EMPIRE

Refleksi Penelitian Kuantitatif Mitos Hipotesis Nol (Ho) harus ditolak

Jim Hoy Yam — Mon, 18 Nov 2024 00:00:00 +0700

The Essence of this article is to expose an explanation regarding the understanding and views of academics on null hypothesis testing. The Research method used is literature review method which is sourcing from various reviews of journal articles and books. Referring to the reviews result, the finding is that in the field of academic research there are 2 main views, namely the group of researchers who support Ho must absolutely be rejected and other parties who state that rejection or acceptance of Ho can occur because the nature of research is an experimental or speculative activity; so it can be understood that research results cannot be confirmed, they can only be speculated in the sense that rejecting Ho is not a necessity. In fact, rejecting Ho becomes a motivation for updating and developing theories or postulates. The final conclusion that can be drawn is that Ho's rejection in research is not absolute; particularly there are development of various research methods and practical variables that have not been exist in theory. So, the myth of Ho must be rejected needs to be re-examined for the sake of developing science within the scope of theory and postulates.

Keywords: Hypothesis, Research, Quantitative, Academic

PENGARUH KENAIKAN CUKAI, PAJAK PERTAMBAHAN NILAI DAN PENDAPATAN TERHADAP PENERIMAAN PAJAK TEMBAKAU DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI

Wahyu Diva Adisti, Parlindungan Dongoran, Siti Hawa, Tita Safitriawati — Wed, 04 Dec 2024 00:00:00 +0700

This research aims to examine the increase in excise, value added tax and income on tobacco tax revenue with economic growth as a moderating variable at KPP Pratama Tangerang City. The type of research is quantitative with primary data. The population of the study was Individual Taxpayers registered at KPP Pratama Tangerang City as many as 118 people. The sampling technique used the Yamane formula with a sample size of 91. Data collection with questionnaires and processed using Smart PLS version 3.0. The results of the study indicate that the Excise Increase variable has an effect on Tobacco Tax Revenue. The Value Added Tax variable has an effect on Tobacco Tax Revenue. The Income variable has no effect on Tobacco Tax Revenue. On the other hand, the results of the moderation test indicate that Economic Growth does not moderate the effect of Excise Increase on Tobacco Tax Revenue. Economic Growth does not moderate the effect of Value Added Tax on Tobacco Tax Revenue. Economic Growth does not moderate the effect of Income on Tobacco Tax Revenue

Keywords: Excise Increase, Value Added Tax, Income, Tobacco Tax Revenue, and Economic Growth

OPTIMALISASI STRATEGI BISNIS MELALUI PENDEKATAN BUSINESS MODEL CANVAS (BMC)

Mon, 09 Dec 2024 00:00:00 +0700

JURU Coffee adalah sebuah bisnis kafe yang mulai beroperasi pada Oktober 2022. Dalam perkembangannya, JURU Coffee menghadapi tantangan berupa pendapatan yang fluktuatif. Penelitian ini bertujuan untuk menganalisis model bisnis JURU Coffee menggunakan kerangka business model canvas, mengidentifikasi model bisnis ideal yang dapat diimplementasikan, serta merumuskan strategi yang sesuai untuk mendukung keberlanjutan usaha. Penelitian ini menggunakan pendekatan kualitatif dengan analisis data yang dilakukan melalui perangkat lunak Nvivo. Hasil penelitian merekomendasikan perbaikan pada sembilan elemen model bisnis berdasarkan evaluasi yang dilakukan. Strategi utama yang diusulkan mencakup penguatan identitas merek (branding) dan optimalisasi kegiatan promosi.

Kata kunci: business model canvas, Strategi, Branding, Promosi, Nvivo

Motivasi Ekonomi Terhadap Minat Berkarir Mahasiswa Di Bidang Perpajakan Dengan Asas Kemandirian Sebagai Variabel Moderasi

Syifa Sholihah , Neneng Widayati, Walla Astianty Putri — Sun, 29 Dec 2024 00:00:00 +0700

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh Pengetahuan Perpajakan, Pelatihan Brevet Pajak, Motivasi Ekonomi terhadap Minat Berkarir Mahasiswa di Bidang Perpajakan dengan Asas Kemandirian sebagai variabel moderasi. Data yang digunakan ialah data primer dengan menyebar kuesioner pada responden. Responden dalam penelitian ini ialah mahasiswa Akuntansi Univeristas Islam Syekh-Yusuf Tangerang yang sudah mengikuti pelatihan brevet pajak. Adapun teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 58 responden dan pengolahan data menggunakan SmartPLS 3.0. Hasil penelitian menunjukan bahwa variabel Pengetahuan perpajakan berpengaruh terhadap minat berkarir mahasiswa di bidang perpajakan, variabel pelatihan brevet pajak berpengaruh terhadap minat berkarir mahasiswa di bidang perpajakan, variabel motivasi ekonomi berpengaruh terhadap minat berkarir mahasiswa di bidang perpajakan. Asas kemandirian tidak memoderasi variabel pengetahuan perpajakan terhadap minat berkarir mahasiswa. Asas kemandirian tidak memoderasi variabel pelatihan brevet pajak terhadap minat berkarir mahasiswa di bidang perpajakan. Asas kemandirian tidak memoderasi variabel motivasi ekonomi terhadap minat berkarir mahasiswa di bidang perpajakan.

Kata Kunci : Pengetahuan Perpajakan, Pelatihan Brevet Pajak, Motivasi Ekonomi, Minat Berkarir Mahasiswa Di Bidang Perpajakan, Asas Kemandirian

DITERMINAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS PADA INDUSTRI PERDAGANGAN RITEL BARANG PRIMER DI BEI TAHUN 2018-2022

Alya Tazkia, Ruhiyat Taufik, Nita Astuti, Nuning Mulatsih — Fri, 07 Feb 2025 00:00:00 +0700

The aims of this study is to determine whether the company's financial performance has an effect on financial distress. The object of the study is the primary goods retail trade industry on the IDX for the period 2018-2022. The sampling technique uses purposive sampling. The data sample used is secondary data totaling 30 observation data. The results of the study show that profitability and corporate governance have no effect on financial distress, while leverage has a significant positive effect on financial distress.

Keywords: Corporate Governance, Financial Distress, Leverage, Profitability.

ANALISIS PENGEMBANGAN SUMBER DAYA MANUSIA DI LKP STAR ACADEMY

Mita Anzaningtys, Arfiani Yulianti, Hikmat — Wed, 19 Feb 2025 00:00:00 +0700

This research aims to analyze the development of human resources at the Star Academy Course and Training Institute (LKP). This research is field research using a qualitative approach with descriptive research type. The data collection techniques used in this research are through observation and interviews. The subjects of this research were the director and deputy director of LKP Star Academy. Data analysis techniques use data reduction, data presentation, drawing conclusions and verification. The results of the research are that LKP Star Academy focuses on improving the quality of human resources through various performance assessment methods, such as the statement list method, field inspections, and assessment scales. This assessment is carried out systematically to ensure the quality of instructors and staff. Apart from that, this institution also implements training programs aimed at improving the skills and competencies of instructors and staff, although currently it does not offer formal education for their professional development. Developing positive attitudes among instructors and staff is also a main focus, with efforts to build effective communication, a positive work environment, self-development, empathy, care and sustainable motivation. All of these steps are taken to ensure that instructors and staff are prepared to provide their best for students and the institution.

Keywords : Course and Training Institutions, Development, Human Resources

STRATEGI BRANDING DAN PEMASARAN SEKOLAH DI ERA DIGITAL STUDI KASUS DI SMK DHARMA SISWA TANGERANG

Herlinah Herlinah, Arfiani Yulianti, Hikmat — Wed, 19 Feb 2025 00:00:00 +0700