Economic Education Analysis Journal最新文献_第4页

Impact of MSME Tax Incentive Policy Affected by Covid-19 on Tax Compliance 受新冠疫情影响的中小微企业税收优惠政策对税收合规的影响

Economic Education Analysis Journal Pub Date : 2022-10-30 DOI: 10.15294/eeaj.v11i3.61665

Walid Rudianti, Septia Ningrum

{"title":"Impact of MSME Tax Incentive Policy Affected by Covid-19 on Tax Compliance","authors":"Walid Rudianti, Septia Ningrum","doi":"10.15294/eeaj.v11i3.61665","DOIUrl":"https://doi.org/10.15294/eeaj.v11i3.61665","url":null,"abstract":"This study aimed to analyze the existence of government policies regarding MSMEs Tax Incentives affected by COVID-19 on MSMEs tax compliance. This type of research was descriptive qualitative with a case study approach. All data collected in this study was obtained by conducting interviews and direct observations of MSMEs actors who applied for MSMEs tax incentives affected by COVID-19, also supported by data and interviews with the tax authorities, namely the Tax Office Purbalingga Regency. The results of this study indicated that the MSMEs tax incentive policy affected by COVID-19 had a positive effect on MSMEs tax compliance in Banjarnegara Regency. Field research conducted by researchers stated that the provision of Tax Incentives listed in PMK-44/PMK.03/2020 regarding income tax (PPh) MSMEs borne by the government in general had been able to satisfy the expectations of taxpayers, the transfer of MSMEs tax values that were transferred to capital values could provide a good effect for the business continuity of MSMEs actors affected by COVID-19, the businesses they ran could bounce back and from this, it is hoped that MSMEs actors can be encouraged to improve their compliance.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122213725","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 Effect of Village Fund Allocation in Improving Community Welfare 农村资金分配在提高社区福利中的作用

Economic Education Analysis Journal Pub Date : 2022-10-30 DOI: 10.15294/eeaj.v11i3.61668

Monika Devi Hotmauli Simamora️, Gusnardi Gusnardi, M. Mujiono

{"title":"The Effect of Village Fund Allocation in Improving Community Welfare","authors":"Monika Devi Hotmauli Simamora️, Gusnardi Gusnardi, M. Mujiono","doi":"10.15294/eeaj.v11i3.61668","DOIUrl":"https://doi.org/10.15294/eeaj.v11i3.61668","url":null,"abstract":"This study aimed to determine the effect of village fund allocation in improving community welfare in Sigotom Parratusan Village, Pangaribuan District, North Tapanuli Regency. The population in this study was the population of the village of Sigotom Parratusan totaling 1247 people. The sample in this study was 93 respondents. The sampling technique in this study used Stratified Random Sampling. The data collection technique in this study used a questionnaire arranged on a Likert scale. The analysis technique used in this research was simple regression. the coefficient of determination (R Square) was 0.623 or 62.3% the effect given by the independent variable (Village Fund Allocation) on the dependent variable (Improvement of Community Welfare) while the remaining 37, 7% was affected by other variables which included factors that affected the improvement of community welfare, the better the allocation of village funds, the higher the welfare of the community. The results of this study indicated that a good allocation of village funds had a contribution in improving the welfare of the community. This means that transparency, accountability, and participation could improve the welfare of the Sigotom Parratusan community, Pangaribuan District, North Tapanuli Regency.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"53 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114029411","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

Comparison of Students' Ability to Work Inventory Questions at SMK Negeri 1 Pulutan 普禄坦中学学生工作能力量表问题比较

Economic Education Analysis Journal Pub Date : 2022-10-30 DOI: 10.15294/eeaj.v11i3.54530

Dandi Pakpahan, Zahruddin Hodsay, M. Toyib

{"title":"Comparison of Students' Ability to Work Inventory Questions at SMK Negeri 1 Pulutan","authors":"Dandi Pakpahan, Zahruddin Hodsay, M. Toyib","doi":"10.15294/eeaj.v11i3.54530","DOIUrl":"https://doi.org/10.15294/eeaj.v11i3.54530","url":null,"abstract":"This study aimed to determine whether there is a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan. The subjects in this study were students of class XII Accounting at SMK Negeri 1 Pemulutan, from 98 students 66 students were taken to be used as research samples. Data collection techniques were documentation and tests, with the instrument in the form of test questions—the data analysis technique used one-way ANOVA (one-way ANOVA or F test) using SPSS version 22. From the results of the analysis using the F test with SPSS version 22, the F-count was 4.086, and the F-table of 3.15 with a dk of 66 and a significance level of 5%. Because F-count was greater than F-table (4.086 > 3.15), Ho was rejected and Ha was accepted. The average student test results in solving inventory questions using the FIFO method was 85.27, LIFO was 81.10, and AVERAGE was 74.65. This showed that there was a comparison of students' abilities in working on inventory questions at SMK Negeri 1 Pemulutan, as well as in the process of working on the easy method, namely the FIFO method, and the difficult method, the Average method.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129976267","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

The Factors Affecting Fraud Prevention in BOS Fund Management 影响BOS基金管理欺诈防范的因素

Economic Education Analysis Journal Pub Date : 2022-06-30 DOI: 10.15294/eeaj.v11i2.54135

Rima Sari Ramadhani, Nadia Fathurrahmi Lawita, Della Hilia Anriva

引用次数: 0

The Effect of E-Money, Economic Literacy and Parents' Income on Consumptive Behavior 电子货币、经济素养和父母收入对消费行为的影响

Economic Education Analysis Journal Pub Date : 2022-06-30 DOI: 10.15294/eeaj.v11i2.54254

Yuriza Maulidina, Tri Kurniawati

引用次数: 0

The Influence of Leadership Style and Organizational Culture on Employee Performance through Work Motivation as an Intervening Variable 以工作动机为中介变量研究领导风格与组织文化对员工绩效的影响

Economic Education Analysis Journal Pub Date : 2022-06-30 DOI: 10.15294/eeaj.v11i2.58105

Niken Niken, R. B. Putra, Bayu Pratama Azka

引用次数: 1

The Effect of Internship and Emotional Intelligence on Work Readiness Through Work Motivation as an Intervening Variable 以工作动机为中介变量，实习与情绪智力对工作准备的影响

Economic Education Analysis Journal Pub Date : 2022-06-30 DOI: 10.15294/eeaj.v11i2.57969

Sri Riwayati, Jarot Tri Bowo Santoso

{"title":"The Effect of Internship and Emotional Intelligence on Work Readiness Through Work Motivation as an Intervening Variable","authors":"Sri Riwayati, Jarot Tri Bowo Santoso","doi":"10.15294/eeaj.v11i2.57969","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.57969","url":null,"abstract":"The purpose of this study was to determine whether there is a positive and significant effect of industrial work practices (Prakerin) and emotional intelligence on work readiness through work motivation. The study population was all students of class XII Accounting and Finance of the SMKN 1 Demak academic year 2019/2020 with a total of 104 students. The sampling technique used the saturated sample. Methods of data collection used a questionnaire. The data analysis method used descriptive statistical analysis, path analysis and Sobel test. The results showed that industrial work practices (Prakerin), emotional intelligence had a positive and significant effect on work readiness, both directly and through work motivation. Based on the results of the study, it can be concluded that work motivation mediated the effect of industrial work practices (Prakerin) and emotional intelligence on students' work readiness. Suggestions to improve work readiness can be taken by following up on the prakerin program to suit the student's area of expertise. Then improve students' mental and emotional well-being by growing students' self-confidence which is supported by providing motivation and information about the world of work.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122336103","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 Effect of Investment Knowledge, Perception of Benefits, Perception of Risk, Minimum Capital on Interest in Investing in the Islamic Capital Market with Income as Moderating Variable 以收入为调节变量的投资知识、收益感知、风险感知、最低资本对伊斯兰资本市场投资兴趣的影响

Economic Education Analysis Journal Pub Date : 2022-06-30 DOI: 10.15294/eeaj.v11i2.56558

Awwalu Meiliana Salsabiila, Luqman Hakim

{"title":"The Effect of Investment Knowledge, Perception of Benefits, Perception of Risk, Minimum Capital on Interest in Investing in the Islamic Capital Market with Income as Moderating Variable","authors":"Awwalu Meiliana Salsabiila, Luqman Hakim","doi":"10.15294/eeaj.v11i2.56558","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.56558","url":null,"abstract":"The purpose of this study was to analyze the role of income in moderating the effect of investment knowledge, perceived benefits, perceived risk and minimal capital on interest in investing in the Islamic capital market. The method used a quantitative approach with a sample of 100 students from the Faculty of Economics and Business (FEB) State Universities in Surabaya, namely Universitas Islam Negeri Sunan Ampel Surabaya, Universitas Negeri Surabaya and Universitas Airlangg. This research data was collected by using a questionnaire distributed online in the form of a google form. The data obtained in this research was processed by using the SPSS 25 program. Meanwhile, to measure the moderating variable, the moderated regression analysis (MRA) test was used. This research concluded that investment knowledge, perceived benefits, the perception of risk and minimal capital had a positive and significant effect on interest in investing in the Islamic capital market. In addition, income moderated investment knowledge, perceived benefits, perceived risk and minimal capital on interest in investing in the Islamic capital market.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134367222","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

Analysis of Factors that Influence Profit Persistency and Accural Quality 影响利润持续性和会计质量的因素分析

Economic Education Analysis Journal Pub Date : 2022-06-30 DOI: 10.15294/eeaj.v11i2.58102

Kartika Dewi Permatasari, Ghonimah Zumroatun Ainiyah

{"title":"Analysis of Factors that Influence Profit Persistency and Accural Quality","authors":"Kartika Dewi Permatasari, Ghonimah Zumroatun Ainiyah","doi":"10.15294/eeaj.v11i2.58102","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.58102","url":null,"abstract":"The purpose of this study was to examine the effect of managerial ability on earnings persistence and quality of accruals with managerial ownership as a moderating variable. The population in this study used property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, the research sample was obtained by using the purposive random sampling method, a total of 155 data. The analytical technique used regression analysis with a moderation model. Based on the results of the study, it was found that managerial ability had a significant positive effect on earnings persistence and accrual quality. This study also succeeded in proving that managerial ownership was able to strengthen the relationship between earnings persistence and accrual quality, with managerial ownership they can predict future profits and utilize company resources, thus enabling managers to manage the company better and increase earnings persistence which will make the company's profits higher quality. This study contributed to providing evidence that managerial ability had a significant positive effect on earnings persistence and accrual quality, and proved that managerial ownership was able to strengthen the relationship between earnings persistence and accrual quality in managing the company.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131445887","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

The Effect of Spirituality on Intention to do Corporate Social Responsibility 精神性对企业社会责任意愿的影响

Economic Education Analysis Journal Pub Date : 2022-06-30 DOI: 10.15294/eeaj.v11i2.54169

Klemensia Erna Christina Sinaga

{"title":"The Effect of Spirituality on Intention to do Corporate Social Responsibility","authors":"Klemensia Erna Christina Sinaga","doi":"10.15294/eeaj.v11i2.54169","DOIUrl":"https://doi.org/10.15294/eeaj.v11i2.54169","url":null,"abstract":"The purpose of this study was to examine the effect of spirituality on the intention to do corporate social responsibility (CSR). This study used a survey method and participants were the owner, manager, or one of the decision-makers in a printing company in Indonesia. The number of respondents was 47 from 38 printing companies in Indonesia. The analytical method used regression analysis. The test results showed that when the five dimensions of the independent variables were tested together, it can be concluded that spirituality affected the intention to do CSR. The independent variable in this study, namely spirituality had five dimensions, namely self-awareness, the importance of spiritual beliefs in life, spiritual practice, spiritual needs, and spiritual definition and the impact of spirituality. When tested per dimension, the results obtained that the dimension of self-awareness and the dimension of spiritual needs were two dimensions that had a relationship or correlation with the intention to carry out CSR, while the dimension of the importance of spiritual beliefs in life and the dimension of spiritual practice had no relationship or correlation with the intention to do CSR. The findings of this study expand accounting research, especially regarding spirituality and CSR.","PeriodicalId":340929,"journal":{"name":"Economic Education Analysis Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127378557","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