Disaster prevention and recovery in Indonesia is one of the most important sectors. Indonesia as a disaster-prone country must certainly be able to carry out disaster management properly. This is important so that losses arising from disasters do not hamper national development and progress. The purpose of this research is to conduct a study on the Management of Eruption Natural Disaster Mitigation in Mount Tangkuban Parahu in order to be able to prepare themselves in facing various disaster threats, essentially, qualitatively, which can provide a more effective and efficient picture of the problem. The data collection technique was carried out by direct observation to the West Java provincial BPBD, and the location area was likely affected by the eruption of Mount Tangkuban Parahu which was the object of research by the researchers themselves assisted by the research members, as well as collecting data/information related to the research material. In addition, data collection is also carried out through structured interviews to capture information that cannot be obtained through observation. One of the efforts of the regional government in the area of prevention and preparedness of the Regional Disaster Management Agency of West Java Province is to prepare themselves in facing various disaster threats. Mitigation Management is a life analysis that must be reviewed periodically by policymakers. In principle, commitments or agreements with stakeholders in disaster management planning are mapped in detail, structured and comprehensive.
ABSTRAKPenelitian ini dilakukan untuk melihat seberapa besar pengaruh pemeriksaan pajak melalui kepatuhan wajib pajak dan dampaknya terhadap efektivitas penerimaan pajak penghasilan badan. Manfaat penelitian ini untuk menambah ilmu pengetahuan bagi penulis, memberi masukan kepada Kantor Pelayanan Pajak Pratama Bandung Tegallega, Kantor Pelayanan Pajak Pratama Majalaya, dan Kantor Pelayanan Pajak Pratama Cibeunying tentang pemeriksaan pajak, kepatuhan wajib pajak dan efektivitas penerimaan pajak penghasilan badan. Dan manfaat bagi akademisi menjadi referensi dalam melakukan penelitian-penelitian selanjutnya.Metode yang digunakan adalah metode path analysis, dan teknik pengumpulan data dengan cara penyebaran kuesioner. Pengolahan data dilakukan dengan metode statistik nonparametrik dengan menggunakan analisis regresi berganda.Hasil path analysis membuktikan bahwa (a) Pemeriksaan pajak berpengaruh signifikan sebesar 57,3%. (b) Pemeriksaan pajak dan kepatuhan wajib pajak berpengaruh tidak signifikan sebesar 68,7% terhadap efektivitas penerimaan pajak penghasilan badan. (c) Pemeriksaan pajak berpengaruh sebesar 9,6% terhadap efektivitas penerimaan pajak penghasilan badan melaui kepatuhanwajib pajak. 116 | J u r n a l I l m i a h M a n a j e m e n E k o n o m i d a n A k u n t a n s i
ABSTRACT INFLUENCE OF TAX EXAMINATIOSON COMPULSORY OF TAXPAYER AND INPACTON EFFECTIVENESS OF INCOME TAX INCOME
The development of the business world, especially banking is increasingly complex with a lot of competition. This can trigger the emergence of asset abuse and other fraud. This condition requires managers in the company to always carry out supervision in order to anticipate losses experienced by the company by doing various ways that can prevent them. This study aims to analyze the role of the whistleblowing system and internal audit on the fraud prevention of PT. Bank Mandiri Bandung branch. The factors tested in this study are the whistleblowing system and internal audit as independent variables, while fraud prevention is the dependent variable. The research design used in this study is explanatory. The population in this study were 50 employees of PT. Bank Mandiri Bandung branch. The sampling technique used in this study is to use a saturated sample because the population size is known with certainty. While the analytical method used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing and using the Statistical Package for Social Science (SPSS) Ver. 23. The results of hypothesis testing indicate that the whistleblowing system and internal audit can prevent fraud.
Lahirnya keripik singkong merek ma icih dengan inovasi dan strategi pemasaran yang unik membuat keripik ma icih menjadi tren dikalangan masyarakat pada umumnya dan kalangan mahasiswa pada khususnya, dan menjadi pemicu lahirnya produk-produk serupa bahkan meniru produk merek ma icih. Maka kegiatan pemasaran yang baik dan tepat yang akan memegang peranan penting dalam menunjang kelangsungan usaha dan perkembangan perusahaan.
Perilaku konsumen merupakan salah satu dasar dalam menerapkan strategi pemasaran untuk mencapai tujuan kepuasan bagi konsumen, sehingga diharapkan dapat membawa kepada peningkatan penjualan yang berakibat langsung pada peningkatan pasar.
Tujuan dari penelitian ini adalah untuk mengetahui penerapan strategi pemasaran keripik merek ma icih terhadap perilaku konsumen mahasiswa Universitas BSI Bandung Fakultas Ekonomi kelas sore melalui penerapan (kualitas, harga, distribusi dan promosi) dalam mempertahankan dan meningkatkan pasar.
Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif dengan menggunakan analisis regresi berganda (Multiple regresional analisis) dengan uji F dan uji T.
Berdasarkan hasil penelitian dan pembahasan yang dilakukan maka dapat ditarik kesimpulan bahwa variabel kualitas, harga, distribusi dan promosi berpengaruh secara simultan terhadap perilaku konsumen dalam membeli keripik merek ma icih, dan secara parsial atau masing-masing variabel berpengaruh signifikan terhadap perilaku konsumen dalam membeli keripik merek ma icih.
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