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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 313 Documents
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Pengaruh Store Atmosfer, Persepsi Harga, dan Kualitas Pelayanan terhadap Keputusan Pembelian pada Cafe Wapress JK Pemalang Dimas Maulana Priya Adtya Yudha; Tri Sulistyani; Makmur Sujarwo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.94

Abstract

Effect of Store atmosfer, Price persepsion and Service Quality on Decisions on Purchasing Cafe Wapress JK in Pemalang. Essay. Faculty of Economics and Business Pancasakti Tegal University.2019. Research Objectives: 1) to find out and analyze the influence of store atmosfer on the decision to buy Cafe Wapress JK Pemalang, 2) to find out the effect of price persepsion on the decision to purchase Cafe Wapress JK Pemalang, 3) to find out the effect of service quality on the decision to purchase Cafe Wapress JK Pemalang, 4) to find out store atmosfer, price persepsion and service qauality simultaneously on the decision to cafe Wapress JK Pemalang. Method of research is survey equal quantitave the population in this study ware consumer who purchased Cafe Wapress JK Pemalang. The sampling technique used was purposive sampling. The data analysis techenique used is Spearman rank correlation, speraman rank correlation significance test, multiple correlation analysis, test of significance of multiple correlation and coefficent of determination analysis. Research results: 1) there is a strong, positive and significant influence of store atmosfer has a significant effect on the decision to purchase in Cafe Wapress JK Pemalang. Barrier can be proven by obtaining value rxy is 0,747, significant value and Zcount value of 6,666 > 1,96, 2) there is a strong, positive and significant influence price persepsion has a significant effect on the decision to purchase in Cafe Wapress JK Pemalang. Barrier can be proven by obtaining value of rxy is 0,702, significant value and Zcount value of 7,731 > 1,96, 3) there is a strong, positive and significant influence service quality has a significant effect on the decision to purchase in cafe Wapress JK Pemalang.
Pengaruh Daya Tarik Wisata, Kuliner Wisata, dan Kepuasan Wisatawan terhadap Niat Kunjung Kembali pada Obyek Wisata Pasar Slumpring Desa Cempaka Kecamatan Bumijawa Kabupaten Tegal Malikhatun; Jaka Waskito; Agnes Dwita
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.95

Abstract

Pengaruh Daya Tarik Wisata, Kuliner Wisata, Dan Kepuasan Wisatawan Terhadap Niat Kunjung Kembali Pada Obyek Wisata Pasar Slumpring Desa Cempaka Kecamatan Bumijawa Kabupaten Tegal. Tujuan penelitian adalah 1). Untuk menganalisis pengaruh daya tarik wisata terhadap niat kunjung kembali. 2). Untuk menganalisis pengaruh kuliner wisata terhadap niat kunjung kembali. 3). Untuk menganalisis pengaruh kepuasan wisatawan terhadap niat kunjung kembali. Metode pengumpulan data yang digunakan pada penelitian ini adalah Kuesioner. Sedangkan metode analisis data dan pengujian hipotesis yang digunakan adalah uji asumsi klasik, mengubah data ordinal ke data interval, analisis regresi berganda, uji t, dan koefisien determinasi. Berdasarkan Hasil penelitian membuktikan bahwa terdapat pengaruh daya tarik wisata terhadap niat kunjung kembali dibuktikan dengan hasil analisis regresi dengan nilai siugnifikansi sebesar 0,000 < 0.05. Hasil penelitian membuktikan bahwa terdapat pengaruh kuliner wisata terhadap niat kunjung dibuktikan dengan hasil analisis regresi dengan nilai siugnifikansi sebesar 0,000 < 0.05. Hasil penelitian membuktikan bahwa terdapat pengaruh kepuasan wisatawan terhadap niat kunjung kembali dibuktikan dengan hasil analisis regresi dengan nilai siugnifikansi sebesar 0,002 < 0.05.
Pengaruh Likuiditas, Profitabilitas dan Manajemen Laba terhadap Pengungkapan Sukarela (Voluntary Disclosure) Syarifa Nur Mutiara Wanti; Dewi Indriasih; Aminul Fajri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.96

Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh likuiditas, profitabilitas dan mana­jemen laba terhadap pengungkapan sukarela. Metode pengumpulan data yang digunakan dalam penelitian adalah metode dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis. Populasi dalam penelitian ini adalah perusahaan high and low technology yang terdaftar di BEI pada periode 2014-2018. Sampel pada penelitian ini 19 perusahaan yang telah diseleksi dengan metode purposive sampling. Berdasarkan hasil uji signifikansi linier berganda likuiditas diperoleh sig. sebesar 0,006>0,05, sehingga dapat disimpulkan terdapat pengaruh yang signifikan terhadap pengungkapan sukarela. Hasil pengujian signifikansi analisis regresi linier berganda profitabilitas sig. sebesar 0,048<0,05, sehingga dapat disimpulkan terdapat pengaruh yang signifikan terhadap pengungkapan sukarela. Hasil pengujian signifikansi analisis regresi linier berganda manajemen laba diperoleh sig. sebesar 0,615>0,05, sehingga dapat disimpulkan tidak terdapat pengaruh yang signifikan terhadap pengungkapan sukarela
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.
Kesulitan Keuangan, Integritas Manajemen, Profesionalisme, dan Ketergantungan Pengguna Eksternal Laporan Keuangan terhadap Risiko Audit Lutfiana Nur Hanifah; Siti Noor Khikmah; Faqiatul Mariya Waharini
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.v12i2.104

Abstract

This study aims to examine the effect of financial difficulties, management integrity, professionalism, and the dependence of external users of financial statements on audit risk. The researcher uses a sample of auditors working at public accounting firms in the Central Java and Yogyakarta regions. selected based on purposive sampling method with criteria, namely, auditors who have a minimum of a bachelor's degree and have a working period of more than one year. Hypothesis testing in this study uses multiple linear regression. The results show that financial difficulties have a positive effect on audit risk, while management integrity, professionalism and dependency of external users of financial statements are proven to have no effect on audit risk.
Ekuitas Merek dan Loyalitas Pelanggan Arif Rakhman
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.v12i2.106

Abstract

The purpose of this research are to determine the influence of staff service, self-image congruence, and brand awareness on brand satisfaction and attitudinal loyalty, and the influence of brand satisfaction on attitudinal loyalty in three star hotels at Tegal. By using non-probability sampling, this research uses 120 respondents to be the sample. This study uses Structural Equation Modeling (SEM) Sub-Group. The results of this study are staff service, self-image congruence, and brand awareness have significant influence on brand satisfaction and attitudinal loyalty, brand satisfaction has significant influence on attitudinal loyalty.

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