Tirtayasa Ekonomika最新文献_第9页

THE IMPLEMENTATION OF WOMEN’S SAVING AND LOAN OF PNPM MPD IN MLATI DISTRICT - SLEMAN VIEWED FROM THE PERSPECTIVE OF ISLAMIC ECONOMICS” “PNPM - MPD”在马提区妇女储蓄与贷款的实施——伊斯兰经济学视角下的sleman”

Tirtayasa Ekonomika Pub Date : 2019-04-30 DOI: 10.35448/JTE.V14I1.5417

S. Purnamasari, A. Fachrudin, Anton Wijaya

{"title":"THE IMPLEMENTATION OF WOMEN’S SAVING AND LOAN OF PNPM MPD IN MLATI DISTRICT - SLEMAN VIEWED FROM THE PERSPECTIVE OF ISLAMIC ECONOMICS”","authors":"S. Purnamasari, A. Fachrudin, Anton Wijaya","doi":"10.35448/JTE.V14I1.5417","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5417","url":null,"abstract":"Conducted in Mlati District-Sleman, Yogyakrta, this study aims to investigate the implementation of women's credit program (SPP) PNPM MPD in the area to determine the level of contribution of such program in community empowerment program, and to review the implementation from the perspective of Islamic economic. This study is categorized as a qualitative research, with primary and secondary data sources. The informant chosen was chairman of the UPK (Activity Management Unit) of SPP PNPM MPD in Mlati districts and 6 people from each SPP group leaders. The data collection techniques used were observation, interview, documentation, and literature. Meanwhile, the data analysis methods used were data reduction, data display, and conclusion or verification.From here, then Islamic economic offers qardhulhasanthat is combined with sodaqoh by considering the prohibition of riba(usury) and uncombined two contract within a contract, and an unspecified charity nominal amount. Based on the findings, this study suggests 1) the administrator of PNPM MPd to restore the original purpose of the program (holding the funds for the poor communities) and providing economic values of Islam that is acceptable to all religion. Next, 2) the verification team should verify the existing team as a team that prioritize the poor. 3) for government, they should position themselves equally as leader and servant for the community. The last, 4) for scholars and preachers, they should realize that they have a responsibility to provide Islamic Economic education for the community.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122390926","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}

引用次数: 0

EVALUASI AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN DANA DESA DI KABUPATEN BANGKA DAN KABUPATEN BELITUNG: SUATU KAJIAN KOMPREHENSIF 邦加丹摄政农村资金管理的责任评估和有效性:一个全面的研究

Tirtayasa Ekonomika Pub Date : 2019-03-31 DOI: 10.35448/JTE.V14I1.5411

Anggraeni Yunita, Christianingrum Christianingrum

{"title":"EVALUASI AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN DANA DESA DI KABUPATEN BANGKA DAN KABUPATEN BELITUNG: SUATU KAJIAN KOMPREHENSIF","authors":"Anggraeni Yunita, Christianingrum Christianingrum","doi":"10.35448/JTE.V14I1.5411","DOIUrl":"https://doi.org/10.35448/JTE.V14I1.5411","url":null,"abstract":"Berdasarkan UU No. 6 Tahun 2014 tentang Desa, tujuan pemerintah membentuk Dana Desa adalah karena pemerintah ingin meningkatkan kesejahteraan masyarakat desa; meningkatkan kualitas hidup masyarakat desa; menanggulangi kemiskinan; serta mewujudkan pertumbuhan ekonomi dengan lebih memeratakan pendapatan. Terkait dengan pengelolaan dana desa tersebut, Komisi Pemberantasan Korupsi (KPK), berdasarkan hasil kajian yang dilakukan lembaga itu pada tahun 2014, menemukan 14 potensi permasalahan pengelolaan dana desa baik terkait Alokasi Dana Desa (ADD) maupun Dana Desa yang dibagi dalam 4 (empat) aspek, yaitu aspek regulasi dan kelembagaan, aspek tata laksana, aspek pengawasan dan aspek sumber daya manusia. Tujuan penelitian ini adalah untuk mengevaluasi apakah pengelolaan dana desa telah akuntabel dan efektif dipandang dari aspek regulasi dan kelembagaan, tata laksana pengelolaan dana, pengawasan dan sumber daya manusia yang akan dikaji dengan menggunakan pendekatan kualitatif. Kesimpulan yang diperoleh dari hasil penelitian pendahuluan, pengelolaan dana desa pada tahun 2015 masih belum optimal, namun untuk tahun 2016 pengelolaan dana desa telah dilakukan dengan baik karena kelemahan pada tahun 2015 menjadi masukan bagi pemerintah pusat, kabupaten dan pemerintah desa untuk mengelola dana desa menjadi lebih baik lagi","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129306194","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}

引用次数: 1

KONTRIBUSI STRATEGI BISNIS DAN LINGKUNGAN EKSTERNAL DALAM MENINGKATKAN SISTEM PENGENDALIAN MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN JASA PERHOTELAN DI PROPINSI BANTEN) 企业外部环境战略对改善管理控制系统的贡献(对班腾省酒店服务的实证研究)

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/jte.v13i2.4327

Dadan Ramdhani

{"title":"KONTRIBUSI STRATEGI BISNIS DAN LINGKUNGAN EKSTERNAL DALAM MENINGKATKAN SISTEM PENGENDALIAN MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN JASA PERHOTELAN DI PROPINSI BANTEN)","authors":"Dadan Ramdhani","doi":"10.35448/jte.v13i2.4327","DOIUrl":"https://doi.org/10.35448/jte.v13i2.4327","url":null,"abstract":"This research aims to examine t he effect of business strategy and external environmental on management control system . This study is a replication and development of research conducted by Sofiah Auzair (201 1 ). Object of this study in Hotel Banten province. The research is an empirical study with purposive sampling techniques in data collection. Data obtained by questionnaire which was distributed to the Hotel manager in Banten province, with a questionnaire return rate reaches 61 . 11 % ie 55 respondents. Data analysis was performed with a SPSS (Statistical Package For Social Science) versi 16.00 . Test results show that the hypothesis of the three hypotheses proposed two hypotheses are accepted. Accepted hypothesis is the hypothesis 1 (significant positive influence Cost Leadership on bureaucratic Management Control system .), Hypothesis 2 (a significant positive Strategy differentiation on bureaucratic Management Control system .) is not accepted because hypotheses is not negative significant , Hypothesis 3 (a significant positive Perception Environmental Uncertainty .) Keywords : Cost Leadership , Strategy Differentiation , Perception Environmental Uncertainty, Management Control system .","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129308715","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}

引用次数: 2

PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) DAN JUMLAH WAJIB PAJAK EFEKTIF TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG 未加税收入(p犯罪现场)的影响，以及在主要税收服务机构(PPH)第21章收税的有效税率(PPH)

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/jte.v13i2.4302

Nurul Susanti, Andi Andi

{"title":"PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) DAN JUMLAH WAJIB PAJAK EFEKTIF TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG","authors":"Nurul Susanti, Andi Andi","doi":"10.35448/jte.v13i2.4302","DOIUrl":"https://doi.org/10.35448/jte.v13i2.4302","url":null,"abstract":"This research aims to determine the effect that occurs with the rise of non taxable income rate, and the number of effective taxpayers to the income tax revenue Article 21. This study was conducted in KPP Pratama Serang, the population used is the acceptance of Income Tax (PPh) Article 21 in KPP Pratama Serang and the sample use saturated sample or all population that is income tax (PPh) Article 21 in KPP Pratama Serang every month for period 2014-2016. The analytical method used is Statistical Product and Service Solutions (SPSS) version 2.0. The results of this study reveal that the non-taxable income (PTKP) has a significant effect on the income tax revenue article 21 and has a negative beta value, indicating that the higher rate of non-taxable income, the income tax of Article 21 will decrease. Likewise with the number of effective taxpayers who significantly influence the income tax revenue article 21 and have a positive beta value, indicating that the more effective taxpayers the income tax revenue article 21 will increase. Keyword s : Non-taxable income (PTKP) , taxpayers effective, income tax r eceipts (PPh) article 21","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114792441","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}

引用次数: 1

STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/jte.v13i2.4323

Indra Sulistiana, Istianingsih Istianingsih

{"title":"STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK","authors":"Indra Sulistiana, Istianingsih Istianingsih","doi":"10.35448/jte.v13i2.4323","DOIUrl":"https://doi.org/10.35448/jte.v13i2.4323","url":null,"abstract":"This research aim to analyze influence of Good Corporate Governance to Tax Avoidance with Corporate Social Responsibility Disclosure as a intervening variable ( Case Study on The Association of Southeast Asian Nations (ASEAN) Countries. Technique sampling is purposive sampling . The research is conducted on t he TOP 50 of Manufacturing companies in The Association of Southeast Asian Nations (ASEAN) Countries (201 4 -201 5 ) range of time. The estimation model being used is multiple regression analysis . The purpose of this study was to determine are Good Corporate Governance have an influence on Tax Avoidance and is Corporate Social Responsibility Disclosure able to m e d i ate the relationship Good Corporate Governance to Tax Avoidance . The study involved tri variables, which is, one dependent variable, o ne independent variables and one variable of moderation. The dependent variable in this study was Tax Avoidance . The independent variables in this study are Good Corporate Governance, and Corporate Social Responsibility Disclosure as a intervening variable. Keywords : Good Corporate Governance , Tax Avoidance , Corporate Social Responsibility Disclosure .","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130479973","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}

引用次数: 2

MENILIK AKUNTABILITAS AKUNTANSI DARI BUDAYA ISLAM 它是伊斯兰文化会计的责任

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/jte.v13i2.4320

Daiyinta C.P Handoko, Syamsul Huda

引用次数: 4

FAKTOR PENYEBAB BERALIHNYA KONSUMEN OJEK PANGKALAN MENJADI OJEK ONLINE 消费者从基地转向网上加油的因素

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/JTE.V13I2.4306

A. Purbohastuti

引用次数: 3

ORIENTASI KEWIRAUSAHAAN, ORIENTASI PASAR, DAN STRATEGI BISNIS TERHADAP KINERJA BISNIS (Studi kasus pada UMKM di Semarang) 创业精神、市场发展和企业绩效经营战略(三宝垄UMKM案例研究)

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/JTE.V13I2.4318

Rahmi Yuliana, Y. Pujiastuti

引用次数: 7

UKURAN PERUSAHAAN, PROFITABILITAS DAN NILAI PERUSAHAAN: STUDI EMPIRIK: PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 SAMPAI DENGAN 2015) 公司规模、盈利能力和价值:经验研究:在印尼证券交易所上市的矿业公司2011年至2015年)

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/jte.v13i2.4316

Arkasmiralda Habsari, Akhmadi Akhmadi

{"title":"UKURAN PERUSAHAAN, PROFITABILITAS DAN NILAI PERUSAHAAN: STUDI EMPIRIK: PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 SAMPAI DENGAN 2015)","authors":"Arkasmiralda Habsari, Akhmadi Akhmadi","doi":"10.35448/jte.v13i2.4316","DOIUrl":"https://doi.org/10.35448/jte.v13i2.4316","url":null,"abstract":"Purpose – This study is to provide information or description of the effect of firm size on the value of the company-mediated profitability in mining sub-sector companies listing on the Indonesia Stock Exchange period 2011-2015 Design/methodology/approach – The sample selection in this study using nonprobability sampling, and obtained as many as 24 companies from the total population of 40 companies. Data analysis methods used are descriptive statistics, classical assumption test, and Path Analysis, and Sobel Test. Findings – The size of the company has a positive and significant impact on stock prices, firm size has no effect on profitability, profitability has a positive and significant impact on corporate value. While profitability is not able to mediate the relation of firm size to firm value Research limitation/implications – This research is only the mining sub-sector, while the problem on the value of the company occurs also in other sub-sectors. Then, the proxy used is only one for each of the observed variables. The period of 5 years is from 2011 to 2015, so the data taken there is less likely to reflect the condition of the company in the long run. Originality/value – Located on a research model that includes profitability as an intervening variable in the research model Keywords C orporate Value, Firm Size, Profitability","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123611389","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}

引用次数: 5

PENGARUH DISIPLIN PREVENTIF DAN MOTIVASI EKTRINSIK TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. NATURA INDOLAND 预防纪律和极端动机对员工绩效的影响，其工作满意度是PT NATURA INDOLAND的一个变量

Tirtayasa Ekonomika Pub Date : 2018-10-31 DOI: 10.35448/JTE.V13I2.4322

Ayu Puspitasari, Wawan Prahiawan

{"title":"PENGARUH DISIPLIN PREVENTIF DAN MOTIVASI EKTRINSIK TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. NATURA INDOLAND","authors":"Ayu Puspitasari, Wawan Prahiawan","doi":"10.35448/JTE.V13I2.4322","DOIUrl":"https://doi.org/10.35448/JTE.V13I2.4322","url":null,"abstract":"This study was conducted to investigate the effect of preventive discipline and extrinsic motivation on employee performance through job satisfaction as an intervening variable. This study uses a quantitative research in accordance with questionnaires and surveys. Engineering samples of data collection using sample saturated with 61 respondents. The analytical method used in this research is multiple linear regression. SPSS version 20 is a program used in the process and research. The results show that the preventive discipline no positive effect on job satisfaction. T indicated by the results of arithmetic T table (5,008> 1,671), so that H1 is accepted. Partially preventive discipline and significant positive effect on employee performance. This is shown by the results of T arithmetic> T table (4,746> 1,671), so that H1 is accepted. Partially, extrinsic motivation is not a positive and significant influence on employee performance. T indicated by the results of arithmetic <T table (-0138 <1.672), so that H1 is rejected. Partially, job satisfaction does not affect positively on employee performance. This is shown by the results of T arithmetic < T table (-0042 <1.672), so that H1 is rejected. Keywords: Preventive Discipline, Extrinsic Motivation, Job Satisfaction, Employee Performance","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115061808","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}

引用次数: 0