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Miftakhuddin
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untaraeksishum@gmail.com
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Universitas Tangerang Raya Kompleks Sudirman Indah Blok E, Kec. Tigaraksa, , Kab. Tangerang, Banten 15720
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Kab. tangerang,
Banten
INDONESIA
Jurnal Ekonomi, Bisnis, dan Humaniora
Published by Universitas Tangerang Raya
ISSN : -     EISSN : 29867835     DOI : https://doi.org/10.63494/eksishum
Core Subject : Humanities,
Humanities
Jurnal Ekonomi, Bisnis, dan Humaniora (EKSISHUM) terbit dua kali dalam setahun. Jurnal ini berisi kajian tentang bidang ilmu ekonomi, bisnis, humaniora, dan topik lain yang relevan. Tulisan ilmiah yang diterbitkan EKSISHUM dapat berupa artikel hasil penelitian empiris, review, maupun kajian konseptual.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 75 Documents
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KOMPENSASI, DISIPLIN KERJA, DAN KINERJA KARYAWAN Nur Azis
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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Abstract

Abstract- This study aims to find out whether there is an influence of compensation and work discipline on employee performance at the An-Nur Pasirnangka Islamic Education Foundation, Tigaraksa District, Tangerang Banten Regency. Performance is the result of work that has a strong relationship with the aim of contributing to the progress of the company. Work discipline is very necessary both the individual concerned and by the company because work discipline shows a condition or attitude of respect that exists in employees towards company regulations and provisions. The data used in this study are primary and secondary data that are quantitative in nature with a sample used by 60 respondents. The analysis used is the analysis of multiple linear regression models, test classical assumptions and test hypotheses using softwere spss version 23. The results showed that the compensation t test of the calculated T value of 3.142 > T of the table 1.672 with a significant value of 0.003 < 0.05 which means that H1 is accepted, the work discipline of the calculated T value is 7.134 > T table is 1.672 with a significant value of 0.000 < 0.05 which means that H2 is accepted. It can be seen from the coefficient of determination that together compensation and work discipline for employee performance were 67.8% while the remaining 32% was influenced by other variables outside the variables used in this study.
RESTRUKTURISASI SEBAGAI UPAYA PENYELAMATAN BANK KEPADA DEBITUR YANG TERDAMPAK COVID 19 robiah zakiah; Septiana Restu Wulandari; ahmad munandam
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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The Covid 19 pandemic not only has an impact on the healty sector, but has a major impact on the Indonesia economic sektor. The development and spread of the Covid-19 virus is directly or indirectly affected by bank performance and financila sistem stability in a country. The impact ofe the Covid- 19 Pandemic on the banking sector is different for each segment. Banking is all aspects related to bank institutions, while banks are all aspects related to financial. The problem related by banks is that the performance and capacity of debtions to pas credit has been disrupted by the spread of Covid-19, thus disrupting bank and credit performanc. Therefore optimizing the function of bank to maintain financial system stability and stimulate the economy. Indonesia is need of a policy to overcome the effects of the spread of Covid-19. The policy issued by Financila Services Authority (OJK) regarding the provision of restrukturisasi for debtors affected by Covid-19 pandemic. One of the stimulus to boost the economy in Indonesia namely the grating of leewar or relaxation of micro, small and medium-sixed loans (UMKM). The requirwmwnt for applying for restructurisasi to bank are difficulties in paying principal and/or interest on loans and the debitur has good business potential and is considered capable of fulfilling his obligations.
PEMIDANAAN TERHADAP PELAKU PERMUFAKATAN JAHAT DAN PERCOBAAN UNTUK MELAKUKAN TINDAK PIDANA TERORISME rahmad sujud; Muhammad Hendra Razak; Herman Sitompul; Bagus Irawan
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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Abstract

Terrorism is a crime against humanity and human civilization and is a serious threat to humanity and human civilization and a serious threat to the integrity and sovereignty of a country. or a danger to security, peace and is very detrimental to the welfare of the community and nation. The author provides examples of cases of criminal conspiracy, trials, or assistance to commit criminal acts of terrorism. The formulation of the problem that will be discussed by the author is: How is the form of evil conspiracy that can be categorized as an attempted criminal act of terrorism. Finally, based on the results of the study, the author concludes that the form of evil conspiracy that can be categorized as an attempted criminal act of terrorism is that all preparations for a criminal act of terrorism can be interpreted as preparation/trial of a terrorist act which prepares all efforts for the occurrence or implementation of terrorism acts, both physically, financially and others. -other things that increase the possibility of the success of a criminal act of terrorism, such as any person who intentionally organizes, provides, or participates in military training, paramilitary training, or other training, both domestically and abroad, with the intention of planning, preparing, or commits a criminal act of terrorism, or any person who intentionally provides or collects funds with the aim of being used or knowingly will be used partially or wholly to commit a criminal act of terrorisme
BENTUK PERLIDUNGAN HUKUM DARI LEMBAGA PERLINDUNGAN SAKSI/KORBAN DI INDONESIA DAN INGGRIS rifka safia; Elda Meisy Rahmi; Sela Nurhayati
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

Witness/ victim protection is the granting of a set of rights that can be utilized by witnesses/ victims in the criminal justice prosess, which is carried out by the witness and victim protection : respect for dignity, security, justice, non-discrimination, and legal certainty, the compare how the existing witnesses/ victims in England. The issue raised is regarding the form of legal protection from witness/ victim protection institutions in Indonesia and the UK. Based on the results of research: First, the weakness of the law on the protection of witnesses. One of them is about an independent LPSK, LPSK should be included in a sub-system of criminal justice. The weakness of the law on the protection of witnesses and victims directly hampers the performance of LPSK, so that LPSK cannor effectively carry out their duties and authorities to provide protection for witnesses and victims. Meanwhile, the form of witness and victim protection in the United Kingdom is much more effective whwn compared to Indonesia, because in that country the protection of witnesses and or victims is included in one of sub-systems in criminal justice, namely the witness and victim protection instution under the police so that it makes CPS is more effective.
PENGARUH PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI DKI JAKARTA Erni Yulianti; Muhamad Surya; Dian Sulistyorini Wulandari; Selfiani; Muhammad Ahmi Husein
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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This study aims to determine the effect of Regional Tax Revenue on Regional Original Income (PAD) in DKI Jakarta Province. The variable that is the focus of this research is Local Tax Revenue (X) as the independent variable on Local Original Income (Y) as the dependent variable. The data taken in this study were obtained from the Central Statistics Agency (BPS) DKI Jakarta in the form of a report on the realization of Regional Original Revenue. This study uses a simple linear regression method with correlation coefficient test, coefficient of determination test, linearity test and significance test (t test). The results of this study indicate that Regional Tax Revenue has an effect on Regional Original Income in DKI Jakarta Province with a coefficient of determination R2 of 0.992 or 99.2%. Regional Tax Revenue has a positive correlation (correlation) of 0.996 or 99.6%. From the linearity test model: 0.00 < 0.05 then Ho is rejected, which means that a simple linear regression model can be used to predict the Regional Original Income which is influenced by Regional Taxes. The significant test (t test) shows a significant level of tcount = 19.096 > ttable = 3.182 meaning that local tax revenues have a significant effect on Regional Original Income (PAD), it can be concluded that the addition of Regional Taxes has a positive and significant effect on the addition of Regional Original Income.
SUDUT PANDANG WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (STUDI PADA UMKM DI KEMAYORAN JAKARTA PUSAT Fungsiawan; Nurmadhani Fitri Suyuthi; RR Dian Anggraeni; Adibah Yahya; Intan Dyah Pravita
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

This study aims to determine the effect of the MSME taxpayer's point of view on the tax obligations of government regulation no. 23 of 2018 (study on MSMEs in Kemayoran, Central Jakarta. This study uses a simple linear regression method by measuring the implementation of MSMEs by meeting the requirements required for taxation. MSMEs are not financial institutions.The results of this study indicate that if it is comprehensive from a mandatory point of view from taxation, from clear insight and knowledge up to 0.05%, the aspect of tax knowledge and mandatory value is the difference, there is no different reference regarding obligatory or taxation.
PERANAN KETEPATAN WAKTU (TIMELINESS) KETERSEDIAAN LAPORAN KEUANGAN YANG BERKUALITAS SUATU PERUSAHAAN TERHADAP PENGAMBILAN KEPUTUSAN Hendri Kartika Andri; Susanto Wibowo; Novelia Kiki Permatasari; Edi Triwibowo; Ananda Septianingrum Suparyana
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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Abstract

Financial Statements are products produced by the Finance Accounting & Tax (FAT) section of a company. Timeliness and accuracy of quality financial reports are very important to be presented in a decision that will be taken by the Board of Directors (BOD) and other stakeholders. The purpose of this study was to determine the role of the timeliness of a company's quality financial statements on decision making. The findings show that the speed of availability of quality financial reports is indeed very helpful and important for BOD in making direct decisions for what steps will be taken by BOD for the advancement of company performance and financial performances in the future.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN PADA PERBANKAN Susilowati; Pengwi; Yusiresita Pajaria; Edi Triwibowo; Vieronicha Lyu Sipanghona
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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This study was investigated to see the effect of Institutional Ownership and Audit Committee on Firm Value in Islamic banking in 2016-2019. The sample of this study, the researchers used all Islamic banking companies during the 2016-2019 period totaling 13 companies. The data used using secondary data obtained from the website of Islamic banking companies. Based on the analysis results show that the variable of institutional ownership has an effect on firm value and the audit committee has an effect on the dependent variable of firm value.
PERBANDINGAN LEMBAGA ANTI KORUPSI DI INDONESIA, SINGAPURA DAN HONGKONG rahmiati; Trias Saputra; Nurhafni; Muhammad Sobih
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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Abstract

The act or crime of corruption is contrary to the social and economic values of the citizens, so corruption should be classified as an abnormal or anusual crime. For this reason, the action against corruption itself should be done in an unusual way, which then becomes a differentiator from various other crimes. One type of action in dealing with corruption is to establish a special institution that aims to determine how corruption can be eradicated. In this country, such an institution is called the corruption eracation commission (KPK). The KPK institution was born in early 2002 based on law No 30/2002 on the KPK. In fact, the KPK itself is not the first institution in Indonesia to specifically address corruption. Before the KPK was created, in Indonesia there had also been bodies that had the same task and function. The KPK can be said to be a “new kid” whwn compared to special anti-corruption institutions in other Asian countries, such as Singapore (CPIB/ Corrupt Practices Investigation Investigation Bureau) and Hong Kong (ICAC/ Independent Commission Against Corruption). CPIB from Singapore and ICAC from Hong Kong one of the “role model” anti-corruption institusions in Asia that have many achievements in the field of eracating corruption in their countries. The methodology in this research Is made using a juridical model that is normative in nature, which in the process uses in the realm of harmonious juridical law, appropriate books or literature.
PENGARUH PENGAPLIKASIAN SAK-ETAP DAN KOMPETENSI PEGAWAI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT XYZ) Dede Puspa Pujia; Hurian Kamela; Zenzibar; Virza Hadrianti; Aziz Septiatin; Adibah Yahya
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

In this study the author tried to look at 2 variable that affect the quality of financial statements. The first variable is the application of SAK-ETAP and the second variable is the competence of accounting employees The object of this study is the accounting employees of PT XYZ who are also a sample. Multiple linear regression is used to analyze research results and the processing of research data with SPSS 22. Partially, the results of this study are the application of SAK-ETAP had no effect on the quality of financial statements, while the competence of accounting employees had an effect on the quality of financial statements.

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