Jurnal Ilmiah Niaga Bisnis Elektronik

10.61533 ANALISIS PENGARUH SISTEM ADMINISTRASI PERPAJAKAN ONLINE, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MEMBAYAR PAJAK DI KPP PRATAMA KOTA PANGKALPINANG

Lisia Fransiska — 2024-11-06

This research uses a quantitative descriptive approach. The population in this study were all Corporate Taxpayers registered at KPP Pratama Pangkalpinang City, while the sample in this study was 84 Corporate Taxpayers registered at KPP Pratama Pangkalpinang City who met the research criteria. The research results show (1) the Online Tax Administration System has a partial effect on Corporate Taxpayer compliance with a significance value of 0.042 < 0.05 and a tcount value of 2.089 > than a ttable value of 1.675. (2) Tax audits have a partial effect on corporate taxpayer compliance with a significance value of 0.020 < 0.05 and a t value of 2.395 > than a t table value of 1.675. (3) Tax Sanctions have no partial effect on Corporate Taxpayer Compliance with a significance value of 0.067 > 0.05 and a tcount value of 1.869 > a ttable value of 1.675. (4) The online Tax Administration System, Tax Audits and Tax Sanctions simultaneously influence Corporate Taxpayer Compliance with a significance value of 0.001 < 0.05 and a fcount value of 31.586 > than a ftable value of 2.790

10.61533 PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR DAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023

Sintia Engelena — 2024-11-04

This study aims to determine the effect of leverage, company size, and independent commissioners as independent variables on tax avoidance as the dependent variable. The object of this research is all wholesale and retail trade subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples obtained was 17 companies using purposive sampling technique. This study uses secondary data in the form of financial statement data of wholesale and retail trade subsector companies listed on the Indonesia Stock Exchange. The data analysis technique uses multiple regression analysis methods processed with SPSS. The results showed (1) the leverage variable has no effect on tax avoidance with a significance value of 0.125 > from 0.05. (2) the firm size variable affects tax avoidance with a significance value of 0.003 < of 0.05. (3) the independent commissioner variable has no effect on tax avoidance with a significance value of 0.724 > from 0.05.

10.61533 EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP PERSEDIAAN BARANG DAGANG DI CV MM ACING JAYA TUATUNU PANGKALPINANG

Jessintha Sherly Tabita — 2024-11-05

This thesis, written and compiled by Jessintha Sherly Tabita with Student Identification Number 540200024, is titled “Effectiveness of the Internal Control System on Merchandise Inventory at CV MM Acing Jaya Pangkalpinang." The study aims to understand the internal control system over merchandise inventory at MM Acing Jaya Pangkalpinang. Data collection techniques included observation, interviews, and documentation. The data analysis technique used was descriptive-qualitative. The results show that the internal control system over merchandise inventory at MM Acing Jaya Pangkalpinang is largely in accordance with the theoretical standards of COSO Most of the components of the control environment are in place, but they have not been effectively implemented due to the absence of documents regulating the control environment. The control activities are also in place but not effective, as there are still frauds outside the store's supervision committed by drivers. Information and communication are in place but not yet effective, as some documents are still difficult to locate when needed.

10.61533 PENYUSUNAN STRATEGI UNTUK MENINGKATKAN BRAND AWARENESS PADA PT PRIORITAS INTI SEJAHTERA MENGGUNAKAN ANALISIS SWOT

Enjellika Tohady — 2024-11-06

Seeks to improve brand recognition among the company's B2B partners to support future market expansion. This qualitative descriptive research, conducted from February to June 2024, comprises 89 pages, excluding appendices. Utilizing the 7P Marketing Mix framework, the research assesses the company’s internal and external environments, resulting in Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) scores of 5.53403537 and 6.2229091116, respectively. The analysis positions the company in Quadrant 1, indicative of a Growth Oriented Strategy. This strategy recommends an assertive implementation of the 7P Marketing Mix components. The SO strategy harnesses strengths and opportunities, the ST strategy employs strengths to counter threats, the WO strategy exploits opportunities to address weaknesses, and the WT strategy aims to mitigate weaknesses and avert threats. The findings indicate that PT Prioritas Inti Sejahtera’s brand awareness is relatively low, attributed to its recent market entry. This is evidenced by the lower number of application downloads and active users compared to competitors. Therefore, a Growth Oriented Strategy is proposed to increase brand awareness.

10.61533 ACTIVITY BASED COSTING METHOD SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK TARIF JASA RAWAT INAP PADA RSUD DEPATI HAMZAH KOTA PANGKALPINANG

Nella Jessica — 2024-11-04

The techniques used in data collection were interviews, literature study, documentation, and internet search. The data analysis technique used was qualitative with descriptive comparative apporach. The research results indicate that: (1) the calculation of inpatient rates using the mehod applied by RSUD Depati Hamzah Kota Pangkalpinang is carried out by charging facility fees per days of treatment, service fees per length of treatment, and reduction per day if the doctor does not visit, while the calculation of inpatient rates using the Activity Based Costing Method is carried out by charging activities that are the patient’s responsibility, such as doctor fees, laundry, consumption, telephone, electricity and water, security, administration, and cleanliness; (2) the inpatiient rates used by RSUD Depati Hamzah Kota Pangkalpinang are higher for VIP Class compared to the Activity Based Costing Method, while for Classes I-III, the hospital rates are lower; (3) the Activity Based Costing Method cannot yet be applied at RSUD Depati Hamza Kota Pangkalpinag due to the lack of consideration related to the continuity and development of services, community purchasing power, principles of justice and propriety, and healthy competition.

10.61533 PENGARUH KUALITAS PELAYANAN TERHADAP MINAT NASABAH DALAM MENGGUNAKAN MOBILE BANKING DAN INTERNET BANKING (Studi Kasus Pada PT. Bank Central Asia Tbk KCU Pangkalpinang Tahun 2024)

Christian Erichson — 2024-11-06

This study seeks to examine the impact of customer interest in utilizing mobile banking and internet banking services from four perspectives: service aspects, customer understanding aspects, target accuracy aspects, and timeliness aspects. The case study is conducted at PT. Bank Central Asia Tbk KCU Pangkalpinang in 2024. The study employs a survey method using a questionnaire as the primary data collection tool. The sample includes 100 customers of BCA Bank KCU Pangkalpinang who utilize mobile banking and internet banking services. Data analysis is performed through multiple linear regression to investigate the relationship between the independent variables (service aspects, customer understanding aspects, target accuracy aspects, and timeliness aspects) and the dependent variable (customer interest in using mobile banking and internet banking). The findings of the study reveal that the service aspect has a partial impact on customer interest in using mobile banking and internet banking. Similarly, the customer understanding aspect, target accuracy aspect, and timeliness aspect each partially influence customer interest in these services. When considered together, the service quality variables—comprising the service aspect, customer understanding aspect, target accuracy aspect, and timeliness aspect—have a positive and significant effect on customer interest in using mobile banking and internet banking.

10.61533 PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS SEKOLAH JENJANG SD DI KECAMATAN PANGKALANBARU)

Melanda Wandari — 2024-11-04

This study aims to examine the effect of HR Competence, Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements of School Operational Assistance Funds at the Pangkalanbaru District Elementary School level. The population in this study were elementary schools that were willing to conduct research in Pangkalanbaru District with a total sample of 13 elementary schools and a total of 37 respondents. Data collection techniques using Purposive Sampling techniques with Quantitative research methods using Questionnaires. Analysis techniques used are descriptive statistical analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this study indicate that HR Competence has a positive and significant effect on the Quality of BOS Fund Financial Statements, Accounting Information Systems has no effect on the Quality of BOS Fund Financial Statements, and Control Systems has a positive and significant effect on the Quality of BOS Fund Financial Statements.

10.61533 PERAN SISTEM KEUANGAN DESA ONLINE (SISKEUDES) DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA BENTENG KECAMATAN PANGKALAN BARU KABUPATEN BANGKA TENGAH

Andre Saputra — 2024-11-06

This research aims to find out how big the role of the Online Financial System (SISKEUDES) is in improving the quality of village financial accountability in Benteng Village, Pangkalan Baru District, Central Bangka Regency. The research method used in this research is qualitative with data collection techniques obtained from interviews and documentation. There were 4 informants in this research, namely the Village Head, Village Secretary, Finance Head and Planning Head. From the results obtained during the research, it can be concluded that the presence of SISKEUDES in Benteng Village helps the village accountability process to the local government and community with the village financial reports produced by this application. Then regarding the accountability of village financial reports, judging from the vertical and horizontal accountability indicators, the reporting and accountability of the Benteng Village Government has been said to be good or accountable. Benteng Village has implemented SISKEUDES which is adapted to Permendagri No. 20 of 2018 concerning Village Financial Accounting so that the quality of reporting can be accounted for based on applicable village accounting. Although there are still problems with the application which often causes errors.

10.61533 ANALISIS PRINSIP AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS DALAM PENGELOLAAN KEUANGAN SEKOLAH DASAR SWASTA SANTA THERESIA I PANGKALPINANG

Brenda Angel — 2024-11-04

This research is an analysis of the principles of accountability, transparency and effectiveness of school financial management at the Santa Theresia I Pangkalpinang Private Elementary School. This research aims to evaluate the application of the principles of accountability, transparency and effectiveness of school financial management at Santa Theresia I Pangkalpinang Private Elementary School. The method that researchers use is a qualitative descriptive analysis method where data collection uses observation, interview and documentation techniques. In this research, the author interviewed several sources including: School Principal, School Treasurer, and Chair of the School Committee. The research results show that Santa Theresia I Pangkalpinang Private Elementary School has demonstrated a commitment to accountability, legal compliance and integrity in its financial management. However, there are still areas that need improvement, such as increasing information transparency, active involvement of school committees, and evaluating the effectiveness of educational programs. Financial documentation is good but access to information is still limited, and supervision of the use of funds is not optimal. For future research, it is recommended to carry out further evaluation of the implementation of the recommendations proposed in this research. Additionally, the research focus could be expanded to explore the impact of improvements in school financial management on student academic achievement and parental satisfaction. Longitudinal studies can also be conducted to see developments and changes in school financial management practices over time.

ANALISIS ANGKATAN KERJA, DAN TENAGA KERJA TERHADAP TINGKAT PENGANGGURAN SMA SEDERAJAT DI PROVINSI BANGKA BELITUNG

Erwandy — 2024-11-06

Unemployment is an important issue in the economy, especially in Bangka Belitung Province which faces challenges in absorbing high school graduates into the job market. This analysis aims to evaluate the influence of the workforce and labor force on the unemployment rate in the area. This study uses secondary data analyzed using the multiple regression method through SPSS software. The variables analyzed include the workforce and labor force as independent variables, with the unemployment rate as the dependent variable. The t-test is used to test the significance of the influence of each independent variable, while the F-test is used to evaluate the overall significance of the regression model. The determination test (R²) is applied to assess how much of the variation in the unemployment rate can be explained by the model. The results of the t-test indicate that the workforce and labor force each have a significant influence on the unemployment rate. A positive coefficient for the workforce indicates that an increase in the workforce is associated with an increase in the unemployment rate, while a coefficient for the labor force indicates that an increase in the labor force is associated with a decrease in the unemployment rate. The F-test shows that the multiple regression model as a whole is significant in explaining the variation in the unemployment rate. The R² value indicates that this model can explain most of the variation in the unemployment rate

10.61533 TINJAUAN PENGARUH KEPEMIMPINAN HEROIK DAN ORGANISASI PEMBELAJARAN TERHADAP PRESTASI KERJA PADA ANGGOTA GMNI BABEL

Titania Fukita — 2024-11-06

The purpose of this research is to identify the effects of Heroic Leadership and Learning Organization to GMNI members work performance. This research use a quantitative descriptive approach as its primary data. Subjects within this research involves 72 active GMNI members as respondents, and also using Likert scale questionnaire. The research also used multilinear regression analysis as its data analysis technique which is then processed using University of Amsterdam’s JASP (Jeffreys’s Amazing Statistics Program). The results of this research suggest: (1) Heroic leadership partially affects work performace with a significancy value of 0,0001 < 0,05 and t_value of 14,521 > t_table 1,667. (2) Learning organization had no partial effect to work performance with a significancy value of 0,046 < 0,05 and t_value 0,550 < t_table 1,667. (3) Heroic leadership and learning organization simultaneously affects work performance, with a significancy value of 0,001 < 0,05 and f_value 105,496 > f_tabel 3,13