Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo最新文献

{"title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN","authors":"Erma Setiawati, Eskasari Putri, Nanda Devista Devista","doi":"10.35906/JEP01.V7I1.749","DOIUrl":"https://doi.org/10.35906/JEP01.V7I1.749","url":null,"abstract":"AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124665936","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}

{"title":"ANALSISIS DISPARITAS PENDAPATAN ANTAR WILAYAH DI DAERAH PENYANGGA SURABAYA","authors":"Dwi Reza Khusnul Khuluk, Sri Muljaningsih, Kiki Asmara","doi":"10.35906/JEP01.V7I1.762","DOIUrl":"https://doi.org/10.35906/JEP01.V7I1.762","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis besarnya disparitas antar Daerah, serta mengetahui sektor-sektor yang mnejadi basis dari daerah-daerah tersebut yang nantinya dapat dikembangan oleh Pemerintah Daerah yang bersangkutan, dan juuga mengklasifikasikan daerah Kabupaten/Kota yang berdasarkan pertumbuhan ekonomi dan juga pendapatan perkapita masinh-masing daerah. meenggunakan metode analisis Location Quontient (LQ), Shift-Share (SS), Tipologi Klassen, Indeks Williamson, dan juga pembuktian hipotesis Kuznets “U” Terbalik.  daiantara 6 Kabupaten/Kota yang ada di daerah penyangga Surabaya terdapat 1 wilayah yang termasuk kedalam daerah tertinggal, tingkat disparitas di daerah penyangga Surabaya sesuai Indeks Williamson sebesar 0,90. Hipotesis Kuznets tentanng teori “U” terbalik tidak berlaku di wilayah ini, hal ini berarti seiting bertambahnya pembangunan tidak mengurangi tingkat ketimpangan di daerah penyangga Surabaya yang memiliki tingkat disparitas yang tinggi Kata Kunci: Ketimpangan Pendapatan antar daerah; Indeks Williamson; Tipologi Klassen; Hipotesis Kuznet ABSTRACT This research aims to find out and analyze the magnitude of disparity between regions, knowing the sectors that are the basis of these areas that can later be developed by the local government concerned, and also to classify districts / cities based on economic growth and income per capita of each region. using Location Quontient (LQ), Shift-Share (SS), Klassen Typology, Williamson Index, and also proof of The Reverse Kuznets \"U\" hypothesis. Among of 6 districts / cities in the buffer zone of Surabaya there is 1 area that belongs to the lagging area, the level of disparity in the buffer area of Surabaya according to the Williamson Index of 0.90. Kuznets hypothesis tentanng the theory of \"U\" upside down does not apply in this region, this means that the increase in development does not reduce the level of inequality in the buffer area of Surabaya which has a high level of disparity. Key Words:   Income inquality, Indeks Williamson, Tipologi Klassen, Hipotesis Kuznet","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125905522","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}

{"title":"ANALISIS PENGGUNAAN DANA TATA KELOLA DESA (STUDI KASUS DI KECAMATAN IV NAGARI BAYANG UTARA KABUPATEN PESISIR SELATAN)","authors":"Miftahul Fikri Iasra, E. Erwin, Wahyuni Syarfi","doi":"10.35906/JEP01.V7I1.768","DOIUrl":"https://doi.org/10.35906/JEP01.V7I1.768","url":null,"abstract":"ABSTRAKTujuan penelitian adalah untuk mendeskripsikan dana Desa dari segi aspek, khususnya 1) Partisipasi. 2) Transparansi. 3) Akuntabilitas. 4) Efektivitas. Penelitian ini dilakukan di 6 Nagari di Kecamatan IV Nagari Bayang Utara Kabupaten Pesisir Selatan. Jenis-jenis catatan yang diperoleh dalam pembelajaran ini diambil dari dua sumber, terutama informasi fundamental dan data sekunder. Teknik analisis data yang diperoleh dalam mencari tahu dianalisis dengan menggunakan analisis evaluasi fakta kualitatif. Hasil penelitian yang telah dilakukan dapat dibuktikan dari 1) Penerapan transparansi oleh pemerintah nagari cukup baik dalam Pengelolaan Dana Desa. 2) Implementasi Akuntabilitas dalam Pemerintahan Penggunaan dana Desa oleh pemerintah desa cukup baik. 3) Pelaksanaan partisipasi pemerintah desa yang ada belum maksimal pada saat adanya Undangan Nagari Musrembang untuk menentukan arah pengembangan nagari dalam penggunaan dana desa, belum 100% tetapi baru menyentuh 71,4% masyarakat yang hadir di musrembang nagari. 4) Penerapan efektifitas pengelolaan dana desa yang dilakukan oleh pemerintah desa di Kecamatan IV Nagari Bayang Utara Kabupaten Pesisir Selatan telah melaksanakan efisiensi dan penghematan dalam penggunaan dana dan alokasi dana lebih berorientasi pada kepentingan masyarakat. Kata kunci: Tata Kelola. Dana DesaABSTRACTThe purpose of the study is to describe of Village Funds in terms of aspects, in particular 1) Participation. 2) Transparency. 3) Accountability. 4) Effectiveness. This research was conducted in 6 Nagari in District IV Nagari Bayang Utara, Pesisir Selatan Regency. The types of notes obtained in this study were taken from two sources, mainly fundamental information and secondary data. The data analysis technique obtained in finding out was analyzed using qualitative fact evaluation analysis. The results of the research that have been carried out can be proven from 1) The implementation of transparency by the nagari government is quite good in Village Fund Management. 2) Implementation of Accountability in Government The use of Village funds by the village government is quite good. 3) The implementation of existing village government participation has not been maximized at the time of the Nagari Musrembang invitation to determine the direction of nagari development in the use of village funds, not yet 100% but only touching 71.4% of the people who attend the Nagari Musrembang. 4) The implementation of the effectiveness of village fund management carried out by the village government in District IV Nagari Bayang Utara, Pesisir Selatan Regency has implemented efficiency and savings in the use of funds and the allocation of funds is more oriented to the interests of the community.Keywords: Governance. Village Fund","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124771194","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}

{"title":"PENGARUH PENDAPATAN RUMAH TANGGA DAN PENGELUARAN RUMAH TANGGA TERHADAP STABILITAS KEUANGAN RUMAH TANGGA PADA PELAKU WIRAUSAHA DI OBYEK WISATA DANAU CIPONDOH","authors":"Heny Ratnaningtyas, N. Nurbaeti, Anita Swantari","doi":"10.35906/JEP01.V7I1.767","DOIUrl":"https://doi.org/10.35906/JEP01.V7I1.767","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk mengetahui pendapatan rumah tangga dan pengeluaran rumah tangga terhadap stabilitas keuangan rumah tangga pada pelaku wirausaha di obyek wisata Danau Cipondoh. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan bantuan program Eviews 7. Teknik pengambilan sampel dalam penelitian ini adalah sampling jenuh, dimana populasi sama dengan sampel yaitu berjumlah 31 orang dengan menyebarkan kuisioner kepada pelaku wirausaha yang ada di Obyek Wisata Danau Cipondoh. Hasil penelitian menunjukkan bahwa variabel pendapatan rumah tangga dan pengeluaran rumah tangga secara parsial berpengaruh signifikan terhadap variabel stabilitas keuangan rumah tangga. Sementara nilai Adjusted R 2 yang didapat sebesar 83,41%, yang menunjukan bahwa kemampuan variabel bahwa variabel pendapatan rumah tangga dan pengeluaran rumah tangga dalam menjelaskan variabel stabilitas keuangan dalam rumah tangga adalah sebesar 83,41%, sisanya sebesar 16,59%, dijelaskan oleh variabel lain di luar penelitian ini.  Kata Kunci: Pendapatan Rumah Tangga, Pengeluaran Rumah Tangga, Stabilitas Keuangan Dalam Rumah Tangga ABSTRACT This study aims to determine household income and household expenditure on financial stability in the household of entrepreneurs in Lake Cipondoh tourism objects. The sample in this study amounted to 31 people by distributing questionnaires to entrepreneurs in Cipondoh Lake Tourism Object. The method used in this research is multiple regression analysis using the Eviews 7 program. The results of the multiple regression equation research show that the variables of household income and household expenditure partially have a significant effect on the variable of household financial stability. Meanwhile, the adjusted R2 value is 83.41%, which indicates that the variable ability of household income and household expenses in explaining household financial stability variables is 83.41%, the remaining 16.59% is explained by other variables outside of this study. Keywords: Household Income, Household Expenditures and Financial Stability in Households","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125271311","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}

{"title":"PENGARUH SELF EFFICACY DAN SELF ESTEEM TERHADAP KIERJA PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) KOTA PALOPO","authors":"Dwi Utami Hasan, Khaerana Khaerana","doi":"10.35906/jep01.v6i2.604","DOIUrl":"https://doi.org/10.35906/jep01.v6i2.604","url":null,"abstract":"ABSTRAK Terdapat banyak faktor yang dapat mempengaruhi kinerja seseorang, diantaranya adalah self efficacy dan self esteem. Self efficacy sangat diperlukan dalam meningkatkan kinerja karyawan. Demikian juga dengan self esteem yang dimiliki akan menumbuhkan suatu kekuatan dalam melakukan yang terbaik dalam kinerjanya sesuai tugas dan tanggung jawabnya. Tujuan penelitian ini adalah untuk mengetahui pengaruh positif yang ditimbulkan oleh self efficacy dan self esteem terhadap kinerja pegawai pada Badan Penanggulangan Bencana Daerah (BPBD) Kota Palopo, serta untuk mengetahui variabel yang lebih dominan memberi pengaruh positif terhadap kinerja pegawai pada Badan Penanggulangan Bencana Daerah (BPBD) Kota Palopo. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data menggunakan kuesioner, wawancara dan observasi, sementara teknik analisis data menggunakan regresi linier berganda. Jumlah Populasi dalam penelitian ini adalah 32 orang pegawai bagian lapangan atau Tim Reaksi Cepat (TRC), karena penentuan jumlah sampelnya menggunakan metode sensus maka sampelnya adalah sejumlah populasi yaitu 32 responden. Hasil penelitian  menjunjukkan bahwa nilai f hitung 13,883 > f table 3,32 dan nilai signifikansi sebesar 0,000 < 0,05, sehingga dapat disimpulkan bahwa Self efficacy dan self esteem secara simultan berpengaruh signifikan terhadap kinerja pegawai pada Badan Penanggulangan Bencana Daerah (BPBD) Kota Palopo, dan adapun variable yang lebih dominan berpengaruh terhadap kinerja pegawai adalah self esteem dengan nilai koefisien regresi paling besar yaitu 1,055, dan nilai standardized coefficient Beta 0,502 dan dari hasil koefisien determinasi diketahui bahwa besarnya kontribusi variable self efficacy dan self esteem mempengaruhi variable kinerja pegawai yaitu sebesar 48,9%, dan sisanya sebesar 51,1% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.Kata Kunci:   Kinerja_Pegawai; Self Efficacy; Self Esteem ABSTRACTThere are many factors that can affect a person's performance, including self-efficacy and self-esteem. Self-efficacy is very necessary in improving employee performance. Likewise, self-esteem that is owned will grow a strength in doing the best in performance according to their duties and responsibilities. The purpose of this study was to determine the positive effect of self-efficacy and self-esteem on employee performance at the Palopo City Disaster Management Agency (BPBD), and to determine which variables are more dominant and have a positive influence on employee performance at the Regional Disaster Management Agency (BPBD). ) Palopo City. This type of research is quantitative research with data collection techniques using questionnaires, interviews and observations, while the data analysis technique uses multiple linear regression. The number of population in this study were 32 field employees or the Quick Reaction Team (TRC), because the determination of the number of samples used the census method","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115198145","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}

{"title":"OPTIMALISASI STRATEGI PEMASARAN DANA PIHAK KETIGA MELALUI PENDEKATAN TEKNIK PERAMALAN EKSPONENTIAL SMOOTHING DI BANK SYARIAH MANDIRI","authors":"Susianah Mokhtar, Nur Syamsu","doi":"10.35906/jep01.v6i2.589","DOIUrl":"https://doi.org/10.35906/jep01.v6i2.589","url":null,"abstract":"ABSTRAK Peramalan merupakan hal yang penting bagi Bank Syariah untuk membantu membuat strategi di masa yang akan datang. Metode peramalan yang tepat dibutuhkan untuk mendapatkan hasil yang maksimal. Exponential Smoothing dengan Holt’s method digunakan pada penelitian ini karena memiliki kinerja yang baik dan nilai error yang kecil. Penelitian ini menggunakan data sekunder jumlah Dana Pihak Ketiga yang diperoleh di Bank Syariah Mandiri. Tujuan dari penelitian ini untuk memproyeksikan nilai penjualan yang diharapkan untuk waktu tertentu dan memberikan informasi kepada Bank Syariah agar dapat memformulasikan strategi pemasaran yang efektif. Hasil peramalan diperoleh bahwa peramalan jumlah Dana Pihak Ketiga selama satu tahun yaitu tahun 2020 baik dari akad wadiah dan non profit sharing mengalami peningkatan dari data aktual tahun-tahun sebelumnya. Deposito Non Profit Sharing masih menjadi dana terbesar yang akan berada pada nilai Rp.48.630.000.000.000 dengan probabilitas 95%. Nilai akurasi peramalan pada produk ini sebesar nilai MAPE 2.012141. Untuk Giro Non Profit Sharing dari hasil peramalan merupakan dana terkecil yang akan diperoleh dengan point of forecast Rp. 3.451.101.000.000 dengan nilai akurasi peramalan sebesar nilai MAPE 23.83597 Kata Kunci: Exponential Smoothing, Holt Method, Dana Pihak Ketiga ABSTRACT Forecasting is important for Islamic banks to help make strategies in the future. The right forecasting method is needed to get maximum results. Exponential Smoothing with Holts method was used in this study because it has good performance and a small error value. This study uses secondary data on the amount of third party funds obtained at Bank Syariah Mandiri. The purpose of this research is to project the expected sales value for a certain time and provide information to Islamic Banks in order to formulate an effective marketing strategy. Forecasting results show that forecasting the amount of Third Party Funds for one year, namely 2020, both from the Wadiah contract and non-profit sharing contracts, has increased from the actual data in previous years. Non-Profit Sharing Time Deposits is still the largest fund that will be at a value of IDR 48,630,000,000,000 with a probability of 95%. The value of forecasting accuracy in this product is MAPE 2.012141. For Non-Profit Sharing Current Accounts, the forecasting result is the smallest fund that will be obtained with a point of forecast of Rp. 3,451,101,000,000 with a forecasting accuracy value of 23,83597 MAPE Keywords: Exponential Smoothing, Holt Method, Third Party Funds","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129830304","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}

{"title":"PENINGKATAN EKO-EFISIENSI USAHA DENGAN PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA)","authors":"Nuramal Nuramal, M. Muzdalifah","doi":"10.35906/jep01.v6i2.578","DOIUrl":"https://doi.org/10.35906/jep01.v6i2.578","url":null,"abstract":"ABSTRAK P e nelitian ini  menggunakan  eko-efisiensi  usaha  pada  rumah  sakit  dengan  menerapkan environmental management accounting sebagai bentuk tanggung jawab rumah sakit  mengatasi limbah operasional. Adapun tujuan penelitian ingin mengetahui  kegiatan-kegiatan eko-efisiensi usaha yang dilakukan oleh R.S Ibnu Sina YW-UMI Makassar dalam penerapan e nvironmental management accounting dan mengetahui bentuk pelaporan akuntansi biaya lingkungan pada laporan yang di buat oleh R.S Ibnu Sina YW-UMI Makassar. Penelitian ini adalah jenis penelitian kualitatif dalam paradigma interpretif yang lebih memfokuskan pada interpretasi seseorang dalam sebuah simbol. Sumber data yakni hasil wawancara data primer dengan Kepala Bagian Instalasi Keselamatan&Kecelakaan  Kerja (K3) Rumah Sakit Ibnu Sina YW-UMI, data sekunder mengobservasi mengenai biaya-biaya lingkungan yang dikeluarkan.  Hasil penelitian menemukan bahwa kegiatan eko-efisiensi pada rumah sakit Ibnu Sina YW UMI telah memperhatikan lingkungan sekitar dan masyarakatnya karena limbah klinis maupun non medis telah dikelola dengan baik. Environmental management accounting (EMA) telah memberikan informasi pengelolaan limbah pada eko-efisiensi material, air dan energi listrik.  Bentuk laporan biaya lingkungan sudah diketahui dan namun belum dikelompokkan sesuai dengan kualitas biaya lingkungan yang ada. Kata Kunci: eko-efisiensi , environmental management accounting ABSTRACT This study uses eco-efficiency of business in hospitals by implementing environmental management accounting as a form of hospital responsibility in dealing with operational waste. This research is a type of qualitative research in an interpretive paradigm which focuses more on the interpretation of a person in a symbol. The research objectives want to know the activities of eco-efficiency of business carried out in the application of environmental management accounting and to know the form of environmental cost accounting reporting on reports made by R.S Ibnu Sina YW-UMI Makassar. The data source is the results of primary data interviews with the Head of the Installation of Safety & Work Accidents (K3) at the Ibnu Sina YW-UMI Hospital, secondary data observes the environmental costs incurred. The results of the study found that the eco-efficiency activities at the Ibnu Sina YW UMI hospital paid attention to the surrounding environment and society because clinical and non-medical waste had been well managed. Environmental management accounting (EMA) has provided waste management information on the eco-efficiency of materials, water and electrical energy. The form of environmental cost reports is known and but has not been grouped according to the quality of existing environmental costs. Key Word : eco-efficiency, environmental management accounting (EMA)","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"52 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129394131","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}

{"title":"EVALUASI PENERAPAN SKEMA PPH 25 ATAS WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU SESUAI PP NOMOR 23 TAHUN 2018 DALAM UPAYA PENINGKATAN KEPATUHAN PERPAJAKAN PADA UMKM KOTA TANGERANG SELATAN","authors":"Budi Setyawan, Sukarno Sukarno","doi":"10.35906/jep01.v6i2.618","DOIUrl":"https://doi.org/10.35906/jep01.v6i2.618","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kepatuhan perpajakan Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu yang menggunakan tarif pajak umum yaitu PPh 25 dengan tarif 0,75% yang dapat dikreditkan di akhir tahun pajak, sehubungan dengan adanya penurunan tarif PPh Final  dari 1% menjadi 0,5% dengan diterbitkannya Peraturan Pemerintah (PP) Nomor 23 tahun 2018. Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu juga dipersiapkan untuk lebih tertib dan disiplin dalam menyelenggarakan pembukuan untuk menyusun laporan keuangannya agar dapat menentukan pajak terutang menggunakan skema PPh 25 dengan lebih tepat. Terutama bagi WPOP Pengusaha Tertentu yang sudah memiliki omzet lebih dari Rp 4.800.000.000,- (Empat Milyar Delapan Ratus Juta Rupiah) dalam satu tahun pajak. Metode yang digunakan adalah Metode Studi Lapangan (Field Research) dengan terjun langsung ke lapangan. Data penelitian diperoleh observasi, dokumentasi dan wawancara langsung para pelaku UMKM Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu di Kota Tangerang Selatan dan melalui data sekunder melalui studi literatur. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Peneliti menggunakan metode penelitian deskriptif kualitatif karena penelitian ini mengeksplor fenomena peningkatan kepatuhan perpajakan dan proses penyusunan pembukuan para pelaku UMKM WPOP Pengusaha Tertentu di Kota Tangerang Selatan. Hasil penelitian menunjukkan Penerapan Skema PPh Pasal 25 Atas WPOP Pengusaha Tertentu sesuai PP Nomor 23 Tahun 2018 pada UMKM Kota Tangerang Selatan yang terdaftar di KPP Pratama Serpong dan KPP Pratama Pondok Aren tidak maksimal karena wajib pajak cenderung menggunakan tarif PPh Final 0,5% dan tidak efektif dalam meningkatkan tingkat kepatuhan  WPOP Pengusaha Tertentu.Kata Kunci: PPh 25, PPh Final, Kepatuhan, dan UMKM ABSTRACT                 This study aims to evaluate the tax compliance of certain individual taxpayers (WPOP) using general tax rates, namely PPh 25 at a rate of 0.75%, which can be credited at the end of the tax year, in connection with a reduction in the Final Income Tax rate from 1% to 0. , 5% with the issuance of Government Regulation (PP) Number 23 of 2018. Individual Taxpayers (WPOP) Certain Entrepreneurs are also prepared to be more orderly and disciplined in keeping track of their financial statements to determine payable taxes using the PPh 25 scheme more precisely. Especially for Certain Entrepreneur WPOPs who already have a turnover of more than IDR 4,800,000,000 - (Four Billion Eight Hundred Million Rupiah) in one tax year. The method used is the Field Research Method by going directly to the field. Research data is obtained by observation, documentation, and direct interviews of SME actors Individual Taxpayers (WPOP), Certain Entrepreneurs in South Tangerang City, and secondary data through literature studies. This type of research is a qualitative descriptive study. The researcher uses a qualitative descriptive research method becaus","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122391265","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}

{"title":"PERANCANGAN MODEL UNTUK PERAMALAN TINGKAT PERTUMBUHAN PEMBIAYAAN MELALUI METODE JARINGAN SARAF TIRUAN DI BNI SYARIAH","authors":"O. S. Themba, Susianah Mokhtar","doi":"10.35906/jep01.v6i2.587","DOIUrl":"https://doi.org/10.35906/jep01.v6i2.587","url":null,"abstract":"ABSTRAKTren perkembangan pembiayaan di Indonesia mulai meningkat namun cenderung melambat dari tahun ke tahun. Peramalan pertumbuhan pembiayaan pada bank syariah menjadi hal yang menarik karena naik turunnya pembiayaan akan berdampak pada perekonomian Indonesia. Tujuan dari penelitian ini melakukan peramalan pertumbuhan pembiayaan dalam jangka waktu setahun melalui metode Jaringan Saraf Tiruan pada data Bank BNI Syariah dari tahun 2015 sampai dengan 2019. Hasil dari peramalan diharapkan memberi informasi bagi bank untuk menunjang pengambilan keputusan dan menyiapkan strategi meningkatkan pembiayaan sehingga semakin besar laba yang akan diperoleh. Model peramalan dibuat berdasarkan metode peramalan dan ditujukan untuk digunakan pada aplikasi peramalan pembiayaan. Model Jaringan Saraf Tiruan memiliki nilai akurasi peramalan yang tinggi karena memiliki nilai error RMSE, MAPE yang minimum. Dari hasil peramalan menggunakan model Jaringan Saraf Tiruan menunjukkan terjadi peningkatan pembiayaan pada setiap bulannya untuk akad murabahah, mudharabah, musyarakah dan qardh. Hanya pembiayaan yang menggunakan ijarah yang mengalami penurunan drastis dibanding tahun-tahun sebelumnya. Pembiayaan murabahah masih tetap mendominasi dibanding akad mudharabah, musyarakah, qardh dan ijarah selama tahun 2020 Kata Kunci: Jaringan Saraf Tiruan ;PembiayaanABSTRACT Trend of financing development in Indonesia is starting to increase but tends to slow down from year to year. It is interesting to forecast the growth of financing in Islamic banks because the up and down of financing will have an impact on the Indonesian economy. The purpose of this study to forecast financing growth within a year through the Neural Network method on BNI Syariah Bank data from 2015 to 2019. The results of the forecast are expected to provide information for banks to support decision making and prepare strategies to increase financing so that greater profits that will be obtained. The forecasting model is made based on the forecasting method and is intended for use in financing forecasting applications. The Artificial Neural Network Model has a high value of forecasting accuracy because it has a minimum error value of RMSE, MAPE. The results of forecasting using the Artificial Neural Network model show an increase in financing every month for murabahah, mudharabah, musyarakah and qardh contracts. Only financing using ijarah has experienced a drastic decline compared to previous years. Murabahah financing still dominates over the mudharabah, musyarakah, qardh and ijarah contracts during 2020Keyword: Arificial Neural Network ;Financing","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132374006","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}

{"title":"ANALISA PENDAPATAN MANISAN KULIT SEMANGKA SEBAGAI UPAYA PENINGKATAN NILAI TAMBAH LIMBAH KULIT SEMANGKA","authors":"Sukarno Sukarno, Imam Sofi’i, Uswatun Chasanah","doi":"10.35906/jep01.v6i2.619","DOIUrl":"https://doi.org/10.35906/jep01.v6i2.619","url":null,"abstract":"ABSTRAKSemangka  mempunyai nama Latin Citrullus  lanatus, masuk dalam suku Cucurbitaceae yang merupakan tanaman rambat yang cocok ditanam di daerah tropis dan subtropis. Namun untuk kulit semangka sering dibung begitu saja, padahal kulit semangka dapat diolah menjadi beragam jenis makanan atau camilan, misalnya manisan atau selai. Tujuan penelitian adalah untuk menguraikan estimasi pendapatan usaha pengolahan kulit semangka menjadi produk manisan kulit semangka sebagai upaya peningkatan nilai tambah limbah buah semangka. Penelitian dimulai dari analisis kandungan gizi pada kulit semangka hingga pembuatan produk manisan kulit semangka sampai pada pengumpulan data- data yang mendukung dalam analisa pendapatan usaha manisan kulit semangka. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh melalui pengamatan dan praktek langsung pengolahan manisan kulit semangka dan wawancara untuk melengkapi informasi tentang objek penelitian. Dan data sekunder diperoleh dari instansi pemerintah, buku, internet dan studi literatur yang terkait dengan penelitian. Analisa pendapatan suatu usaha merupakan hasil selisih antara penjualan dengan total pengeluaran usaha.Kemudian dilakukan analisa tingkat kelayakan inovasi dengan analisis R/C rasio, jika R/C 1 layak untuk diterapkan, jika R/C < 1 inovasi tersebut tidak layak untuk diterapkan sebagai upaya peningkatan nilai tambah limbah kulit semangka. Berdasarkan hasilo uji diperoleh hasil bahwa usaha pembuatan manisan semangka ini layak untuk dilakukan karena analisis rasio R/C menunjukkan 5,7 atau R/C>1.Kata Kunci: Analisa Pendapatan, Kulit Semangka, Manisan ABSTRACT Watermelon has the Latin name Citrullus lanatus, included in the Cucurbitaceae family, a vine suitable for planting in tropical and subtropical areas. However, watermelon skin is often wrapped just like that, even though watermelon skin can be processed into various types of food or snacks, such as sweets or jam. The research objective was to describe the estimated income from the watermelon skin processing business to become candied watermelon skin products to increase watermelon waste's added value. The research started from analyzing the nutritional content of watermelon skin to the manufacture of candied watermelon skin products to the collection of supporting data in analyzing the income of the watermelon skin candied business. The types of data used in this study are primary data and secondary data. Preliminary data were obtained through direct observation and practice of processing watermelon skin sweets and interviews to complete information about the research object. And secondary data obtained from government agencies, books, the internet, and literature studies related to research. Analysis of a business's income is the result of the difference between sales and total business expenses. Then an analysis of the feasibility of innovation is carried out with an R / C ratio analysis if R / C 1 i","PeriodicalId":167746,"journal":{"name":"Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo","volume":"354 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116318969","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}