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Mohammad Arridho Nur Amin
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INDONESIA
PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Published by Universitas Pancasakti Tegal
ISSN : 20858469     EISSN : 2685600X     DOI : https://doi.org/10.24905/permana.v15i1.255
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 12 No. 2 (2020): Agustus" : 6 Documents clear
Pengaruh Nilai Tukar dan Produk Domestik Bruto Dunia terhadap Volume Ekspor Indonesia Eka Sudarusman
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 12 No. 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.97

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh nilai tukar dan PDB dunia terhadap volume ekspor Indonesia untuk periode 1976-2018. Kami menggunakan nilai tukar antara Indonesia (IDR) dan Amerika Serikat (USD) dan PDB dunia yang semuanya diukur dengan harga konstan 2010. Peneliti menggunakan mekanisme koreksi kesalahan/Error Correction Mechanism (ECM), untuk menjawab pertanyaan penelitian. Hasilnya menunjukkan bahwa dalam jangka panjang maupun jangka pendek nilai tukar memiliki pengaruh yang negatip dan PDB dunia memiliki pengaruh yang positip terhadap volume ekspor Indonesia
Analisis Pengelolaan Piutang dengan Menggunakan Receivable Turnover dan Average Collection pada Koperasi Republik Mitra Amanah Periode Tahun 2016-2018: - Wakhid Yuliyanto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 12 No. 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.98

Abstract

This study aims to determine the financial performance using the analysis method of calculating the average of accounts receivable, accounts receivable turnover, and ACP. The study used quantitative descriptive methods. The results of this study indicated that the average accounts receivable period 2016-2017 had increased 10%, while period 2017-2018 decreased 2,0%. Accounts receivable turnover period 2016-2018 had increased 0.56 times and 0.02 times. ACP in 2016 was 34 days and 2017-2018 had dropped to 32 days. Financial Statements of the Koperasi Republik Mitra Amanah had a total value of 80 and it was considered good. Based on the results of these calculations, these could be concluded that although the financial report was good in Koperasi Mitra Amanah, but the financial performance in Koperasi Mitra Amanah was in a bad condition, it because of the imbalances financial between expenditure and income of the cooperative.
Pengaruh Pemberian Insentif, Pelatihan Kerja dan Pengendalian Intern terhadap Efektivitas Kinerja Karyawan Heni Risnawati; Sri Retnoningsih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 12 No. 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.99

Abstract

The purpose of this study to determine the effect of providing incentives, job training and internal control on the employee performance of RSUD RAA Soewondo Pati Hospital. The population in this study is employees of the RSUD RAA Soewondo Pati Hospital. The number of samples used in this study is 235 medical and non medical employees. The analytical tool used by authors is multiple linear regression analysis to analyze the research data. The partial results of the first hypothesis of incentives do not significantly influence employee performance. That is because there are still some employees who are not satisfied with the system of providing incentives. The second hypothesis shows that job training does not significantly influence employee performance. This means that job training at the hospital is still less effective in improving performance. The third hypothesis shows that internal control has a significant positive effect on employee performance. Existing internal control at the hospital is going well in improving employee performance. The simultan research provides empirical evidence that the provision of incentives, job training and internal control together a significant effect on the employee performance of RSUD RAA Soewondo Pati Hospital.
Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan Walid Rudianti; Yenny Purbandari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 12 No. 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.100

Abstract

The study of the impact of sustainability reporting on financial performance, corporate value and abnormal returns has been done. The quantitative approach is used to observe the impact. The population of this study are companies that issue sustainability reporting listed on the Bursa Efek Indonesia during the year 2013-2016. The sample of this study amounted to 32 taken with purposive sample method. Based on the results of a simple regression analysis for the effect of sustainability reporting on financial performance obtained adjusted R2 value of 15.9%. The effect of sustainability reporting on company value obtained adjusted R2 results of 9.6%. While for the sustainability reporting of abnormal returns, the probability value is 0.617> 0.05, which indicates that there is no effect of the continuous report.
Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi Celintara Anindya Ayu Wardhani; Sarah Kristina; Priyo Hari Adi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 12 No. 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.102

Abstract

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.
Pengaruh Electronic Word Of Mouth, Brand Image, dan Product Knowledge Terhadap Purchase Intention Gasik Arinalhaq
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 12 No. 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is 1) to determine the effect of electronic word of mouth on purchase intention, 2) to determine the effect of brand image on purchase intention, 3) to determine the effect of product knowledge on purchase intention, 4) to determine the effect of electronic word of mouth, brand image, and product knowledge together on purchase intention. The research method used in this study is the associative method. Data collection techniques using questionnaires. While the data analysis methods used are classical assumption tests, multiple regression analysis, t-tests, F-tests, and Determination Coefficient Analysis. The results of this study are 1) From partial testing using the t-test, the sig value = 0.001 <0.05 is obtained so that it can be concluded that there is a significant effect of electronic word of mouth on purchase intention. 2) From partial testing using the t-test, the sig value = 0.015 <0.05 is obtained so that it can be concluded that there is a significant effect of brand image on purchase intention. 3). From partial testing using the t-test, the sig value = 0.084 ? 0.05 is obtained, so it can be concluded that there is an insignificant effect of product knowledge on purchase intention. 4). From simultaneous testing, the sig value = 0.000 <0.05 is obtained, so it can be concluded that there is a significant effect of electronic word of mouth, brand image, and product knowledge together on purchase intention.

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