Tangible JournalPub Date : 2019-02-15DOI: 10.47221/tangible.v3i2.21
Sitti Mispa
{"title":"Pengaruh Kualitas Pelayanan dan Kompetensi Fiskus Terhadap Kepuasan Wajib Pajak","authors":"Sitti Mispa","doi":"10.47221/tangible.v3i2.21","DOIUrl":"https://doi.org/10.47221/tangible.v3i2.21","url":null,"abstract":"The purpose of the research were : 1) to analyze the influence mix marketing consisted product, price, promotion and location toward the satisfaction of customer at PT. Belian Cahya Utama in Makassar and 2) identify the most dominant variable in influencing toward the satisfaction of customer at PT. Belian cahya Utama in Makassar. The populations of the research were 117 customers of Housing Permata Indah Regency and Griya Bandara Permai in Makassar. Total sample were 90 customers. The research used primary data and secondary data. Method of analysis data used descriptive statistic analysis and multiple linear regressions using SPSS program. The result of the research showed that the variable product, price, promotion, and location gave the positive influence significantly toward the satisfaction of the customers at PT. Belian Cahya Utama in Makassar. Further, in partially, the research showed that the variable product, price, and location had the positive influence in satisfaction of customer while the variable of promotion did not. Moreover, the variable of product was the most dominant influence in satisfaction of customers. ","PeriodicalId":108641,"journal":{"name":"Tangible Journal","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116172621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tangible JournalPub Date : 2019-02-15DOI: 10.47221/tangible.v3i2.11
Dahniyar Daud
{"title":"Pengaruh Penerapan E-SPT Pajak Pertambahan Nilai Terhadap Pengisian SPT Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Makassar Selatan","authors":"Dahniyar Daud","doi":"10.47221/tangible.v3i2.11","DOIUrl":"https://doi.org/10.47221/tangible.v3i2.11","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui penerapan e-SPT berpengaruh terhadap efisiensi pengisian SPT pada KPP Pratama Makassar Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik probability sampling. Populasinya adalah seluruh wajib pajak yang terdaftar di KPP Pratama Makassar Selatan sebanyak 17.675 wajib pajak, sedangkan sampelnya berjumlah 100 responden. Hasil kuesioner tersebut setelah diuji validitas dan realibilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikoloneoritas dan asumsi heteroskedastisitasnya. Metode analisis data menggunakan analisis statistic deskriptif dan analisis statistic inferensial dan tehnik analisi yang digunakan regresi sederhana. Hasil penelitian menunjukkan bahwa penerapan e-SPT PPN berpengaruh positif dan signifikan terhadap efisiensi pengisian SPT PPN pada kantor pelayanan pajak Pratama Makassar Selatan.","PeriodicalId":108641,"journal":{"name":"Tangible Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117292130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tangible JournalPub Date : 2019-02-15DOI: 10.47221/tangible.v3i2.12
Fitriyaningsih Se, D. Anggraeni
{"title":"Analisis Peningkatan Pendapatan UKM Pengguna Dana Kredit Usaha Rakyat (KUR) Pada PT. BNI KCP Mattoanging Pangkep","authors":"Fitriyaningsih Se, D. Anggraeni","doi":"10.47221/tangible.v3i2.12","DOIUrl":"https://doi.org/10.47221/tangible.v3i2.12","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis seberapa besar peningkatan pendapatan UKM pengguna dana KUR dan menguji kelayakan pada Bank BNI KCP Mattoanging Pangkep. Penelitian ini telah dilaksanakan di PT. BNI KCP Mattoanging Pangkep dengan pendekatan kuantitatif. Instrument yang digunakan berupa wawancara kepada 40 UKM. Analisis data teknik statistic dengan menggunakan tabulasi dan persentase. Sedangkan untuk mengetahui perbandingan nilai sekarang dari manfaat yang diterima digunakan revenue cost ratio atau analisis B/C ratio. Berdasarkan hasil penelitian maka dapat di simpulkan bahwa peningkatan pendapatan UKM pengguna dana KUR meningkat sebesar Rp. 381.012.000, per tahun atau sebesar 50,60%, dan Kredit Usaha Rakyat yang di berikan oleh PT BNI KCP Mattoanging Pangkep secara keseluruhan layak untuk di teruskan.","PeriodicalId":108641,"journal":{"name":"Tangible Journal","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116632163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tangible JournalPub Date : 2019-02-15DOI: 10.47221/tangible.v3i2.14
Megawhati Artiyany
{"title":"Pengaruh Faktor-Faktor Kompetensi Terhadap Kinerja Karyawan Pada PT. PLN Pikitring Sulawesi Selatan","authors":"Megawhati Artiyany","doi":"10.47221/tangible.v3i2.14","DOIUrl":"https://doi.org/10.47221/tangible.v3i2.14","url":null,"abstract":"Penelitian ini bertujuan: (i) untuk mengetahui dan menganalisis pengaruh faktor-faktor kompetensi yang terdiri atas pengetahuan, keterampilan, keahlian dan sikap terhadap kinerja karyawan pada PT. PLN Pikitring Sulawesi Selatan; (ii) untuk mengetahui dan menganalisis faktor kompetensi yang dominan berpengaruh terhadap kinerja karyawan pada PT. PLN Pikitring Sulawesi Selatan. Penelitian ini bersifat survey dengan penelitian kuantitatif. Populasi penelitian dan sampel sebesar 45 responden (full sample). Teknik pengumpulan data menggunakan observasi, wawancara, kuesioner, dan teknik dokumentasi. Analisis data yang digunakan adalah Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa faktor-faktor kompetensi terdiri dari pengetahuan, keterampilan, keahlian dan sikap berpengaruh secara simultan positif dan signifikan terhadap kinerja karyawan PT. PLN Pikitring Sulawesi Selatan, yang ditunjukkan dari hasil perolehan nilai koefisien korelasi (R), koefisien determinan (R2), dan uji-F yang menunjukkan probabilitas p < 0.05. Kompetensi keahlian yang dominan berpengaruh terhadap kinerja karyawan PT. PLN Pikitring Sulawesi Selatan, berdasarkan hasil perolehan nilai koefisien regresi (B) yang menunjukkan nilai yang positif yang tinggi dan probabilitas p < 0.05. Kompetensi keahlian yang diterapkan dalam hal ini karyawan memiliki kemampuan bidang keahlian kelistrikan, memahami bidang administrasi, adopsi data dan informasi yang up to date dan penguasaan karyawan pada pengelolaan manajemen perusahaan.","PeriodicalId":108641,"journal":{"name":"Tangible Journal","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134216192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tangible JournalPub Date : 2019-02-15DOI: 10.47221/tangible.v3i2.19
Nyamin Sucipto
{"title":"Pengaruh Tipe Kepemimpinan Kepala Sekolah Terhadap Kinerja Guru Di SD Negeri Terapung Kabupaten Kolaka","authors":"Nyamin Sucipto","doi":"10.47221/tangible.v3i2.19","DOIUrl":"https://doi.org/10.47221/tangible.v3i2.19","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh tipe kepemimpinan Kepala Sekolah terhadap Kinerja Guru dan Faktor yang dominan yang berpengaruh terhadap kinerja guru. Populasi penelitian ini adalah seluruh Guru dan Siswa SD Negeri Terapung, sedangkan sampelnya adalah 8 orng guru dengan status PNS, sedangkan siswa adalah kelas V dan VI berjumlh 58 orang. Jadi total sampel adalah 66 orang. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa tipe kepemimpinan paternalistik, partisipatif, demogratis dan otokratis berpengaruh terhadap kinerja guru, sedangkan yang paling dominan adalah tipe kepemimpinan paternalistik.","PeriodicalId":108641,"journal":{"name":"Tangible Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115455134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tangible JournalPub Date : 2019-02-15DOI: 10.47221/tangible.v3i2.10
A. Entong, Mursalim, Ibrahim Dani
{"title":"Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Badan Pengembangan Sumber Daya Manusia Provinsi Sulawesi Selatan","authors":"A. Entong, Mursalim, Ibrahim Dani","doi":"10.47221/tangible.v3i2.10","DOIUrl":"https://doi.org/10.47221/tangible.v3i2.10","url":null,"abstract":"This research was conducted with the aim to: (1) the influences of aplications of Government Accounting Standard to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; (2) the influences of Human Resource Competence to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; and (3) the influences of the use of Information Technology to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province. \u0000This research use a scientific approach. This rsearch use 37 employeees as respondents with their main duties and functionin carrying out their works. \u0000The research result showed that: (1) the application of Government Accounting Standard had influential but not significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; (2) the Human Resource Competence had influential and significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province; and (3) the use of Information Technology had influential but not significant to The Quality of Financial Report in Human Resource Development Agency Sulawesi Selatan Province.","PeriodicalId":108641,"journal":{"name":"Tangible Journal","volume":"327 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122163272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tangible JournalPub Date : 2019-02-14DOI: 10.47221/tangible.v3i2.9
Andi Patiware Azaab, Andi Arif Hidayatullah
{"title":"Pengaruh Surat Teguran dan Surat Paksa Terhadap Pembayaran Tunggakan Pajak Pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Barat","authors":"Andi Patiware Azaab, Andi Arif Hidayatullah","doi":"10.47221/tangible.v3i2.9","DOIUrl":"https://doi.org/10.47221/tangible.v3i2.9","url":null,"abstract":"Upaya-upaya penagihan pajak yang dilakukan Direktorat Jenderal Pajak sesuai dengan Undang-Undang Nomor 19 Tahun 2000 adalah dengan cara memberikan surat teguran kepada wajib pajak yang tidak membayar hutang pajak sampai dengan jatuh tempo pembayaran dan penerbitan surat paksa terhadap wajib pajak yang tetap tidak melunasi hutang pajaknya setelah diberikan surat teguran. Penelitian ini bertujuan untuk mengetahui apakah Surat Teguran dan Surat Paksa berpengaruh terhadap Pembayaran Tunggakan Pajak pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Barat. Pengumpulan data menggunakan data sekunder. Populasinya adalah jumlah surat teguran dan surat paksa yang diterbitkan serta jumlah pembayaran atas tunggakan pajak pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Barat selama 36 bulan terhitung sejak Januari 2015 hingga Desember 2017, sampel pada penelitian ini menggunakan sampel jenuh dimana seluruh populasi dijadikan sampel. Uji asumsi klasik yang digunakan dalam penelitian ini yaitu uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel Surat Teguran dan Surat Paksa berpengaruh negatif dan tidak signifikan terhadap Pembayaran Tunggakan pajak.","PeriodicalId":108641,"journal":{"name":"Tangible Journal","volume":"4 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123692035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}