Articles
413 Documents
<![CDATA[Evaluation of the Implementation of Article 21 and PP Number 58 of 2023’s Income Tax Calculation at PT. KC in Manado ]]>
<![CDATA[Putong, Ivonne Helena]]>;
<![CDATA[Ropa, Grace]]>;
<![CDATA[Koagouw, Harty U.H.L.]]>;
<![CDATA[Lasut, Jeane Christine]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.751
<![CDATA[Income Tax (PPh) Article 21 is the second largest contributor of tax types to state revenue. PPh Article 21 is not calculated and paid directly by the recipient of income but through a third party. This study aims to determine whether the calculation of PPh Article 21 at PT. KC is in accordance with tax laws and regulations. This is important so that no individuals involved is harmed. Data collection was carried out by interviewing, data documenting, and finding reports in the company and regulations related to PPh Article 21 that apply. The data collected was analyzed using qualitative methods and compared with the generally applicable Tax Regulations. The scope of the study was December 2023 - January 2024. The findings of this study are that the calculation of PPh Article 21 of the company in January - December 2023 contained an error in determining the amount of office costs. As a result, the PPh Article 21 that was deducted was greater than it should have been. In January 2024, the company has not implemented PP No. 58 of 2023. This PP is effective from January 1, 2024, but the company is still using the old laws in calculating employee Article 21 Income Tax.]]>
<![CDATA[Efektivitas Live Stream Shopping Dalam Membentuk Purchase Intention (Survei Pada S-Commerce di Indonesia): (Survei Pada S-Commerce di Indonesia) ]]>
<![CDATA[Ayuningtyas, Zahra]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.753
<![CDATA[Live stream shopping (LSS) menjadi fenomena ekonomi global dengan menjadi media untuk kegiatan personal selling di dunia digital. LSS memanfaatkan teknologi streaming video secara real-time, pendekatan inovatif ini memungkinkan salesman untuk melibatkan pelanggan dalam interaksi secara langsung yang mendorong pengalaman berbelanja yang lebih interaktif dan imersif. Dengan keterlibatan penonton yang lebih dalam dan personal, diharapkan LSS meningkatkan purchase intention dari penonton. Oleh karena itu, penelitian ini dilakukan untuk menyelidiki bagaimana pengaruh kegiatan personal selling pada LSS lingkungan terhadap customer engagement dan purchase intention dengan mengadaptasi framework S-O-R. Uji validitas dan reliabilitas serta uji hipotesis dilakukan dengan PLS-SEM sebagai metode analisis dengan menggunakan software SmartPLS. Hasil penelitian menunjukan bahwa personal selling pada LSS berpengaruh secara positif dan signifikan terhadap customer engagement yang kemudian beperngaruh secara positif dan signifikan terhadap purchase intention pengguna TikTok Live.]]>
<![CDATA[Analisis Persepsi Konsumen Bisnis Sesudah Pemboikotan Produk Unilever Di Kecamatan Sitiung ]]>
<![CDATA[Larisa, Lioni Septi Apanda]]>;
<![CDATA[Gusteti, Yesi]]>;
<![CDATA[Purwanto, Kelik]]>;
<![CDATA[Resty, Fenisi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.766
<![CDATA[On the boycott of product examples that had an impact on at that time Life Boy liquid soap at Warung Amoy, Pepsodent and sunlight dish soap at the Iqbal stall, during the boycott of the amoy stall experienced the impact of the boycott for 3 months and the Iqbal stall for 3- This study is to review and analyze the Analysis of Consumer Perception Before and After the Boycott of Unilever Products in Sitiung District. This type of research is qualitative by taking data in the form of interviews, this research was conducted in Kekematan Sitiung using 5 informants who owned wholesale stalls, when the boycott occurred from 5 stalls only 2 stalls had an impact 5 months. During the boycott, there were 2 stores impacted, but only briefly within a period of 2 weeks, and 1 store had no impact at all with the news of the boycott of unilever products. As long as there is news of a boycott, there is indeed an effect in several places and there is no influence at all about the boycott of unilever products.]]>
<![CDATA[Penguatan Strategi Pemasaran Digital Pada UMKM Wisata Kuliner di Kota Tomohon ]]>
<![CDATA[Wuisan, Yesita Windi]]>;
<![CDATA[Hullah, Abdurrahman Rigel]]>;
<![CDATA[Butarbutar, Tarida Elisa]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.770
<![CDATA[The development of technology that is inevitable due to a shift in people's behavior and tastes that used to be traditional conventional shopping is now changing more using digital marketing platforms. The use of digital technology-based marketing concepts is a hope for MSMEs to develop into centers of economic power. Digital marketing promotion media is expected to be an effective choice for MSME actors in developing their business and reaching national and international markets. The method in this study is qualitative research where data is collected through in-depth interviews with MSME owners who have implemented digital marketing strategies. The purpose of this research is to help Culinary MSME business actors in the city of Tomohon use social media as a means for them to promote and also provide an understanding of the importance of digital marketing in introducing their products widely.]]>
<![CDATA[Penghindaran Pajak Pada Perusahaan Properti dan Real Estat Faktor-faktor yang Mempengaruhinya ]]>
<![CDATA[Sitanggang, Tikkos]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.771
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh profitabilitas, ukuran perusahaan dan komite audit terhadap penghindaran pajak pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan sampel. Sampel penelitian adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada periode 2017-2021. Berdasarkan purposive sampling, didapatkan 11 perusahaan yang memenuhi kriteria-kriteria sebagai sampel dalam penelitian. Penelitian ini menggunakan metode kuantitatif. Pengujian yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan bantuan software Eviews 9.0. Hasil penelitian menunjukkan bahwa komite audit berpengaruh negatif terhadap penghindaran pajak, sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Menurut hasil penelitian ini, elemen komite audit berperan dalam menekan terjadinya penghindaran pajak pada perusahaan.]]>
<![CDATA[Pengaruh Social Media Campaign Terhadap Sikap Konsumen (Studi Kasus Pada Kampanye Boikot) ]]>
<![CDATA[Nuzulmia, Shelby]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.773
<![CDATA[Penelitian ini bertujuan untuk menganalisis dampak kampanye media sosial terhadap sikap konsumen dalam konteks kampanye boikot. Kampanye media sosial kini merupakan salah satu alat yang efektif bagi berbagai organisasi untuk memobilisasi dukungan atau protes terhadap suatu produk atau layanan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik survei sebagai instrumen pengumpulan data. Sampel terdiri dari konsumen yang terpapar kampanye boikot melalui media sosial. Hasil penelitian menunjukkan bahwa kampanye media sosial berpengaruh signifikan terhadap sikap konsumen, di mana mereka yang terpapar cenderung memiliki sikap negatif terhadap produk atau layanan yang diboikot. Temuan ini memberikan wawasan penting bagi perusahaan dalam memahami dampak kampanye media sosial dan merumuskan strategi komunikasi yang lebih efektif untuk mengatasi isu-isu yang muncul.]]>
<![CDATA[Analisis Laporan Keuangan Berdasarkan Sak EMKM Berbasis Aplikasi Myob Accounting Pada UD. Winners Motor ]]>
<![CDATA[Limpeleh, Esrie A.N]]>;
<![CDATA[Limpeleh, Roslina H.S.D.]]>;
<![CDATA[Kaunang, Anneke M.]]>;
<![CDATA[Sael, Merry L.]]>;
<![CDATA[Tuerah, Raykes H.]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.798
<![CDATA[Kebanyakan UMKM yang ada di Kota Manado belum menerapkan SAK EMKM pada saat melakukan penyusunan Laporan Keuangan, dimana hal ini disebabkan karena masih kurangnya pemahaman akan pentingnya pembuatan laporan keuangan berdasarkan Standar Akuntansi Keuangan (SAK). Selain untuk mempermudah dalam membaca laporan keuangan, juga dapat meningkatkan transparansi, efektivitas dan efisiensi laporan keuangan yang dibuat. Salah satu UMKM yang belum menerapkan laporan keuangan berdasarkan SAK ini adalah UD Winners Motor. Penelitian ini bertujuan untuk melakukan penyusunan laporan keuangan berdasarkan SAK EMKM di UD Winners Motor yang ada di Kelurahan Tanjung Batu Kecamatan Wanea Kota Manado. Dengan melakukan penelitian ini, diharapkan dapat memberikan informasi yang berguna bagi UD Winners Motor dalam pengelolaan Laporan Keuangan agar dapat mengacu pada Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). Pada penelitian ini menggunakan metode deskriptif, observasi dan wawancara, dokumentasi. Hasil pembahasan adalah dengan menggunakan aplikasi MYOB Accounting maka pembuatan Laporan Keuangan menjadi lebih cepar, mudah dan akurat.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Dalam Membayar Pajak Penghasilan Dengan Tingkat Kepercayaan Sebagai Variabel Moderasi (Studi Kasus Pelaku UMKM Di Kecamatan Bandar) ]]>
<![CDATA[Arrazak, Dicky]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.800
<![CDATA[This study aims to analyze the factors that influence the willingness of Micro, Small and Medium Enterprises to pay income taxes with rate of trust as a moderating variable in Bandar District, Simalungun Regency. The sample selection method used was purpos e sampling with sample size calculation using the Slovin formula. The total observations in this study were 100 MSME. The data analysis technique used in this research is the residual test using the SPSS 26 analysis tool. The results of this study show that the variables of tax socialization, understanding of taxation, good perception of the effect eness of the taxation system simultaneously and significantly influence the willingness to pay taxes. Partially, the rate of trust, tax socialization, understanding of taxation, and good perception of the effect eness of the tax system significantly influence the willingness to pay taxes. The rate of trust is able to moderate the influence of tax socialization and understanding of taxation, but disable to moderate good perceptions of the effect eness of the taxation system on the willingness to pay taxes.]]>
<![CDATA[Analisis Dampak Sosial Ekonomi Pembangunan Bendungan Kuwil Kawangkoan Bagi Masyarakat di Kabupaten Minahasa Utara ]]>
<![CDATA[Tampenawas, Maykel Alexander]]>;
<![CDATA[Mustopa , Opa]]>;
<![CDATA[Rompas, Jufry]]>;
<![CDATA[Kumaat, Lusye C.]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.815
<![CDATA[This research aims to analyze the socio-economic impact of the construction of the Kuwil Kawangkoan Dam on the community in North Minahasa Regency. In collecting data, this research used a qualitative approach with the snowball sampling method to obtain the information needed according to applicable scientific norms. The data analysis technique used in this research is inductive data analysis where the collected data is then processed and used as specific facts, and then general conclusions are drawn. The results of this research show that the existence of the Kuwil Kawangkoan Dam after operation has had a positive impact on the community in North Minahasa Regency, especially the community in Kuwil Village and Kawangkoan Village. This can be seen from the daily activities of residents as well as information obtained from trusted sources.]]>
<![CDATA[Apakah Inflasi Dapat Menurunkan Peningkatan Konsumsi Masyarakat Miskin Bukti Negara Berkembang Dan Maju Di Asia ]]>
<![CDATA[Ghannili, Farawi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/jasmien.v5i01.816
<![CDATA[Introduction/Main Objective: This study examines the impact of inflation, consumer price index (CPI) and consumer energy index (CEI) on poverty in developed and developing countries in Asia. This study aims to examine the impact of inflation on poverty by developing GLS and DGMM models. Background of the Problem: There is a relative influence in understanding inflation in increasing or decreasing the consumption of poor households in developed and developing countries in Asia, namely the strategic geographical location and income of the population of each country are different. Identification: each continuous variable and significantly in the DGMM model on poverty. Novelty: This paper not only focuses on inflation at the price level of goods but also focuses on the price level of energy consumption for the poor in developed and developing countries in Asia. Research Method: This study uses the Generalized Least Square and Difference Generalized Method of Moment models to examine and understand the state of poverty affected by inflation. Findings/Results: These findings reveal poverty as measured by household consumption affected by inflation in the price of goods and energy prices. This insight promises that price and energy inflation can increase or decrease the consumption of poor households. Conclusion: Continuously increasing inflation can directly benefit economic growth, but will be a problem for the poor in increasing their consumption.]]>
