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Kahdijah Darwin
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INDONESIA
IJRE
Published by Perkumpulan Pusat Pengembangan Pendidikan dan Bakat Indonesia
ISSN : -     EISSN : 29628083     DOI : http://dx.doi.org/10.51574/ijre
Core Subject : Economy,
Economics, Econometrics & Finance
IJRE:Indonesian Journal of Research in Economy merupakan jurnal yang didirikan atas kerjasama dengan Education and Talent Development Center Indonesia (ETDC Indonesia). Semua manuskrip yang dikirimkan akan ditinjau oleh editor dan kemudian dievaluasi oleh minimal satu atau dua reviewer melalui proses double-blind. Hal ini untuk memastikan kualitas manuskrip yang diterbitkan dalam jurnal dengan fokus dan ruang lingkup pada bidang penelitian ekonomi, manajemen, akuntansi dan keuangan, dengan menerbitkan sebanyak 3 kali dalam setahun (Maret, Juli, November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 18 Documents
 1   2 
PENGARUH KEPUASAN KERJA TERHADAP TURNOVER PEGAWAI PADA PT HADJI KALLA TOYOTA CABANG COKROAMINOTO KOTA MAKASSAR Salmawati, Sitti; Widhi Kurniawan, Agung; Wardhana Haeruddin, Muhammad Ilham
Indonesian Journal of Research in Economy Vol. 1 No. 2 (2022): IJRE_2
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i2.538

Abstract

The purpose of this study was to determine the effect of job satisfaction on turnover intention of employee who work in PT Hadji Kalla Cokrominoto. The subjects in this study were 45 employees working at PT Hadji Kalla Cokrominoto Branch. This research is included in quantitative research where data collection is carried out using a questionnaire. The analytical method used is descriptive quantitative analysis to determine the results of respondents' responses to the variables of performance satisfaction and turnover intention and quantitative analysis to test research hypotheses using SPPS software. The results showed that the job satisfaction variable had a negative and significant effect on turnover intention. This is evidenced by the t-count value of - 8.619 where 8.619 > t table (2.01537) and the significance value of 0.000 <0.05. The job satisfaction variable affects the turnover intention variable by 63.3% as evidenced by the results of the coefficient of determination test that obtains an r- square value of 0.633.
Pengaruh Brand Ambassador Dan Digital Marketing Terhadap Keputusan Pembelian Di Tokopedia Enrico Sasiang, Hizkia; Ali, Ahmad; Ruma, Zainal
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i3.580

Abstract

The purpose of this study was to determine the effect of Brand Ambassador and Digital Marketing on the purchasing decisions of management students at Tokopedia partially and simultaneously at the Faculty of Economics, Makassar State University. The type of research used in this research is quantitative research with a descriptive approach using multiple linear regression analysis method. The population in this study were active students of undergraduate management at the Faculty of Economics, Makassar State University, as many as 100 people and all of them were used as samples. The data collection technique used is by using a questionnaire (questionnaire). The results of this study indicate that partially Brand Ambassador has no influence on purchasing decisions, as evidenced by the tcount value of 0.335 which is smaller than ttable of 2.627 (0.035<2.627) and a significant value of 0.739 greater than 0.01 (0.739>0.01) , while Digital Marketing partially influences purchasing decisions as evidenced by the tcount value of 5.723, which is greater than the t-table value of 2.627 (5.723>2.627) and the significance value of 0.000 is smaller than 0.01 (0.00<0.01). Meanwhile, Brand Ambassador and Digital Marketing variables simultaneously influence purchasing decisions, this is evidenced by the statistical results Fcount of 20.388 which is greater than the value of Ftable 4.83 (20.388>4.83) and a significance value of 0.000 which is smaller than 0.01 (0.000<0.01).
Pengaruh Program K3 Terhadap Produktivitas Karyawan PT. Sumber Permata Selaras Site Molino Morowali Utara Adiyanti Aziza, Nunung; Widhi Kurniawan, Agung; Ilham Wardhana, Muhammad; Akbar, Abdi; Darmawan Natsir, Uhud
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

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

Abstract

This study aims to determine the effect of occupational health and safety on the productivity of employees of PT. Source of Gems Alignment. The independent variable in this study is occupational health and safety while the dependent variable is employee productivity. The population and sample in this study are all employees of PT. Sumber Permata Selaras as many as 104 people. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression analysis using SPSS 29.00 for windows. The results showed that the results of the t-test analysis showed that the variable Occupational Health (X1) had a positive and significant effect on Employee Productivity (Y). The results of the t-test analysis show that the variable work safety (X2) has a positive and significant effect on employee productivity (Y). The results of the F-test show that the Occupational Health and Safety variables (X1 and X2) simultaneously have a positive and significant effect on employee productivity (Y)
STUDI LITERATUR : STANDAR PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI ASN -, Nur Fadillah Padli; Faidul Adzim
Indonesian Journal of Research in Economy Vol. 2 No. 1 (2023): IJRE_4
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v2i1.1281

Abstract

PPh Article 21 is the taxpayer's obligation to pay tax on income received, including salary, honorarium, allowances and other payments related to work, services or activities carried out by domestic individual taxpayers. The law that regulates tax rates, payment procedures and tax reporting is Law no. 36 of 2008. This research aims to analyze the calculation of PPh Article 21 on the salaries of State Civil Servants (ASN). The analytical method used is a descriptive method, which includes collecting, breaking down, calculating, comparing and explaining circumstances to reach conclusions. The results of the analysis show that the calculation of Income Tax Article 21 is in accordance with Taxation Law No. 36 of 2008, however, it is recommended that there be further calculation details to make it easier for employees to understand accounting calculations and records in accordance with Income Tax Article 21.
Study Penerapan Standar: Kebijakan Pemerintah Tentang Penghasilan Yang Diperoleh Sektor UMKM -, Muh. Farhan; Faidul Adzim; Abdul Haris Pelu; Baso Syahrul Ramadan; Zainal Furkan; Nurul Mumtazah Simpajo
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i3.1282

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in supporting community welfare. The government has taken steps to pay special attention to MSMEs and support economic growth by issuing Government Regulation (PP) Number 46 of 2013, especially for businesses with revenues below IDR 4.8 billion. The PP, which came into effect on July 1 2018, aims to assist the public in paying business taxes by implementing a final Income Tax (PPh) of 1% of the turnover obtained. Based on the researcher's analysis, the two regulations are similar in many general ways. However, the significant difference lies in the latest tax rates which came into effect on July 1 2018. In this revision, the corporate income tax rate on gross income was changed to 0.5%, replacing the previous rate of 1%, which had been in effect since 2018. 2013. Therefore, the government revised the tax rate rules for MSMEs from Government Regulation Number 46 of 2013 to Government Regulation Number 23 of 2018 with the latest rate of 0.5%. These two regulations are final, which means the calculations are based directly on the gross amount. Tax payments can be made via Electronic Deposit Letter (SSE), and after payment is made, it is considered that you have reported your tax without needing to report it back to the tax office or through other applications. By applying a rate of 0.5%, it is hoped that taxpayers, including PT Bisnis Teknologi Management, will continue to comply with their obligations in reporting taxes.
Penerapan Pungutan Pajak Dan Zakat Menurut Konsep Islam Di Indonesia -, Arif Awal; Faidul Adzim; Cut putri ikhtiar arta; Nur wahyuni syafar; Risky Amelia
Indonesian Journal of Research in Economy Vol. 2 No. 1 (2023): IJRE_4
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v2i1.1284

Abstract

The aim of this research is to explore the role and impact of zakat in the economic realm. The research method applied is library research, which combines data from various sources, including books and previous research reports. The results of this research show that the performance of tax officers plays an important role in ensuring the fulfillment of tax payment obligations by taxpayers, while funds for zakat fundraising come from five groups that are required to pay zakat, both for zakat fitrah and zakat maal. Humans, as caliphs on earth, have the responsibility to earn a living in a halal way, avoiding unjust and false actions. Islam recognizes the right to private property without restriction, but prohibits the acquisition of wealth by illegal and immoral means. However, other people's rights are still protected in personal property through the payment of zakat, infaq and sadaqah, in accordance with sharia principles. With significant growth, zakat has the potential to become a significant economic and social instrument for Muslims, and its position is equivalent to income tax paid to the state. The integration of zakat and taxes, if regulated in clear legal concepts and regulations, is believed to be able to advance the Indonesian economy. Fiscal policy, which influences the State Revenue and Expenditure Budget (APBN), can create controversy and various questions because it combines two things that are substantially different. This thesis examines the impact of knowledge about taxes, knowledge about zakat, and tax compliance of Muslim taxpayers, focusing on the direct and indirect influence between tax knowledge, knowledge of zakat, and tax compliance of Muslim taxpayers.
Implementasi Akuntansi Perpajakan Pada Tenaga Medis -, Syahruldin; Faidul Adzim; Aldy Arisandi; Muhammad Makbul Gufran; Atika Sapna; Tia Aprilianti
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i3.1286

Abstract

This research aims to explore and evaluate the implementation of tax accounting for medical personnel. This research methodology uses a qualitative approach with descriptive methods. The data obtained comes from observation and documentation. The results of this research analysis highlight the calculation of PPh article 2, article 22, article 23, and VAT carried out by the Bulukumba District Health Service. The findings show that the income tax and VAT calculations carried out by the Bulukumba District Health Service are in accordance with the provisions of Taxation Law No. 26 of 2018. This indicates that the implementation of tax accounting at the Bulukumba District Health Service has been carried out effectively.
Studi Literatur: Standar Penerapan Objek Pajak Fiskal Pada Era 4.0 Di Indonesia -, Reski; Mariati Tahir; Haryanti; Hidayatullah; Ahmad Imam Meilana
Indonesian Journal of Research in Economy Vol. 1 No. 3 (2022): IJRE_3
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i3.1287

Abstract

The Indonesian government needs to implement a tax system that is efficient and in accordance with regulations for entrepreneurs, so that the government can meet the needs of the Indonesian people. One strategy that can be carried out by taxpayers, both individuals and entities, is tax planning to reduce the tax obligations that must be paid. The phenomenon of the Industrial Revolution era 4.0, which is characterized by the integration of automation technology, is the focus of this research. The research method used is qualitative concept analysis using secondary data, including financial accounting standards, tax regulations, agency annual reports, scientific journals and other relevant literature.

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