Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi最新文献

{"title":"Efektifitas Kinerja Akuntansi Pemerintah Daerah Kabupaten Tegal","authors":"E. Yunita","doi":"10.24905/PERMANA.V13I2.199","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.199","url":null,"abstract":"Regional Government Accounting Performance is the output/result of a program that will be or has been achieved in connection with the use of regional budgets with measurable quality and quantity, regional capabilities can be measured by assessing the efficiency of services provided to the community. This study aims to determine the Effectiveness of Government Accounting Performance in the Regional Government of Tegal Regency in 2016-2019 based on the calculation of financial ratio analysis. This study uses a descriptive research method with a qualitative approach. The data used is secondary data in the form of the Regional Government Financial Report (LKPD) of Tegal Regency 2016-2019. The results of the research conducted showed that the Government Accounting Performance in the Tegal Regency Government in 2016-2019, (1) the PAD Effectiveness Ratio was categorized as quite effective with a value of 97.07%; (2) the Expenditure Efficiency Ratio is categorized as less efficient with a value of 91.04%; (3) The Expenditure Harmony Ratio still prioritizes the operational expenditure allocation of 78.38%, which is higher than the capital expenditure ratio of 21.38%.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"15 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113956392","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 ROA, BOPO, dan FDR Terhadap Tingkat Bagi Hasil Deposito Mudharabah","authors":"Manajemen Jurnal Perpajakan, D. Akuntansi, Akuntansi Syariah, H. Dwi, dan Wirman","doi":"10.24905/PERMANA.V13I2.169","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.169","url":null,"abstract":"The purpose of this study was to determine the effect of ROA, BOPO, and FDR on the profit sharing rate of mudharabah deposits at islamic commercial banks in Indonesia from 2016 to 2019. The population this study were all Islamic commercial banks that have been registered with Bank Indonesia. The population of this study were 11 Islamic banks and the total sample used was 4 banks. The analysis technique used by researchers is multiple linear regression. In this study, the hypothesis test used is the t-test to test the partial regression coefficient and the f-test to test significance simultaneously with a significance level of 5%. The results in this study indicate that ROA has a significant effect on the profit sharing rate of mudharabah deposits and ROA, BOPO, FDR simultaneously have a significant effect on the profit sharing rate of mudharabah deposits.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130109010","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":"Implementasi Analisis SWOT untuk Menciptakan Strategi Pemasaran Kewirausahaan pada Masa Pandemi","authors":"Ananda Nabilaturrahmah, Danang Kusnanto","doi":"10.24905/PERMANA.V13I2.194","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.194","url":null,"abstract":"UMKM jasa bengkel mobil Balaroda yang sudah didirikan selama 6 tahun merupakan sebuah usaha yang berfokus pada jasa servis kendaraan. Pendekatan kualitatif dengan teknik analisis deskriptif menggunakan analisis SWOT digunakan dengan tujuan untuk menjelaskan strategi pemasaran yang tepat untuk mengembangkan UMKM jasa bengkel mobil Balaroda terutama pada masa pandemi. Berdasarkan diagram IFAS dan EFAS maka dapat disimpulkan bahwa UMKM jasa bengkel mobil Balaroda terletak pada kuadran 1 yang berarti UMKM jasa bengkel mobil Balaroda memiliki posisi yang kuat dimana strategi SO dapat digunakan dengan menggunakan kekuatan untuk meraih peluang pasar yang besar. Hasil dari penelitian ini menyimpulkan bahwa berdasarkan analisis SWOT yang dilakukan, strategi pemasaran kewirausahaan berupa pemasaran interaktif dapat otomatis terlaksana apabila strategi SO dapat ditingkatkan dan dilakukan secara berkesinambungan. Melalui pemasaran interaktif tersebut maka peluang UMKM jasa bengkel mobil Balaroda untuk mendapatkan stake holder serta memperluas target bottom-up pasar akan lebih besar.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129603346","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":"Usulan Perbaikan Kualitas Produk Shuttlecock “Claudia” Dengan Metode Six sigma di Perusahaan Shuttlecock “Claudia” Kabupaten Tegal","authors":"Tri Sulistyani, Mitra Sari","doi":"10.24905/PERMANA.V13I2.198","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.198","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya produk cacat shuttlecock merk “Claudia”, untuk mengetahui bagaimana penggunaan metode six sigma dalam per­baikan kualitas produk shuttlecock merk “Claudia”, dan memberikan usulan perbaikan kua­li­tas produk shuttlecock “Claudia” untuk meningkatkan kualitasnya dan me­ngu­rangi poduk cacat. Tek­nik pengumpulan data yang digunakan dalam penelitian adalah ob­ser­vasi dan wawancara. Se­dangkan teknik analisis data yang digunakan adalah metode six sig­ma. Kesimpulan dari pe­ne­li­tian ini adalah 1) Implementasi six sigma dalam penelitian ini me­­nggunakan siklus DMAIC (De­fine Measure Analyze Improve Control), 2) Jenis produk ca­cat shuttlecock “Claudia” paling tinggi adalah Batang Bulu Rusak (BBR), Penjahitan Antar Bulu Lepas (PABL), dan Ke­se­im­ba­ng­an laju Shuttlecock Goyah (KLSG) dengan persentase kerusakan/cacat dari total jumlah pro­duk­si sebesar 4,31%, 3) Kualitas produk shuttlecock “Claudia” memiliki nilai sigma 3,69, jadi po­sisinya ada pada kategori rata-rata industri. Pe­ru­sa­haan diharapkan dapat meningkatkan nilai sig­manya dengan melakukan berbagai upaya per­­baikan, 4) Usulan perbaikan kualitas produk shu­ttlecock “Claudia” diklasifikasikan ber­da­sar­kan 4 faktor penyebab, yaitu manusia, metode, me­sin, dan material, kemudian masing-ma­si­ng faktor penyebab diberikan rekomendasi atau usu­lan tindakan perbaikan untuk dapat me­ni­ngkatkan kualitas produk shuttlecocknya, 5) Tahap ter­ak­hir dalam usulan perbaikan kua­li­tas produk shuttlecock “Claudia” adalah control (pe­nga­wa­san), usulan perbaikan yang dapat di­berikan adalah perusahaan harus lebih ketat dalam mela­ku­kan pengawasan baik bahan ba­ku, metode, mesin, ataupun karyawannya dalam bekerja, ke­mu­di­an semua produk cacat harus ada catatan setiap harinya dan terdokumentasi dengan baik jenis ca­cat­nya, jumlah cacatnya, me­sin yang menyebabkan cacat, tahapan proses menyebabkan cacat, dsb.. Pencacatan ini bisa di­bantu dengan menggunakan lembar pengecekan.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117236083","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 ROA dan NPF Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah di Indonesia Pada tahun 2017-2019","authors":"Muh. Farhan Ramadani, Wirman","doi":"10.24905/PERMANA.V13I2.172","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.172","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Abstrak \u0000Tujuan penelitian adalah untuk mengetahui pengaruh ROA dan NPF terhadap tingkat bagi hasil deposito mudharabah pada bank umum syariah di Indonesia tahun 2017 – 2019. Populasi dalam penelitian ini yaitu seluruh bank umum syariah yang telah terdaftar di Bank Indonesia. Populasi penelitian ini sebanyak 11 Bank Syariah dan total sampel yang digunakan adalah 4 bank. Teknik analisis yang peneliti gunakan adalah regresi linier berganda. Dalam penelitian ini, uji hipotesis yang digunakan adalah uji t untuk menguji koefisien regresi parsial dan uji F untuk menguji signifikan secara simultan dengan tingkat signifikasi sebesar 5%. Penelitian ini menunjukkan hasil bahwa ROA dan NPF terdapat pengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah dan ROA dan NPF secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah. \u0000  \u0000  \u0000 \u0000 \u0000 \u0000","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132339081","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 Struktur Kepemilikan dan Ukuran Perusahaan terhadap Agresivitas Pajak","authors":"Anan Prabowo, Kharisma Dewi, Harsono Yoewono","doi":"10.24905/PERMANA.V13I2.170","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.170","url":null,"abstract":"The aim of this research is to examine the impacts of institutional ownership, independent commissioner, and company size on tax aggressiveness. Population of this research are companies that listed in Index Kompas 100 Indonesian Stock Exchange for the year 2014-2018. By using purposive sampling method, 135 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, the data analysis method that used in this research is descriptive statistics and multiple regression analysis. The analysis showed that institutional ownership has a positive association with tax aggressiveness. While, independent commissioner able at certain level insignificantly able to limit the tax aggressiveness practice. However, firm size affects significantly positive on tax aggressiveness. Further, finding indicates that three variables; Institutional ownership, independent commissioner, and company size together affect the tax aggressiveness.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"13 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113971182","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 Brand Image Persepsi Harga dan Kualitas Produk terhadap Keputusan Pembeli Air Minum Dalam Kemasan Merek Cleo","authors":"Nuning Nurna Dewi","doi":"10.24905/PERMANA.V13I2.173","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.173","url":null,"abstract":"This study aims to determine whether the brand image, price and product quality have a significant effect on purchasing decisions for bottled drinking water. The research method used is a quantitative approach, with data collection techniques in the form of a questionnaire. The population in this study were all consumers of bottled drinking water with the CLEO brand in Karangandong village, Driyorejo sub-district, Gresik district, who made purchasing decisions. The sampling technique used purposive sampling with a probability method with a specified sample size of 100 people. The data analysis technique used is multiple linear regression. The hypothesis test in this study shows that the three independent variables have a significant effect on the dependent variable. This is evidenced by the t value of the brand image variable of 2.410 with a significant value of 0.018, then the t value of the price variable of 4.104 with a significant value of 0.000, and evidence of the t value of the variable product quality of 3.287 has a significant effect of 0.001. Brand image, price and product quality have a significant positive effect on purchasing decisions. This is evidenced by the calculated F value of 15,349 with a significant amount of 0,000.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116957900","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 Perbandingan Brand Equity Jual Beli Online pada Aplikasi Tokopedia dan Shopee di Kota Bandung","authors":"Favian Muhammad Gaus, Adhi Prasetio","doi":"10.24905/PERMANA.V13I2.196","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.196","url":null,"abstract":"This study aims to find out the equity comparison of Shopee and Tokopedia e-commerce brands, brand equity itself has four dimensions including Brand Asosciation, Perceived Quality, Brand Loyalty and Brand Awareness. This study uses a quantitative method, data collection in this study using questionnaire Sampling Purposive Method by taking samples intercepted by 100 respondents. Data Analysis Techniques using descriptive analysis and Whitney Man Test data using IBM 26 SPSS Statistics. Based on the results of the research that has been carried out, it can be concluded that there are differences in the brand equity of Tokopedia and Shopee based on the dimensions where the store is superior to the Brand Loyalty dimension, while the Shopee itself is higher in terms of the dimensions of Brand Awareness, Brand Association and Perceived Quality from the Tokopedia. Tokopedia can increase these three dimensions by doing promotions using their social media, providing education about their applicationand also using influencers to facilitate promotion about the Tokopedia application while for shopees themselves, they can give gifts to memberships who have long transacted in their application. \u0000  \u0000Keywords: Brand Equity, Brand Awareness, Brand Association, Brand Loyalty, Perceived Quality.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133667600","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 Design Produk dan Digital Marketing terhadap Minat Beli Album Fisik Musik K-Pop di Indonesia","authors":"Febrianti, A. Sudrajat","doi":"10.24905/PERMANA.V13I2.160","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.160","url":null,"abstract":"Design product consists of color, shape, apperance and function that could be seen and felt by consumers. Digital marketing is one of the marketing methods used by companies to promote its products. This study aims to determine the effect of Design product and Digital marketing on the Interest in buying a physical album of K-Pop music in Indonesia. This type of research is quantitative research. The population is fans of K-Pop music in Indonesia. The number of samples is 100 respondents. The sampling technique used was purposive sampling. Test instruments using validity and reliability tests. The analysis technique used is multiple linear regression. The results of this study indicate that Design product and Digital marketing have a significant effect on the interest in buying physical albums of K-Pop music in Indonesia.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125214904","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 Kualitas Audit dengan Etika Sebagai Pemoderasi Antara Skeptisisme, Keahlian, dan Integritas","authors":"Ruci Arizanda Rahayu, Wiwit Hariyanto, M. H. K. Wardana","doi":"10.24905/PERMANA.V13I2.163","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.163","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"154 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123273568","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}