHAMAN DAN KESADARAN PEMILIK USAHA KOS TENTANG PAJAK KOS DI KECAMATAN LOWOKWARU KOTA MALANG Luh Dina Ekasari
OPTIMA Vol 2, No 2 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Taxes are very important in increasing tax revenues in Malang City. Tax rates of types of boarding houses with a number of rooms more than 10 (ten) are set at 5% (five percent). Increased tax revenue is supported by knowledge, understanding, and awareness of taxes carried out by Plasya boarding owners on taxation. The purpose of this study is to find out the knowledge, understanding and reflection of boarding house business owners about boarding tax in Malang Lowokwaru Salvation as a whole. The research conducted is research using quantitative methods. Determination of this research sample using the pruposive sampling method. The sample was obtained as many as 40 Kos Taxpayers in Lowokwaru District, Malang City. The data used are questionnaires and documentation. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that partially (each) knowledge of the boarding tax amounted to (3.132), the tax on the boarding tax amounted to (2.817) and awareness of the boarding tax amounted to (3.623). Overall knowledge, understanding and awareness of boarding taxes on business owners in Lowokwaru District, Malang City is 61.2%. What needs to be done by Kos Taxpayers is that it is appropriate to pay taxes such as timely taxes to increase and increase tax returns to improve the development and economy of Indonesia.

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Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Sri Andika Putri

Contact Email
optimaunitri@gmail.com

Phone
+6281330603579

Journal Mail Official
optimaunitri@gmail.com

Editorial Address
Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi Malang Jl. Telaga Warna Blok C, Tlogomas, MALANG 65144, Jawa Timur Tel / fax : (0341) 565 500 / (0341) 565 522

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sri Andika Putri

Contact Email optimaunitri@gmail.com

Phone +6281330603579

Journal Mail Official optimaunitri@gmail.com

Editorial Address Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi Malang Jl. Telaga Warna Blok C, Tlogomas, MALANG 65144, Jawa Timur Tel / fax : (0341) 565 500 / (0341) 565 522

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Sri Andika Putri

Contact Email
optimaunitri@gmail.com

Phone
+6281330603579

Journal Mail Official
optimaunitri@gmail.com

Editorial Address
Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi Malang Jl. Telaga Warna Blok C, Tlogomas, MALANG 65144, Jawa Timur Tel / fax : (0341) 565 500 / (0341) 565 522

Location
Kota malang,

Jawa timur

INDONESIA