Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia最新文献

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The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance 税收制裁、财政服务、税收知识和税收特赦对纳税人合规的影响
Novi Darmayanti
{"title":"The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance","authors":"Novi Darmayanti","doi":"10.4108/eai.13-2-2019.2286025","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286025","url":null,"abstract":"This study was aimed to test the effects of Tax Sanctions, Tax Knowledge, Fiscal Services, and Tax Amnesty on Taxpayer Compliance. The population of this research was the taxpayers who work as civil servants in Sumberrejo sub-district of Bojonegoro district. A total of 38 respondents were selected using quota sampling as the samples. The results were found by using multiple linear regression analysis indicate that: (1) tax levy sanction does not have an effect on taxpayer compliance, (2) the tax knowledge variable does not affect taxpayer compliance, (3) the Fiscal service is significantly affected taxpayer compliance, (4) tax amnesty does not have a significant effect on taxpayer compliance.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125489221","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
Hoax and The Principle of Legal Certainty in Indonesian Legal System 骗局与印尼法律体系中的法律确定性原则
Sholahuddin Al-Fatih, Z. Aditya
{"title":"Hoax and The Principle of Legal Certainty in Indonesian Legal System","authors":"Sholahuddin Al-Fatih, Z. Aditya","doi":"10.4108/eai.13-2-2019.2286165","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286165","url":null,"abstract":"There is no doubt that legal certainty is one of the basic principles in a lawbased society. In fact, it can also be said that the principle of legal certainty is often considered synonymous with the rule of law itself. Thus, the principle of legal certainty has reached the character of universality. Problems arise when the principle of legal certainty is confronted in a concrete case. In the case of the spread of HOAX, for example, the principle of legal certainty is more widely used than the principle of legal justice. As a result, at present, many people are subjected to criminal penalties because law enforcers, especially court judges, prioritize legal certainty (as written in the law) rather than applying legal justice. In this case, this article will discuss critically the application of the principle of legal certainty in the Indonesian legal system. In particular, this article highlights the fact that in many cases the spread of deception, judges prioritize the approach of using the principle of legal certainty rather than seeking substantive legal justice from the case.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"10 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132154501","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: 4
The Influence of Work-life Balance and Achievement Motivation on Athlete Satisfaction 工作-生活平衡与成就动机对运动员满意度的影响
Guntur Pawoko, W. Wibowo, H. Hamidah
{"title":"The Influence of Work-life Balance and Achievement Motivation on Athlete Satisfaction","authors":"Guntur Pawoko, W. Wibowo, H. Hamidah","doi":"10.4108/eai.13-2-2019.2287492","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2287492","url":null,"abstract":"Athlete satisfaction is a problem that needs to be considered in Indonesia. This research aims to determine the effect of work-life balance and achievement motivation on athlete satisfaction in Indonesia. This research uses a quantitative research approach with t-test and F-test. In this study using a multiple regression analysis method with a total sample of 281 athlete in Indonesia. The analytical tool used in this study is SPSS. The result of this study show that partially (1) work-life balance has a positive effect on athlete satisfaction ,(2) achievement motivation also has a positive effect on athlete satisfaction, (3) work-life balance dan achievement motivation simultaneously have a positive effect on athlete satisfaction in Indonesia. Work-life balance has the greatest effect than achievement motivation to athlete satisfaction in Indonesia.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134262027","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
The Limited Partner Position in bankruptcy Limited Partnership (CV) in Indonesia 印尼破产有限合伙企业(CV)的有限合伙人地位
S. Mahmudah, S. Badriyah, Kashadi Kashadi
{"title":"The Limited Partner Position in bankruptcy Limited Partnership (CV) in Indonesia","authors":"S. Mahmudah, S. Badriyah, Kashadi Kashadi","doi":"10.4108/eai.16-10-2019.163230","DOIUrl":"https://doi.org/10.4108/eai.16-10-2019.163230","url":null,"abstract":"Limited Partnership or CV is a form of company which is used in the running of the company. There are two types of partner in the Limited Partnership that is complementary partner or managing partner and limited partner. Article 1 (11) Act No. 37 Th 2004 about Bankruptcy and PKPU (UUK-PKPU) set about the debtor that can be requested to be declared bankrupt, one of them was the Limited Partnership. Related to the bankruptcy of Limited Partnership, interesting to review more about the Limited partner. Can Limited partner responsible for inbrenk be requested to be declared bankrupt against the Limited Partnership debt that is settlement bankruptcy? Statements in bankruptcy can only be addressed to the debtor who has at least two creditors and do not pay in full at least one loan that already fall time and billable (article 2 paragraph UUKPKPU). In Indonesia Limited Partnership not a legal entity so that it's not legal subjects as Limited liability company. UUK-PKPU does not regulate who can be petitioned to be declared bankruptcy Limited Partnership. According to article 19 KUHD managing partner are responsible for debt limited partnership. According to article 21 KUHD limited partner are also responsible as managing partner if they carry out management or work in the limited parnership. Limited Partner can thus serves as the debtor that can be petitioned to be declared bankrupt in bankruptcy Limited Partnershipi if it complies with the provisions of article 21 KUHD and article 2 paragraph 1 UUK-PKPU.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"318 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131772213","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
Good Corporate Governance And Intelectual Capital Determinant Earnings Response Coefficient 良好公司治理与智力资本决定盈余反应系数
Nur Aini, Rudi Harianto, Febrina Ramadhany
{"title":"Good Corporate Governance And Intelectual Capital Determinant Earnings Response Coefficient","authors":"Nur Aini, Rudi Harianto, Febrina Ramadhany","doi":"10.4108/eai.13-2-2019.2286158","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286158","url":null,"abstract":"The purpose of this study is to analyze the impact of good corporate governance and intellectual capital on the earnings response coefficient of banking firms listed in Indonesian Stock Exchange for 2014-2017 periods. This research is very useful in knowledge management in the banking company, especially for investors regarding the earnings response coefficient. The sample in this study was 32 companies, and total sample became 128 observations. The dependent variable in this study is the earnings response coefficient, while the independent variables are managerial ownership, audit committee, human capital, structural capital, and capital employed. The results show that managerial ownership, human capital, and structural capital no impact on earnings response coefficient, while audit committee has a negative impact on earnings response coefficient, capital employed has a positive impact on earnings response coefficient. The future research is consider stock prices to determine the earnings response coefficient.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124336334","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
Professionalism Concept of Work Ethic in Islamic Perspective 伊斯兰教视域下职业道德的职业化观念
M. Ghozali, S. Syamsuri, Agung Purwana, Luthfi Cahyanti
{"title":"Professionalism Concept of Work Ethic in Islamic Perspective","authors":"M. Ghozali, S. Syamsuri, Agung Purwana, Luthfi Cahyanti","doi":"10.4108/eai.13-2-2019.2286200","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286200","url":null,"abstract":"A Human being is the most crucial asset for management. People need to be provided with Islamic personality that will guide and help people to act and to behave as a Muslim who professional in work, furthermore, every member of the organization must have high knowledge with sufficient skills to carry out their duties and responsibilities. Professionalism is the level of competence, accountability, and responsibility that should be supported by such a professional, also associated with loyalty and commitment and positive behaviour leading to the achievement of organizational goals and, it is an obligation and the purpose of service. This study aims to illustrate that Islamic teachings provide the perfect conceptual foundation of the underlying problem of actively working activism, Faith as a Professional Policy, which further calls for an expression of activism that requires a proportionate contribution to achieving Higher Degree. The methodology of this study is used in this discussion based on the qualitative study pattern. This study conclude that the characteristics of the soul that must be possessed by someone in carrying out the burden of responsibility and elements of the element that must be met as a professional in Islam, ability, Himmah al-Amal (spirit of work), 'Awfu bi al 'Uqud (Holding the Covenant) and Ansarullah. This characteristic is necessary to build a knowledge management system in a work ethic.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133707520","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
Factors That Have the Potential to Cause of Street Child Violence at Ambengan Surabaya 可能导致泗水安本甘街头儿童暴力的因素
Naili Sa'ida, Anisa Yunitasari
{"title":"Factors That Have the Potential to Cause of Street Child Violence at Ambengan Surabaya","authors":"Naili Sa'ida, Anisa Yunitasari","doi":"10.4108/eai.13-2-2019.2286191","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286191","url":null,"abstract":"This study was aimed at describing the presence of child abuse in the family and the causes of the violence. The study was conducted to street children at Ambengan, Surabaya, Indonesia. A qualitative method was administrated using the data collection techniques of observation, interview, and documentation. Besides, the data analysis technique was based upon the technique of data analysis interactive model of Miles and Huberman, which included data collection, data reduction, data display, and verification. Besides, triangulation techniques were used to test the validity of the data. The results revealed that violence against children happened due to several factors as follows:1) family factor that included broken home, family psychologically immature, and the education level of parents. 2) environmental social / community factor, the family financial matters, and 3) the internal factors of the child. Furthermore, this study exhibited focal point that the impacts of violence on children led to the worse of child's psychological growth and character. In other word, children who were exposed to violence were likely to be rebels, dropouts, temperamental, and indifferent to the environments, particularly families. In addition, this study found that parents’ parenting activity could affect children's emotions.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115884775","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
Distributive Justice and Perceived Organization Support in Indonesian Port Employee 印尼港口员工分配公平与感知组织支持
Jimmy Nikiuluw
{"title":"Distributive Justice and Perceived Organization Support in Indonesian Port Employee","authors":"Jimmy Nikiuluw","doi":"10.4108/eai.13-2-2019.2286575","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286575","url":null,"abstract":"This research intends to know the impacts between distributive justice toward the perception organization support. This research is using causality research design with learning impacts between every variable. Method that is used in this research is to do regression analyzing with distributive justice variable as independence variable and perception organization support as independence variable. The total amount of this research is 185 samples. The result in this research has shown that distributive justice has significant impact toward organization belief. In the result of t-test has shown that distributive justice has affected positively and significantly toward perception organization support, this matter can be occurred because attitude or employee’s psychologist situation can be influenced by relation between employee-organization.","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117249925","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
Maqâsid Al-Syari'ah As A Guide In Establishing The Law 伊斯兰教是建立法律的指南
A. Abdurrakhman
{"title":"Maqâsid Al-Syari'ah As A Guide In Establishing The Law","authors":"A. Abdurrakhman","doi":"10.4108/eai.13-2-2019.2286047","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286047","url":null,"abstract":"This study aims to find out the meaning of maqâsid al-syari'ah, and maqâsid alSyariah as guidelines for the law. This research uses doctrinal research (normative juridical), uses library research, and is qualitative, descriptive analysis. The results of the analysis show that knowledge of maqâsid al-syari'ah is essential. Understanding and understanding about maqâsid al-syari'ah can be used as an aid in understanding the Qur'an and as-sunnah, can also help resolve conflicting arguments (ta'arud al-dilalah) and what is very important is maqâsid al-shari'ah can be used as a guideline for the law. By knowing maqâsid al-syari'ah, it is easier for legal experts to practice law. If legal science cannot solve legal events, then by paying attention to the maqâsid al-shari'ah, every legal event will be easily resolved. Therefore it is very appropriate that maqsid al-syari'ah be used as a guideline in law","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115670884","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
Coaching Competency as a Solution for Indonesian Headmaster of Elementary School in Disruption Era 辅导胜任力:印尼小学校长在颠覆时代的解决方案
Z. Rony, S. Aryanto
{"title":"Coaching Competency as a Solution for Indonesian Headmaster of Elementary School in Disruption Era","authors":"Z. Rony, S. Aryanto","doi":"10.4108/eai.13-2-2019.2286504","DOIUrl":"https://doi.org/10.4108/eai.13-2-2019.2286504","url":null,"abstract":"The disruption era is an indicator of technological growth received in various fields including education. Headmaster as a leader is required to be able to set a leadership pattern that could provide accelerated assistance in fostering teachers in Elementary Schools with most of the millennial teachers. Coaching competency is one of the competencies expected to anticipate imbalance communication system between headmaster and teacher. This study used a qualitative study method. According to the results of this research concluded that coaching competency had to be explicitly had by headmaster beside competency of managerial, entrepreneurial, supervision, personality, and social. This is because coaching competency has such various, complex, and not an easy activity. Therefore, the results of this study are expected to be the solution for headmaster in facing. Keyword: Coaching Competency, Disruption Era, Gen-Y, Headmaster","PeriodicalId":199842,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125972483","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: 3
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