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Pajak dan Manajemen Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046899X     EISSN : 30469848     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 73 Documents
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Pengaruh Kompetensi Manajerial dan Motivasi Terhadap Kinerja Pegawai di Puskesmas Sambongpari Kota Tasikmalaya Eti Rahmawati; Enas Enas; Aini Kusniawati
Pajak dan Manajemen Keuangan Vol. 1 No. 2 (2024): April: Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i2.784

Abstract

The problems faced in this study include (1) How does managerial competence affect employee performance at the Sambongpari Health Center, Tasikmalaya City? (2) What is the effect of motivation on employee performance at the Sambongpari Health Center, Tasikmalaya City? (3) How does managerial competence and motivation affect employee performance at the Sambongpari Health Center, Tasikmalaya City?. This study aims to study, know, and analyze (1) The influence of managerial competence on employee performance at the Sambongpari Health Center, Tasikmalaya City. (2) The effect of motivation on employee performance at the Sambongpari Health Center, Tasikmalaya City. (3) The influence of managerial competence and motivation on employee performance at the Sambongpari Health Center, Tasikmalaya City. The method used in this study is explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Managerial competence has a positive effect on employee performance at the Sambongpari Health Center, Tasikmalaya City. This means that if managerial competence is improved, the performance of employees at the Sambongpari Health Center in Tasikmalaya City will also increase. (2) Motivation has a positive effect on employee performance at the Sambongpari Health Center, Tasikmalaya City. This means that if motivation is increased, the performance of employees at the Sambongpari Health Center in Tasikmalaya City will also increase. (3) Managerial competence and motivation have a positive effect on employee performance at the Sambongpari Health Center, Tasikmalaya City. This means that if managerial competence and motivation are improved, the performance of employees at the Sambongpari Health Center in Tasikmalaya City will also increase.
Pengaruh Periklanan Terhadap Keputusan Nasabah untuk Menabung pada BNI Cabang Tasikmalaya Muchamad Taufik; Apri Budianto; Irma Bastaman
Pajak dan Manajemen Keuangan Vol. 1 No. 2 (2024): April: Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i2.785

Abstract

The problems faced in this study include (1) How is advertising at BNI Tasikmalaya Branch? (2) What is the customer's decision to save at BNI Tasikmalaya Branch? (3) How does advertising affect the customer's decision to save at BNI Tasikmalaya Branch? This research aims to study, know, and analyze (1) Advertising at BNI Tasikmalaya Branch. (2) The customer's decision to save at BNI Tasikmalaya Branch. (3) The influence of advertising on the customer's decision to save at BNI Tasikmalaya Branch. The method used in this study is explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inferential Statistical Analysis with Simple Regression. The results of the study inform that (1) Advertising at BNI Tasikmalaya Branch is high. With the highest score on the sales response indicator and the lowest score on the persuasive influence indicator (pre/post preference testing). This means that advertising is heavily influenced by sales response indicators. (2) The customer's decision to save at Bank BNI Tasikmalaya Branch is very high. With the highest score on the customer compatibility indicator and the lowest score on the dramaturgy indicator. This means that the customer's decision to save at Bank BNI Tasikmalaya Branch is greatly influenced by customer compatibility indicators. (3) Advertising has a positive effect on the customer's decision to save at Bank BNI Tasikmalaya Branch. This means that if advertising is improved, then the customer's decision to save at Bank BNI Tasikmalaya Branch will also increase.
Pengaruh Promosi Jabatan dan Remunerasi Terhadap Kepuasan Kerja Personil Satuan Sabhara Polres Tasikmalaya Kota Hendi Herdiansyah; Aini Kusniawati; Ading Rahman Sukmara
Pajak dan Manajemen Keuangan Vol. 1 No. 2 (2024): April: Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i2.786

Abstract

The problems faced in this study include (1) How does promotion affect the job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel? (2) What is the effect of remuneration on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel? (3) What is the effect of promotion and remuneration on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel? This study aims to study, know, and analyze (1) The effect of job promotion on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel. (2) The effect of remuneration on the job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel. (3) The effect of position promotion and remuneration on job satisfaction of Tasikmalaya City Police Sabhara Unit Personnel. The method used in this study is explanatory survey, while the technical data analysis is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis (Inferential) with Multiple Regression. The results of the study inform that (1) Position promotion has a positive effect on job satisfaction in the Personnel of the Tasikmalaya City Police Sabhara Unit. This means that if the promotion of the position is increased, then job satisfaction in the Tasikmalaya City Police Sabhara Unit Personnel will also increase. (2) Remuneration has a positive effect on job satisfaction in the Personnel of the Tasikmalaya City Police Sabhara Unit. This means that if the remuneration is increased, then job satisfaction in the Tasikmalaya City Police Sabhara Unit Personnel will also increase. (3) Position promotion and remuneration have a positive effect on job satisfaction in the Personnel of the Tasikmalaya City Police Sabhara Unit. This means that if position promotions and remuneration are increased, job satisfaction in the Tasikmalaya City Police Sabhara Unit Personnel will also increase.
Pengaruh Kualitas Pelayanan Perawat Dan Fasilitas Paramedis Terhadap Kepuasan Pasien : (Studi pada Ruang Rawat Inap Badan Layanan Umum Daerah Rumah Sakit Umum Kota Banjar) Wadi Wadi; Ading Rahman Sukmara; Ferey Herman
Pajak dan Manajemen Keuangan Vol. 1 No. 2 (2024): April: Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i2.787

Abstract

The problems faced in this study include (1) How does the quality of nurse services affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital? (2) How do paramedic facilities affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital? (3) How does the quality of nurse services and paramedic facilities affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital? This study aims to study, know, and analyze (1) The effect of nurse service quality on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. (2) The effect of paramedic facilities on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. (3) The effect of the quality of nurse services and paramedic facilities on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital.The method used in this study is an explanatory survey, while the data analysis techniques, namely validity tests, reliability tests, descriptive statistics, Inferential Statistical Analysis with Multiple Regression. The results of the study inform that (1) The quality of nurse services has a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital. This means that if the quality of service is improved, then patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase. (2) Paramedic facilities have a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital. This means that if paramedic facilities are improved, patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase. (3) The quality of nurse services and paramedic facilities has a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. This means that if the quality of nurse services and paramedic facilities is improved, patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase.
Pengaruh Beban Kerja dan Pendidikan Pelatihan Terhadap Kinerja Petugas Imunisasi: (Studi pada Puskesmas Di Wilayah Kerja Dinas Kesehatan Kota Banjar) Imas Masruroh Fuad Diyah; Ading Rahman Sukmara
Pajak dan Manajemen Keuangan Vol. 1 No. 2 (2024): April: Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i2.788

Abstract

The problems faced in this study include (1) How does the workload affect the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office? (2) What is the effect of training education on the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office? (3) How does workload and training education affect the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office? This study aims to study, know, and analyze (1) The effect of workload on the performance of immunization officers at health centers in the working area of the Banjar City Health Office. (2) The effect of education and training on the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office. (3) The effect of workload and training education on the performance of immunization officers at the Health Center in the Working Area of the Banjar City Health Office. The method used in this study is an explanatory survey, while the data analysis technique is validity test, reliability test, descriptive statistics, Inductive Statistical Analysis with Multiple Regression. The results of the study inform that (1) The workload at the Health Center in the work area of the Banjar City Health Office is very high. With the highest score on the physical demand indicator and the lowest score on the task demand indicator. The workload has a positive effect on the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office. This means that if the workload is increased, the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office will also increase. (2) Training education at Puskesmas in the work area of the Banjar City Health Office is very high. With the highest score on the behavior indicator and the lowest value on the reaction indicator. Training education has a positive effect on the performance of immunization officers at health centers in the work area of the Banjar City Health Office. This means that if training education is improved, the performance of immunization officers at health centers in the work area of the Banjar City Health Office will also increase. (3) The performance of immunization officers at the Health Center in the work area of the Banjar City Health Office is very high. With the highest value on the quantity indicator produced and the lowest value on the reaction indicator. Workload and training education have a positive effect on the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office. This means that if the workload and training education are increased, the performance of immunization officers at the Health Center in the work area of the Banjar City Health Office will also increase.
Pengaruh Persaingan terhadap Penjualan di Warung Koki Kaki Lima Cakung Nahason Sitohang; Maria Fransiska Laim Onggur
Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i5.789

Abstract

the purpose of this research is to find out how much influence competition has on sales at warung koki street street. The formulation of the problem in this research includes whether price, place, promotion, distribution, people, process and product influence sales at warung koki kaki lima cakung. This research is field research with descriptive quantitative research methods. Primary and secondary data sources. Data collection techniques use observation, questionnaire and documentation methods. The sample in this research was 99 consumers of warung koki street street, who then analyzed the data using validity tests, reliability tests, normality tests and simple linear regression. The competition variable (x) has a significant influence on sales at the cakung street food stall, east jakarta. It can be seen that tcount is = 2.670> ttable is = 2.024, so it can be concluded that ha is rejected and ha is accepted. Based on the research results by comparing the fcount>ftable values, it was obtained that it was 7.131 > 4.10, which means positive. Meanwhile, a p-value of 98 was obtained in the sig column, 0.011 < 0.05, meaning it is significant. So it can be concluded that competition can have a significant positive effect on sales at warung koki kaki cakung.
Pengaruh Pembelajaran Kewirausahaan dan Lingkungan Sosial Terhadap Minat Berwirausaha Mahasiswa Program Studi Pendidikan Administrasi Perkantoran UNS Ahmad Khairuddin
Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i5.831

Abstract

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.
One-Stop Shopping Platform: Transformasi Katalog Elektronik dalam Pengadaan di Sektor Kesehatan Ridwan Ridwan; Ferdianto Dwiputra; Gayuh Ardhi Rumpoko; Muhammad Iqbal Mutaqin
Pajak dan Manajemen Keuangan Vol. 2 No. 1 (2025): Februari : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i1.694

Abstract

Electronic Catalog Version 6 marks a significant advancement in Indonesia's government procurement system through comprehensive feature enhancements. This updated platform introduces key innovations, including a centralized product category management system that ensures standardization across all procurement processes. The system features enhanced notification capabilities, streamlined order management, and a transparent payment integration framework that facilitates seamless transactions. A notable addition is the integrated spending monitoring dashboard, which enables real-time tracking of procurement activities and supports efficient product management. The platform's successful implementation hinges on thorough stakeholder preparation and systematic user training programs. These improvements are specifically designed to optimize procurement efficiency and elevate public service quality, with a particular focus on strengthening the healthcare sector's procurement processes.
The Influence of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Tax P-2 : Case Study of Pondok Melati Sub-District, Bekasi City Chresensia Oppon Natasya Damanik; Juaniva Sidharta
Pajak dan Manajemen Keuangan Vol. 2 No. 2 (2025): April : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i2.911

Abstract

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.
Pengaruh Literasi Keuangan, Kemudahan, Serta Kebermanfaatan dalam Keputusan Pengguna an E-Money pada Peningkatan Kinerja UMKM di Kota Medan Rahmi Pamela Putri; Hendra Harmain; Nuri Aslami
Pajak dan Manajemen Keuangan Vol. 2 No. 2 (2025): April : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i2.1112

Abstract

This study aims to determine the effect of financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. Where researchers want to see how much influence financial literacy has on the decision to use e-money, how much influence ease of use has on the decision to use e-money, how much influence usefulness of use has on the decision to use e-money, how much influence financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. The dependent variable is the decision to use e-money, the independent variables are financial literacy, ease of use of e-money, and usefulness of use of e-money. This research method uses a quantitative method. The data used is primary data. Primary data was obtained using a data collection tool in the form of a questionnaire from a sample of 100 MSME actors with the help of the SPSS 25.0 program. The results of the study showed that F Calculation was 35.743> F table (3.090). With a probability value of 0.000 (p <0.05). This means that the variables of Financial Literacy (X1), Ease of Use of E-Money (X2), and Usefulness of Use of E-Money (X3) together have a significant influence on the decision to use e-money to improve the performance of MSMEs in Medan City.

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