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INDONESIA
JURNAL BERKALA ILMIAH EFISIENSI
Published by Universitas Sam Ratulangi
ISSN : 08536708     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Berkala Ilmiah Efisiensi diterbitkan oleh Jurusan Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, sebagai media informasi, penelitian dan karya ilmiah dalam bidang Ilmu Ekonomi, Ekonomi Perencanaan, Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Publik, Ekonomi Perusahaan dan Ekonomi Keuangan, yang berasal dari para pengajar, alumni, mahasiswa dan masyarakat umum. Jurnal ini terbit minimal tiga kali dalam setahun yaitu pada bulan Pebruari, Juni, Oktober.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue " Vol 16, No 4 (2016): Jilid 2" : 3 Documents clear
THE COMPARATIVE STUDY OF EMPLOYEE PERFORMANCE BEFORE AND AFTER TRAINING AT BANK RAKYAT INDONESIA, MANADO SARAPUNG BRANCH Mamahit, Cindy
JURNAL BERKALA ILMIAH EFISIENSI Vol 16, No 4 (2016): Jilid 2
Publisher : Sam Ratulangi University

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Abstract

Employee performance important for the company, and the company should have training program for all employees to improve and develop the employee performance indicator that exist within them. The main purpose of this research is to analyze the significant difference in employee performance before and after training at Bank Rakyat Indonesia, Manado Sarapung branch that is measured by variable which used in this research such as: Knowledge, skill, teamwork/cooperation, communication, ability, and standards. This study is going to use Comparative means Paired Sample t-test (Dependent variable) to achieve the main purpose of this research. The number of respondents are 100 employees take from the employees at Bank Rakyat Indonesia, Manado Sarapung branch who already follow the training. The result of this study shows that employees at Bank Rakyat Indonesia, Manado Sarapung branch have a significant different of employee performance before and after training. Therefore, The management especially Human Resource Department Bank Rakyat Indonesia (Manado Sarapung Branch) should improve their training programs especially on technical knowledge, cooperation, and communication skills for self-development of the employees at Bank Rakyat Indonesia, Manado branch Sarapung.
3Faculty of Economics and Business, International Business Administration (IBA), Management Program Sam Ratulangi University Manado, 95115, Indonesia Lalujan, David I. O.
JURNAL BERKALA ILMIAH EFISIENSI Vol 16, No 4 (2016): Jilid 2
Publisher : Sam Ratulangi University

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Abstract

The Ministry of Industry issued a regulation No.33/M-IND/PER/7/2013 about production development of LCGC On September 2013, and it’s has experienced impressive growth in Indonesia automotive sector since 2013. LCGC is an abbreviation of Low Cost Green Car. Literally means cheap car environmental friendly in Indonesian ”mobil murah ramah lingkungan”. The main purpose of this research is to analyze what drive people to buying LCGC Astra Toyota Agya and measured by three dependent variables (brand image, perceived price and perceived quality) .This study is going to use multiple linear regression analysis to analyze the consumer buying decision to buy the LCGC Astra Toyota Agya. The numbers of respondents are 53 consumers. The 53 consumers are taken from PT. Hasjrat Abadi Toyota Tendean, those consumers are already bought the LCGC Astra Toyota Agya in 2016 from month January-April. The result of this study shows that brand image, perceived price and perceived quality simultaneous have significant effects on consumer buying decision, brand image partial does not significant effect on consumer buying decision, perceived price and perceived quality partially has significant effect on consumer buying decision of LCGC Astra Toyota Agya in Manado. LCGC Astra Toyota Agya should improve their advertisement of Agya and quality even the quality of the car is the best on its class; such as adding side-beam impact for safety and a new extraordinary color. So it will increase buying interest and strengthen competitiveness of fellow LCGC products.
ANALISIS PENERAPAN PAJAK PENGHASILAN JASA KONSTRUKSI PADA CV. CAKRAWALA Kondoy, Violencia C.I.
JURNAL BERKALA ILMIAH EFISIENSI Vol 16, No 4 (2016): Jilid 2
Publisher : Sam Ratulangi University

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Abstract

Jasa konstruksi begitu dominan dalam pengembangan dan pembangunan sarana dan prasarana di Indonesia.Karena hal inilah sehingga semakin banyak pajak yang bias diperoleh dari jasa konstruksi. Pajak penghasilan itu dikenakan atas penghasilan. Imbalan sehubungan dengan jasa konstruksi dapat dikenai pajak penghasilan pasal 4 ayat 1 yang bersifat final atau pajak penghasilan pasal 23. Dan ternyata dalam penerapan pajak penghasilan di jasa konstruksi masih mengalami beberapa kekurangan baik dari peraturannya maupun dari pihak yang dikenai pajak dalam hal ini Wajib Pajak di bidang jasa konstruksi.Adapun tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan pajak penghasilan di jasa konstruksi pada CV. Cakrawala. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Data yang dikumpulkan dalam penelitian ini melalui penelitian lapangan dan data sekunder. Penelitian lapangan yaitu pengumpulan data yang dilakukan dengan cara mengadakan pengamatan secara langsung melalui wawancara dan dokumentasi. Data sekunder diperoleh melalui penelitian kepustakaan. Berdasarkan hasil penelitian pada CV. Cakrawala didapati bahwa CV. Cakrawala telah dikenai pajak penghasilan pasal 23 atas jasa yang diberikannya di bidang jasa konstruksi sebesar 2% dari jumlah bruto dan langsung dipotong oleh bendahara ketika CV. Cakrawala menerima pendapatan di bidang jasa konstruksi.  

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