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Mutiara: Jurnal Penelitian dan Karya Ilmiah
Published by Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau
ISSN : 2988313X     EISSN : 29883148     DOI : 10.59059
Core Subject : Religion, Humanities, Science, Education, Engineering,
Religion Humanities Computer Science & IT Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Other
Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Pendidikan Agama, Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan Bisnis
Arjuna Subject : Umum - Umum
Articles 27 Documents
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Search results for , issue "Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah" : 27 Documents clear
Analisis Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 pada PT. Wijaya Karya Beton Tbk PPB Sumatera Utara Yudi Febrianto Samos; Novien Rialdy; Surya Sanjaya
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1134

Abstract

One of the income taxes is Income Tax Article 23. In Income Tax Article 23 there is a process of withholding, depositing and reporting where if an error occurs in the process it can result in a shortfall in the amount of tax that should be deposited into the state treasury. Article 23 Income Tax Withholders are parties who pay income, namely government bodies, domestic corporate tax subjects, activity organizers, permanent establishments and other overseas representatives. This research was conducted at PT. Wijaya Karya Beton Tbk PPB. The aim of this research is to analyze the deduction, deposit and reporting of Income Tax Article 23 at PT. Wijaya Karya Beton Tbk PPB North Sumatra. The analytical method used is the descriptive method. Based on the research results, PT. Wijaya Karya Beton has implemented Article 23 Income Tax deductions and reporting in accordance with applicable tax regulations but PT. Wijaya Karya Beton TBK PPb North Sumatra in the implementation of income tax payment article 23 there are still things that are not on time, namely exceeding the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23. In this research it can be concluded that PT. Wijaya Karya Beton has carried out its obligations properly in carrying out deductions and reporting Income Tax Article 23 and it is best that in carrying out the payment of income tax article 23 not exceed the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23.
Uji Pengaruh Faktor Kependudukan terhadap Keberadaan Pelayanan Jasa Ekspedisi di Desa / Kelurahan Kabupaten Bandung Barat Fatia Amalia Maresti
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1137

Abstract

West Bandung Regency is a new district in West Java with a lot of potential, including a strategic geographical position on the West Java and DKI Jakarta crossing routes, natural resources and potential energy that provide added value, and adequate tourism resources. The existence of expedition service providers has a strategic role in improving the performance of the flow of goods to an area. Factors that significantly influence the existence of expedition services in the villages of West Bandung Regency in 2019 and 2020 based on the results of the t-student test are the number of private employees (p-val 0.005), the number of population aged 15-39 years (p-val 0.021), number of entrepreneurs (p-val 0.032), and number of micro and small industries (p-val 0.037). Other significant factors of the categorical variable based on the chi-squared test are District Location (p-val < 2.2 .10-16) and Main Source of Income (p-val 8.1 .10-16).
Perancangan Ruang Fisioterapi dan Rehabilitasi Stroke dengan Konsep Arsitektur Rustic Andi Sahputra Depari; Zaneta Immanuela Kang; Fairuz Insyirah
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1142

Abstract

An architectural approach is a method that can accommodate various societal issues. Such an approach takes into consideration these problems to resolve them architecturally. In the modern era, there are various approaches that can be implemented according to the issues at hand, including those for improving healthcare facilities, especially in densely populated areas. The healthcare facilities catering to stroke rehabilitation, particularly in Balikpapan city, are still insufficient considering the city's population, which reaches hundreds of thousands of people. In this study, the researcher examines the application of rustic architecture approach to address the needs of healthcare facilities in the study area. The research not only focuses on the rehabilitation spaces but also on the physiotherapist's residence. Literature review, data collection, analysis, and design processes have been conducted to produce design options for the rustic architectural approach for physiotherapy residential and rehabilitation workspace specifically for stroke healthcare facilities. The findings of this research serve as foundational study to aid stakeholders in formulating designs for healthcare facilities, particularly for stroke rehabilitation
Perekonomian Indonesia Khususnya Pada Tingkat Makro Rizky Ramadhani. P; Nurul Hasanah
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1147

Abstract

The Indonesian economy at the macro level is the main focus in in-depth economic analysis. In this abstract, we explore the dynamics of the Indonesian economy on a macro scale, considering aspects such as economic growth, inflation, employment, and international trade. We use the latest data to provide a comprehensive picture of Indonesia's economic conditions in a global and regional context. In addition, we analyze the economic policies adopted by governments to respond to various economic challenges. The aim of this abstract is to provide in-depth insight into the Indonesian economy at a macro level, as well as highlight key aspects that need to be considered in efforts to improve national economic prosperity.
The Effect of Earnings Per Share (EPS) and Price Earning Ratio (PER) on Share Price (Case Study of Adro Energy Indonesia Tbk.) Ibnu Mulyono; Bangun Putra Prasetya
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1159

Abstract

This study plans to decide and demonstrate the impact of Earnings Per Share (EPS) and Value Procuring Proportion (PER) on share costs in Adro Energy Tbk. organizations in 2017-2023. The information utilized in this study is auxiliary information got from different gatherings, to be specific the Indonesia Stock Trade as organization fiscal reports. The example added up to 1 organization. The examination methods completed are by trying old style suspicions, coefficient of assurance (R2), different direct relapse, and speculation tests (F test and t test). In view of the consequences of the examination, it very well may be reasoned that at the same time PES essentially affects the offer cost of Adro Energy Indonesia Tbk organizations recorded on the IDX for the 2017-2023 period, while PER doesn't altogether affect the offer cost of Adro Energy Indonesia Tbk organizations recorded on the IDX for the 2017-2023 period.
Pengaruh Kecerdasan Emosional dan Disiplin Kerja Terhadap Kinerja Karyawan pada Sekretariat DPRD Kabupaten Sleman Dwi Lestari; Bangun Putra Prasetya
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1166

Abstract

This examination intends to investigate the impact of the capacity to understand individuals on a deeper level and work discipline on representative execution and occupation fulfillment at the Sleman Regime DPRD Secretariat Office. Information was gathered by appropriating polls to respondents who worked in the workplace. The aftereffects of the investigation show that capacity to appreciate anyone on a deeper level and work discipline are fundamentally connected with representative execution. Respondents with an elevated degree of the capacity to understand people at their core will generally show better execution, as do those with an elevated degree of work discipline. The ramifications of this exploration is the requirement for more prominent consideration regarding the advancement of the ability to appreciate anyone on a profound level and expanding work discipline in the workplace to accomplish ideal execution. This exploration makes a significant commitment in figuring out the variables that impact worker execution, particularly in government office conditions.
The Influence of Motivation and Organizational Culture on Employee Performance PT Madubaru PG/PS Madukismo Dedi Ristanto; Bangun Putra Prasetya
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1167

Abstract

This research examines (1) motivation on employee performance at PT Madubaru PG/PS Madukismo, (2) organizational culture on employee performance at PT Madubaru PG/PS Madukismo, and (3) motivation that determines employee performance and the influence of organizational culture. At PT Madubaru PG/PS Madukismo. This research will study cause and effect relationships using a quantitative approach. This research is classified as survey research whose research instrument is a questionnaire. The sample for this research consisted of 120 employees from all departments of PT Madubaru PG/PS Madukismo. The sampling technique used was proportional sampling. Data was collected using a questionnaire which was tested for validity and reliability. The data analysis technique used is multiple regression. The test results state: (1) motivation has a positive and significant effect on the performance of PT Madubaru PG/PS Madukismo employees. It can be seen that the beta coefficient (β) is 0.135 (p=0.039) and contributes to the influence of motivation on employee performance at PT Madubaru PG/PS Madukismo of (∆R2) 0.045; (2) organizational culture has a positive and significant effect on the performance of PT Madubaru PG/PS Madukismo employees. It can be seen from the beta coefficient (β) of 0.281 (p=0.003) and the contribution of organizational culture to employee performance at PT Madubaru PG/PS Madukismo of (∆R2) 0.090; and (3) motivation and organizational culture have a positive and significant influence on the performance of PT Madukismo employees. It can be seen using the statistical results of the regression test that motivation with a beta coefficient (β) of 0.276 (p=0.024) and organizational culture (β) of 0.123 (p=0.003) have a positive and significant effect on employee performance. The contribution of the influence of motivation and organizational culture on employee performance is (∆R2) 0.085 (8.5%) and the rest are other variables.

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