Saat ini perkembangan bisnis di Indonesia diisi dengan bisnis kreatif, salah satunya di bidang kuliner. Bisnis tersebut tidak terlepas dari persaingan ketat dan besar bagi para usahawan khususnya di bidang kuliner roti. Penelitian ini bertujuan untuk mendeskripsikan bagaimana penerapan strategi bisnis roti Nadhira Napoleon Pekanbaru. Metode yang digunakan adalah metode kualitatif deskriptif dengan cara menggunakan penelitian diskusi. Analisis SWOT digunakan dalam penelitian ini untuk mendeskripsikan dan memilih strategi yang tepat untuk mempertahankan eksistensi usaha, Dalam praktiknya, berbisnis kuliner membutuhkan strategi yang tepat agar mampu bersaing dengan bisnis sejenisnya. Hasil penelitian ini menunjukkan bahwa Nadhira Napoleon Pekanbaru memiliki sejumlah strategi bisnis yang tepat untuk meningkatkan penjualan dan mengatasi persaingan tersebut. Faktor utama dari upaya tersebut adalah dengan melakukan promosi menggunakan media sosial maupun secara langsung dengan cara yang kreatif dan inovatif untuk menarik perhatian para pelanggan dan konsumen baru, hal tersebut dilakukan demi memperkenalkan dan memperkuat brand usaha roti Nadhira Napoleon Pekanbaru.
E-filing is a facility provided by the Direktorat Jendral Pajak (DJP) to report tax resposibility. The advantage of e-filing is that taxpayers can report their tax return (SPT) without being limited by distance, time and place. This fits perfectly with the COVID-19 pandemic situation, which requires us to limit face-to-face interactions. This study aims to evaluate the effect of information quality, system quality, and service quality on e-filing user satisfaction during the Covid-19 pandemic. This research was conducted using a survey method by distributing online and offline questionnaires to individual taxpayers who use e-filing registered at the Pekanbaru Senapelan Tax Service Office. The sample was selected using purposive sampling technique so that the sample obtained was 100 respondents. Hypothesis testing in this study used multiple linear regression analysis. The results of this study indicate that information quality and system quality have a positive effect on e-filing user satisfaction. Service quality has no effect on efiling user satisfaction. ABSTRAK E-filing merupakan sarana kemudahan yang disediakan Direktorat Jendral Pajak (DJP) untuk melaporkan kewajiban perpajakan. Keunggulan e-filing adalah wajib pajak dapat melaporkan Surat Pemberitahuan (SPT) tanpa dibatasi jarak, waktu dan tempat. Hal ini sangat cocok dengan situasi pandemi covid-19 yang mengharuskan kita membatasi interaksi tatap muka. Penelitian ini bertujuan untuk mengevaluasi pengaruh kualitas informasi, kualitas sistem, dan kualitas layanan terhadap kepuasan pengguna e-filing pada masa pandemi Covid-19. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner secara online dan offline kepada wajib pajak orang pribadi yang menggunakan e-filing yang terdaftar di Kantor Pelayanan Pajak (KPP) Pekanbaru Senapelan. Sampel dipilih dengan menggunakan teknik purposive sampling sehingga sampel yang diperoleh sebanyak 100 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kualitas informasi dan kualitas sistem berpengaruh positif terhadap kepuasan pengguna e-filing. Kualitas layanan tidak berpengaruh terhadap kepuasan pengguna efiling.
Micro, Small and Medium Enterprises (UMKM) Rattan is a handicraft woven craft of the community which in its manufacture is still very simple and is often identified with things that are hereditary. Likewise, the recording and bookkeeping carried out by each transaction still uses traditional methods and does not separate costs between main products and byproducts, so the owner has difficulty in determining the profitability of each product. With the problems found, it is necessary to provide community service with training and mentoring using the method of calculating the cost of joint and side products. This service is important in the hope that there will be an increase in knowledge about joint cost calculations in order to determine which products are more profitable so that managers can formulate strategic policies.
Penelitian ini bertujuan untuk Pengaruh Capital Intensity Dan Kebijakan Hutang Terhadap Agresivitas dengan rentang periode 2018-2020. Dengan Variabel capital intensity, kebijakan hutang dan agresivitas pajak. Penelitian ini dilakukan pada sektor konstruksi bangunan, property dan real estate yang listing di Bursa Efek Indonesia (BEI), dengan teknik penentuan sampel ditentukan dengan metode purposive sampling. Dengan jumlah sampel 69 perusahaan. Data penelitian ini merupakan data sekunder, data diperoleh dari website bursa efek indonesia www.idx.co.id dengan menggunakan program spss versi 26,0. Pada penelitian ini ada beberapa teknik pengujian data yang digunakan yaitu menggunakan uji normalitas, uji asumsi klasik, uji multikolinieritas, uji autokorelasi, uji heteroskedastisitas, uji regresi berganda, uji hipotesis, uji T, koefisien determinasi. Hasil penelitian ini menunjukan bahwa: (1) Capital Intensity berpengaruh signifikan terhadap Agresivitas pajak pada pada sektor konstruksi bangunan, property dan real estate tahun 2018-2020, (2) Kebijakan Hutang tidak berpengaruh signifikan terhadap Agresivitas pajak pada pada sektor konstruksi bangunan, property dan real estate tahun 2018-2020. ABSTRACT This study aims to determine the effect of capital intensity and debt policy on aggressiveness for the period 2018-2020. With variables of capital intensity, debt policy and tax aggressiveness. This research was conducted in the building construction sector, property and real estate listed on the Indonesia Stock Exchange (IDX), with the technique of determining the sample determined by the purposive sampling method. With a sample of 69 companies. This research data is secondary data, the data is obtained from the website of the Indonesian Stock Exchange www.idx.co.id using the SPSS version 26.0 program. In this study, there are several data testing techniques used, namely using normality test, classical assumption test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression test, hypothesis test, t test, coefficient of determination. The results of this study indicate that: (1) Capital Intensity has a significant effect on tax aggressiveness in the building construction, property and real estate sectors in 2018-2020, (2) Debt Policy has no significant effect on tax aggressiveness in the building construction sector, property and real estate 2018-2020.
This research aims to identify the factors that influence the accountability of regional financial management amid pandemics. Specifically, this research is focused on the influence of internal control systems, and financial report accessibility towards the accountability of regional financial management amid the pandemics of Covid-19. 87 government’s employees of Riau Province are involved as samples, who are directly elaborated in regional financial report management, namely Head of Department/Agency, Head of Sub-Division in Financial, Head of Sub-Division in Program, Planning, and Report. Primary data, in the form of research respondent’s perceptions (subject) through survey, are required for research data. Data collection employs a direct survey with a questionnaire as the selected instrument. The quantitative method is utilized as the research method. For data analysis, Statistical Product and Service Solutions (SPSS) Version 25 is used. Based on the result of the research, it is revealed that the internal control system and financial reports accessibility, partially have a positive and significant influence on the accountability of regional financial management.
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