{"title":"Pengaruh Norma Subjektif Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Empiris Pada Kantor Bersama Samsat Kabupaten Konawe)","authors":"Inang Verlani, Umi Musdalifa","doi":"10.25077/mssb.3.2.31-45.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.2.31-45.2022","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh antara norma subjektif terhadap kepatuhan wajib pajak dalam membayar Pajak Kendaraan Bermotor (Studi Empiris Pada Kantor Bersama SAMSAT Kabupaten Konawe). Jenis penelitian ini adalah menggunakan metode kuantitatif. Variabel dalam penelitian ini dari Norma Subjektif Sebagai variabel independen dan kepatuhan wajib pajak sebagai variabel dependen. Metode pengumpulan data menggunakan kuesioner dan wawancara. Penelitian ini menggunakan teknik aksidental sampling yang berjumlah 100 wajib pajak pada Kantor Samsat Kabupaten Konawe. Analisis data menggunakan metode analisis deskriptif dan analisis regresi sederhana dengan bantuan aplikasi Software IBM SPSS Versi 16. Hasil penelitian ini menunjukan bahwa Norma Subjektif berpengaruh siginifikan terhadap kepatuhan wajib pajak. Kesimpulan hal ini menunjukkan bahwa semakin bsik norma subjektif wp (wajib pajak) maka akan meningkatkan kepatuhan dalam membayar pajak.","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128027383","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}
Miftahul Chaerat, Sitti Ibrah. Mustafa Kamal, Syamsul Qamar
{"title":"Strategi Kepala Madrasah dalam Meningkatkan Animo Masyarakat di Madrasah Aliyah Negeri 1 Soppeng","authors":"Miftahul Chaerat, Sitti Ibrah. Mustafa Kamal, Syamsul Qamar","doi":"10.25077/mssb.3.2.21-30.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.2.21-30.2022","url":null,"abstract":"Persaingan antar lembaga pendidikan kini semakin ketat, masing-masing sekolah tentu akan meningkatkan mutu sekolahnya agar bisa menarik minat orang tua calon peserta didik. Oleh karena itu tujuan penelitian ini adalah untuk mendeskripsikan perencanaan, pelaksanaan, dan evaluasi strategi kepala madrasah dalam meningktkan animo masyarakat di Madrasah Aliyah Negeri 1 Soppeng. Metode yang digunakan kualitatif dengan pendekatan Management Islamic Education, dan pengumpulan data yaitu wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa (1) Perencanaan Strategi Kepala Madrasah yaitu melakhkan analisis untuk rencana strategi, sosialisasi ke sekolah, kerjasama internal dan eksternal, pelatihan untuk meningkatkan kualitas guru, melibatkan guru dalam pengambilan keputusan; (2) Pelaksanaan Strategi Kepala Madrasah yaitu meningkatkan prestasi siswa, motivasi, dan layanan pendidikan; (3) Evaluasi Strategi Kepala Madrasah yaitu: meninjau kembali kelemahan dan kelebihan, mengukur prestasi, dan mengambil tindakan korektif. Strategi yang digunakan adalah strategi agresif, strategi ini dilakukan dengan membuat program dan mengatur langkah atau tindakan meminimalisir penghalang, rintangan, ancaman. Implikasi dari penelitian ini diharapkan sekolah dapat mengadakan pelatihan seperti workshop lebih banyak lagi untuk meningkatkan kualitas guru yang profesional","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115011094","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}
Tri Sinarti, Sudarmiatin Sudarmiatin, Agus Hermawan
{"title":"Kinerja Karyawan Ditinjau Dari Kompetensi dan Komitmen Organisasi","authors":"Tri Sinarti, Sudarmiatin Sudarmiatin, Agus Hermawan","doi":"10.25077/mssb.3.2.1-13.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.2.1-13.2022","url":null,"abstract":"It must be admitted that Micro, Small and Medium Enterprises in Indonesia are very supportive of the economy. MSMEs are the most important pillars in the Indonesian economy. MSMEs are able to absorb a large number of workers. Manpower as a human resource is the most important element that drives the wheels of business. Quality human resources are needed to win business competition. This study aims to analyze the effect of competence and organizational commitment on the employee performance of MSMEs Nurul Aqiqah and Catering Palembang, South Sumatra. The entire population in the study was sampled, namely all 40 employees, the sample was taken by the census method (saturated sample). The research instrument scale uses a Likert scale. The source of data in this study is primary data collected using a questionnaire. To analyze the data used SPSS version 26 application. The analytical technique used is multiple linear regression analysis. The results showed that the variables of competence and organizational commitment simultaneously had a significant effect on employee performance. Partially, the variables of competence and organizational commitment have a significant effect on employee performance. In conclusion, employee competence and organizational commitment are determinants of employee performance and automatically affect company performance.","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125643512","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}
Langgeng Harum Islami, Yanuar Ramadhan, Jatis Mara Jatmika, Gatot Apriantoro
{"title":"Analysis Of the Role of Strategic Management Accounting in The Implementation of Sustainable Development Goals on PT NSI","authors":"Langgeng Harum Islami, Yanuar Ramadhan, Jatis Mara Jatmika, Gatot Apriantoro","doi":"10.25077/mssb.3.2.14-20.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.2.14-20.2022","url":null,"abstract":"This research discusses the importance of implementing the Sustainable Development Goals relating to eradicating poverty, which is the 1st SDGs goal, and decent work and economic growth, which are the 8th of the 17 SDGs goals. The purpose of this research is to provide advice to companies to contribute to eradicating poverty and decent work and economic growth by creating jobs that will benefit companies, society, and the government in general. This study uses a descriptive analysis approach by means of a literature review at PT NSI engaged in retail. The results of the study show that PT NSI has not maximized the implementation of the Sustainable Development Goals related to goals 1 and 8. The lack of training to improve human resources and the large number of employees who are still below the poverty line at PT NSI are one of the problems. The limitation of this research is the lack of financial data so that it cannot be proven statistically. The implication of this research is that PT NSI s contribution to achieving the SDGs goals will make the company recognized by the state and accepted by the community.","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129704932","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 Fintech Terhadap Kinerja Keuangan Umkm Dengan Literasi Keuangan Sebagai Variabel Moderasi","authors":"Ni Putu Yuni Astari, Ica Rika Candraningrat","doi":"10.25077/mssb.3.1.68-81.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.1.68-81.2022","url":null,"abstract":"This study aims to examine the role of financial literacy in moderating the effect of fintech to financial performance. Quantitaive approach and primary data are used in this research. The primary data is obtained from questionare. The sampling method is quota sampling. Sample consist of 60 Balinese Culinary SMEs in Sarbagita area which then divided into 15 samples for each area such as Denpasar, Badung, Gianyar and Tabanan. Furthermore, data is analyzed using multivariate analysis named SEM PLS. The result shows that fintech has a positif and significant effect to financial performace. Another result shows that financial literacy can moderate (strengthen) the positif effect of fintech to financial performance. These results support the planned behavior and financial innovation theory. SMEs owners with high financial literacy rate can optimaly use the effectiveness of fintech in order to increase their financial performance","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127643852","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 Corporate Environmental Disclosure dan Corporate Governance Terhadap Risiko Bank Pada Perbankan Umum di Indonesia","authors":"Umniyah Aszahro, Rida Rahim","doi":"10.25077/mssb.3.1.10-34.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.1.10-34.2022","url":null,"abstract":"The research design used is a hypothesis testing design. The population in this study were all conventional commercial banks listed on the IDX in 2014-2019. The sampling method used is purposive sampling method. The sample of this research is 10 commercial banks. The data analysis method used is the panel data method. The results of this study indicate: Corporate Environmental Disclosure has a negative and insignificant effect, Corporate Governance represented by institutional ownership and managerial ownership has a negative and insignificant effect, but the female board of directors has a positive and significant effect, while the independent board of commissioners has a positive and insignificant effect on bank risk. The standard deviation of ROA as a proxy for bank risk variables shows an R squared value of 34.36% while the remaining 65.64% is influenced by other parties not examined in this study. The results of this study must be considered because they are able to contribute to the literature that can affect bank risk.","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116001849","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 Ketepatan Waktu Penyampaian Laporan Keuangan Kepada Publik: Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2017-2020","authors":"Alvia Fauzani, Rida Rahim","doi":"10.25077/mssb.3.1.49-67.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.1.49-67.2022","url":null,"abstract":"This study aims to determine the factors that affect the timeliness of submitting financial reports to companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this study were all consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique used in this research is non-probability sampling by using purposive sampling method with certain criteria. The research sample is 46 companies with a total of 184 observations. This study was tested using logistic regression analysis. Timelines (measured by a dummy variable, 1 if the company fulfills the submission of financial statements) is before and on March 31, while 0 for delayed submission). The results of hypothesis testing from this study indicate that profitability, institutional ownership, age have a significant effect on the timeliness of submitting financial statements. While leverage has a significant negative effect on timeliness, and company size, KAP size, education have no significant effect on the timeliness of submitting financial statements.","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126701661","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":"Short Term Forecasting Method: Covid 19 and Capital Market in Indonesia","authors":"Novianda Besti","doi":"10.25077/mssb.3.1.35-48.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.1.35-48.2022","url":null,"abstract":"This study aimed to predict the short-term confirmed Covid 19 and Jakarta Composite Index (JCI) cases in Indonesia. The prediction uses ARIMA and SutteARIMA methods, and the data processed with R software. Researcher using time series data from April 2nd, 2020 (the date of covid 19 detected in Indonesia) to September 30th, 2020. We are fitted the data with the data from October 1st to October 10th, 2020. Based on the fitted data, we could forecast the cases from October 11th to October 31st, 2020. We applied the Mean Absolute Percentage Error (MAPE) to predict accuracy measures to evaluate forecasting methods. Based on forecasting with ARIMA and SutteARIMA methods, the SutteARIMA method is more suitable than ARIMA to calculate the daily forecasts of negative Covid 19 in Indonesia with MAPE value of 0.156 (smaller than 0.21 compared to MAPE value of ARIMA). At the same time, the ARIMA method is more suitable than SutteARIMA to calculate the daily forecasts of positive Covid 19 and JCI in Indonesia. The MAPE value of 0.06 (smaller than 0.104 compared to MAPE value of SutteARIMA for positive Covid 19) and MAPE value of 0.012 (smaller than 0.021 compared to MAPE value of SutteARIMA for JCI Indonesia).","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129023455","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":"Kontribusi Komite Madrasah Dalam Peningkatan Mutu Sarana Dan Prasarana di Madrasah Aliyah Madani Alauddin","authors":"Annisa Trifirjayani","doi":"10.25077/mssb.3.1.1-9.2022","DOIUrl":"https://doi.org/10.25077/mssb.3.1.1-9.2022","url":null,"abstract":"This study discusses the contribution of the Madrasah committee in improving the quality of facilities and infrastructure at Madrasah Aliyah Madani Alauddin. By describing: An overview of improving the quality of facilities and infrastructure in Madrasah Aliyah Madani Alauddin; The form of the Madrasah committee's contribution in improving the quality of facilities and infrastructure at Madrasah Aliyah Madani Alauddin; Supporting and inhibiting factors of the Madrasah committee in the provision of facilities and infrastructure at Madrasah Aliyah Madani Alauddin. This research is a type of explanatory research using research data collection methods, namely interviews, observation, and documentation. The results of this study indicate that improving the quality of facilities and infrastructure at Madrasah Aliyah Madani Alauddin is evidenced in terms of adding tools in the classroom. In addition, Madrasahs have made use of the land they own. The contribution of the Madrasah committee in improving Madrasah Aliyah Madani Alauddin is carried out by providing committees as: Advisory Agency, Supporting Agency, Controlling agency, Mediator agency. The research implication is that madrasas can increase cooperation to increase the management potential of Madrasah infrastructure, further improve the understanding of all parents/guardians of students in providing support to the committee","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125793301","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":"Intensi Untuk Melakukan Whistleblowing Adanya Indikasi Kecurangan oleh Perangkat Desa","authors":"Pitriani Pitriani, Anita Carolina, Citra Nurhayati","doi":"10.25077/mssb.2.1.69-93.2021","DOIUrl":"https://doi.org/10.25077/mssb.2.1.69-93.2021","url":null,"abstract":"ABSTRAK \u0000Kecurangan merupakan fenomena yang sering terjadi pada sektor pemerintahan yang sangat sulit untuk dihilangkan. Penelitian ini mempunyai tujuan untuk menganalisa faktor yang dapat mempengaruhi intensi perangkat desa di Kabupaten Ngawi untuk melakukan whistleblowing atas adanya indikasi kecurangan pada organisasi desa. Penelitian ini adalah penelitian kuantitatif yang menguji hubungan antara attitude toward behavior, subjective norm, perceived behavior control, perceived seriousness, personal responsibility for reporting, dan personal cost of reporting dengan intensi melakukan whistleblowing indikasi kecurangan. Dengan menggunakan SPSS, penelitian ini mengolah sebanyak 102 kuesioner yang telah disebarkan kepada perangkat desa yang terdapat di Kecamatan Jogorogo, Kecamatan Kendal, Kecamatan Ngrambe, Kecamatan Sine. Hasil penelitian ini menunjukkan bahwa attitude toward behavior, subjective norm, perceived behavior control, personal responsibility for reporting berpengaruh terhadap intensi untuk melakukan whistleblowing indikasi adaya kecurangan. Sedangkan perceived seriousness dan personal cost of reporting tidak berpengaruh terhadap intensi untuk melakukan whistleblowing indikasi adanya kecurangan.","PeriodicalId":387028,"journal":{"name":"Jurnal Manajemen Stratejik dan Simulasi Bisnis","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122447823","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}